scholarly journals The integration of information and information technology in accounting education: Effects on student performance

2017 ◽  
Vol 9 (2) ◽  
pp. 409-425 ◽  
Author(s):  
Anne-Marie Eloff
Keyword(s):  
Information Technology ◽  
Student Performance ◽  
Accounting Education ◽  
Financial Accounting ◽  
Technical Knowledge ◽  
Microsoft Excel ◽  
Core Subjects ◽  
Consolidation Model ◽  
Education Effects ◽  
Chartered Accountants

The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting.

BUILDING THE CANADIAN CHARTERED ACCOUNTANCY PROFESSION: A BIOGRAPHY OF GEORGE EDWARDS, FCA, CBE, LLD, 1861–1947

2000 ◽  
Vol 27 (2) ◽  
pp. 87-116 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
British Empire ◽  
Accounting Education ◽  
Financial Accounting ◽  
Education Programs ◽  
Accounting Profession ◽  
Public Accounting ◽  
Honorary Degree ◽  
Accounting Firms ◽  
The Social ◽  
Chartered Accountants

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. He created one of the major Canadian public accounting firms (Edwards, Morgan & Co.). His contributions were recognized through awards such as the Commander of the Order of the British Empire, an honorary degree from Queen's University, and life memberships in the Institutes of Chartered Accountants of Alberta, Ontario, Manitoba, and Saskatchewan. This biography examines his role in shaping the federal/provincial structure of the accounting profession, the development of university-based accounting education programs, the separation of the management and the financial accounting professions, the communications strategies of the profession, and his contributions to government and bank accounting.

scholarly journals Evaluating the Constructive or Destructive Role of PowerPoint in Accounting Education

2015 ◽  
Vol 1 (2) ◽  
pp. 69-86
Author(s):  
Muhammad Imran ◽  
Shumaila Sharif ◽  
Faryal Batool
Keyword(s):  
Student Performance ◽  
Traditional Method ◽  
Negative Impact ◽  
Accounting Education ◽  
Teaching Methodology ◽  
Microsoft Excel ◽  
Accounting Courses ◽  
Student’S Performance ◽  
The Impact

Objectives:With change in technology teaching methodology also changed and technology penetrates into the class rooms. The most commonly used computer aided teaching methodology in class rooms is PowerPoint presentation. It replaces the traditional method of teaching i.e. whiteboard and marker. This study measure the impact of PowerPoint presentation on student' performance. Methodology:We choose 282 students studying accounting courses in various universities of Multan, Pakistan. We used SPSS and Microsoft Excel to analyze the data. Result:We found that PowerPoint has negative impact on the student's performance. But on the other hand, students feel tiresome with traditional method of teaching. Students prefer to take quantitative courses via traditional method, and they prefer to take qualitative courses by PowerPoint presentation.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs

2020 ◽  
Vol 27 (2) ◽  
pp. 54
Author(s):  
Muslichah Muslichah ◽  
Sunarto Sunarto ◽  
Anang Amir Kusnanto ◽  
Sri Indrawati ◽  
Hariyanto Hariyanto
Keyword(s):  
Financial Reporting ◽  
Quantitative Data ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Unexpected Finding ◽  
Financial Reports ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Chartered Accountants ◽  
Structured Questionnaire

This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports

The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung
Keyword(s):  
Online Learning ◽  
Student Performance ◽  
International Student ◽  
Multiple Choice ◽  
Financial Accounting ◽  
Accounting Students ◽  
Multiple Choice Questions ◽  
Learning Resource ◽  
Examination Performance ◽  
Introductory Accounting

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

scholarly journals Perancangan Sistem Informasi Penggajian Pegawai Berbasis Java di Sekolah Menengah Kejuruan Nusantara Wisata Respati

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Meri Chrismes Aruan ◽  
Luh Putu Widya Adnyani
Keyword(s):  
Middle School ◽  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Employee Creativity ◽  
Microsoft Excel ◽  
Computer Based ◽  
The Impact

The development and progress of IT-based information technology is very rapidly developing and has a very important role. Information systems are a necessity for agencies to utilize information as a basis for data administration and processing. To meet these needs, the agency conducts activities related to computer-based information systems as a tool to increase employee creativity. This system is designed to handle the transaction of escort and payment salary calculations and can guarantee validiity, complete authorization, classification of assessments, timeliness of each payroll transaction. In the Middle School Nusantara Wisata Respati Middle School still uses a manual payroll system, which is Microsoft Excel, so that people who are not authorized to enter and view data and can change the impact will disrupt the activity in processing salary data. For this reason, it is necessary to design a Java-based payroll information system at the Respati Archipelago Tourism Middle School.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

scholarly journals A Pelatihan Aplikasi Perkantoran untuk Meningkatkan Keterampilan Kader Posyandu Anyelir 8 Perumnas Antang Kota Makassar

2021 ◽  
Vol 1 (2) ◽  
pp. 121-127
Author(s):  
Nuraida Latif ◽  
Muhajirin Muhajirin ◽  
Mashud Mashud ◽  
Ramlah P ◽  
Markani Markani ◽  
...  
Keyword(s):  
Information Technology ◽  
Community Service ◽  
Microsoft Excel ◽  
Training Material ◽  
Community Activities ◽  
Administrative Management ◽  
Microsoft Word ◽  
Service Activity ◽  
Training Activities ◽  
And Child Health

Posyandu is the center of community activities in the effort to provide health services and family planning. These trained Posyandu cadres are not only seen from the way they handle maternal and child health but also have to be supported by their ability to use computers in administrative management and data processing. The method used in this community service activity is a combination of tutorials, practice, and discussion or question and answer, as well as evaluation to determine the level of absorption of the training material. The office application materials provided are Microsoft word, Microsoft excel, and Microsoft powerpoint. Office application program training activities for cadres of Posyandu Anyelir 8 Block 8 Perumnas Antang were carried out well and improved the skills of Posyandu Anyelir 8 Block 8 Perumnas cadres in the use of information technology.

scholarly journals PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP

2019 ◽  
Vol 13 (1) ◽  
pp. 24-40
Author(s):  
Khoirur Rohmawati ◽  
Indira Januarti
Keyword(s):  
Financial Reporting ◽  
Educational Background ◽  
Accounting Education ◽  
Financial Accounting ◽  
Analysis Tool ◽  
Financial Report ◽  
Level Of Education ◽  
Data Analysis Tool ◽  
And Gender ◽  
Level Of Understanding

The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.

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