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.

Using a Business Simulation to Enhance Accounting Education

2013 ◽  
Vol 28 (4) ◽  
pp. 801-822 ◽  
Author(s):  
Richard A. (Dick) Riley ◽  
Ernest R. Cadotte ◽  
Leff Bonney ◽  
Christelle MacGuire
Keyword(s):  
Student Performance ◽  
Teaching And Learning ◽  
Learning Strategy ◽  
Accounting Education ◽  
Accounting Students ◽  
Business Simulation ◽  
Business Professionals ◽  
Embedded Assessment ◽  
Commission Report ◽  
Business Simulations

ABSTRACT This paper presents a learning strategy that demonstrates how integrated business simulations can be used to enhance accounting education. The Pathways Commission report takes a broad view of the accountant's role in society and argues that accountants serve in a variety of capacities, including advising businesses, assisting management in understanding and monitoring operations, and facilitating the efficient and effective deployment of resources, among others. With experience, accountants have a competitive advantage over many business professionals because they embrace numbers and develop solutions to difficult problems for the benefit of their clients and the businesses they serve. Business simulations help accounting students refine that competence by leveraging their affinity for financial and non-financial numbers as well as their willingness to analyze problems in a structured fashion. Simulations also challenge students to work in unstructured situations, developing their tolerance for and appreciation of ambiguity. The learning strategy further demonstrates how the activities described can be used for course-embedded assessment. Student performance is documented by the business simulation and instructor via objective measures as well as rubrics, examples of which are included herein. The compiled data provide within-course and programmatic feedback that can be used to improve teaching and learning outcomes.

scholarly journals Students’ Perception on Pedagogical Approaches and its Relation to Exam Performance in Professional Accounting Education

2020 ◽  
Vol 16 (2) ◽  
pp. 116
Author(s):  
Nor Farizal Mohammed ◽  
Che Fatimah Che Kassim ◽  
Puteh Mariam Ismail
Keyword(s):  
Learning Environment ◽  
Best Practice ◽  
Accounting Education ◽  
Accounting Students ◽  
Exam Performance ◽  
Student Centered ◽  
Western Literature ◽  
Prior Literature ◽  
Pedagogical Approaches ◽  
Teacher Centered

With the Malaysian government’s aim to increase the number of Bumiputera professional accountants, it is important for institutions to search for efficient ways in delivering professional accounting education in order to improve the performance of students. Despite the suggestion from prior literature to adopt student-centered pedagogy, the issue is still not much explored in professional accounting education. Therefore, the aim of this study is to examine whether students’ perception on student-centered pedagogy and teacher-centered pedagogy are associated with the exam performance in professional accounting examinations. The approach of student-centered pedagogy is to promote students to actively take responsibility of their own journey of learning. This study gathered data from 88 professional accounting students in Universiti Teknologi MARA (UiTM). The results reveal that students prefer teacher-centered pedagogy. The results contrast the findings from western literature, and hence it reflects, the learning environment in Malaysia which is still passive. Additionally, the better perception of students on both pedagogies are positively significant with better exam performance, emphasizing the work of both students and teachers are essential for better exam performance. The emphasis on exam orientation in professional accounting education is seen as a limitation to implement student-centered pedagogy in professional accounting education. It implies that the classrooms in Malaysia are not adept into making a shift to empower students’ responsibility. This study adds value by highlighting the best practice that provides benefit to the professional accounting education in Malaysia. Keywords: Exam performance, Professional Accounting Education, Responsibility, Students-centered pedagogy, Teacher-centered pedagogy

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.

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.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

scholarly journals The future of financial markets and regulation: what strategy for Europe?

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Jean-Baptiste Gossé ◽  
Dominique Plihon
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Financial Stability ◽  
Design Methodology ◽  
Financial Integration ◽  
Content Type ◽  
Realistic Option ◽  
The Future ◽  
Unstable Environment ◽  
Insight Into

Purpose – This article aims to provide insight into the future of financial markets and regulation in order to define what would be the best strategy for Europe. Design/methodology/approach – First the authors define the potential changes in financial markets and then the tools available for the regulator to tame them. Finally, they build five scenarios according to the main evolutions observed on the financial markets and on the tools used by the regulator to modify these trends. Findings – Among the five scenarios defined, two present highly unstable features since the regulator refuses to choose between financial opening and independently determining how to regulate finance in order to preserve financial stability. Three of them achieve financial stability. However, they are more or less efficient or feasible. In terms of market efficiency, the multi-polar scenario is the best and the fragmentation scenario is the worst, since gains of integration depend on the size of the new capital market. Regarding sovereignty of regulation, fragmentation is the best scenario and the multi-polar scenario is the worst, because it necessitates coordination at the global level which implies moving further away from respective national preferences. However, the more realistic option seems to be the regionalisation scenario: this level of coordination seems much more realistic than the global one; the market should be of sufficient size to enjoy substantial benefits of integration. Nevertheless, the “European government” might gradually increase the degree of financial integration outside Europe in line with the degree of cooperation with the rest of the world. Originality/value – Foresight studies on financial markets and regulation are quite rare. This may be explained by the difficulty to forecast what will be their evolution in the coming decades, not least because finance is fundamentally unstable. This paper provides a framework to consider what could be the best strategy of regulators in such an unstable environment.

Evaluating a Problem-Based Group Learning Strategy for Online, Graduate-Level Coach Education

2014 ◽  
Vol 3 (4) ◽  
pp. 227-234 ◽  
Author(s):  
Andrew P. Driska ◽  
Daniel R. Gould
Keyword(s):  
Communities Of Practice ◽  
Reflective Practice ◽  
Learning Strategy ◽  
Problem Based Learning ◽  
Online Course ◽  
Critical Thought ◽  
Coach Education ◽  
Reflective Process ◽  
Instructor Interaction ◽  
Practice Skills

Research has shown that coaches learn through reflective practice (Trudel & Gilbert, 2006), that communities of practice can assist the reflective process (Culver & Trudel, 2008), and that problem-based learning can increase critical thought by coaches (Jones & Turner, 2006). To help coaches develop reflective practice skills in an online course, the authors designed and implemented a novel assignment combining the principles of a community of practice with problem-based learning. Small groups of students were presented with a problem scenario and then met synchronously online using a low bandwidth group chat application (EtherPad) to diagnose the problem, strategize, and outline a solution. Students were able to conduct group meetings with only minor technical diffculties, and their written work demonstrated that a moderate level of refection had occurred. Future assignment redesigns should allow more opportunities for student-instructor interaction to facilitate greater development of student reflective practice skills.

Reading the past to imagine the future

2015 ◽  
Vol 10 (4) ◽  
pp. 363-366
Author(s):  
Silvia Gherardi
Keyword(s):  
Qualitative Research ◽  
Qualitative Methods ◽  
Design Methodology ◽  
Personal Reflection ◽  
Research Topics ◽  
Content Type ◽  
Distinctive Features ◽  
The Past ◽  
The Future

Purpose – The purpose of this paper is to contribute to the ten years of the journal through a personal reflection. Design/methodology/approach – A review of the articles published in the last ten years. Findings – I argue that what has distinguished QROM in these ten years are two distinctive features: reflexivity on practices of qualitative research, and openness to the application of qualitative methods to unusual research topics. Originality/value – The main limit of the paper resides in the subjectivity of the person who has read the articles. Other readers may have different opinions and may have chosen different criteria.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

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