scholarly journals INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH
Keyword(s):  
Teaching Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Education Quality ◽  
Accounting Students ◽  
International Integration ◽  
Compulsory Subject ◽  
Management Accounting Education ◽  
Accounting Graduates

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.

The Role of Behavioral Research in Management Accounting Education in the 21st Century

2000 ◽  
Vol 15 (4) ◽  
pp. 713-728 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
World War Ii ◽  
Management Accounting ◽  
Accounting Education ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
History Of ◽  
The Cost ◽  
Management Accounting Education ◽  
Responsibility Accounting

Behavioral accounting research (BAR) has a long history in management accounting. It has not had as significant a presence in the management accounting courses. It has tended to be relegated to the responsibility accounting chapter in textbooks. Thus, the extent to which behavioral materials appeared in a course depended on the interests of the instructor. It can safely be described as a matter of taste. In this paper the history of management accounting dating back to the end of World War II is divided into three periods. In each period, the extent of behavioral materials in the management accounting curriculum is reviewed. These periods, called the “cost accounting,” “modern management accounting,” and “postmodern management accounting” periods, reflect increasing emphasis on behavioral materials in the management accounting courses. The paper focuses on the reasons why the demand for behavioral material in the management accounting curriculum is likely to increase and offers conjectures about what form those materials will take. It is, implicitly, also a call for research on the issues discussed here.

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
Keyword(s):  
Active Learning ◽  
Teaching Methods ◽  
Work Environments ◽  
Accounting Students ◽  
External Work ◽  
Learning Tasks ◽  
Independent Auditors ◽  
Course Integration

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.

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.

scholarly journals Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe
Keyword(s):  
Active Learning ◽  
Qualitative Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Constructivist Teaching ◽  
Learning Approaches ◽  
Content Type ◽  
Radical Constructivist ◽  
Innovative Learning ◽  
Management Accounting Education

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

2021 ◽  
Vol 6 (3) ◽  
pp. 137-154
Author(s):  
Syaiful Hifni ◽  
Akhmad Sayudi ◽  
Rano Wijaya ◽  
Moh Yamin
Keyword(s):  
Learning Outcomes ◽  
Teaching Methods ◽  
Effective Communication ◽  
Regulatory Compliance ◽  
Structural Equations ◽  
Accounting Education ◽  
New Normal ◽  
Self Interest ◽  
E Learning

Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest

Management Accounting Education at the Millennium

2000 ◽  
Vol 15 (2) ◽  
pp. 335-346 ◽  
Author(s):  
Michael W. Maher
Keyword(s):  
Business School ◽  
Organizational Context ◽  
Management Accounting ◽  
Accounting Education ◽  
Problem Solving Skills ◽  
The Past ◽  
Accounting Courses ◽  
Problem Solvers ◽  
Management Accounting Education ◽  
School Curricula

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.

scholarly journals An Empirical Evaluation of Accounting Graduates’ Employability Skills from Jordanian Employers’ Perspective

2015 ◽  
Vol 9 (1) ◽  
pp. 55 ◽  
Author(s):  
Ghada Awad Altrawneh
Keyword(s):  
Empirical Evaluation ◽  
Technical Skills ◽  
Point Of View ◽  
Accounting Education ◽  
Employability Skills ◽  
Accounting Students ◽  
Job Market ◽  
Generic Skills ◽  
Private And Public ◽  
Accounting Graduates

<p>In the specific case of accounting, compatibility is being sought between what accounting education provides, what accounting graduates possess and what the job market requires. Thus, from the employers’ point of view, this study will attempt to investigate the skills that accounting students have and the skills required by the labour market, and which will enhance the employability of graduates. The perception of employers of how important those skills are to the job market will be explored, as well as whether the importance of the required skills varies depending on type of sector, organisation and job position, all in the context of Jordan. In general, this study is intended to bridge the gap to the benefit of academia, professionals and students.</p><p>The objective of the study has been approached by developing a questionnaire that was distributed to all major Jordanian companies and organizations in both the private and public sectors. The study concludes that accounting graduates lack, in particular, the necessary (generic) skills, and that there is a significant gap between the skills employers need and consider important, and the skills accounting graduates actually possess and can demonstrate in practice. The results show that employers tend to be more satisfied with the level of technical skills that students have acquired, than generic skills.</p>

Accounting students’ perceptions of important business communication skills for career success

2017 ◽  
Vol 15 (2) ◽  
pp. 208-225 ◽  
Author(s):  
Ahmed Atef Oussii ◽  
Mohamed Faker Klibi
Keyword(s):  
Communication Skills ◽  
Career Success ◽  
Business Schools ◽  
Business Communication ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Accounting Practice ◽  
Graduate Unemployment ◽  
Accounting Graduates

Purpose This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels of development of these skills and analyzes them through a comparative study between three Tunisian business schools. Design/methodology/approach The authors used a questionnaire sent to180 students from three business schools to provide insights into the development of communication skills perceived important for a successful accounting career. Findings The results indicate that all students are conscious of the importance held by communication skills for career success in the accounting profession. However, they feel that their aptitudes are sometimes poorly developed, especially when it comes to proficiency in French (as a language of business in Tunisia) and written skills. Practical implications The paper’s findings offer important guidance concerning the communication skills that accounting students consider most needed by the Tunisian labor market. The findings of this study may be useful for curriculum development in local and international contexts. Originality/value This study is conducted in a developing country where the graduate unemployment rate is about 30 per cent. This high unemployment often affects service professions like accounting. Moreover, in Tunisia, accounting education focuses particularly on technical aspects. So far, no studies have been conducted to show whether students nowadays are aware of the increasing importance of generic skills in accounting practice. As a result, the conclusions of this study could provide Tunisian stakeholders with insights into ways of potentially improving accounting graduates’ employability.

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