Accountants’ IT Competencies and IT Responsibilities in Supporting IT Sustainability Practice: The Variations of Students’ Perspective

This study looks at the variability of accounting students’ perceptions in Indonesia on the importance of IT competence and IT responsibility for accountants and the importance of IT sustainability practices. This study measures different perceptions of accounting students based on gender (male and female), year of study (junior and senior), and the type of university (public and private). The majority of accounting students agree with the importance of accountants’ role in IT sustainability practices by utilizing information systems. However, differences in perceptions of accountants’ IT responsibility, accountants’ IT competence, and the importance of IT sustainability practice are found in the senior and junior student groups. This finding results in junior students being higher than senior students in understanding the importance of the accountants’ role in the IT sustainability practice. Differences were also found in the groups of students from public and private universities, where students in public universities have a higher perception than students in private universities toward IT sustainability issues. There is no difference in perception in the gender group. This study can be helpful for higher education providers and teachers in accounting who play an essential role in supporting students to understand the practical implementation in accounting professions regarding their role in sustainability through the utilization of information technology.

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Assessing the impact of entrepreneurial skills development on self-employment practices amongst Egyptian and Bahraini accounting students in public and private universities

Journal of Islamic Accounting and Business Research ◽

10.1108/jiabr-07-2017-0102 ◽

2020 ◽

Vol 11 (5) ◽

pp. 1101-1120

Author(s):

Sameh Reyad ◽

Sherine Badawi ◽

Allam Hamdan

Keyword(s):

Public Universities ◽

Private Universities ◽

Accounting Students ◽

Employment Practices ◽

Public And Private ◽

Content Type ◽

Self Employment ◽

Entrepreneurial Skills ◽

The Impact ◽

The Relationship

Purpose The purpose of this paper examines the development of entrepreneurial skills amongst accounting students in public and private universities and its impact on career pathways, including self-employment. Also, the paper explores what skills have an effect on self-employment intentions. Design/Methodology/approach This study uses a quantitative approach to measure the entrepreneurial skills developed by accounting students in business schools and whether these skills direct them to choose to start their own business. A questionnaire was developed and a sample of 583 Egyptian and Bahraini accounting students was used. Findings The study concludes that in private universities, there is no difference in the development of entrepreneurial skills and subsequent self-employment practices between students in Egypt and Bahrain. When it comes to public universities, students in Bahrain develop better entrepreneurial skills and subsequent self-employment practices than students in Egypt. In addition, private universities are better than public universities in representing the relationship between entrepreneurial skills and self-employment practices. Originality/value This study and its conclusions fill a gap in the literature in comparing public and private universities to highlight the relationship between developing accounting students’ entrepreneurial skills and their self-employment practices. This study is the first to compare universities in Egypt and the Kingdom of Bahrain.

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Perbedaan Persepsi Antara Mahasiswa Senior Dan Junior Mengenai Profesi Akuntan Pada Program S-1 Reguler Fakultas Ekonomi Universitas Lancang Kuning

Jurnal Daya Saing ◽

10.35446/dayasaing.v3i1.80 ◽

2017 ◽

Vol 3 (1) ◽

pp. 46-50

Author(s):

Faizah Kamilah

Keyword(s):

Student Perceptions ◽

Accounting Education ◽

Accounting Profession ◽

Senior Students ◽

Junior Students ◽

Junior Student

This Research aimed to see whether there are differences in perception between senior and junior students of the accounting profession in the S-1 Regular program. The results showed that the S-1 Regular program, senior students perceptions of the "accountant as a profession" is lower than the junior student perceptions. The results showed that the more senior they (the longer they follow accounting education), the more they do not like accounting and increasingly do not want a career and worked as an accountant. Keywords:Professional responsibility. Integrity, objectivity, competence, confidentiality

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Perbedaan Perspsi Antara Mahasiswa Senior dan Junior Mengenai Profesi Akuntan Pada Program S1 Reguler Fakultas Ekonomi Universitas Lancang Kuning

10.31227/osf.io/f2jtu ◽

2018 ◽

Author(s):

FAIZAH KAMILAH

Keyword(s):

Student Perceptions ◽

Accounting Education ◽

Accounting Profession ◽

Senior Students ◽

Junior Students ◽

Junior Student

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Subjective Norms and Academic Dishonesty : A Decision Tree Algorithm Analysis

JOIV International Journal on Informatics Visualization ◽

10.30630/joiv.5.1.423 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Patriani Wahyu Dewanti ◽

Ida Ayu Purnama ◽

Sukirno ◽

Karthikeyan Parthasarathy

Keyword(s):

Decision Tree ◽

Academic Dishonesty ◽

Public Universities ◽

Private Universities ◽

Subjective Norms ◽

Algorithm Analysis ◽

Male Students ◽

Accounting Students ◽

Public And Private ◽

Tree Visualization

Academic dishonesty becomes an exciting phenomenon to be examined. This research aimed to examine the effect of subjective norms on academic dishonesty. Data were collected from 426 accounting students from public and private universities in Yogyakarta, Indonesia. The data were analysed with the J48 algorithm decision tree. The interest that happened in the low subjective norms node was divided into public universities and private universities. Based on the decision of tree visualization, male students with the more extended length of study in public universities tended to have lower subjective norms but higher academic dishonesty than their counterparts. The results were discussed, and recommendations were also provided to several relevant parties.

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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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Ethical climate and deviant behavior among employees of selected public and private universities: The case of the emerging country

Corporate Governance and Organizational Behavior Review ◽

10.22495/cgobr_v3_i2_p3 ◽

2019 ◽

Vol 3 (2) ◽

pp. 30-39 ◽

Cited By ~ 1

Author(s):

Grace Oluwafunmilayo Obalade ◽

Kayode Kingsley Arogundade

Keyword(s):

Ethical Climate ◽

Deviant Behavior ◽

Private Universities ◽

Sampling Technique ◽

State University ◽

Public And Private ◽

Deviant Behaviors ◽

University Of Technology ◽

Multistage Sampling ◽

Simple Regression

The study was borne out of the need to assess the effect of ethical climate on deviant behavior among employees in the educational institutions and the need to ascertain whether workplace deviant behavior has a force to bear with institutional ownership. Questionnaires (375) were distributed among the academic and administrative staff of Ekiti State University (EKSU), Afe Babalola University Ado-Ekiti (ABUAD), the Federal University of Technology Akure (FUTA) and Elizade University, Ilara-Mokin (EU); selected using multistage sampling technique. Descriptive statistics (table, percentage) and inferential statistics (simple regression) were employed to analyse the data. Simple regression was used to analyse the data. Based on the test of the hypothesis, the study found that deviant behavior among employees of selected public and private universities can be significantly determined by ethical climate factors. Ethical climate contributed significantly to deviant behaviors in the public and private universities showing probability of t-statistic (.012 &.022) lesser than 5%. Hence, it is concluded that the ethical climate or wrong ethical system is the major determinant of deviant behaviors in selected public and private universities.

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