scholarly journals SINTESA UNSUR-UNSUR SPIRITUALITAS, BUDAYA, DAN KEARIFAN LOKAL MASYARAKAT BALI DALAM MATERI KULIAH AKUNTANSI SOSIAL DAN LINGKUNGAN

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Environmental Accounting ◽  
Accounting Education ◽  
Accounting Profession ◽  
Technical Ability ◽  
Accounting Graduates

Accounting education aims to produce graduates who will be working in the accounting profession. Expected later graduates produced not only have the technical ability and a good professional but also have a good personality and good character. The quality of accounting education will determine the quality of graduates produced. Incorporating elements of spirituality, culture and local wisdom likes tri hita karana, catur purusa artha, manyama braya, paras paros, and sagilig sagulug salunglung sabyantaka concepts in accounting education, especially in social and environmental accounting, can help to produce accounting graduates who have the good personality and good character.Keywords: spirituality, culture, local wisdom, social and environmental accounting

scholarly journals The Coming Accounting Crisis

2007 ◽  
Vol 4 (5) ◽  
Author(s):  
Tim V. Eaton
Keyword(s):  
Performance Measurement ◽  
Accounting Education ◽  
Tenure Track ◽  
Accounting Profession ◽  
New Faculty ◽  
Accounting Faculty ◽  
Tenure Track Faculty ◽  
Accounting Courses

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented.  This includes: (1) changes in attitude towards the roles of teaching, service and research and (2) changes in performance measurement and compensation.  If not adequately addressed, many institutions may have difficulty staffing adequate sections of accounting courses.  Implications could include an even greater increase in teaching by non-tenure track faculty, which could have significant implications for accreditation and potentially on the quality of accounting education

Construction and validation of the employability questionnaire for accounting graduates

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nabil Ahmed Mareai Senan ◽  
M.M. Sulphey
Keyword(s):  
Design Methodology ◽  
Accounting Education ◽  
Statistical Techniques ◽  
Review Of The Literature ◽  
Content Type ◽  
Item Questionnaire ◽  
Five Factors ◽  
Confirmatory Factor ◽  
Accounting Graduates

PurposeGlobally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required corrective measures could be taken. The purpose of the study is to construct and validate a questionnaire to measure employability of accounting graduates.Design/methodology/approachThe data for the study was collected from various accounting professionals using a pool of 50 items from 420 randomly collected samples. The researchers used different statistical techniques, including exploratory and confirmatory factor analysis, to construct and validate the 29 item questionnaire.FindingsBased on the purpose of the study, a questionnaire for measuring the employability of accounting graduates was constructed. The questionnaire developed and scientifically validated through various scientific techniques has 20 items under five factors. The questionnaire is ideal for measuring employability of accounting graduates.Originality/valueA fair review of the literature revealed a dearth of a validated tool to measure employability of accounting graduates. The study has constructed and validated a questionnaire to measure employability of accounting graduates, thereby bridging the gap in literature. This questionnaire, it is expected, would facilitate the conduct of further empirical examinations about employability of accounting graduates.

Enriching AIS Courses With SOX Compliance Activities

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Accounting Profession ◽  
Investor Confidence ◽  
Reporting Requirements ◽  
Sarbanes Oxley ◽  
Audit Firms ◽  
Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

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.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

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.

scholarly journals Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices

2017 ◽  
Vol 10 (8) ◽  
pp. 232
Author(s):  
Mahmoud Nassar ◽  
Husam Aldeen AL-Khadash
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Certified Public Accountant ◽  
Education Standards ◽  
Accounting Practice ◽  
Computer Based ◽  
Specific Material ◽  
Further Development ◽  
Public Accountant

This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.

scholarly journals The suitability of accounting education at Saudi universities for the labor market requirements: An exploratory Study: مدى مُلاءمةِ التعليمِ المُحَاسَبِيّ في الجامعاتِ السعوديةِ لمُتطلَّبَاتِ سوقِ العملِ: دراسةٌ استكشافيةٌ

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Abrar Obaid Al-Jahdali -     Najla Ibrahim Abdul Rahman
Keyword(s):  
Labor Market ◽  
Teaching Methods ◽  
Exploratory Study ◽  
Quantitative Methods ◽  
Descriptive Analysis ◽  
Accounting Education ◽  
Accreditation Standards ◽  
Market Requirements ◽  
Outcomes Of Education ◽  
Accounting Graduates

This study aimed to identify the suitability of accounting education at Saudi Universities for the labor market requirements, by examining the effectiveness of the application of the international Academic Accreditation standards (AACSB) for the Accounting program on the efficiency of the outputs of the accounting departments, and examining effectiveness of the developed educational Accounting curricula when applying these standards in raising the professionalism of the graduates of the accounting departments. To meet study’s objectives, the researcher adopted descriptive analysis approach to analysis a selected sample. A questionnaire was prepared and circulated among (Academic members, accounting graduates and Labor Market). The results of this research showed the correlation between the outcomes of education and the labor market requirements, and between application of international academic accreditation standards and the efficiency accounting departments’ outputs. Moreover, there is correlation between the effectiveness of developing accounting curricula when applying accreditation standards and professionalism of the graduates. The results are: The current teaching methods are able to give graduates some of expected and professional skills required. The accounting departments are interest to develop detailed plan for the program and courses. There is a need of the departments to implement joint programmers with the labor market, to qualify students to practice accounting professionally. The recommendations recommended Incorporate accounting curricula with software programs that enable students to use quantitative methods to address accounting issues, Improve the design of the curriculum to keep pace with the future development of the profession. And Strengthen the communication between accounting departments and labor market to implement programs that help qualify students to practice accounting professionally.

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