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.

scholarly journals Determinants of Students’ Entrepreneurial Intentions: Evidence from Moroccan University

2016 ◽  
Vol 9 (11) ◽  
pp. 83
Author(s):  
Mustapha Bachiri
Keyword(s):  
Student Behavior ◽  
Training Programs ◽  
Empirical Studies ◽  
Entrepreneurship Education ◽  
Entrepreneurial Intentions ◽  
Social Phenomenon ◽  
Education Programs ◽  
Entrepreneurial Skills ◽  
The University ◽  
The Impact

<p>In recent decades, entrepreneurship has become a major economic and social phenomenon, a subject of research and a new field of education. While entrepreneurship is not a new concept, it regained importance particularly in scientific research. Entrepreneurship is seen as a vector for innovation and economic efficiency but also as a powerful job creator. Along with the evolution of entrepreneurship, there is a growing interest in the development of training programs to encourage entrepreneurship in universities. The challenge remains to find a consensus on the content to be taught and the type of learning to guide student behavior. Several empirical studies indicate that education can foster entrepreneurship. Yet the impact of entrepreneurship education programs on entrepreneurial skills and entrepreneurial values remains largely unexplored.</p><p>In this study, we used the theory of planned behavior to assess the impact of entrepreneurship education programs on entrepreneurial intentions in Moroccan universities, particularly the University of Rabat (Mohammed V University).</p>

scholarly journals Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1522
Author(s):  
Ni Luh Putu Widia Ananda Sari ◽  
A.A.G.P Widanaputra
Keyword(s):  
Equity Sensitivity ◽  
Accounting Students ◽  
Sampling Techniques ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Probability Sampling ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.

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>

scholarly journals Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi??

2017 ◽  
pp. 93
Author(s):  
Sigit Hermawan ◽  
Wika Nurlia
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Love Of Money ◽  
The Love Of Money ◽  
Simultaneous Influence

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students   Keywords: love of money,  intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

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 Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?

2020 ◽  
Vol 5 (2) ◽  
pp. 228
Author(s):  
Irma Istiariani ◽  
Uliya Arifah
Keyword(s):  
Education Level ◽  
Least Square ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perception ◽  
Ethical Problems ◽  
Ethical Violations ◽  
Love Of Money ◽  
The Love Of Money ◽  
The Impact

The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.

scholarly journals ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS

2019 ◽  
Vol 1 (02) ◽  
pp. 168-184
Author(s):  
Dea Maudya Rachmah ◽  
Asep Kurniawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Students ◽  
Ethical Perception ◽  
Love Of Money ◽  
The Love Of Money

The purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers.

scholarly journals Student perception and the efficacy of universities in shaping the entrepreneurial mindset

2021 ◽  
Vol 17 (Special Issue Nr. 1) ◽  
pp. 65-76
Author(s):  
Andrea S. Gubik ◽  
Zoltán Bartha
Keyword(s):  
Social Norms ◽  
Linear Model ◽  
Student Perception ◽  
Entrepreneurship Education ◽  
General Linear Model ◽  
Entrepreneurial Intentions ◽  
Entrepreneurial Activity ◽  
Student Interest ◽  
Entrepreneurial Ecosystem ◽  
The University

Modern universities may play a significant role in entrepreneurial ecosystems by boosting the entrepreneurial activity of the region. One way to achieve this is through entrepreneurship education. In this study we suggest that one reason why entrepreneurship education has a weak impact on entrepreneurial activity is that the effect of courses and extracurricular programmes depends on how students perceive the entrepreneurial activity. We use the 2018 GUESSS database, which includes 9,667 answers for Hungary, to develop a general linear model. The model suggests that students’ entrepreneurial intentions, attitudes toward entrepreneurship, self-efficacy, social norms, as well as the university, and the field of study all have a small but statistically significant impact on how students perceive the entrepreneurial ecosystem within the university. Our conclusion is that more emphasis on shaping attitudes and arousing student interest can increase the efficiency of entrepreneurship education.

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>

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