scholarly journals Estrategias educativas utilizadas en la carrera de Contabilidad Pública y Auditoría

2012 ◽  
Vol 10 (1) ◽  
pp. 87-97
Author(s):  
Martha Irene Laguna González ◽  
Maricela Espinoza Valerio ◽  
Eugenio Casimiro López Mairena

El estudio ha destacado la adecuada aplicación de las estrategias educativas desarrolladas por el personal docente en la carrera de Contabilidad Pública y Auditoría en la Universidad de las Regiones Autónomas de la Costa Caribe Nicaragüense (URACCAN) recinto Nueva Guinea. El enfoque fue cuali-cuantitativo. La recopilación de información se hizo a través de entrevistas individuales, grupos focales, observación, encuesta y revisión documental. Han existido dificultades en las estrategias educativas entre los docentes, por lo cual es importante efectuar una revisión del currículo de la carrera de Contabilidad Pública y Auditoria, lo que permitiría rediseñarlo por competencias e incorporar estrategias con el fin de fortalecer la educación de los futuros profesionales. Summary The study has highlighted the successful implementation of educational strategies developed by teachers in the career of Accounting and Auditing at the University of the Autonomous Regions of the Nicaraguan Caribbean Coast (URACCAN) campus New Guinea. The approach was qualitative and quantitative. The information collected was done through individual interviews, focus groups, observation, survey and literature review. The review of the Public Accounting and Auditing study program intended to define the difficulties faced by teacher in their educational strategies, so as to improve strategies and competences development among students.

Author(s):  
Lorraine M Carter ◽  
Bettina Brockerhoff-Macdonald

The findings outlined in this paper are the result of focus groups conducted with faculty at a mid-sized Ontario university. These nine faculty, all of whom have received awards of excellence from their university for their teaching, shared their insights about how they developed as teachers over time. More specific topics explored were as follows: how they first learned about teaching; how they continue to learn about teaching; resources that might have helped early in their teaching careers at the university; and advice they have about teaching for new university teachers, mid-career teachers, and teachers approaching retirement. While many of the observations offered here are specific to Ontario and some of the literature review is North American in focus, the paper offers valuable insights into how faculty learn to be teachers which may be helpful to universities around the world. Cet article présente les résultats d’entrevues menées avec des groupes de discussion composés de membres du corps professoral d’une université ontarienne de taille moyenne. Les 9 professeurs participant ont tous reçu des prix d’excellence de leur université pour leur enseignement. Lors de ces rencontres, ils ont expliqué comment ils ont évolué à titre d’enseignants au fil du temps. Les sujets particuliers suivants ont été abordés : leurs premiers apprentissages en matière d’enseignement; leurs apprentissages subséquents; les ressources qui les ont aidés tôt dans leur carrière d’enseignant à l’université; les conseils qu’ils ont à offrir aux enseignants universitaires qui viennent de débuter leur carrière, à ceux qui sont à mi-parcours et à ceux qui approchent de la retraite. L’article fournit un aperçu utile sur la façon dont les membres du corps enseignant apprennent à devenir des enseignants. Même si bon nombre des observations présentées sont spécifiques à l’Ontario et si une partie de la recension des écrits est d’origine nord-américaine, ces informations peuvent servir aux universités à l’échelle internationale.


2021 ◽  
Vol 1 (1) ◽  
pp. 40-53
Author(s):  
Yerardo Ortiz ◽  
Deivid Vargas ◽  
Luisedgar Velásquez

