Research Initiatives in Accounting Education: Transforming Today's Students into Accounting Professionals

2020 ◽  
Vol 35 (4) ◽  
pp. 35-46
Author(s):  
Paul E. Madsen
Keyword(s):  
Black People ◽  
Accounting Education ◽  
Accounting Students ◽  
Education Literature ◽  
Audit Firms ◽  
Shaping Power ◽  
Research Questions ◽  
Materialistic Values ◽  
Research Initiatives ◽  
Accounting Graduates

ABSTRACT Accounting education is part of the causal chains that produce every accounting outcome of interest to researchers and practitioners because of its power to determine which people become accountants and to shape their traits through training. In this essay, I characterize the trait-shaping power of accounting education using a framework I call the “selection/transformation framework.” I then show how this framework can facilitate the generation of important, novel accounting education research questions using the examples of materialistic values among accounting students, the underrepresentation of Black people in audit firms, and the communication skills of accounting graduates. The research program I advocate would require the use of a variety of methods, but my examples focus on archival methods because of my familiarity with them and their relatively infrequent use in the accounting education literature.

Research Initiatives in Accounting Education: Developing and Utilizing Faculty

2020 ◽  
Vol 35 (4) ◽  
pp. 75-86 ◽  
Author(s):  
Douglas M. Boyle ◽  
Dana R. Hermanson
Keyword(s):  
Academic Freedom ◽  
Doctoral Programs ◽  
Faculty Members ◽  
Accounting Education ◽  
Accounting Faculty ◽  
Departmental Culture ◽  
Development And Utilization ◽  
Research Questions ◽  
Administrative Oversight ◽  
Research Initiatives

ABSTRACT This essay addresses key needs for research in five areas related to developing and utilizing accounting faculty: faculty development (the backgrounds of who enters academia, how these individuals are trained in doctoral programs, and what advice is given to them), faculty management (the ongoing performance measurement and reward systems that are applied to individual faculty members), faculty portfolio (who provides administrative oversight, how workloads may vary across individuals, and how faculty are utilized), departmental culture (broader issues of culture), and academic freedom (the climate of academic freedom). Within each area, we pose research questions designed to provide faculty members and administrators with insights to enhance the development and utilization of accounting faculty.

scholarly journals An Empirical Evaluation of Accounting Graduates’ Employability Skills from Jordanian Employers’ Perspective

2015 ◽  
Vol 9 (1) ◽  
pp. 55 ◽  
Author(s):  
Ghada Awad Altrawneh
Keyword(s):  
Empirical Evaluation ◽  
Technical Skills ◽  
Point Of View ◽  
Accounting Education ◽  
Employability Skills ◽  
Accounting Students ◽  
Job Market ◽  
Generic Skills ◽  
Private And Public ◽  
Accounting Graduates

<p>In the specific case of accounting, compatibility is being sought between what accounting education provides, what accounting graduates possess and what the job market requires. Thus, from the employers’ point of view, this study will attempt to investigate the skills that accounting students have and the skills required by the labour market, and which will enhance the employability of graduates. The perception of employers of how important those skills are to the job market will be explored, as well as whether the importance of the required skills varies depending on type of sector, organisation and job position, all in the context of Jordan. In general, this study is intended to bridge the gap to the benefit of academia, professionals and students.</p><p>The objective of the study has been approached by developing a questionnaire that was distributed to all major Jordanian companies and organizations in both the private and public sectors. The study concludes that accounting graduates lack, in particular, the necessary (generic) skills, and that there is a significant gap between the skills employers need and consider important, and the skills accounting graduates actually possess and can demonstrate in practice. The results show that employers tend to be more satisfied with the level of technical skills that students have acquired, than generic skills.</p>

Accounting students’ perceptions of important business communication skills for career success

2017 ◽  
Vol 15 (2) ◽  
pp. 208-225 ◽  
Author(s):  
Ahmed Atef Oussii ◽  
Mohamed Faker Klibi
Keyword(s):  
Communication Skills ◽  
Career Success ◽  
Business Schools ◽  
Business Communication ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Accounting Practice ◽  
Graduate Unemployment ◽  
Accounting Graduates

