Responding to the Leadership Needs of the Accounting Profession: A Module for Developing a Leadership Mindset in Accounting Students

2012 ◽  
Vol 27 (2) ◽  
pp. 525-554 ◽  
Author(s):  
Janel Bloch ◽  
Peter C. Brewer ◽  
David E. Stout
Keyword(s):  
Leadership Development ◽  
Learning Experience ◽  
Leadership Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Instructional Resources ◽  
Accounting Faculty ◽  
Accounting Courses ◽  
Upper Level

ABSTRACT Surveys of practitioners point to the importance of leadership skills in the accounting profession. However, leadership is not currently emphasized much within accounting curricula. Further, a review of the accounting education literature indicates a lack of instructional resources for accounting faculty desiring to help students develop leadership skills. As a result, accounting students may graduate without the mindset required to think of themselves as potential leaders. Therefore, there are opportunities to add value to accounting curricula by intervening in the area of leadership development. This article describes one such intervention that can be used as part of a comprehensive approach to leadership development. The primary goal of this three-week module is modest but important: to help instill a leadership mindset in accounting students. The class-tested module consists of targeted cases and supplementary readings covering six primary leadership topics. These topics were selected to build upon leadership material covered in a basic management course. While the module was used in undergraduate cost accounting, it (or a suitably reduced version of it) is appropriate for use in other accounting courses, particularly upper-level courses. This article offers implementation guidance and resources for the accounting instructor, including access to electronic files that can be used to teach the module. Assessment data from the students who recently completed this module indicate that they viewed the module as a beneficial learning experience.

scholarly journals The Coming Accounting Crisis

2007 ◽  
Vol 4 (5) ◽  
Author(s):  
Tim V. Eaton
Keyword(s):  
Performance Measurement ◽  
Accounting Education ◽  
Tenure Track ◽  
Accounting Profession ◽  
New Faculty ◽  
Accounting Faculty ◽  
Tenure Track Faculty ◽  
Accounting Courses

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented.  This includes: (1) changes in attitude towards the roles of teaching, service and research and (2) changes in performance measurement and compensation.  If not adequately addressed, many institutions may have difficulty staffing adequate sections of accounting courses.  Implications could include an even greater increase in teaching by non-tenure track faculty, which could have significant implications for accreditation and potentially on the quality of accounting education

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.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

To be or not to be: an investigation of accounting students’ career intentions

2015 ◽  
Vol 57 (3) ◽  
pp. 360-376 ◽  
Author(s):  
Zauwiyah Ahmad ◽  
Hishamuddin Ismail ◽  
R. N. Anantharaman
Keyword(s):  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Career Intentions ◽  
Extrinsic Rewards ◽  
Content Type ◽  
Internship Experience ◽  
Student Cohorts ◽  
New Finding ◽  
Changes Over Time

Purpose – The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach – Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings – In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions. Research limitations/implications – It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions. Practical implications – Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession. Originality/value – The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

Ethics and Accounting Education

2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas
Keyword(s):  
Business Students ◽  
Accounting Education ◽  
Accounting Students ◽  
First Year ◽  
Teaching Ethics ◽  
Ethical Decisions ◽  
Frequent Use ◽  
Accounting Courses ◽  
Deliberative Reasoning ◽  
Positive Effect

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

scholarly journals The Effect Of Gender And Knowledge On Students Impressions Of Accountants In The Post-Enron Era

2011 ◽  
Vol 7 (5) ◽  
Author(s):  
Steven C. Hunt ◽  
Robert C. Intrieri ◽  
A. Anthony Falgiani ◽  
Marie T. Papini
Keyword(s):  
College Students ◽  
High School ◽  
Gender Differences ◽  
Accounting Education ◽  
Accounting Students ◽  
Strongly Correlated ◽  
Accounting Profession ◽  
News Reports ◽  
Two Factors

This study examines college students’ impressions of accountants from various sources. It extends previous research on students’ impressions of accountants by analyzing impressions after Enron, gender differences in impressions, and the effect of knowledge on impressions and adding news reports as an impression source. Students rated their impressions of accountants when they selected a major on each of 30 characteristics (such as ethical, versatile, and exciting) from each of four sources, plus a general rating. When qualities were combined into two factors, Professionalism and Personability, accountants were seen as professional, but not particularly personable. In many areas, finance majors had impressions of accountants equal to or higher than those of accounting students, while other majors had significantly lower impressions of accountants. News reports did not significantly influence students’ views of accountants. Knowledge was strongly correlated with impressions. Accounting students had the lowest knowledge of accountants from news reports and movies/TV of any major. Females held more positive impressions of accountants than did males. Implications for various groups, including college and high school accounting education and the accounting profession, are discussed.

scholarly journals The Work Values Of Accounting Students

2011 ◽  
Vol 15 (1) ◽  
pp. 59 ◽  
Author(s):  
Gary G. Kleinman ◽  
Gail E. Farrelly
Keyword(s):  
Statistical Analysis ◽  
Work Values ◽  
Accounting Students ◽  
Focal Points ◽  
Research Projects ◽  
Accounting Profession ◽  
University Professors ◽  
Research Instrument ◽  
Accounting Faculty ◽  
Work Value

