How it adds up: dual reflections on the online engagement of one cohort of accounting students

The occult and the internet intersect in four ways: as a static medium for information; as a space where contested information or ideological conflict may occur; as a facilitator of communication; and as a medium for esoteric practice. The last type of activity is rare, but it is intriguing, in that technology can shape and inform beliefs and practices in unanticipated ways. Online engagement with the ‘Work’, the movement produced by the Greek Armenian spiritual teacher and esotericist G. I. Gurdjieff (c. 1866-1949) and his immediate followers, is an under-researched instance of online esoteric practice. This article addresses this scholarly desideratum, bringing the theoretical approaches of online religion and digital ethnography to bear on the Gurdjieff Internet Guide (GIG) website, founded by Reijo Oksanen (b. 1942) and later maintained by Kristina Turner, who created an accompanying Facebook page. The GIG manifests a shift away from the sectarian secrecy of the ‘Foundation’ groups, founded by Jeanne de Salzmann (1889-1990) after Gurdjieff’s death to formalise and protect the content of the Work, and the limited web presence that the Foundation permits. The GIG moves towards an ecumenical ‘open source’ approach to the dissemination of Gurdjieff’s teachings rooted in independent groups founded by other first generation followers of Gurdjieff who remained outside of the Foundation. It is argued that the deregulation of the religious and spiritual marketplace of the contemporary West, coupled with the dominant role played by the Internet in disseminating information, has radically transformed the Gurdjieff tradition, collapsing hierarchies and esoteric strategies, democratizing access for seekers, and creating new ritual and teaching modes.

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

AIS Educator Journal ◽

10.3194/1935-8156-7.1.27 ◽

2012 ◽

Vol 7 (1) ◽

pp. 27-51 ◽

Cited By ~ 3

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.

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ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi di Universitas Bung Hatta Padang)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5379 ◽

2013 ◽

Author(s):

Ethika Ethika ◽

Ade Saputra

Keyword(s):

High School ◽

Social Studies ◽

Hypothesis Testing ◽

Vocational Education ◽

Formal Education ◽

Accounting Students ◽

Sample Collection ◽

Significant Difference ◽

Basic Concepts ◽

Education Of Students

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.

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PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5377 ◽

2013 ◽

Author(s):

Lisa Fitriani Rahman

Keyword(s):

Hypothesis Testing ◽

Private Universities ◽

Sampling Technique ◽

Accounting Education ◽

Accounting Students ◽

Primary Data ◽

Accounting Curriculum ◽

Accounting Courses ◽

Almost All ◽

The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

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Supporting Accounting Students to Read Before Class

SSRN Electronic Journal ◽

10.2139/ssrn.1912130 ◽

2011 ◽

Author(s):

Martin Turner ◽

Rachel F. Baskerville

Keyword(s):

Accounting Students

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Are Soft Skills Required for Accounting Students in Future Careers?

SSRN Electronic Journal ◽

10.2139/ssrn.3167595 ◽

2018 ◽

Author(s):

Syaiful Baharee Jaafar

Keyword(s):

Soft Skills ◽

Accounting Students

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Creating Customer Advocates: Personalized Online Engagement in San Antonio

Proceedings of the Water Environment Federation ◽

10.2175/193864718823773814 ◽

2018 ◽

Vol 2018 (1) ◽

pp. 367-376

Author(s):

Gavino Ramos ◽

Kelly Spitzley ◽

William Lloyd

Keyword(s):

San Antonio ◽

Online Engagement

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ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Jurnal Benefita ◽

10.22216/jbe.v3i1.2669 ◽

2018 ◽

Vol 3 (1) ◽

pp. 91

Author(s):

Elex Sarmigi

Keyword(s):

Locus Of Control ◽

Ethical Behavior ◽

Female Students ◽

Equity Sensitivity ◽

Male Students ◽

Accounting Students ◽

External Locus ◽

Internal Locus ◽

Internal Locus Of Control ◽

Control Factors

This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X1) and culture (X2) on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y). This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat. Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal locus of control dengan individu yang memiliki faktor eksternal locus of control secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-test, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor internal locus of control memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal locus of control, (3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor locus of control, (4a) equity sensitivity dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) equity sensitivity mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat

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