scholarly journals The Relationship between Accounting Education & Accounting Practice: With Reference to Academics and Practitioners of Accounting Profession in Sudan

2016 ◽  
Vol 8 (10) ◽  
pp. 220 ◽  
Author(s):  
Ahmed Yousif Adam Ismael ◽  
Musa Eisa Mohammed Babiker
Keyword(s):  
Labor Market ◽  
Accounting Education ◽  
Accounting Profession ◽  
Inferential Statistics ◽  
Accounting Practice ◽  
Accounting Courses ◽  
Market Needs ◽  
The Relationship ◽  
Structured Questionnaire

<p>The effectiveness of accounting profession depends widely on the best accounting education outputs. The aim of this study is to examine the relationship between accounting education and accounting practice with particular reference to Academics and Practitioners of Accounting Profession in Sudan. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of some practitioners of accounting and auditing profession in Sudan. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that accounting practice is declined because of the accounting courses at Sudanese universities not compatible with labor market needs, also shows that role of the accounting profession in Society depends on the best coordination between accounting education, accounting research and labor market needs.</p>

Class Participation in Accounting Courses: Factors That Affect Student Comfort and Learning

2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt
Keyword(s):  
Practical Implication ◽  
Business Students ◽  
Accounting Education ◽  
Path Model ◽  
Class Discussion ◽  
Course Content ◽  
Class Participation ◽  
Accounting Courses ◽  
Abstract Class ◽  
The Relationship

ABSTRACT: Class discussion is frequently used in accounting education. Prior research indicates that preparation for and frequency of participation in class discussion is positively related to students’ comfort participating. This study extends this literature by examining the relationship between class participation and learning. In this study, 323 sophomore business students enrolled in accounting courses and completed pre- and post-course surveys concerning their perceptions about class discussion; in addition, instructors provided students’ grades for our use in this study. Path model results indicate that preparation is positively related to frequency of participation, which, in turn, is positively related to students’ comfort participating in class discussion. Furthermore, students’ comfort participating in class discussion is positively related to learning. A practical implication of this finding on the learning-comfort relationship is that instructors’ efforts to foster student comfort with class discussion—especially efforts directed at increasing their preparation and participation frequency—should lead to increased student mastery of course content.

scholarly journals The role of accounting knowledge in supporting and enhancing accounting practice in light of the internationalization of accounting education

2021 ◽  
Vol 5 (1) ◽  
pp. 73-97
Author(s):  
Abd El Rahman Mohmmed RASHWAN ◽  
Heba H.M. Abu Arab
Keyword(s):  
Scientific Knowledge ◽  
Analytical Approach ◽  
Faculty Members ◽  
Accounting Education ◽  
Accounting Practice ◽  
Study Population ◽  
Development Plans ◽  
Scientific Technical ◽  
Palestinian Universities

The study aimed to identify the role of accounting knowledge in supporting and enhancing accounting practice in light of the internationalization of accounting education, in order to answer the questions and test the hypotheses of the study, the researchers relied on the descriptive-analytical approach, and to obtain the relevant data, a questionnaire was distributed after its evaluation to the study population. The results of the study proved that there is a role for scientific, technical and practical accounting qualification in promoting accounting practice in light of the internationalization of accounting education. The study recommended the necessity of taking into account the development plans in universities to provide time for faculty members in the accounting departments in Palestinian universities to develop their scientific knowledge in line with the internationalization of accounting education.

Creativity, Proactive Personality and Entrepreneurial Intentions: Examining the Mediating Role of Entrepreneurial Self-efficacy

2019 ◽  
pp. 097215091984439 ◽  
Author(s):  
Rakesh Kumar ◽  
Shalini Shukla
Keyword(s):  
Self Efficacy ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Proactive Personality ◽  
Entrepreneurial Intentions ◽  
Mediating Role ◽  
Management Students ◽  
The Relationship ◽  
Structured Questionnaire

The study aimed to explore the role of creativity and proactive personality on management student’s entrepreneurial intention. The study also proposed entrepreneurial self-efficacy to mediate the effect of proactivity and creativity on entrepreneurial intention. The data were collected from 484 management students using a structured questionnaire which were further analysed using structural equation modelling in Amos 20.0. The results showed that entrepreneurial self-efficacy was the strongest predictor of entrepreneurial intention. Proactive personality was also found to influence entrepreneurial intention significantly, though the effect of creativity on intention was very marginal. Finally, the results of the mediation analysis (bootstrapping method) showed that the relationship between creativity and entrepreneurial intention was fully mediated by self-efficacy while the effect of proactivity on entrepreneurial intention was partially mediated. The findings of the study produced interesting and significant implications which are discussed in the article.

