The students' and graduates' perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of Finance and Accounting Courses

The application of computer-based technologies in academic education has at least three decades of history and experience. In some study fields, it has been present since the very beginning, while in others it has become a necessity only in recent years. The ongoing technological revolution is disrupting the traditional professions with fundamental changes and – in some cases – even with the threat of disappearance of jobs. The finance and accounting professions are expected to undergo a technological change in the near future. While the changes are visible at the corporate level, university education seems to lag one step behind. We conducted a study among the students and graduates of the finance and accounting line of studies at the Cracow University of Economics. Using regression analysis, we investigate the perception of the usefulness of courses providing knowledge on new technologies like Artificial Intelligence (AI). We use a unique Polish setting, which is a leader in terms of outsourcing services. Our findings show that both students and graduates are aware of the importance of technological change. The courses teaching basic subjects are essential, but the current expectations are much higher in terms of the application of new technology based on AI in finance and accounting.

Pengaruh Minat Belajar dan Media Pembelajaran terhadap Hasil Belajar Siswa Kelas X AKL Di SMK Negeri 3 Padang pada Mata Pelajaran Akuntansi Dasar Tahun Ajaran 2020/2021 pada Masa Pandemi Covid 19

This study aims to analyze: 1) The Effect of Learning Interest on the Learning Outcomes of Class X AKL Students at SMK Negeri 3 Padang in Basic Accounting Subjects for the 2020/2021 Academic Year During the Covid 19 Pandemic. 2) The Effect of Learning Media on Learning Outcomes of Class X Students AKL at SMK Negeri 3 Padang in Basic Accounting Subjects for the 2020/2021 Academic Year during the Covid 19 Pandemic. 3) The Effect of Learning Interest and Learning Media on Learning Outcomes of Class X Students AKL at SMK Negeri 3 Padang in Basic Accounting Courses for the 2020 Academic Year /2021 During the Covid 19 Pandemic.This type of research is descriptive and associative. The population in this study were all students of class X AKL at SMK Negeri 3 Padang. The sample amounted to 97 people with the sampling technique in the form of total sumpling. The research instrument used for this study was a closed questionnaire using multiple linear regression analysis and hypothesis testing with t-test and F-test. Data analysis was assisted by SPSS version 16 and eviews version 8.The results showed that: 1.) Interest in learning had a positive and significant effect on learning outcomes. Based on the results of the tests that have been carried out, the coefficient value of interest in learning has a positive value of 0.457, a tcount value of 2.149 > 1.6610 (ttable value) and a significance value of 0.034 <0.05. 2.) learning media has a positive and significant impact on learning outcomes. Based on the results of the tests that have been carried out, it is obtained that the coefficient of the learning media is positive at 0.526, the tcount is 2.248 > 1.661 (ttable value) and the significance value is 0.027 < 0.05. 3.) The significance value for the influence of interest in learning and learning media together on Y is 0.000 <0.05 and the value of Fcount is 8.884 > Ftable 3.94.

Measuring Students’ Perceptions of Quality Online Learning in the Era of COVID-19 – A Case Study of Students in the Accounting Department at Taif University –: قياس اتجاهات الطلبة نحو جودة التعليم الالكتروني أثناء فترة جائحة كورونا (COVID19) – دراسة ميدانية على طلبة قسم المحاسبة بجامعة الطائف –

This study aimed to identify students' attitudes about distance learning in accounting courses. The study used a descriptive analysis approach, and a sample of 470 students from Taif University’s Accounting Department was selected. The results indicated that there was a positive relationship between students and their levels of satisfaction with distance learning due to their communication with each other and their teachers and the quality of education and its outcomes.

Digital Videos in Accounting Education: A Study on Perceived Use and Satisfaction in the Light of Connectivism

In the light of the connectivism theory, the objective was to analyze the perception of use and satisfaction of accounting students about Edpuzzle, a digital video application. This tool was employed in four accounting courses using the cell phones of 92 students. A questionnaire was administered on-site and was structured in two parts. The first contained questions about the respondent's profile, and the second about the use and satisfaction with Edpuzzle. The results indicated that students liked to use Edpuzzle and felt satisfied, especially those under 21 years old. We also noticed significant correlations among the questions. For example, the positive association between interactivity and appropriateness of use of the Edpuzzle stands out. It is concluded, therefore, that the results corroborate the connectivism theory, which sustains that knowledge must suffer updates as the environment changes and that sharing is crucial for the creation of networks that feed each other. Edpuzzle helps in this regard.

