scholarly journals The Needs of Intercultural Reading Materials for Accounting Students in Higher Education

2019 ◽  
Author(s):  
Helti Maisyarah ◽  
Suwarsih Madya
Keyword(s):  
Higher Education ◽  
Accounting Students ◽  
Reading Materials

scholarly journals Conceptions of Accounting and Expectations of Learning Accounting

2017 ◽  
pp. 103
Author(s):  
Cláudia Teixeira ◽  
Delfina Gomes ◽  
Janete Borges
Keyword(s):  
Higher Education ◽  
Subject Area ◽  
Accounting Students ◽  
Introductory Accounting ◽  
The Subject ◽  
Portuguese Higher Education

The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.

scholarly journals THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 63-88
Author(s):  
Dede Sevi ◽  
Sri Mulyati ◽  
Asep Kurniawan
Keyword(s):  
Higher Education ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Orientation ◽  
West Java ◽  
Ethical Knowledge ◽  
Creative Accounting ◽  
Positive Effect

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

Examining Academic Dishonesty

2019 ◽  
pp. 159-183
Author(s):  
Philmore Alleyne ◽  
Renée M. Thompson
Keyword(s):  
Higher Education ◽  
Academic Dishonesty ◽  
Business Schools ◽  
Higher Education Institutions ◽  
Academic Staff ◽  
Codes Of Conduct ◽  
Accounting Students ◽  
Internet Search ◽  
Accounting Firms ◽  
Arthur Andersen

Academic dishonesty (AD) has plagued many higher education institutions (HEIs). This chapter examines AD among accounting students in business schools and discusses possible mechanisms to reduce misconduct among students, as well as staff. Today's students are tomorrow's accounting professionals. Yet, some HE students strive to succeed at all costs by using unethical means including being aided by dishonest academic staff. For example, the unethical and corrupt practices in Enron, and the subsequent closure of one of the leading international accounting firms, Arthur Andersen, raised questions pertaining to codes of conduct, ethics, and morality being taught in business schools. This chapter reviews the literature, identifies issues from an internet search of actual cases, and then offers recommendations for reducing such detrimental behaviors.

Using Socrative App for Accounting Students in Higher Education

2018 ◽  
pp. 293-313
Author(s):  
Inés González-González ◽  
Cristina Alcaide-Muñoz ◽  
Ana Isabel Jimenez-Zarco
Keyword(s):  
Higher Education ◽  
Accounting Students

scholarly journals Social Factors Influence on Accounting Students Attitude to Use Games Based Learning

2020 ◽  
Author(s):  
Rui Silva ◽  
Ricardo Rodrigues ◽  
Carmem Leal
Keyword(s):  
Higher Education ◽  
Social Factors ◽  
Word Of Mouth ◽  
Empirical Studies ◽  
Accounting Students ◽  
Learning Tools ◽  
Planned Behaviour ◽  
Continued Use ◽  
First Time ◽  
Academic Year

The general objective of this article is to analyze the impacts of a gamified resource created (Accountingame) as learning tools to teach the curricular unit of Accounting. Theory of Planned Behaviour was used to investigate social factors such as Social Influence, Recognition and Reciprocal Benefits, which are predictors of Attitude to use this kind of game like a learning accounting tool. The relevance of this study is due to the lack of empirical studies that analyze the application, viability, and effectiveness of gamified resources in the teaching areas of knowledge, such as Accounting. The game was used by students of Accounting (n = 816) for the first time in the scope of Higher Education in Portugal in the academic year 2018/2019. Results of this research suggest the importance of these resources to increase Attitude, Continued Use Intention and Intention to Word of Mouth related to Games Based Learning as an effective method of support for the learning process of accounting students. We believe that this study can be a contributor to researchers in this area to understand why the study of Accounting is genuinely challenging for students. This research will be enabling managers of Higher Education Institutions, professors and other educational agents to decide on the best strategies to use in order to increase student involvement in Accounting learning.

scholarly journals KAIZEN PRACTICES AMONG ACCOUNTING STUDENTS AND LECTURERS IN AZMAN HASHIM INTERNATIONAL BUSINESS SCHOOL

2021 ◽  
Vol 3 (6) ◽  
pp. 60-68
Author(s):  
Nurhidayah Abu Hashim ◽  
Nursyazwani Mohd Fuzi
Keyword(s):  
Higher Education ◽  
Organizational Performance ◽  
Continuous Improvement ◽  
International Business ◽  
Education System ◽  
Business School ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Quantitative Approach ◽  
Accounting Students

The implementation of Kaizen had widely been adopted in many organizations. Higher Education Institutions (HEI) is one of the organizations that there is no exception in practicing Kaizen to enhance the continuous improvement in their education institution performance. The objective of this study is to identify the Kaizen practices among accounting students and lecturers in Azman Hashim International Business School. The researcher will use a quantitative approach by distributing questionnaires to obtain data from respondents. The researcher concludes that Kaizen practices are suitable to be implemented in higher education institution because it gives huge advantages towards the entire organizational performance. Education institutions should guide the Kaizen practices to create a culture of ongoing improvement to improve the education system from time to time in the future.

scholarly journals Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication

2021 ◽  
Vol 11 (2) ◽  
pp. 143
Author(s):  
Imam Wahyudi
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Accounting Information ◽  
Phenomenological Approach ◽  
Financial Accounting ◽  
Accounting Students ◽  
Professional Organizations ◽  
Educational Institutions ◽  
Managerial Responsibility

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.

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