La presente investigación surgió en vista de la necesidad de incorporar en el pensum de estudios de la carrera de Contaduría Pública de la Facultad de Ciencias Económicas y Sociales de la Universidad de Carabobo, una materia sobre Deontología Profesional, con el fin de formar a los estudiantes de manera integral con sólidos conocimientos y valores para afrontar el campo de trabajo con profesionalidad. Se planteó como objetivo primordial diseñar una estrategia académica para fortalecer el dominio de conocimiento en Deontología Profesional a los estudiantes de Contaduría Pública de la Universidad de Carabobo. La investigación asumió el enfoque cuantitativo, enmarcado en un diseño de campo y carácter descriptivo, apoyada con referencias bibliográficas-documentales. Como población objetivo, se enfocó en los estudiantes del décimo semestre de Contaduría Pública de la FACES-UC. A partir de ello se pudo concluir que la mayoría de los estudiantes de la carrera de Contaduría Pública de la FACES - Universidad de Carabobo no manejan ni conocen que es la deontología profesional, así como los códigos deontológicos y su importancia dentro del ejercicio profesional de la Contaduría Pública, lo cual lo limita en la realización de un ejercicio responsable, justo y honesto. ABSTRACT This research arose in view of the need to incorporate in the curriculum of the Public Accounting career of the Faculty of Economic and Social Sciences of the University of Carabobo, a subject on Professional Deontology, in order to train students comprehensively with solid knowledge and values to face the field of work with professionalism. The main objective was to design an academic strategy to strengthen the domain of knowledge in Professional Deontology for students of Public Accounting at the University of Carabobo. The research assumed the quantitative approach, framed in a field design and descriptive character, supported by bibliographic-documentary references. As a target population, it focused on students in the tenth semester of Public Accounting at FACES-UC. From this, it was possible to conclude that most of the students of the Public Accounting career at FACES - University of Carabobo do not handle or know what professional deontology is, as well as the deontological codes and their importance within the professional practice of the Public Accounting, which limits it in carrying.


2020 ◽  
Vol 4 (2) ◽  
pp. 278-293
Author(s):  
Khinanti Giantari ◽  
Syafrizal Sabarudin ◽  
Zahrida Zahrida

This research concerned with the English Education Study Program students’ recognition in pronouncing –ed ending words and the English Education Study Program students’ recognition of different enrollments. This research was a descriptive quantitative research. In this research, form of –ed ending pronunciation test of written sentences was used. The words used in the test items which consist of 40 questions. The data of this research was analyzed by using qualitative and quantitative method. The results of this research shows that the recognition of the English Education Study Program students in pronouncing –ed ending words was low with 46.6 of the average mean score. It confirmed the previous study on the ability in pronouncing morphophonemic or –ed ending words by Ningrum (2019) which conducted in the same place. Furthermore, comparison of the test result among three enrollments of samples shows that different mean score of first and third semester is 1.6 points. It is similar to the different mean score of the first and fifth semester students is 1.4 points. While, the different mean score of the fifth and third semester students is 3 points. It can be concluded that there are not any significant differences between them.


2018 ◽  
Vol 2 (2) ◽  
pp. 366
Author(s):  
Herlin Herlin ◽  
Marlinda Sari

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession


2016 ◽  
Vol 1 (1) ◽  
pp. 50
Author(s):  
Ishak Ishak

University Batang previously was a development of the High School of Teacher Training and Education. A strong desire from the public to the availability of higher education institutions in a wider spectrum, then on 1 November 1985 was officially stood Batang University. Currently the University of Batanghari parenting 5 faculties with 16 programs of study, comprising 13 courses Strata (S-1), 2 Program Level Education Strata two (S-2) and 1 Study Program Level Education Diploma three (D-3 ). Until the year 2013/2014 the number of graduates (Alumni) until graduation 35 in June 2014 as many as 8771 people. Students will create attraction and great traffic generation.The results of research in the field showed that for the expenditures of the students had no significant effect on the vehicle pull to the campus of the University Batang (sig> 0.05), while the frequency factor visit new students to campus gained significant effect equation Y = 2.78 + 0.85 X2 and also the distance factor to the equation Y = 1.26 + 1.32 X2 X3


2014 ◽  
Vol 12 (3) ◽  
pp. 62-78
Author(s):  
Martyn Higgins

Debates exist about the separation of the academy and the practicum. The purpose of this study is to explore how its findings may contribute to this discussion. The unique pedagogies of the university and practice are explored and consideration is given to whether practice educators hold an intermediary role. A qualitative study of an undergraduate programme in England using thematic analysis was undertaken once ethical approval was given. Individual interviews and focus groups were used. A total of 48 participants were interviewed at two different points in time (2008 and 2011-2012). Although this is a limited small scale study not susceptible to generalisation it may be able to provide an analytic generalisation, which may be replicable with further studies.The findings indicated practice educators struggled to act as a bridge because the academy and the practicum have conflicting and competing signature pedagogies. The contribution of this study is to the contemporary discussion on the SWRB changes and models such as Frontline.


