scholarly journals Knowledge and Skills Required in Accounting Education: A Comparative Study

2021 ◽  
Author(s):  
Rim Khemiri
Keyword(s):  
Comparative Study ◽  
Teaching Methods ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
Accounting Profession ◽  
Professional Skills ◽  
Knowledge And Skills ◽  
Four Dimensions ◽  
Perceived Importance ◽  
Similarities And Differences

Accounting education should continually evolve in order to better prepare future professionals for the ever-changing needs. This study aims to ascertain the knowledge, skills and teaching methods considered to be the most important for the successful practice of Certified Public Accountants (CPA). For this purpose, we conducted a survey of 306 CPA and CPA trainees in Tunisia, focuses on four dimensions: knowledge (19 items), professional skills (22 items), technological skills (18 items), and teaching methods (12 items). Results indicated that there are significant differences among the tow subgroups responses regarding the perceived importance of such knowledge and skills. This research presents what the respondents agreed upon as being the most important in terms of knowledge, skills, and teaching methods for the accounting profession. The findings also revealed that there are a similarities and differences between the perceptions of Tunisian professionals and those of Americans and Chinese professionals.

scholarly journals The Extent of Compatibility of Accounting Curriculum with the Requirements of Accounting Profession in Labor Market and IT Environment: Field Study in Jordanian Higher Education and Scientific Research Institutes

2018 ◽  
Vol 14 (1) ◽  
pp. 192
Author(s):  
Reem Okab Kasswna
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Scientific Research ◽  
International Standards ◽  
Accounting Education ◽  
Accounting Profession ◽  
Knowledge And Skills ◽  
Accounting Curriculum ◽  
Research Institutes ◽  
Information And Communication

The Purpose of the study: The study aims is to identify the extent of compatibility of accounting curriculum with the requirements of accounting profession in labor market and IT Environment Jordanian Higher Education and scientific Research Institutes. Such requirements include general and specialized scientific skills and knowledge that accountants need to have in IT environment. The methodology of the study: The researcher has used descriptive analytical method. Previous studies and international standards of accounting education, touching upon the most important knowledge and skills that the accountants need to have as requirements of Jordanian labor market have been reviewed. In addition, the researcher designed and distributed a questionnaire to a research sample of the accountants working at Jordanian companies. Findings: The study concluded that the accounting courses taught in Jordanian higher education and scientific research institutes include the most significant knowledge and skills required in Jordanian labor market and ICT (Information and Communication Technology) environment. And they are inserted in some courses but are not detailed. Moreover, the study referred that attention should be paid to the developments of accounting curricula in order to comply with the development of ICT, recently used.

scholarly journals Comparative Study of Physics Curriculum in Iran with Several Other Countries

2016 ◽  
Vol 9 (8) ◽  
pp. 112
Author(s):  
Ashrafoalsadat Shekarbaghani
Keyword(s):  
Qualitative Study ◽  
Comparative Study ◽  
Educational System ◽  
Teaching Methods ◽  
Evaluation System ◽  
Final Evaluation ◽  
Similarities And Differences ◽  
Physics Curriculum ◽  
Physics Experiments ◽  
Teaching Physics

<p class="apa">This article is a qualitative study, which was done in 2013-2014. In this study using a comparative study was conducted to compare physics curriculum elements of Iran with the countries studied. Countries studied: Singapore, Turkey, India, England and Australia have diverse educational system. In this study, the structure of the educational system, the physics curriculum, teaching methods, students' achievement evaluation methods were studied and compared. The aim of the research was to identify the Features of the physics curriculum in Iran. In some cases, similarities and differences were observed. From the major problems in the physics curriculum of Iran is many number of books is more than in other countries. And time teaching physics Iranian schools is less than in other countries, While the content of physics books of Iranian schools from all countries studied is further and to do physics experiments in Iranian schools are of less importance. Iran evaluation system is the traditional way and held for final evaluation. The results can help to educational planners and authors of physics textbooks for perform more accurate and more comprehensive correction to the physics curriculum.</p>