Teaching Disruption by COVID-19: Burnout, Isolation, and Sense of Belonging in Accounting Tutors in E-Learning and B-Learning

This study examines burnout syndrome, feelings of isolation, and sense of belonging in a sample of accounting tutors enrolled in e-learning and b-learning modalities before and after COVID-19 disruption. The study also includes several sociodemographic and labour variables to better understand the three dimensions. The participants were tutors enrolled in two accounting courses at higher education during the academic years 2019–2020 and 2020–2021. Our results do not show high levels of tutor burnout syndrome, neither before COVID-19 disruption nor after COVID-19 disruption. Findings also reveal that the isolation perception of accounting tutors is not high in both periods, while the sense of belonging of the teaching community is high in both periods. The evidence also suggests some variations in dimension scores according to sociodemographic and labour variables, but the evidence should be interpreted with caution due to the sample size. Despite this limitation, to the best of our knowledge, this is the first study that evaluates burnout, feelings of isolation, and sense of belonging in a tutor collective in e-learning and b-learning before and after COVID-19 disruption.

USING ERP SYSTEM TO TEACH ACCOUNTING COURSES

This paper discusses the use of Enterprise Resource Planning (ERP) systems as a teaching tool in Accounting Courses. Students can understand better the accounting cycle and business transaction processing by doing exercises and projects using the ERP system because it clearly shows the complete transaction cycle from the beginning to the end in a systematic and integrated way. Specifically, practical suggestions and usages in the class setting are illustrated based on the SAP system. This hands-on and active learning approach greatly enhances the learning of Accounting Courses such as financial and managerial accounting courses, finance courses, and information systems courses.

Engaging with Text: The Effectiveness of Content Literacy and Active Learning Strategies in Online Introductory Accounting Courses

Language and literacy are innate to learning. The accounting language is technical and specific, and students must become literate in the discipline to be able to critically read and understand accounting text and apply their knowledge. Introductory accounting courses are typically difficult for students, who struggle to simply pass the course. Students memorize the concepts but cannot internalize the information. Lack of active reading and literacy skills hinders higher order thinking needed to solve problems. The study discussed in this paper involves two fully online introductory accounting courses where one of the courses is taught leveraging literacy strategies (experimental course) and the other without literacy instruction (control course). Initial and final reading assessments are implemented in both courses and the results demonstrate an overall greater improvement in students’ comprehension, analysis, context and evaluation skills in the experimental class.

Development of a Mapping Program to Teach Online-Based Financial Accounting Courses During the COVID-19 Pandemic

The purpose of this research was to develop a mapping program for online-based teaching, using the instructional learning design based on ICT. Developing the mapping program consisted of three stages: the analysis stage, design stage and development stage, where each step had an output that supported the process of content development of the learning media. This mapping program is expected to support online learning for the Financial Accounting course during the COVID-19 Pandemic. Keywords: Financial Accounting, Mapping Program, Online-Based Financial Accounting Courses

The Ethics Interview: Connecting Students with Professionals

Professional engagement helps students develop professional judgment, connect their coursework to the “real world,” and explore accounting-related careers. Internships often provide a route to these benefits, but some students cannot complete internships. The Pathways Commission calls for new, creative approaches to professional engagement. In the ethics interview exercise, students engage with professionals for a single interview. Following the intentional learning model, students complete activities before and after the interview. They select the interviewee, prepare questions about ethics and topics of personal interest, organize and conduct the interview, and reflect on the experience. We implemented the exercise in different accounting courses at universities in the United States and Bolivia, using both face-to-face and virtual interviews. We applied principles of phenomenology for assessment. Results indicate the exercise helps students experience the benefits of professional engagement. The exercise requires little modification to existing courses and can be modified to support varied learning goals.