<span>Prior research has shown the importance of the work values of Achievement, Security, Civility and Autonomy in examining the accounting profession. This paper provides measures of these four work values in a sample of 502 accounting majors and fifty-three accounting faculty from ten schools. Statistical analysis indicates some significant differences in work value scores of female vs. mail students and faculty vs. students. In addition to discussing the results of the study, we also suggest how the research instrument and data may serve as focal points for discussions, lectures, and research projects by consultants, in-house training personnel and university professors.</span>

Accounting Educators as the Accounting Profession’s Trustees: Lessons from a Study of Peer Professions

2010 ◽  
Vol 25 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Jack E. Wilkerson
Keyword(s):  
Professional Identity ◽  
Professional Education ◽  
Professional Preparation ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Accounting Practice ◽  
Challenging Environment ◽  
History Of ◽  
Knowledge Practice

ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as “trustees” for the integrity of the profession, to play a significant role in sustaining and enhancing the profession’s status as a profession. Generally, accounting educators play this role in two ways: through our practice-related scholarship and through our teaching. This paper draws on a recent comparative study of peer professions to offer insights to accounting educators as we seek to sustain the accounting profession specifically through our teaching. One key insight is that accounting education, as professional education, must be broadly formative, encompassing three broad spheres of professional preparation: technical knowledge, practice skills, and, of critical importance, normative purpose and professional identity. Other insights relate to the use of “signature images” of professional identity and “signature pedagogies.” Two specific recommendations are made: First, accounting students should be required to experience and reflect on the meaning and demands of professional accounting practice as a central, continuing feature of their accounting studies. And second, they should be required to participate in significant clinical learning experiences as part of their accounting studies.

scholarly journals The Effect Of Teaching Methodology On Accounting Students' Perceptions Of Traits Important To Success

2018 ◽  
Vol 11 (1) ◽  
pp. 11-16
Author(s):  
Linda M. Nichols
Keyword(s):  
United States ◽  
Soft Skills ◽  
Oral Communication ◽  
The United States ◽  
Accounting Students ◽  
Teaching Methodology ◽  
Accounting Profession ◽  
Final Grade ◽  
Accounting Courses ◽  
Student Subjects

This study evolved from a previous study that examined the perceptions of the importance of specific traits to success in the accounting profession by both accounting professionals in the United States and internationally.  That study found that the international subjects valued some soft skills, such as creativity, as being more important to success than did the subjects in the United States.  Because of the importance of soft skills to success in the accounting profession worldwide, I sought to determine if teaching methodology in the accounting classroom in the United States could affect the perceptions of students regarding the importance of traits to success in the accounting profession.  Three particular new methodologies were added to the accounting courses in which the study was run; a team debate, a writing assignment justifying an impairment decision in an unclear situation, and a team presentation in which creativity was a very significant percentage of the final grade.  The results revealed that the traits of persuasiveness, good oral communication skills, good marketing skills, and creativity were ranked significantly more important by the student subjects at the end of the semester term than they were at the beginning of the semester term.  Based on these results, accounting educators need to experiment to find methodologies that relate to their specific accounting courses that will help students realize the importance of soft skills for professional success in accounting. 

scholarly journals Understanding of Accounting Students About Earning Management to Preparation of Financial Statements, and Code of Ethics for Accountant

2014 ◽  
Vol 1 ◽  
pp. 12-19
Author(s):  
Eddy Winarso ◽  
Revelino D. Garcia
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Teaching Method ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
New Students ◽  
The Difference

OECD based on one component of Corporate Governance is the existence of an adequate financial reporting system. Wyatt (2004) mentions that there are weaknesses in accounting, is the greed of individuals and corporations, providing services that reduce independence, too ‘soft’ on the client and avoiding participation in existing accounting rules. Should give greater attention in accounting education on two things, namely the appreciation of the accounting profession and an appreciation of the ethical dilemmas. This can be manifested in a subject, teaching method to the preparation of the curriculum which is based on the values of ethics and morals. The development of accounting education based on ethics is needed feedback about the current conditions. This study aimed to determine students ‘perceptions with intent to know the understanding of earnings management in the preparation of the financial statements and the effectiveness of the existing curriculum in shaping students’ understanding of accounting. The study sample consisted of 139 students majoring in Accounting S1 Regular programs are divided into 100 final year students and 39 new students. It also conducted tests of differences with other accounting courses, the number of samples used in this study were 156 students in Accounting Diploma program, and 62 students of the Accounting Profession. Based on the research results, (1) that the disclosures of information to the problem avoid differences between groups of respondents. (2) The student refuses accounting earnings management. (3) The difference in the curriculum between studies in accounting education programs leads to differences in perception between students across the course. (4) The process of teaching in S1 has managed to give a better understanding to the students that accountants require interaction with the environment.

Sign in / Sign up

Export Citation Format

Share Document