CHANCE NON-CONTROL AND ENTREPRENEURSHIP

2015 ◽  
Vol 20 (03) ◽  
pp. 1550019 ◽  
Author(s):  
BOSTJAN ANTONCIC ◽  
JASNA AUER ANTONCIC ◽  
MATJAZ GANTAR ◽  
ZHAOYANG LI ◽  
MARJA-LIISA KAKKONEN
Keyword(s):  
Locus Of Control ◽  
Entrepreneurial Intentions ◽  
External Locus ◽  
New Firm ◽  
Research Gap ◽  
Using Data ◽  
The Relationship ◽  
New Firm Startups ◽  
Structured Questionnaire

The personality of entrepreneurs can have a large influence on entrepreneurial startups. The general locus of control, which is an element of the personality of entrepreneurs, is considered to be critical for the creation of entrepreneurial startups. Despite the generally acknowledged importance of one’s locus of control for entrepreneurial intentions and new firm startups, a research gap exists because less emphasis has been given to external locus of control, in particular chance control. Chance non-control can be defined as a person’s disbelief in chance- or luck-based outcomes. In this study, a country-moderated hypothesis about the relationship between a person’s chance non-control and his or her entrepreneurship (activities or intentions) was developed and empirically tested by using data collected through a structured questionnaire from 645 students in three countries (China, Finland and Slovenia). Regression analysis was used to test the hypothesis. Based on the findings, which are partially in support of the moderated hypothesis, recommendations for research and practice are proposed. The key contribution of the study is the explanation of the role of chance non-control in entrepreneurship and the notion the relationship between chance non-control and entrepreneurship tends to be moderated depending on uncertainty avoidance.

Electronic commerce adoption, entrepreneurial orientation and small- and medium-sized enterprise (SME) performance

2014 ◽  
Vol 21 (1) ◽  
pp. 100-116 ◽  
Author(s):  
Michael Abebe
Keyword(s):  
Growth Rate ◽  
Entrepreneurial Orientation ◽  
Positive Influence ◽  
Sales Growth ◽  
Content Type ◽  
And Performance ◽  
The Relationship ◽  
Significant Positive Influence ◽  
Structured Questionnaire

Purpose – This study aims to contribute to the literature by addressing two research questions: is there a relationship between e-commerce adoption and performance of SMEs? And, more importantly, does the degree of entrepreneurial orientation moderate the relationship between e-commerce adoption and SME performance? Design/methodology/approach – Data were collected from a sample of 55 manufacturing and service SMEs located in the state of Texas, USA, between 2008 and 2009 using a structured questionnaire. Customized questionnaires were mailed out to the owner-managers of 55 SMEs. A moderated regression analysis was conducted to test the two hypotheses. Findings – The results suggest that e-commerce adoption has a significant, positive influence on SMEs' average sales growth rate and that adopters of e-commerce technology have significantly higher average sales growth rate than non-adopters. The results also indicate that e-commerce adoption positively affects SMEs' annual sales growth rate even more when the sample firms have higher level of entrepreneurial orientation. Overall, the results of this analysis indicate the importance of e-commerce adoption as well as SMEs' entrepreneurial orientation on the performance of SMEs. Research limitations/implications – The findings of this study can be useful for SMEs in general as a means of understanding how e-commerce adoption positively affects the firm's performance. Such a relationship suggests that e-commerce adoption is an important factor that can enhance firm's internal processes and ultimately performance. Therefore, e-commerce adopters should continue to utilize this technology while non-adopters should consider harnessing the potential of this technology to further streamline their operations and effectiveness. Originality/value – This study contributes to the literature by providing empirical evidence on the role of e-commerce adoption and entrepreneurial orientation in small firm performance.

scholarly journals Ethical Leadership and Whistleblowing: Mediating Role of Stress and Moderating Effect of Interactional Justice

2020 ◽  
Vol 3 (3) ◽  
pp. 1-11
Author(s):  
Muhammad Osaid Rabie ◽  
Marlin Abdul Malek
Keyword(s):  
South Asian ◽  
Ethical Leadership ◽  
Interactional Justice ◽  
Asian Countries ◽  
Mediating Role ◽  
Telecom Sector ◽  
The Relationship ◽  
Practical Implications ◽  
Structured Questionnaire

Purpose- Prevalence of corporate frauds is critical, therefore, identifying and institutionalizing the bad apples in the barrel which are engaged in wrongdoings is much needed and must be brought to the lights through whistleblowing. Design/Methodology- Data were collected from the South Asian countries through a structured questionnaire from the employees of the telecom sector. Three hundred twenty-nine samples were gathered to test hypothesized relationships. Findings- Results showed that whistleblowing intentions of employees through psychological stress mediates the behaviors of their leaders, which turns ethical leadership at the workplace. Further, ethical leadership positively impacts employees’ intention to blow the whistle at the workplace. Furthermore, the analysis showed that interactional justice moderates the relationship between ethical leadership and intention to blow the whistle of employees Practical Implications- This research gives a different perspective to the managers to develop such a culture that enables an honest and trustworthy environment, which may enable the employees to point out the wrongdoings they witness while working at the workplace.

scholarly journals The role of health surveillance in the management of water quality in rural properties in seven municipalities of the Region of Paraná

