scholarly journals An examination of the factors affecting the performance of Management Accounting students at the Durban University of Technology

2020 ◽  
Author(s):  
◽  
Stephanie Caroline Singh
Keyword(s):  
South Africa ◽  
Student Performance ◽  
Positive Impact ◽  
Management Accounting ◽  
Cost Accounting ◽  
Accounting Students ◽  
Factors Affecting ◽  
Five Factors ◽  
University Of Technology ◽  
The Impact

The success of a module at a university of technology is measured by student performance. At the Durban University of Technology in the Department of Management Accounting, students in their second year of study struggle with conceptualising content in Cost Accounting two which affects their performance. The purpose of this study was to identify the factors which may impact on the performance of Cost Accounting two students and to determine if these factors have a significant association with a student’s performance in Cost Accounting two. Many studies have identified various factors which may influence students’ academic performance. For the purpose of this study, five factors that may affect student performance were identified and examined. The independent variables or factors identified were attendance, age, gender, grade 12 results and language. The dependent variable for this study was performance (in Cost Accounting two). In order to measure the performance of students included in the study, the percentage achieved in Cost Accounting two for the semester was used. Although studies have been conducted on student performance at universities across South Africa and around the world, limited studies were conducted on the performance of Cost Accounting two students within South Africa. The study aimed to identify the factors that affect the performance of Cost and Management Accounting students at a university of technology and the impact of those factors on performance. The study found that only student attendance has a positive impact on student performance in Cost Accounting two. The findings of this study may be useful to the Department of Management Accounting at the DUT and other universities of technology. It is hoped that the current study will be useful to other teachers of cost and management accounting at universities on which factors influence the academic achievement of students.

scholarly journals An Investigation on Students’ Perception of Possible Factors That Affect Their Academic Performance at A University of Technology

2021 ◽  
Vol 11 (3) ◽  
pp. 26
Author(s):  
Stephanie Caroline Samuel ◽  
Ferina Marimuthu
Keyword(s):  
Academic Achievement ◽  
Academic Performance ◽  
Student Performance ◽  
Positive Impact ◽  
Cost Accounting ◽  
Accounting Students ◽  
Tertiary Institutions ◽  
University Of Technology ◽  
Student’S Performance ◽  
The Cost

The successful completion of a module measures student performance at tertiary institutions through ascertaining predetermined pass percentages. The lack of conceptualization of content by a student, may affect the students’ academic achievement. This paper aimed to investigate students' perceptions on the factors that may impact Cost Accounting students' performance and determine if these factors have a significant association with a student’s performance. The independent variables identified were attendance, age, gender, grade 12 results and language, whilst the dependent variable was academic performance in the Cost Accounting module. Using a sample of 180 students registered for Cost Accounting II in their second year of study, the data collected from the questionnaires were analyzed with descriptive and inferential statistics. The study found that student attendance has a positive impact on student performance in the module. The findings of this study may be useful to higher education institutions and academics as it highlights the factors that influence students' academic achievement.

scholarly journals Aural Rehabilitation via Telepractice During COVID-19: A Global Perspective on Evolving Early Intervention Practices

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Rebecca Claridge ◽  
Nicholas Kroll
Keyword(s):  
Early Intervention ◽  
Positive Impact ◽  
Global Perspective ◽  
Parent Coaching ◽  
Aural Rehabilitation ◽  
Factors Affecting ◽  
Five Factors ◽  
Clinician Experience ◽  
The Impact

Introduction: Pre-pandemic, telepractice was not globally implemented despite its effectiveness. Clinicians reported challenges related to technology, confidence, and inadequate resources. Objectives: To document global telepractice, identify current obstacles and measure the impact of a possible solution. The timing of this research facilitated tracking telepractice changes during the pandemic. Methods: Two surveys measured practitioners’ experience and attitude towards telepractice. Survey 1 was completed in February-March 2020. Participants then received two specialized lesson kits to trial if desired. Survey 2 was a follow-up after 4-6 weeks. Results: Between surveys, the proportion of participants providing telepractice increased from 47.6% to 91.7%. The lesson kits were trialled by 74.3%. Their use had a positive impact on three of the top five factors affecting the delivery of telepractice: parent coaching, clinician experience and accessing resources. Conclusion: Telepractice was rapidly adopted globally during the pandemic. The specialized resources were helpful in overcoming some of the barriers to delivery.

scholarly journals Impact of unemployment and income on entrepreneurship in post-apartheid South Africa: 1994–2015

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Darma Mahadea ◽  
Irrshad Kaseeram
Keyword(s):  
Economic Growth ◽  
South Africa ◽  
Employment Growth ◽  
Positive Impact ◽  
Early Stage ◽  
National Development ◽  
Entrepreneurial Activity ◽  
Per Capita Gdp ◽  
Per Capita ◽  
The Impact

