scholarly journals ‘This Isn’t My Expectation’: Excel in Auditing

2021 ◽  
Vol 14 (1) ◽  
pp. 87-112
Author(s):  
Diana Tien Irafahmi ◽  
P John Williams
Keyword(s):  
Design Methodology ◽  
Course Design ◽  
Public University ◽  
Accounting Education ◽  
Policy Implications ◽  
Accounting Students ◽  
Rapid Adaptation ◽  
Theoretical Contribution ◽  
Research Findings ◽  
Group Interviews

Manuscript type: Research paper Research aims: This study examines the perceptions of undergraduate accounting students about the use of Excel in an auditing course. Design/Methodology/Approach: A qualitative interview design is employed in this study. A total of 20 participants shared their perceptions in three group interviews. Their statements were analysed using thematic analysis. Research findings: Themes of agility and undesirability appeared central to the experience of Excel usage in auditing. The agility theme refers to students’ rapid adaptation to the use of Excel for auditing purposes. The undesirability theme deals with students’ expectations of using software beyond Excel. Theoretical contribution/Originality: This study generated an understanding of expectations around technology from the perspective of accounting students, which is rarely examined. For students, the future of the accounting and auditing profession relies on up-to-date technologies, and universities should provide experiences in accessing and learning to use such technologies in accounting education. Practitioner/Policy implications: The findings of this study provide an understanding for accounting educators and higher education institutions about the expectations of students related to the type of technology that must be covered in accounting curricula. Research limitations: This study collected data from only one public university in Indonesia. Students’ perceptions in this institution may not be the same as those in other institutions. Caution must be taken when generalising and interpreting the findings to other institutions.

scholarly journals Shariah disclosure expectation gap between Shariah practitioners and Islamic banks’ customers in Malaysia

2021 ◽  
Vol 14 (2) ◽  
pp. 1-23
Author(s):  
Nur Afiqah Md Amin ◽  
Noraini Mohd Ariffin ◽  
A.H. Fatima
Keyword(s):  
Policy Implications ◽  
Accounting Students ◽  
Future Research ◽  
Valuable Insight ◽  
Islamic Banks ◽  
Theoretical Contribution ◽  
Expectation Gap ◽  
Research Findings ◽  
Points Of View ◽  
Insight Into

Research aim: The aim of this study is to examine the possibility of a gap in perception between Shariah practitioners and customers of Islamic banks on the importance of Shariah disclosure by Islamic banks. Design/ Methodology: Questionnaires were distributed to Shariah practitioners, consisting of Shariah committee members and Shariah officers, and Islamic banks’ customers who were lecturers and final year accounting students. The concept of expectation gap derived from the auditing literature was extended and applied to this study’s context. A total of 64 and 200 questionnaires were distributed to Shariah practitioners and customers of Islamic banks, respectively. The response rates were 41% for Shariah practitioners and 65% for Islamic banks’ customers. Research findings: The results indicate that Shariah practitioners and customers perceive all Shariah disclosure items as important to be disclosed. However, a few significant differences were noted between both groups, suggesting the existence of an expectation gap, albeit minimal. Only a minimal gap between the selected customers and practitioners may be reasonable, as the group of customers consisted of informed customers. Theoretical contribution/ Originality: This study contributes to knowledge as there is a dearth of literature that determines customers’ perceptions of Shariah disclosure. Practitioner/ Policy Implications: The results provide regulators and Islamic banks with valuable insight into the importance of Shariah disclosure items from the points of view of customers and Shariah practitioners on which items they concur as important and which items they differ in opinion. Limitation/ Implication: This study is an initial effort to examine the expectation gap between knowledgeable customers and Shariah practitioners on the Shariah disclosure made by Islamic banks. The customers are respondents from only one university; hence, there is a limitation concerning the generalisability of the findings. Thus, future research could extend such an investigation to other customers in order to enhance generalizability.

scholarly journals Student-centred, lecturer-centred, and hybrid teaching methods: Impacts on accounting students' technical and soft skills

2021 ◽  
Vol 14 (2) ◽  
pp. 67-92
Author(s):  
Noor Adwa Sulaiman ◽  
Suhaily Shahimi ◽  
Zarina Zakaria
Keyword(s):  
Teaching Methods ◽  
Design Methodology ◽  
Teaching Method ◽  
Soft Skills ◽  
Public University ◽  
Accounting Students ◽  
Minimal Impact ◽  
Hybrid Teaching ◽  
Modelling Procedure ◽  
Research Findings

Research aim: This study examines the impacts of teaching methods: student-centred, lecture-centred, and hybrid (lecture-student) on technical and soft skills of accounting students. Design/ Methodology/ Approach: The impacts are assessed via a structural modelling procedure using Smart PLS based on survey data gathered from accounting students in one public university in Malaysia. Research findings: Results show the lecturer-centred method impacting the students’ technical skills, and the hybrid method impacting students’ technical and soft skills. It is evident from the analysis that there is minimal impact of the student-centred teaching method on technical and soft skills and of the lecturer-centred teaching method on soft skills of the accounting students. The results suggest that the hybrid teaching method is the most effective teaching method in enhancing accounting students’ technical and soft skills. Practitioner/ Policy implication: This research could assist universities and policymakers to formulate relevant teaching strategies and approaches to enhance accounting students’ competency. Limitation/ Implication: The findings in this study is revisiting and revising the current teaching methods is necessary to prepare future accountants for a career in accounting.

