scholarly journals Perbedaan Perspsi Antara Mahasiswa Senior dan Junior Mengenai Profesi Akuntan Pada Program S1 Reguler Fakultas Ekonomi Universitas Lancang Kuning

2018 ◽  
Author(s):  
FAIZAH KAMILAH

This Research aimed to see whether there are differences in perception between senior and junior students of the accounting profession in the S-1 Regular program. The results showed that the S-1 Regular program, senior students perceptions of the "accountant as a profession" is lower than the junior student perceptions. The results showed that the more senior they (the longer they follow accounting education), the more they do not like accounting and increasingly do not want a career and worked as an accountant.

2017 ◽  
Vol 3 (1) ◽  
pp. 46-50
Author(s):  
Faizah Kamilah

This Research aimed to see whether there are differences in perception between senior and junior students of the accounting profession in the S-1 Regular program. The results showed that the S-1 Regular program, senior students perceptions of the "accountant as a profession" is lower than the junior student perceptions. The results showed that the more senior they (the longer they follow accounting education), the more they do not like accounting and increasingly do not want a career and worked as an accountant. Keywords:Professional responsibility. Integrity, objectivity, competence, confidentiality


Author(s):  
Lydia Setyawardani

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.


2017 ◽  
Vol 13 (1) ◽  
pp. 84
Author(s):  
Lydia Setyawardani

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants. 


Author(s):  
Rafał Grabowski

This paper has been written based on surveys published in the foreign literature discussing student perception of the importance of competencies and skills needed in the accounting profession. While working towards the accomplishment of the above task we: (a) reviewed and categorised the subject-matter literature on accounting education, (b) discussed the methodology applied to analyse the surveys, (c) investigated into selected surveys on student perceptions of the importance ofcompetencies and skills needed in the accounting profession, and (d) formulated conclusions. Generally speaking, two main conclusions can be drawn from the analysis. Firstly, the comparison of the subject-matter literature is difficult because the importance of skills is tested against a wide variety of methods plus the scope and type of the skills included in these studies vary often to a substantial degree. Secondly, despite the above-mentioned limitations, surveys suggest that students realise that nowadays technical bookkeeping skills are not enough to work in accounting. They know they need other skills in the field of communication, teamwork, decision making, analytical and logical thinking, professional demeanour, as well as a solid value system and interpersonal competences.


2021 ◽  
Vol 4 (2) ◽  
pp. 156-168
Author(s):  
Hendri Kwistianus ◽  
Saarce Elsye Hatane ◽  
Melissa Wong ◽  
Eden Victoria ◽  
Angela Irena Gunawan

This study looks at the variability of accounting students’ perceptions in Indonesia on the importance of IT competence and IT responsibility for accountants and the importance of IT sustainability practices. This study measures different perceptions of accounting students based on gender (male and female), year of study (junior and senior), and the type of university (public and private). The majority of accounting students agree with the importance of accountants’ role in IT sustainability practices by utilizing information systems. However, differences in perceptions of accountants’ IT responsibility, accountants’ IT competence, and the importance of IT sustainability practice are found in the senior and junior student groups. This finding results in junior students being higher than senior students in understanding the importance of the accountants’ role in the IT sustainability practice. Differences were also found in the groups of students from public and private universities, where students in public universities have a higher perception than students in private universities toward IT sustainability issues. There is no difference in perception in the gender group. This study can be helpful for higher education providers and teachers in accounting who play an essential role in supporting students to understand the practical implementation in accounting professions regarding their role in sustainability through the utilization of information technology.


2016 ◽  
Vol 6 (6) ◽  
pp. 245
Author(s):  
Xiaoyu Huang ◽  
Xiao’ou Jia

<p>The aim of this research was to find out similarities and differences between teacher and student perceptions of corrective feedback (CF) on pronunciation for students’ presentations in advanced English class through a group interview and a questionnaire survey. Both teachers and students agreed that CF is not only important but necessary since junior and senior students still have pronunciation problems and the best time to provide CF is soon after presentation. However, they differed in concern about students’ self-respect, the types of errors that should receive CF and preference for the types of CF. In particular, students’ eagerness to learn exceeded their concern about self-respect. Teachers turned to offer CF to repeated errors, while students would like to receive more than teachers could offer. Moreover, teachers regarded prompt as being more effective, whereas students preferred recast to prompt considering the latter to be more demanding though they held similar views about explicit correction. It is suggested that taking into consideration both teachers’ and students’ perceptions of CF would help improve senior and junior students’ pronunciation.</p>


2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.


2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.


Author(s):  
Valentyn Savchenko ◽  
Нalyna Kharchenko ◽  
Olga Buriak ◽  
Iryna Omeri ◽  
Jevgenija Nevedomsjka ◽  
...  

Introduction. Maturity of personality, their inner world plays a substantial role in health development. For a reason, following the definition by the World Health Organization spirituality is one of human health components. Still, the level of personal maturity of an adult does not always comply with their age and can be lower. Aim is to determine the levels of personal maturity (internal development) of the humanitarian university students and to identify the peculiarities of their distribution depending on gender, duration of studying, specialty, confession of faith, and attitude to religion. Material and methods. 207 students of Borys Grinchenko Kyiv University, average age of the surveyed 19.46 ± 2.12. There were 105 males (50.7%), and 102 females (49.3%). For determination of the levels of personal maturity the questionnaire by Jose Stevens was implemented. There were 5 levels specificated: «baby», «junior», «teen», «young man/woman», and «adult». Results. Among the humanitarian university students of the specialties «physical therapy, ergotherapy» and «physical education and sports», in 62.8% (130/207) cases high levels of personal maturity were identified, in 32.4% (67/207) cases there were low levels. Among one fifth of the students (19.8%; 41/207) the combinations of several levels of personal maturity were identified. It was indicative of the youth’s failure to having an integral idea of their inner world and spirituality. The female students were more internally developed than the male ones, which was indicative of statistically substantial predominance of high levels of personal maturity among them — 66.7%; 68/102 (among the males — 48.6%; 51/105). Ideas of personal maturity among the senior students (the 4th and 5th years of studies) were more accomplished than the ones of the junior students (the 1st and 2nd years of studies). Following religious traditions both by the holders of religious beliefs and not, led to development of higher levels of personal maturity compared to those students not following religious traditions. Conclusions. One third of the humanitarian university students have low level of personal maturity (internal development). According to the level of personal maturity, females prevail over males. The students following religious traditions (the holders of religious beliefs and not) are more internally developed than those not following such traditions.


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