Purpose This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels of development of these skills and analyzes them through a comparative study between three Tunisian business schools. Design/methodology/approach The authors used a questionnaire sent to180 students from three business schools to provide insights into the development of communication skills perceived important for a successful accounting career. Findings The results indicate that all students are conscious of the importance held by communication skills for career success in the accounting profession. However, they feel that their aptitudes are sometimes poorly developed, especially when it comes to proficiency in French (as a language of business in Tunisia) and written skills. Practical implications The paper’s findings offer important guidance concerning the communication skills that accounting students consider most needed by the Tunisian labor market. The findings of this study may be useful for curriculum development in local and international contexts. Originality/value This study is conducted in a developing country where the graduate unemployment rate is about 30 per cent. This high unemployment often affects service professions like accounting. Moreover, in Tunisia, accounting education focuses particularly on technical aspects. So far, no studies have been conducted to show whether students nowadays are aware of the increasing importance of generic skills in accounting practice. As a result, the conclusions of this study could provide Tunisian stakeholders with insights into ways of potentially improving accounting graduates’ employability.

scholarly journals INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH
Keyword(s):  
Teaching Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Education Quality ◽  
Accounting Students ◽  
International Integration ◽  
Compulsory Subject ◽  
Management Accounting Education ◽  
Accounting Graduates

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.

scholarly journals Bridging the Gap between University Accounting Courses and the Market Requirements

2018 ◽  
Vol 3 (3) ◽  
pp. 216
Author(s):  
Dr. Hasan Yousef El-Mousawi
Keyword(s):  
Private Education ◽  
Private Universities ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
Audit Firms ◽  
Accounting Courses ◽  
Market Requirements ◽  
Descriptive Approach ◽  
The University ◽  
Accounting Graduates

<p><em>Recently, there has been a broadening gap between accounting education and market requirements. This research aimed at determining this gap for a more comprehensive view. The researcher adopted the analytical, descriptive approach, utilizing an empirical study. The researcher constructed a questionnaire to be distributed to a population of accounting graduates, who graduated five or less years ago and currently working at audit firms in Lebanon. In addition, the researcher devised another questionnaire for owners and/or managers of audit firms. Moreover, the researcher collected data utilizing interviews with owners of audit firms, examiners at Civil Service Board and the Lebanese Association of Certified Public Accountants in order to evaluate the skills of graduates of the Lebanese University and private universities. The research aimed at finding if a gap exists between what is taught through accounting courses in the Lebanese universities and the qualifications and skills needed from accounting graduates to start their accounting profession. In addition, he wanted to show whether or not the type of the university (public or private) may affect the need for additional training for accounting graduates. The research yielded some important findings, mainly that there is a gap between university accounting courses and market requirements. It also showed that the Lebanese University has some advantages over private universities as well as some disadvantages compared to private education.</em></p>

Assessing the Benefit of Student Self-Generated Multiple-Choice Questions on Examination Performance

2020 ◽  
Author(s):  
Marshall A. Geiger ◽  
Mary Middleton ◽  
Maryam Tahseen
Keyword(s):  
General Education ◽  
Student Performance ◽  
Accounting Education ◽  
Accounting Students ◽  
Control Group ◽  
Multiple Choice Questions ◽  
Credit Assignment ◽  
Education Literature ◽  
Examination Performance ◽  
Improve Student Performance

Prior non-accounting research has generally concluded that students obtain performance benefits from self-generating MCQs. We examine accounting students completing an extra-credit assignment to self-generate MCQs and its association with examination performance gains. Using students from a large public and small/medium sized private university, across multiple courses and semesters, we find that while students completing the assignment had significantly greater examination gains than those not completing the assignment, they did not outperform students in the same courses not offered the assignment. We find that these results hold across students of all initial performance quartiles. Our results suggest that prior educational research may overestimate the benefits of MCQ self-generation by not performing appropriate control group comparisons. We provide evidence that voluntary self-generation of MCQs may be a way to identify students seeking to improve their course performance, but in of itself it may not be an effective method to improve student performance on MCQ examinations. Our study contributes to the general education literature by presenting a more robust evaluation of the benefit of student self-generation of MCQs, and to the accounting education literature by being the first study utilizing accounting students to assess the potential benefit of student MCQ self-generation.

scholarly journals Information Technology (IT) Competencies Desired in New Accounting Graduates: A Survey in Jordanian Business Environment