Undergraduate accounting students’ perception of a course in accounting research and theory

2020 ◽  
Vol 33 (1) ◽  
pp. 217-233 ◽  
Author(s):  
Ron Baker ◽  
Sara Wick
Keyword(s):  
Student Perceptions ◽  
Course Design ◽  
Academic Career ◽  
Accounting Education ◽  
Accounting Students ◽  
Student Interest ◽  
Faculty Shortage ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Practitioners

Purpose This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’ perceptions of the usefulness of this course and to determine if exposure to this material would increase student interest in accounting research and in pursuing a career in academia. Design/methodology/approach Three cohorts of students enrolled in the course completed an in-class survey. The study was conducted from 2015 to 2017. Findings The results of the survey show that student interest in accounting research and theory increased substantially as a result of the course. Students felt that learning about accounting research and the theories used in accounting research enhanced their overall understanding of accounting and would be useful to them as accounting practitioners. This study also reports that students interested in pursuing a PhD and/or an academic career also increased. Research limitations/implications Data were only collected at a single university and represent student perceptions only. Practical implications The results of this study and the description of the course design will inform academics seeking to answer the American Accounting Association Pathways Commission’s call to integrate accounting research and education. This study also suggests a pathway towards addressing the chronic academic accounting faculty shortage. Finally, the results will be of interest to those designing undergraduate accounting curriculum. Originality/value This study contributes to the literature on the “teaching-research nexus” in accounting by providing evidence, from the perspective of undergraduate accounting students, of the usefulness of integrating research into undergraduate accounting education. While many accounting researchers view accounting research and teaching accounting as separate activities, the response from students suggests that there is value in fostering a more complementary relationship between these two activities.

Research on the optimal equity of duo-ou enterprise based on data analysis

2020 ◽  
Vol 33 (6) ◽  
pp. 1201-1221
Author(s):  
TianLong Ma ◽  
Huiping Zhang
Keyword(s):  
Design Methodology ◽  
Policy Implications ◽  
Policy Recommendations ◽  
Corporate Ownership ◽  
Wage Level ◽  
Specific Level ◽  
Content Type ◽  
Employee Stock Ownership ◽  
Research Findings ◽  
Ownership Reform

PurposeThis study aims to disclose how the nature of corporate ownership, stock efficiency and wage level affect the optimal proportion of employee stock.Design/methodology/approachThis paper studies three duopoly markets: two private enterprises, two state-owned enterprises (SOEs) and a private enterprise and an SOE. The competitions between the two parties are taken as a two-stage dynamic sequential game and studied through back-induction.FindingsThe results reveal that the enterprise ownership has a directly bearing on the optimal proportion of employee stock and determines whether to implement the employee stock ownership plan (ESOP) and the specific level of the plan. The optimal proportion of employee stock is positively correlated with its contribution to enterprise efficiency. There are many influencing factors on the effect of wage level on the optimal proportion of employee stock, namely, the ownership nature of ESOP implementer and efficiency difference of different nature stocks.Social implicationsThe results of this study provide policy recommendations for companies preparing to implement ESOP.Originality/valueThe research findings provide policy implications for enterprises to prepare a suitable ESOP and the reform of national equities, especially the mixed-ownership reform in China.

A narrative on integrating research and theory into undergraduate accounting curriculum

2019 ◽  
Vol 27 (2) ◽  
pp. 325-344 ◽  
Author(s):  
Ron Baker ◽  
Sara Wick
Keyword(s):  
Course Design ◽  
Accounting Education ◽  
Student Response ◽  
Accounting Students ◽  
Professional Certification ◽  
Pedagogical Tool ◽  
Content Type ◽  
Accounting Research ◽  
Student Reaction ◽  
Accounting Curriculum

Purpose This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of a fourth-year course. Informing ideas for the course design and content are discussed, and feedback from the students and instructor is provided. Design/methodology/approach This paper takes the form of a commentary and offers the authors’ opinion based on the experience of designing and teaching the course. An in-class survey was conducted in three separate offerings of the course. Findings Student response to the course and material was more positive than anticipated, indicating that undergraduate accounting students are receptive to learning about research and theory, even when it is not required for entrance into a professional certification program. Also, many students often went above and beyond the course requirements in the work they submitted. This indicates that there is an appetite for engaging with material that presents accounting as a social phenomenon rather than solely as a technical activity. Research limitations/implications While the data were collected over multiple years, the survey was conducted at a single university. These findings have implications for the design of undergraduate accounting education programs and, potentially, for addressing the gap between accounting research and practice. Originality/value This review contributes to the discourse on integrating research into undergraduate accounting education as recommended by the AAA Pathways Commission. It describes one method of doing so and identifies the literature that informed the approach taken. This paper also contributes to the accounting education literature by providing evidence of student reaction to a course that uses research and theory as a subject matter rather than a pedagogical tool. This evidence may also inform the teaching –research nexus discourse.