2021 ◽  
Vol 17 (6) ◽  
Author(s):  
Tiago Vinicius Silva Athaydes ◽  
Jefferson de Queiroz Crispim ◽  
Mauro Parolin
Keyword(s):  
Water Quality ◽  
Rural Areas ◽  
Urban Areas ◽  
Contaminated Water ◽  
Regional Office ◽  
Main Partner ◽  
Relationship Of ◽  
The Relationship ◽  
Structured Questionnaire

Sanitation in rural areas in Brazil is still very precarious, with deficits greater than in urban areas. In this sense, the central objective of this research is to evaluate the role of the Municipal Surveillance in the management of water quality in rural properties in the Midwestern region of Paraná, covering the beginning of the monitoring of water quality, the relationship of the Consolidation Ordinance No. 5 of 2017 of the Ministry of Health regarding the choices of parameters on potability indices in relation to the parameters analyzed in the Surveillance, the presence of outbreaks due to diseases arising from the consumption of contaminated water, the demand by residents and the partners who contribute to the realization of these activities. The data were obtained through the application of a semi-structured questionnaire, through the 11th Health Regional Office of Campo Mourão. It was presented that the municipalities have acted in the monitoring of water quality in an uneven way at the beginning of the activities, following the parameters of the Ordinance. The municipalities had demands and demands from residents and counted on the 11th Health Regional Office as the main partner in the monitoring support. Only Iretama presented an outbreak due to the consumption of contaminated water.

scholarly journals The Accounting Profession Amidst the COVID-19 Pandemic

2020 ◽  
Vol 10 (2) ◽  
pp. 39
Author(s):  
Sofia Papadopoulou ◽  
Maria Papadopoulou
Keyword(s):  
At Risk ◽  
Work Demands ◽  
Accounting Profession ◽  
Inferential Statistics ◽  
Accounting Professionals ◽  
Work Routine ◽  
Research Findings ◽  
Professional Field ◽  
The One ◽  
Structured Questionnaire

The aim of the present study is to investigate how the accounting profession in Greece has been influenced by the COVID-19 pandemic; our focus is on showcasing the ways in which the accounting professionals have adapted to emergency changes implemented in response to the pandemic, as well as the problems having potentially emerged in their professional field. Within this scope, a structured questionnaire was employed, with the sample of respondents consisting of 171 randomly selected accountants based in Greece. The results were obtained by means of descriptive and inferential statistics analysis methods. The research results showed that the COVID-19 pandemic significantly affected the activity of accounting professionals, who were forced into changes in their work routine, while, generally, experiencing difficulty in adapting to the newly emerging work demands. Finally, the research findings revealed that the importance of the accounting profession in Greece is even more pronounced during periods of emergency, when the country’s economy is at risk, as the one examined.

THE IMPACT OF INNOVATION ON SMALL AND MEDIUM ENTERPRISES GROWTH

2021 ◽  
Vol 9 (1) ◽  
pp. 1-6
Author(s):  
Mohammed Zannah ◽  
◽  
Fauziah Mahat ◽  
Jibrin Geidam ◽  
Umar Malum ◽  
...  
Keyword(s):  
Technological Innovation ◽  
Small And Medium Enterprises ◽  
Business Organisation ◽  
Creative Thought ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship ◽  
Structured Questionnaire

The role of Innovation on small and medium enterprises (SMEs) growth is inevitable in any form of business organisation. Innovation has to do with a new idea, creative thought, and new imaginations of device of production of new product to add value to its customer. Innovation save as rebirth of product and reintroduce product in new look. This study have assess the impact of investment and technological innovation in growth of SMEs in Yobe State Nigeria. Structured questionnaire were used to gather the data, random sampling method were also adopted in surveying the 150 number of respondent. The finding shows significant relationship between innovation of product and production device and small and medium Growth, the result shows there is a relationship and the relationship is medium and positive. Moreover therefore there is impact of both investment and technological innovation on small and medium enterprises Growth The innovation has highly increase the growth of the enterprises. The study also recommend the government to consider and increase funds being allocated to grow the SMEs to make more innovations.

Prospects of Professional Activity of Accountants in the Conditions of Digital Transformation of Accounting

Auditor ◽  
2021 ◽  
pp. 49-56
Author(s):  
Margarita Koske ◽  
Yuliya Mishuchkova ◽  
I. Voyutskaya
Keyword(s):  
Labor Market ◽  
New Technologies ◽  
Business Management ◽  
Digital Transformation ◽  
Professional Activity ◽  
Accounting Profession ◽  
The Future

This article discusses and analyzes the recently widespread opinion about the future futility of the accounting profession. Indeed, new technologies contribute to a change in the organization of accounting work and the role of accountants in business management, which necessitates the search and substantiation of optimal ways and adequate forms of professional activity of accountants in the context of rationalization and increasing digitalization of management. Nevertheless, the scientifi c accounting community continues to defend the opinion that there are currently no real prerequisites for the disappearance of the accounting profession, as well as a tangible decrease in the demand for accountants in the labor market.

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