Auditing the Systems Understanding Aid Project: An Integrative Assignment for Accounting Students

2012 ◽  
Vol 7 (1) ◽  
pp. 27-51 ◽  
Author(s):  
Susan L. Swanger ◽  
Beth H. Jones

ABSTRACT Accounting educators strive to prepare graduates for work in their chosen field. Various teaching methods can be employed to best accomplish this goal. One valuable tool is the use of active learning tasks that simulate external work environments. This paper describes the collaboration between an AIS and an Auditing professor who used an integrative task that spanned their two classes over two semesters. The authors had their AIS students complete Arens and Ward's Systems Understanding Aid (SUA) project (Arens & Ward, 2008). The following semester, students in the auditing class audited the records and financials that had been generated by students the previous semester. The project was designed to facilitate course integration and teamwork by having groups of students play the role of corporate accountants, then act as independent auditors.

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH

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.


2020 ◽  
Vol 6 (3) ◽  
pp. 204-212
Author(s):  
Nigora Vokhidova ◽  

The article discusses the effectiveness of innovative approaches in teaching Russian as a foreign language. It is noted that the use of new methods makes it possible to take into account the knowledge already acquired by the student for studying the Russian language and developing creative skills. The role of such a form of training as group work is shown, and some methods of interactive communication between students in practical classes in the Russian language are considered


2013 ◽  
Vol 17 (1-2) ◽  
pp. 104-128
Author(s):  
Phan Thi Tuyet Van

The article aims to investigate the impact of the reflective writing paper on non- English major learners’ learning autonomy in a Vietnamese context. The data was collected by means of questionnaire, competence tests and interviews. The participants did two reflective writing papers as an intervention during the research. The research results show the possibilities for teachers to modify their teaching methods through analysis of feedback from the subjects. The findings showed that most participants appreciated the role of the reflective writing paper and they were aware of the significance of learning autonomy in their study process. Journal of NELTA, Vol. 17 No. 1-2, December 2012, Page 104-128 DOI: http://dx.doi.org/10.3126/nelta.v17i1-2.8102


2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Femmy Tresje Pelealu

This study is conducted in order to describe the development model ofconstructivistic teaching in Indonesian language for the sake of maximizing thestudents’ attitude in critical thinking. Operationally this study is done inorder to describe the concept and strategy model and the materials of constructivisticIndonesian language teaching developed by the teachers in SMP Negeri 1 Rembokenfor the sake of maximizing the students’ attitude in critical thinking. TheIndonesian language teachers’ concept on the planning and the conduction ofconstructivistic teaching related to what Indonesian language teaching is, howthe textbook and the materials are used, the purpose of Indonesian languageteaching is, the role of the teacher, the role of the students in the teachingand learning process, the use of teaching methods and media, and the procedureof the conduction of constructivistic Indonesian language teaching and learningprocess in the classroom, was not done by the teachers when they were observed.Their constructivistic teaching attitude is very minimal.


Author(s):  
Helena Carvalho ◽  
Francis C. Dane ◽  
Shari A. Whicker

Abstract Introduction Conceptions of learning and teaching refer to what faculty think about teaching effectiveness. Approaches to teaching refer to the methods they use to teach. Both conceptions and approaches range from student-centered/learning-focused (active learner engagement) to teaching-centered/content-focused (passive learner engagement). This study explored how faculty teaching experience influenced faculty conceptions and their approaches to teaching. The authors hypothesized that more experienced educators appreciate and apply active learning approaches. Methods The authors used a cross-sectional survey to collect anonymous data from the Basic Science faculty at Virginia Tech Carilion School of Medicine (VTCSOM). The survey included the Conceptions of Learning and Teaching scale (COLT; Jacobs et al. 2012) and demographic information. They assessed instrument reliability with Cronbach’s alpha and examined relationships between variables with correlation and chi-square and group differences with ANOVA. Results Thirty-eight percent (50/130) of faculty responded to the survey. COLT scores for student-centered (4.06 ± 0.41) were significantly higher (p < 0.001) than teacher-centered (3.12 ± 0.6). Teacher-centered scores were lower (p < 0.05) for younger (30–39, 2.65 ± 0.48) than older faculty (50–59, 3.57 ± 0.71) and were negatively correlated with using multiple teaching methods (p = 0.022). However, 83% (39/50) reported using both traditional lectures and active approaches. Discussion Faculty conceptions about teaching showed appreciation for active learning, but a tendency to use traditional teaching methods interspersed with student-centered ones. Teaching experience was not related to faculty conceptions but was related to their teaching approaches. The amount of time dedicated to teaching was related to the appreciation of active learning, and young teachers were more student-oriented.