Background: South Africa has made significant progress since the dawn of democracy in 1994. It registered positive economic growth rates and its real gross domestic product (GDP) per capita increased from R42 849 in 1994 to over R56 000 in 2015. However, employment growth lagged behind GDP growth, resulting in rising unemployment. Aim and setting: Entrepreneurship brings together labour and capital in generating income, output and employment. According to South Africa’s National Development Plan, employment growth would come mainly from small-firm entrepreneurship and economic growth. Accordingly, this article investigates the impact unemployment and per capita income have on early stage total entrepreneurship activity (TEA) in South Africa, using data covering the 1994–2015 period. Methods: The methodology used is the dynamic least squares regression. The article tests the assertion that economic growth, proxied by real per capita GDP income, promotes entrepreneurship and that high unemployment forces necessity entrepreneurship. Results: The regression results indicate that per capita real GDP, which increases with economic growth, has a highly significant, positive impact on entrepreneurial activity, while unemployment has a weaker effect. A 1% rise in real per capita GDP results in a 0.16% rise in TEA entrepreneurship, and a 1% rise in unemployment is associated with a 0.25% rise in TEA. Conclusion: There seems to be a strong pull factor, from income growth to entrepreneurship and a reasonable push from unemployment to entrepreneurship, as individuals without employment are forced to self-employment as a necessity, survival mechanism. Overall, a long-run co-integrating relationship seems plausible between unemployment, income and entrepreneurship in South Africa.

scholarly journals The Impact of Social Media & Messaging Application Utilization to the Learning Effectiveness (Higher Education Learning Effectiveness Through Social Media & Messaging Application)

2019 ◽  
Vol 9 (2) ◽  
pp. 2112-2116
Keyword(s):  
Social Media ◽  
Student Performance ◽  
Learning Process ◽  
Positive Impact ◽  
Research Result ◽  
Research Unit ◽  
Learning Effectiveness ◽  
Improve Student Performance ◽  
Media Messaging ◽  
The Impact

Indonesian internet users reached 143,26 Million in 2017, most of them used internet for accessing messaging and social media application. We argue that usage of messaging and social media can give positive impact to the learning process. Our research method using questionnaire to collect data, research conduct in Private University in Jakarta, and student as our research unit analysis. The second year’s research shows that optimization of social media application and messenger services to improve student performance can be done by knowing the most common social media application and messenger services that used by student, socialize the process to increase number of participation, utilization of features of the application, continuous improvement, and communication about method’s success story that can attracts lecturer and students to apply and keep improve the more effective method and learning process. This research result can be use by the lecturer or educator to improve education through social media application and messenger.

scholarly journals Entrepreneurial intention of engineering students: the role of motivations and barriers

2021 ◽  
Vol 5 (2) ◽  
pp. first
Author(s):  
Bich Huy Hai Bui ◽  
Minh Tien Pham
Keyword(s):  
Engineering Students ◽  
Positive Impact ◽  
Entrepreneurial Intention ◽  
Statistical Regression ◽  
Internal Factors ◽  
University Of Technology ◽  
Entrepreneurial Motivations ◽  
Using Data ◽  
The Impact

The purpose of this study is to explore perceptions of entrepreneurial motivations and barriers and to assess their influence on the entrepreneurial intention of engineering students. Using data of 350 respondents who are students at HCMC University of Technology, VNU-HCM, the study identifies the key motives and barriers towards entrepreneurship. The data are then subjected to statistical regression in order to identify causal relationships between the motivations, barriers, and entrepreneurial intention. The results indicate that creativity, independence, and economic motivation have a positive impact on entrepreneurial intention and that the most important motivator for the entrepreneurial intention of engineering students is creativity. On the contrary, lack of knowledge is the only barrier (an internal barrier) that impedes the students' intention of entrepreneurship. These results imply that the students' entrepreneurial intention is more affected by internal factors (for both motivations and barriers) than external factors. In terms of the relative power of the effects of motives and barriers on students' entrepreneurial intention, the results suggest that the impact of motivations is generally more powerful than that of barriers. The findings have important implications for educators and policymakers.

scholarly journals Exploring the Factors Affecting the Purchase Likelihood of e-Tailer Private Labels.

