scholarly journals STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI

2021 ◽  
Vol 14 (1) ◽  
pp. 1-14
Author(s):  
Jessica Irma Wijaya
Keyword(s):  
Accounting Education ◽  
Accounting Students ◽  
Research Paradigm ◽  
Education Curriculum ◽  
Learning Methods ◽  
Documentary Analysis ◽  
Accounting Curriculum ◽  
Significant Difference ◽  
Training Seminar ◽  
Better Than

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.

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.

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.

Higher accounting education curriculum development: evidence from Tunisia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rim Khemiri ◽  
Mariam Dammak
Keyword(s):  
Design Methodology ◽  
Public Institutions ◽  
Accounting Education ◽  
Education Curriculum ◽  
Content Type ◽  
Accounting Curriculum ◽  
Socialist Economic ◽  
Set Up ◽  
The 1960S

Purpose This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors. Design/methodology/approach This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end. Findings The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981. Originality/value To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

scholarly journals ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu)

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Krenawati
Keyword(s):  
Key Words ◽  
T Test ◽  
Accounting Students ◽  
Primary Data ◽  
Study Program ◽  
Significant Difference ◽  
Better Than ◽  
Economic Faculty

The purpose of this study is to prove and analyze whether there is a difference understanding toward auditing 1 material between Accounting students of University of Bengkulu (UNIB) and the Accounting students of Muhammadiyah University of Bengkulu (UMB). This study used primary data, and analyzed by using the Independent Sample t Test. Based on calculations, it is known that there is significant difference of students’ understanding toward Auditing 1 course between students of Accounting Study Program Economic Faculty of UNIB and Accounting Study Program students of UMB, where the level of students’ understanding of Accounting Study Program Economic Faculty of UNIB is proved better than the Accounting students Economic Faculty of UMB.  Key words: Auditing 1 Understanding, UNIB, UMB

Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study

2021 ◽  
Vol 29 (2) ◽  
pp. 371-402
Author(s):  
Huthaifa Al-Hazaima ◽  
Mary Low ◽  
Umesh Sharma
Keyword(s):  
Sustainability Education ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Business Executives ◽  
Accounting Curriculum ◽  
Final Sample ◽  
Important Field ◽  
The Government ◽  
Applied Knowledge

Purpose This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum. Design/methodology/approach This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education. Findings Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective. Research limitations/implications This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum. Practical implications The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised. Originality/value This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

scholarly journals Patterns and determinants of Indonesian accounting students’ career choice

2018 ◽  
Vol 21 (2) ◽  
Author(s):  
Etty Indriani ◽  
Nugroho Wisnu Murti
Keyword(s):  
Data Analysis ◽  
Career Choice ◽  
Online Survey ◽  
Accounting Students ◽  
Positive Expectation ◽  
Professional Recognition ◽  
Accounting Curriculum ◽  
Logistic Regressions ◽  
Better Than ◽  
Public Accountant

This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.

scholarly journals Hide and seek in pathology- A research on game-based histopathology learning

2019 ◽  
Vol 10 (2) ◽  
pp. 1410-1414
Author(s):  
Brundha MP ◽  
Deepak Nallaswamy
Keyword(s):  
Undergraduate Students ◽  
Questionnaire Survey ◽  
Dental Students ◽  
Morphological Features ◽  
Learning Method ◽  
Game Based Learning ◽  
Learning Methods ◽  
Significant Difference ◽  
Diagnostic Capacity ◽  
Better Than

To know the effectiveness of a Game-Based Histopathology learning method.  To create a new Image oriented Game Based Histopathology slide reading method. To know the usefulness of the new method. To compare the conventional learning and game-based learning methods. Two groups of undergraduate students were tested with two different learning methods to identify pathology slide sections of four lesions. For each group, sixteen Undergraduate dental students were selected randomly. A game was created by using histopathology images of those four lesions, and circulated among the group one. The conventional method of slide reading was given to the group two. Both the group was tested for diagnosing the four pathology lesions through light microscopy spotter identification. Results were calculated accordingly. A questionnaire survey was done based on the pattern and pathology features oriented diagnostic capacity. Results of the questionnaire survey were also analyzed. Statistically, the results of both the two groups were analyzed. An Independent t-test was done and found out there was no significant difference between the two learning methods. The questionnaire survey revealed that the group learned through game-based pathology slide learning method learned the morphological features better than that of the conventional slide learning method. The image oriented game based pathology slide learning helps the undergraduate students to diagnose the pathology lesions with proper knowledge of morphological features than the conventional slide learning method, which is mainly pattern oriented. Though it is a very complicated procedure, the game based slide learning method is fun, creative and involves a majority of the student’s attention towards morphological features of any pathological lesions.

