An Analysis of Professional Competence Indicator Possession among U.S. Accounting Faculty

2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson
Keyword(s):  
Student Performance ◽  
Professional Competence ◽  
Academic Research ◽  
Practical Experience ◽  
Accounting Faculty ◽  
Accounting Practice ◽  
Cpa Exam ◽  
Primary Focus ◽  
New Generation

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.

Role of Practical Experience: Perception Among Hong Kong Accounting Faculty

1996 ◽  
Vol 4 (2) ◽  
pp. 85-99
Author(s):  
Connie Shum ◽  
Wing‐Hung Tam ◽  
Gladie Lui
Keyword(s):  
Hong Kong ◽  
Practical Experience ◽  
Accounting Faculty

scholarly journals Formation of auto-competence of a preschool teacher in the process of professional development

2021 ◽  
Vol 113 ◽  
pp. 00056
Author(s):  
M.V. Korepanova ◽  
N.V. Savva ◽  
N.A. Gushchina
Keyword(s):  
Professional Development ◽  
Professional Competence ◽  
Practical Experience ◽  
Dynamic Adaptation ◽  
Preschool Teacher ◽  
Universal Characteristic ◽  
Step Model ◽  
Self Knowledge ◽  
Insufficient Knowledge

The article deals with the problem of forming the autocompetence of a preschool teacher as a universal characteristic as a part of the structure of professional competence. The article substantiates the idea of the role of auto competence in the dynamic adaptation of the teacher in modern educational realities. The formation of auto competence is presented in the form of a step-by-step model that reveals the logic of the process based on objectively existing contradictions between the understanding of the importance of increasing the level of awareness of the subject’s own personality, and insufficient knowledge of a specific set of means and conditions that motivate him to self-knowledge. The authors trace the features of the formation of auto-competence at each of the stages described in the study. The article summarizes the practical experience of implementing the program for the auto competence formation into the process of psychological and pedagogical support of teachers.

Assessing Quality of Stakeholder Engagement: From Bureaucracy to Democracy

2017 ◽  
Vol 37 (3) ◽  
pp. 167-178
Author(s):  
Yevgeniya Tomkiv ◽  
Astrid Liland ◽  
Deborah H. Oughton ◽  
Brian Wynne
Keyword(s):  
Stakeholder Engagement ◽  
Expert Knowledge ◽  
Academic Research ◽  
Evaluation Criteria ◽  
Practical Experience ◽  
Democratic Legitimacy ◽  
Formal Systems ◽  
Engagement Process

The idea of public or stakeholder engagement in governance of science and technology is widely accepted in many policy and academic research settings. However, this enthusiasm for stakeholder engagement has not necessarily resulted in changes of attitudes toward the role of stakeholders in the dialogue nor to the value of public knowledge, practical experience, and other inputs (like salient questions) vis-à-vis expert knowledge. The formal systems of evaluation of the stakeholder engagement activities are often focused on showing that the method is efficient and works. In this article, we argue that every stakeholder engagement process should be evaluated beyond a simple assessment of the methodology and that the wider context of the stakeholder engagement activity should also be addressed. We evaluate two different stakeholder engagement activities against the existing method evaluation criteria and demonstrate their limitations for assessing the quality of a stakeholder engagement. We argue that these criteria need to be extended so that engagement processes will have a chance to improve not only policies but also their democratic legitimacy.

On everyday academic research

2017 ◽  
pp. 98-134 ◽  
Author(s):  
J. Tirole
Keyword(s):  
Common Good ◽  
Academic Research ◽  
Research Quality ◽  
Economic Research ◽  
Relevant Research ◽  
The Common ◽  
Verification Of Models ◽  
Science And Research

In the fourth chapter of the book “The economy of the common good”, the nature of economics as a science and research practices in their theoretical and empirical aspects are discussed. The author considers the processes of modeling, empirical verification of models and evaluation of research quality. In addition, the features of economic cognition and the role of mathematics in economic research are analyzed, including the example of relevant research in game theory and information theory.

Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations

2015 ◽  
Vol 31 (3) ◽  
pp. 291-300 ◽  
Author(s):  
Dennis M. Bline ◽  
Stephen Perreault ◽  
Xiaochuan Zheng
Keyword(s):  
Exam Performance ◽  
Faculty Research ◽  
Pass Rates ◽  
Accounting Faculty ◽  
Research And Teaching ◽  
Faculty Characteristics ◽  
Cpa Exam ◽  
Faculty Research Productivity ◽  
And Performance ◽  
First Time

ABSTRACT While many colleges and universities publicize CPA examination pass rates as evidence of having a high-quality accounting program, some have questioned whether program-specific characteristics are legitimate predictors of examination success. To examine this issue, we empirically investigate the link between accounting faculty characteristics and performance on the CPA examination. We examine the results from nearly 700,000 first-time exam sittings taken during the period 2005–2013 and find that faculty research and teaching specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find that faculty research productivity and CPA certification status are positively related to candidate exam performance. We believe these results contribute to the existing literature on the determinants of CPA exam success and also provide important insights to those responsible for accounting faculty staffing and development.