SOCIAL PROJECT AS A PLATFORM FOR THE IMPLEMENTATION OF PROFESSIONAL SKILLS OF FUTURE INFORMATICS TEACHERS

2019 ◽  
pp. 16-22
Author(s):  
E. V. Klimenko ◽  
N. S. Buslova
Keyword(s):  
Large Scale ◽  
Modern Society ◽  
Professional Competencies ◽  
Future Teachers ◽  
Professional Skills ◽  
Knowledge And Skills ◽  
Theoretical Reasoning ◽  
Social Project ◽  
The University

The article is devoted to the consideration of ways to solve one of the actual problems in theory and methodology of training and upbringing — the problem of developing professional skills of future informatics teacher. As a way to adapt students to the profession, the possibility of their involvement in social designing was chosen. Participation in social projects contributes to the approbation and introduction of new forms and methods in teaching informatics. Expanding the experience of future teachers in carrying out large-scale events contributes to the formation of a socially adapted personality competitive in modern society. The potential of a social project in consolidating the knowledge and skills obtained during the theoretical training at the university is indicated. In the article, theoretical reasoning is accompanied by examples of real social projects and activities aimed at the formation of professional competencies of future informatics teachers.

Pandhawa Gubah sebagai Representasi Interaksi Metafisik Manusia Jawa dan Perbandingannya dengan Cheritera Pandawa Lima

Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina
Keyword(s):  
Comparative Study ◽  
Literary Theory ◽  
Research Method ◽  
Descriptive Analysis ◽  
Literary Study ◽  
Analysis Method ◽  
Research Objects ◽  
Similarities And Differences ◽  
The Difference ◽  
The Comparative Study

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.

Lot's Offer of his Daughters to his People in the Torah and the Qur'an: A Comparative Study in Two Parts (Part One)

2016 ◽  
Vol 18 (3) ◽  
pp. 161-224
Author(s):  
ʿĀʾiḍ B. Sad Al-Dawsarī
Keyword(s):  
Comparative Study ◽  
Comparative Studies ◽  
The Third ◽  
The Past ◽  
The Status ◽  
Moral Problems ◽  
Moral Dimensions ◽  
Similarities And Differences

The story of Lot is one of many shared by the Qur'an and the Torah, and Lot's offer of his two daughters to his people is presented in a similar way in the two books. This article compares the status of Lot in the Qur'an and Torah, and explores the moral dimensions of his character, and what scholars of the two religions make of this story. The significance of the episodes in which Lot offers his daughters to his people lies in the similarities and differences of the accounts given in the two books and the fact that, in both the past and the present, this story has presented moral problems and criticism has been leveled at Lot. Context is crucial in understanding this story, and exploration of the ways in which Lot and his people are presented is also useful in terms of comparative studies of the two scriptures. This article is divided into three sections: the first explores the depiction of Lot in the two texts, the second explores his moral limitations, and the third discusses the interpretations of various exegetes and scholars of the two books. Although there are similarities between the Qur'anic and Talmudic accounts of this episode, it is read differently by scholars from the two religions because of the different contexts of the respective accounts.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

The Domestication of the Convention on the Rights of Persons with Disabilities

2018 ◽  
Author(s):  
Lisa Waddington
Keyword(s):  
Direct Effect ◽  
Legal Status ◽  
Case Law ◽  
Legal Systems ◽  
Persons With Disabilities ◽  
International Treaty ◽  
Four Dimensions ◽  
Relevant Case ◽  
Similarities And Differences ◽  
Domestic Law

This chapter reflects on jurisdiction-specific approaches to the domestication of the Convention on the Rights of Persons with Disabilities (CRPD), considering in particular the domestic legal status of the CRPD and the relevance of that legal status for case law. The chapter explores four dimensions of the CRPD’s legal status: direct effect; indirect interpretative effect (where the CRPD influences the interpretation given to domestic law); use of the CRPD because of commitments to another international treaty; and absence of domestic legal status. With the exception of the first category, all dimensions can potentially present themselves in legal systems which tend towards the monist approach as well as in those which tend towards the dualist approach. The chapter discusses examples of relevant case law and reflects on similarities and differences emerging from a comparison of that case law.

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