The IFRS Transition and Accounting Education: A Canadian Perspective Post-Transition

2012 ◽  
Vol 28 (2) ◽  
pp. 253-261 ◽  
Author(s):  
Sandy R. Hilton ◽  
Nathalie Johnstone
Keyword(s):  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Students ◽  
Curriculum And Pedagogy ◽  
Financial Reporting Standards ◽  
Accounting Curriculum ◽  
Canadian Perspective ◽  
The Impact ◽  
Potential Content ◽  
Discussion Topic

ABSTRACTCanada transitioned to International Financial Reporting Standards (IFRS) in 2010–2011. In this commentary, we discuss the impact that the transition had from an accounting education perspective, particularly on undergraduate accounting programs. Our experience was that the transition was not a substantial hurdle but that it did provide opportunity for many formal and informal discussions of the accounting curriculum and pedagogy. Canada also introduced separate accounting standards for private enterprises at the same time as we transitioned to IFRS. Therefore, accounting educators were concerned with potential content overload and strategies for minimizing content overload. In this commentary we discuss both of those issues as well as a third common discussion topic in Canada during the transition—how to teach professional skills to accounting students. This commentary summarizes those three topics that were common in accounting education in Canada during the IFRS transition.

Transplantation of coral fragment, Acropora formosa (Scleractinia)

2014 ◽  
pp. 1
Author(s):  
Hanny Tioho ◽  
Maykel A.J Karauwan
Keyword(s):  
Fragment Size ◽  
Observation Time ◽  
Minimum Size ◽  
Average Growth Rate ◽  
Average Growth ◽  
Significant Difference ◽  
Acropora Formosa ◽  
Survival And Growth ◽  
One Way Anova ◽  
Better Than

The minimum size of coral transplants, Acropora formosa, was assessed to support their survival and growth. For this, 150 coral fragments of different sizes (5, 10, 15 cm) were transplanted close to the donor colony. Their survivorship and growth were observed for 12 months. At the end of the observation time, 90% of 15 cm-transplanted coral fragments survived, while the others (10cm and 5 cm) did 86% and 82% respectively. The average growth rate of 5 cm-coral fragments was 0.860 cm/month, while 10 and 15 cm-fragments were 0.984 cm/month and 1.108 cm/month respectively. One-way ANOVA showed that there was significant difference (p<0.05) among the three (5, 10, 15 cm) transplant initial sizes in which the longest fragment size tended to survive longer than the smaller one.  However, the smaller transplants grew better than the bigger one, 10.318 cm/year (206%) for 5 cm-transplant, 11.803 cm/year (118%) for 10 cm-transplant, and 13.299 cm/year (89%) for 15 cm-transplant, respectively. Ukuran minimal fragmen karang Acropora formosa yang ditransplantasi diduga untuk mendukung ketahanan hidup dan pertumbuhannya. Untuk itu, 150 fragmen karang ditransplantasi ke lokasi yang berdekatan dengan koloni induknya.  Ketahanan hidup dan pertumbuhan semua fragmen karang yang ditransplantasi diamati selama 12 bulan.  Pada akhir pengamatan, 90% dari fragmen karang berukuran 15 cm yang ditransplantasi dapat bertahan hidup, sedangkan yang lainnya (ukuran 10 cm dan 5 cm) masing-masing sebesar 86% dan 82%.  Rata-rata laju pertumbuhan fragmen karang dengan ukuran awal 5 cm adalah 0,860 cm/bulan, sedangkan ukuran fragmen 10 dan 15 cm masing-masing adalah 0,984 cm/bulan and 1,108 cm/bulan. ANOVA satu arah menunjukkan adanya perbedaan yang nyata (p<0.05) antara ketiga ukuran fragmen yang berbeda, di mana ukuran fragmen karang yang lebih panjang cenderung mempunyai ketahanan hidup yang lebih baik. Namun demikian, ukuran transplant yang lebih kecil memiliki pertumbuhan lebih baik dibandingkan dengan ukuran yang lebih besar, yakni10,318 cm/tahun (206%) untuk transplant berukuran 5 cm, 11,803 cm/tahun (118%) untuk 10 cm, dan 13,299 cm/tahun (89%) untuk ukuran 15 cm.

ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi di Universitas Bung Hatta Padang)

2013 ◽  
Author(s):  
Ethika Ethika ◽  
Ade Saputra
Keyword(s):  
High School ◽  
Social Studies ◽  
Hypothesis Testing ◽  
Vocational Education ◽  
Formal Education ◽  
Accounting Students ◽  
Sample Collection ◽  
Significant Difference ◽  
Basic Concepts ◽  
Education Of Students

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.

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