2021 ◽  
Author(s):  
Yeswanth Yerrabapu
Keyword(s):  
Purchase Intention ◽  
Positive Impact ◽  
Purchase Intentions ◽  
Private Labels ◽  
Factors Affecting ◽  
Consumer Ratings ◽  
Product Manufacturing ◽  
Online Consumer ◽  
Purchase Likelihood ◽  
The Impact

<p><b>In today’s extremely competitive retail marketplace environment, developing and managing profitable private label offerings has become significant for most retailing companies. The purpose of this paper is to understand the influence of e-tailer reputation, product manufacturing country favourability, and online consumer rating on the purchase likelihood of e-tailer private labels. We find that product online consumer ratings positively impact the purchase intention of the private labels. E-tailer reputation has shown a positive impact on the future purchase intentions whereas, country favourability’s effect is found at the time of actual purchase of e-tailer private labels. Being the first research to study the impact of country favourability, e-tailer reputation on e-tailer private labels, this paper offers some insights to the e-tailers. </b></p>

scholarly journals Factors Affecting Management Accounting Practices in Malaysia

2017 ◽  
Vol 12 (10) ◽  
pp. 177 ◽  
Author(s):  
Sudhashini Nair ◽  
Yee Soon Nian
Keyword(s):  
Production Technology ◽  
Management Accounting ◽  
Market Competition ◽  
Management Decision ◽  
Organization Size ◽  
Factors Affecting ◽  
Management Decision Making ◽  
Advanced Production ◽  
The Impact ◽  
Affect Management

Management accounting is the process of preparing management reports and accounts that provide accurate and timely, financial and statistical information to assist in management decision making. It is also known as the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information to help managers fulfill the organization’s objectives. Management accounting practices are used by organizational managers at various levels and at the same time, it gives managers the freedom of choice as there are no constraints, other than the cost of information collected relative to benefits of improved management decisions. Studies have found that there are factors that may affect management accounting practices. Literature has indicated that factors such as--organization size, intensity of market competition, level of qualification of accounting staff and advanced production technology--may affect management accounting practices. The objective of this research is to study the impact of these factors on management accounting practices in Malaysia. A total of 200 respondents from Klang Valley, Malaysia were involved in the survey using purposive sampling. The results of the study revealed that organization size and advanced production technology have significant relationships with management accounting practices.

The Effects of Cognitive Misfit on Students' Accounting Task Performance

2012 ◽  
Vol 27 (4) ◽  
pp. 979-998 ◽  
Author(s):  
Darla D. Honn ◽  
Joseph C. Ugrin
Keyword(s):  
Learning Styles ◽  
Cognitive Style ◽  
Student Performance ◽  
Task Performance ◽  
Cognitive Styles ◽  
Accounting Students ◽  
Managerial Accounting ◽  
Instructional Methodologies ◽  
Index Of Learning Styles ◽  
The Impact

ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

2011 ◽  
Vol 26 (2) ◽  
pp. 439-454 ◽  
Author(s):  
Helen L Brown-Liburd ◽  
Barbara M Porco
Keyword(s):  
Moral Development ◽  
Extracurricular Activities ◽  
Positive Impact ◽  
The United States ◽  
Cognitive Moral Development ◽  
Accounting Students ◽  
Ethical Development ◽  
Student Government ◽  
Contributing Factors ◽  
Factors Affecting

ABSTRACT This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respect to involvement in student government and cognitive moral development are inconclusive, possibly due to the small number of participants who were involved in student government activities. We provide evidence that extracurricular activities have a positive impact on the ethical development of future accountants in that these activities prepare them to enter the industry with integrity, morals, and a solid grasp of professional ethics.

scholarly journals Assessment of the impact of family physicians in the district health system of the Western Cape, South Africa

2014 ◽  
Vol 6 (1) ◽  
Author(s):  
Meyer Swanepoel ◽  
Bob Mash ◽  
Tracey Naledi
Keyword(s):  
South Africa ◽  
Health Outcomes ◽  
Health System ◽  
System Performance ◽  
Positive Impact ◽  
Family Physicians ◽  
Health System Performance ◽  
District Health ◽  
District Health System ◽  
The Impact

Background: In 2007, South Africa made family medicine a new speciality. Family physicians that have trained for this new speciality have been employed in the district health system since 2011. The aim of the present study was to explore the perceptions of district managers on the impact of family physicians on clinical processes, health system performance and health outcomes in the district health system (DHS) of the Western Cape.Methods: Nine in-depth interviews were performed: seven with district managers and two with the chief directors of the metropolitan and rural DHS. Interviews were recorded, transcribed and analysed using the ATLAS-ti and the framework method.Results: There was a positive impact on clinical processes for HIV/AIDS, TB, trauma, noncommunicable chronic diseases, mental health, maternal and child health. Health system performance was positively impacted in terms of access, coordination, comprehensiveness and efficiency. An impact on health outcomes was anticipated. The impact was not uniform throughout the province due to different numbers of family physicians and different abilities to function optimally. There was also a perception that the positive impact attributed to family physicians was in the early stages of development. Unanticipated effects included concerns with their roles in management and training of students, as well as tensions with career medical officers.Conclusion: Early feedback from district managers suggests that where family physicians are employed and able to function optimally, they are making a significant impact on health system performance and the quality of clinical processes. In the longer term, this is likely to impact on health outcomes.

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