2021 ◽  
Vol 11 (6) ◽  
pp. 681
Author(s):  
Alessia Bocchi ◽  
Massimiliano Palmiero ◽  
Jose Manuel Cimadevilla Redondo ◽  
Laura Tascón ◽  
Raffaella Nori ◽  
...  

Individual factors like gender and familiarity can affect the kind of environmental representation that a person acquires during spatial navigation. Men seem to prefer relying on map-like survey representations, while women prefer using sequential route representations. Moreover, a good familiarity with the environment allows more complete environmental representations. This study was aimed at investigating gender differences in two different object-position learning tasks (i.e., Almeria Boxes Tasks) assuming a route or a survey perspective also considering the role of environmental familiarity. Two groups of participants had to learn the position of boxes placed in a virtual room. Participants had several trials, so that familiarity with the environment could increase. In both tasks, the effects of gender and familiarity were found, and only in the route perspective did an interaction effect emerge. This suggests that gender differences can be found regardless of the perspective taken, with men outperforming women in navigational tasks. However, in the route task, gender differences appeared only at the initial phase of learning, when the environment was unexplored, and disappeared when familiarity with the environment increased. This is consistent with studies showing that familiarity can mitigate gender differences in spatial tasks, especially in more complex ones.


2019 ◽  
Vol 15 (2) ◽  
pp. 242-245
Author(s):  
Tulasi Prasad Nepal

The teaching of linear algebra has always been a challenge for teachers of mathematics, because it is extremely important that students become introduced into complex and abstract mathematical system of linear algebra and learn concepts which can be successfully applied later in other mathematical topics. It is necessary that teachers better understand how students learn, and recognize and allow that the appropriate content, methods and context could be different in different environments. As mathematicians, we are aware of the significant interconnections of different ideas and concepts, which is difficult to recognize and understand. We should not forget that understanding of these kinds of interconnections develops through active and hard exploration of mathematical topics through permanent discovering of new interconnections and relations. Thus, primary role of a teacher is to try to move students to take an active part during the class concerning important and difficult concepts, either through the form of individual opinion or through the form of group discussions. It is not easy to suggest teaching methods, especially in comparison to traditional lectures, which would be effective and would actively, engage students and generate stimulating learning.


2016 ◽  
Vol 13 (1) ◽  
pp. 71-82 ◽  
Author(s):  
Wan Noor Hazlina Wan Jusoh ◽  
Suraya Ahmad

Purpose The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/methodology/approach Out of 268 students of the management accounting at the University of Technology MARA (Terengganu), 97 students have participated in this survey to evaluate the effectiveness of iMindMap in teaching and learning. Findings Results indicate that the majority of the students acknowledged that iMindMap is more attractive than conventional teaching methods and found that iMindMap shows clearly how the points are all associated and linked together. Students could find that learning is an exciting experience and were able to visualize the whole course content remarkably via iMindMap. Originality/value This study presents an alternative instrument, which is innovative and interactive in teaching and learning, especially for accounting students where the students’ technology acceptance could also be viewed.


2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Sujit Dhanraj Kumavat

The objective of the present study was to find out the role of emotion in effective teaching of junior college students. The sample for the present research selected from the grantable junior college in Ahmednagar. For the research 11th class 90 students of Commerce faculty was selected. Among them 30 student selected for the positive emotion teaching group (Experimental group I). 30 students selected for the negative emotion (Experimental group II). And 30 students were selected for the neutral group (Control group III). The age range of the students were 17 to 18 years (M=35.00 SD=7.38). In the research Simple random method was used. The first hypothesis of the research was positive emotional teaching method high in English retention than negative and neutral teaching methods. Tolls 11th class English syllabus selected for the study. Result first result was showed that positive emotional teaching had significantly high English retention than the negative and neutral emotional teaching methods.


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