The Toolkit of Nationalist Populism in Contemporary Hungary: Symbols, Objects, and Modalities of Circulation

2021 ◽  
pp. 088832542095081
Author(s):  
Virág Molnár
Keyword(s):  
Political Communication ◽  
Far Right ◽  
Online Data ◽  
Everyday Objects ◽  
The People ◽  
Consumer Markets ◽  
History Of ◽  
Primary Focus ◽  
Material Circulation

This article belongs to the special cluster, “National, European, Transnational: Far-right activism in the 20th and 21st centuries”, guest edited by Agnieszka Pasieka. Research on populism attributes great significance to mapping the distinctive discursive logic of populist reasoning (e.g., the trope of pitting corrupt elites against the people). This article aims to move beyond the primary focus on discursive structures to stress the role of symbols, objects, and different modalities of circulation in the political communication of populist ideas, using the case of Hungary. By tracing the history of one of the key symbols of nationalist populism—the image of “Greater Hungary”—from its emergence in the interwar period to its present-day use, the article shows how the meanings and material forms this symbol assumed in political communication that evolved under different political regimes. The analysis builds on extensive archival, ethnographic, and online data to highlight how the diversity of material forms and the conduits through which this image circulated have contributed to its endurance as a key political symbol. Symbols, like the Greater Hungary image, condense complex historical narratives into a powerful sign that can be easily objectified, reproduced, and diffused. Today’s differentiated consumer markets provide convenient conduits for this kind of material circulation. These symbols carry meaning in and of themselves as signs, and once they are turned into everyday objects, they facilitate the normalization of radical politics by increasing their salience and broad visibility.

scholarly journals Accuracy of Households’ Dwelling Valuations, Housing Demand and Mortgage Decisions: Israeli Case

2021 ◽  
Author(s):  
Alla Koblyakova ◽  
Larisa Fleishman ◽  
Orly Furman
Keyword(s):  
Academic Research ◽  
House Price ◽  
Housing Demand ◽  
Empirical Estimation ◽  
Cross Sectional ◽  
Price Expectations ◽  
Housing Services ◽  
House Price Expectations ◽  
Supply Side Factors

AbstractHousing policy, as well as academic research, are increasingly concerned with the role of bias in subjective dwelling valuations as a proximate measure of households’ house price expectations and their relationship with housing demand. This paper contributes to this area of study by exploring the possibility of simultaneous relationships between households’ price expectations and incentive to maximise the size of housing services demanded also accounting for the supply side factors and regional perspective. The empirical estimation takes the form of a system of a two simultaneous equations model applying two stage least squares estimation technique. Cross sectional estimations utilise data extracted from the Israeli Longitudinal Panel Survey (LPS) data. Applying the best available proxy for households’ price expectations, calculated as the ratio between subjective dwelling valuations (LPS) and the estimated market value of the same properties, research has identified the interrelated factors that simultaneously influence householders’ price expectations and housing demand. Results offer conceptual and empirical advantages, highlighting the imperfect nature of the housing market, as reflected by the inseparability of bias in subjective valuations and housing decisions.

scholarly journals Targeting Protein Kinase C in Glioblastoma Treatment

Biomedicines ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 381
Author(s):  
Noelia Geribaldi-Doldán ◽  
Irati Hervás-Corpión ◽  
Ricardo Gómez-Oliva ◽  
Samuel Domínguez-García ◽  
Félix A. Ruiz ◽  
...  
Keyword(s):  
Stem Cells ◽  
Protein Kinase C ◽  
Protein Kinase ◽  
Combined Treatment ◽  
Primary Brain Tumor ◽  
Kinase C ◽  
Pkc Isozymes ◽  
New Generation ◽  
Effective Drugs

Glioblastoma (GBM) is the most frequent and aggressive primary brain tumor and is associated with a poor prognosis. Despite the use of combined treatment approaches, recurrence is almost inevitable and survival longer than 14 or 15 months after diagnosis is low. It is therefore necessary to identify new therapeutic targets to fight GBM progression and recurrence. Some publications have pointed out the role of glioma stem cells (GSCs) as the origin of GBM. These cells, with characteristics of neural stem cells (NSC) present in physiological neurogenic niches, have been proposed as being responsible for the high resistance of GBM to current treatments such as temozolomide (TMZ). The protein Kinase C (PKC) family members play an essential role in transducing signals related with cell cycle entrance, differentiation and apoptosis in NSC and participate in distinct signaling cascades that determine NSC and GSC dynamics. Thus, PKC could be a suitable druggable target to treat recurrent GBM. Clinical trials have tested the efficacy of PKCβ inhibitors, and preclinical studies have focused on other PKC isozymes. Here, we discuss the idea that other PKC isozymes may also be involved in GBM progression and that the development of a new generation of effective drugs should consider the balance between the activation of different PKC subtypes.

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