scholarly journals Accounting Students’ Perceptions of Electronic Learning in Industrial Revolution 4.0

Author(s):  
I. Natalia
Author(s):  
Shaun Peens ◽  

In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.


2021 ◽  
Vol 6 (1) ◽  
pp. 48
Author(s):  
Aswarina Nasution ◽  
Ashar Hasairin ◽  
Widya Arwita

Mind Map The sophistication of information technology and internet network in the fourth industrial revolutionera can be utilized to supportthe learning process. Electronic learning (E-learning) is an innovative learning method that is appropriate in answering the challenges of the fourth industrial revolution era. E-learning is a way to enrich education by integrating technology into traditional classrooms. E-learning allows lecturers to share syllabus and learning material to students, provide assignments that must be done by students and assess students in real-time. This study aims to analyze the response of Biology students to the use of e-learning in ethnobotany courses. The study was conducted from June to October 2019. The subjects of this study were students of Biology Study Program, Class A and Class B year 2016. The research method used was descriptive method using survey methods. The instrument used was a student response questionnaire. The results of the assessment of student responses obtained a value in the learning aspect of 85.10% with a very good category, a material aspect of 89.71% with a very positive category, a programming aspect of 82.46% with a very positive category, and multimedia aspect of 88.17% with a very positive category.


2021 ◽  
Vol 22 (1) ◽  
pp. 109-117
Author(s):  
Nopi Hernawati ◽  
Mey Maemunah ◽  
Ririn Sri Kuntorini

AbstractThe industrial revolution 4.0 can be an opportunity, challenge or threat for various professions including the auditor profession. One of the challenges that must be answered is technological disruption. If the auditors are not able to adapt, they are threatened with extinction. Accounting students as the forerunners of the auditor profession must prepare themselves to become competitive professional auditors. The purpose of this research is to answer the problem formulation and analyze the hardskills of accounting students in preparing for auditors' competence in the revolutionary era 4.0. The research method used is a case study with a descriptive analysis approach. Data collection techniques are observation, in-depth interviews and documentation. The results of this study indicate that accounting students have  hard skills including accounting, finance and other related sciences, knowledge of business activities and organizing and Knowledge and competence in the field of information technology. Hard skills of accounting students have an effect on auditor competence. It is hoped that it can become an innovation that becomes a reference for the development of skills of accounting students in preparing for auditors' competence in the revolutionary era 4.0.Keywords: Accounting Student hardskill, auditor competency, Industry Revolution 4.0 Abstrak Revolusi industri 4.0 bisa menjadi peluang, tantangan maupun ancaman bagi berbagai profesi termasuk profesi auditor. Salah satu tantangan yang harus dijawab adalah disruptif teknologi, ika auditor tidak mampu beradaptasi, maka terancam akan punah. Mahasiswa akuntansi sebagai cikal bakal profesi auditor harus mempersiapkan diri untuk menjadi auditor profesional yang berdaya saing. Adapun tujuan yang akan dihasilkan dari penelitian ini adalah untuk menjawab perumusan masalah dan menganalisis hardskill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif analisis. Teknik pengumpulan data adalah observasi, wawancara mendalam dan dokumentasi. Hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi telah memiliki hardskill diantaranya Ilmu akuntansi, keuangan dan ilmu pengetahuan terkait lainnya, pengetahuan mengenai kegiatan bisnis dan pengorganisasian, pengetahuan dan kompetensi di bidang teknologi informasi. Hardskill mahasiswa akuntansi berpengaruh terhadap kompetensi auditor. Diharapkan dapat menjadi inovasi yang menjadi referensi bagi pengembangan skill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0. 


2019 ◽  
Vol 42 ◽  
Author(s):  
Joseph A. Tainter ◽  
Temis G. Taylor

Abstract We question Baumard's underlying assumption that humans have a propensity to innovate. Affordable transportation and energy underpinned the Industrial Revolution, making mass production/consumption possible. Although we cannot accept Baumard's thesis on the Industrial Revolution, it may help explain why complexity and innovation increase rapidly in the context of abundant energy.


1896 ◽  
Vol 41 (1054supp) ◽  
pp. 16840-16842
Author(s):  
William Eleroy Curtis

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