Designing Accounting Futures: Exploring Ambiguity in Accounting Classrooms through Design Futuring

2021 ◽  
Author(s):  
Nicholas McGuigan ◽  
Dr. Alessandro Ghio ◽  
Thomas Kern
Keyword(s):  
Design Methodology ◽  
Learning Strategy ◽  
Accounting Education ◽  
Accounting Students ◽  
Collaborative Communication ◽  
Student Centered ◽  
Critical Thought ◽  
Pedagogical Design ◽  
Innovative Process ◽  
The Future

A means in which to facilitate a broader, integrated, and student-centered education is to work across disciplines and embrace new forms of pedagogical design. ‘Design Futuring’, a creative design methodology, stimulates thought, negotiates futures, develops critical thinking, and collaborative communication. This learning strategy paper discusses the innovative process of design futuring using the Double-Variable Method in accounting education to help students examine and think about the future of the accounting profession. Illustrative examples and feedback are provided on how design futuring has been used effectively with accounting students to explore ambiguity and critical thought on the future of accounting and illicit new creative ways forward in accounting education.

Extrinsic and intrinsic motivation towards the online component of blended learning in accounting education: evidence from a Malaysian public university

2021 ◽  
Vol 29 (2/3) ◽  
pp. 293-310
Author(s):  
Tingting Liu ◽  
Suria Zainuddin
Keyword(s):  
Blended Learning ◽  
Public University ◽  
Ease Of Use ◽  
Accounting Education ◽  
Influential Factor ◽  
Accounting Students ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Technology System ◽  
Study Participants

Purpose This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19. Design/methodology/approach A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory factor analysis, correlation and regression analysis and an independent sample t-test were used for data analysis. Findings The results showed that the predictor motivational variables in this study affected the acceptance behaviour of the participants except for perceived ease of use. Moreover, perceived value appeared to be the most influential factor. The results also indicated that postgraduates tend to accept the OCBL more than undergraduates. Research limitations/implications As the study participants were from only one public Malaysian university, generalisability is limited. In addition, this study only focussed on accounting students who were already enrolled in blended learning courses. Future studies could expand the population by considering those who have not signed up for such courses. Nevertheless, this study offers many theoretical and practical implications. Originality/value This study contributes to the OCBL literature, especially in accounting education, which was affected by the COVID-19 pandemic. It also offers practical suggestions for educational institutions and technology system designers to expand on the usage of OCBL and improve users’ acceptance of it.

scholarly journals Materiality Disclosure in Sustainability Reporting: Evidence from Malaysia

2021 ◽  
Vol 14 (1) ◽  
pp. 225-252
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Sustainability Reporting ◽  
Listed Companies ◽  
Policy Implications ◽  
Annual Reports ◽  
Board Independence ◽  
Theoretical Contribution ◽  
Determination Process ◽  
Major Stakeholder ◽  
Research Findings ◽  
Sustainability Reports

Manuscript type: Research paper Research aims: This paper aims to examine the determinants that influence companies to report material sustainability information in their corporate annual reports. Design/Methodology/Approach: To validate the determinants influencing materiality disclosure, content analysis was conducted on the annual reports of the top 113 Malaysian public listed companies in 2016, and the smart partial least squares technique was employed to examine the proposed relationships. Research findings: The empirical results indicate that board activity and board independence play a significant role in the determination of materiality disclosure. The results also reveal that board size, company size, profitability, leverage and industry are insignificant predictors of materiality disclosure. The results indicate that many listed companies in Malaysia disclose some amount of material sustainability information. However, the level of disclosure remains relatively low. Theoretical contribution/Originality: Notwithstanding that materiality is regarded as a key reporting principle in the preparation of sustainability reports, research on the application of the materiality concept in sustainability reporting remains to be an unexplored theme in Malaysia. This work sheds light on materiality disclosure in sustainability reporting of large companies operating in Malaysia through the combined views of the stakeholder and legitimacy theories. Practitioner/Policy implications: The results should be of great interest to policymakers who are concerned with formulating sustainability policies to achieve greater materiality disclosure. It also provides strategic insights to companies that board characteristics, such as board activity and board independence, influence materiality disclosure. Board members are urged to consider the importance of the reporting materiality determination process; otherwise, poor reporting may result in conflict with major stakeholder groups who do not see the material issues disclosed in the sustainability reports. Research limitation/Implications: The results are limited to the context of Malaysia. Future researchers can compare materiality disclosure with other countries, such as Singapore and Thailand, to enrich the sustainability reporting literature.

Consumer issues: Research findings and policy implications

1972 ◽  
Author(s):  
Harold H. Kassarjian ◽  
John G. Myers ◽  
Monroe P. Friedman ◽  
Rudolph G. Mortimer ◽  
Helen E. Nelson ◽  
...  
Keyword(s):  
Policy Implications ◽  
Research Findings

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

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