2017 ◽  
Vol 12 (5) ◽  
pp. 202 ◽  
Author(s):  
Suleiman Mustafa EL-dalahmeh
Keyword(s):  
Information Technology ◽  
Business Environment ◽  
Accounting Education ◽  
Accounting Students ◽  
Continuous Change ◽  
Wide Range ◽  
Accounting Software ◽  
High Level ◽  
It Knowledge ◽  
Accounting Graduates

Accounting and information technology are closely related for many decades. Accounting was the domain of business that first adopted IT and made an extensive use of it. Nowadays the IT competencies desired by accountants were under a continuous change and evolution. Modern accountants are expected to have a high level of IT knowledge and skills and towards that direction the curriculum in accounting education have to adopt a wide range of modules in order to provide accounting students with the required competencies. The paper presents the results of a survey in Jordanian business environment regarding technological skills desired in new accounting graduates. The questions related to computer skills desired in new accounting graduates showed that spreadsheet knowledge was the most desired followed by accounting software, for casting packages as well as all the skills mentioned in the questionnaire ranged between the importance degree is very high and high.

scholarly journals Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Agni Astungkara ◽  
Rochmi Widayanti
Keyword(s):  
Entrepreneurship Education ◽  
Private University ◽  
Accounting Education ◽  
Entrepreneurial Intentions ◽  
Accounting Students ◽  
Student Entrepreneurship ◽  
Love Of Money ◽  
The Love Of Money ◽  
The University ◽  
Accounting Graduates

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.

Crisis in US Accounting Education

2021 ◽  
pp. 197-204
Author(s):  
Vincent J. Shea ◽  
Nina T. Dorata ◽  
Kevin E. Dow
Keyword(s):  
Journal Article ◽  
Accounting Education ◽  
Accounting Students ◽  
Educational Training ◽  
Accounting Firms ◽  
Enrollment Trends ◽  
Current Accounting ◽  
Declining Enrollment ◽  
Cpa Exam ◽  
Accounting Graduates

In 2001, Professors W. Steve Albrecht and Robert J. Sack wrote in their 2001 CPA Journal article that the accounting practice community perceived accounting education to be completely outdated. Fewer students majored in accounting, many accounting firms perceived accounting students higher educational training as outdated and hired fewer accounting majors. In 2021, these issues are still prevalent. This chapter discusses what has changed over the last 20 years and what issues are faced with current accounting graduates. A more agile accounting profession, a new CPA exam approach in 2024, and the use of more advanced analytical and technological tools in the profession only make the challenge to higher education even harder. The discussion then concludes with mitigating strategies to not only improve requisite skills that the profession demands, but also discusses strategies to curtail declining enrollment trends.

scholarly journals KOMPETENSI INTERNASIONAL AKUNTANSI FORENSIK MAHASISWA AKUNTANSI DI BEBERAPA UNIVERSITAS DI SEMARANG

2015 ◽  
Vol 3 (3) ◽  
pp. 768 ◽  
Author(s):  
Muhammad Rizky Garuda Nusantara Bachrul Zakir Hamzah ◽  
Heri Yanto
Keyword(s):  
Canonical Variable ◽  
Accounting Education ◽  
Accounting Students ◽  
Future Research ◽  
Regression Analyses ◽  
Forensic Accounting ◽  
Multi Stage ◽  
Almost All ◽  
Accounting Graduates ◽  
Analyze Data

In the era of globalization accounting graduates equipped with international competencies would have better access to find jobs in other countries. The roles of universities in preparing their accounting graduates are pivotal. The objectives of the study is to identify the contributions of univesities in preparing their graduates to master international competencies of forensic accounting (KIAF). The population of the study are final-year accounting students of all universities in Semarang. By employing multi-stage smpling technique, the study collected 218 data. Moreover, the study used a five-point-Likert-type scale for both variables of accounting course enggagement (KMPA) and KIAF. KMPA was the proxy for measuring the process of accounting education at the university.Descriptive, correlation, and regression analyses were employed to analyze data. Almost all factors of KMPA significantly correlate with factors of KIAF. Canonical analysis shows that covariates of KMPA factors mostly correlate with canonical variable. Almost all factors of KMPA have significant contributions in building students’ competencies of forensic accounting Universities should improve the education processes of accounting to increase the KIAF. Since, the KIAF was measured using students’ perceptions, future research should focus on the impacts of KMPA on real competency of forensic accounting.

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