Author(s):  
Rehan Syed ◽  
Wasana Bandara ◽  
Erica French ◽  
Glenn Stewart

The continuously evolving and dynamic social, economic, political environments and public pressures demand governments to deliver effective and efficient public services. In the quest for meeting these demands, governments respond by designing extensive reforms and performance objectives to improve the efficiency and responsiveness of their agencies. Many governments have adopted Business Process Management (BPM) as a strategy to achieve these reforms. However, the successful implementation of BPM initiatives has been a challenging task for agencies responsible for these initiatives, with many projects not reaching completion or not achieving the intended outcomes. This paper reports the results of a systematic literature review on critical success factors (CSFs) related to BPM projects in the public sector. We analysed 31 papers in this review covering both the developed and developing country contexts, sourced from refereed and peer reviewed journals. A quasi-deductive approach was applied for the qualitative data analysis using NVivo 10 software. This resulted in the synthesis and identification of 14 critical success factors of BPM in the public sector, each defined and described in detail with specific attention to the sub-factors mentioned within the literature. Any differences between developed and developing country contexts were sought for, and the observations critically analysed. We propose a series of research questions, designed to support the progression of BPM in the public sector of developed as well as developing countries.


2008 ◽  
Vol 40 (S1) ◽  
pp. 8-14
Author(s):  
Elizabeth Aldrich ◽  
Norton Owen ◽  
Libby Smigel

This interactive roundtable presented the findings of the Dance Heritage Coalition's (DHC) “fair use” project, whose outcomes will make dance-related materials at libraries, museums, and archives more readily accessible to researchers, students, and the public. Strict copyright observance affects the breadth of materials available for scholarly study, public programming, and classroom use. Thus, copyrights adversely skew the dialogue in historical and cultural studies of dance. The panelists from the archival and scholarly fields will illustrate the copyright problem and the “fair use” solution by offering several case scenarios (including curatorial problems in the DHC traveling exhibition, Dance Treasures). The DHC's initiative is modeled on the documentary filmmakers'project on “fair use.” Through individual interviews and focus groups of librarians/archivists, technical staff who work with librarians, and scholars/educators, the DHC developed a set of scenarios where copyrights conflict with the programs and missions of dance-related cultural institutions. Findings and agreements have been collected and will be shared in a published “Statement of Best Practices of Fair Use.” Q&A followed.


2020 ◽  
Vol 4 (1) ◽  
pp. 72-81
Author(s):  
Sarah Isniah ◽  
Humiras Hardi Purba ◽  
Fransisca Debora

The development of the industry that is increasingly making businesses try to be competitive by increasing technical knowledge and improving systems both internally and externally. PDCA is a quality management system that is used as a continuous improve­ment tool that is widely used in the service and manufacturing sectors. PDCA activities consist of four steps namely Plan, Do, Check, and Action with repeated stages forming like a circle. PDCA is a continuous improvement tool that is widely used in the services and manufacturing sector. The cycle of PDCA begins with small to check possible effects on systems, but then eventually progresses to larger and more specific improvements. The results of the implementation PDCA method can be used to solve the problems of qualitative and quantitative data problems that have been widely applied in the service and manufacturing sectors for continuous improvement and as a work pattern in improving a process or system in an organization and increasing productivity. The method used in this research is the literature review research paper has been published in 2015-2020 that have consistently applied the PDCA cycle. The result of this literature review is to describe the relationship between thinking or gaps in theoretical and practical thinking about the application of the PDCA method and the successful implementation in the service and manufacturing sectors as a contribution to further research.


Author(s):  
Marsyaf MARSYAF

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.


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