Accounting Class Research Articles

JIGSAW 협동학습법을 활용한 교양 수업에서의 회계교육 사례

JIGSAW 협동학습법을 활용한 교양 수업에서의 회계교육 사례

A percepção dos contadores de Rondon do Pará acerca dos autos de infrações aplicados pelo Conselho Regional de Contabilidade do Estado do Pará

Esta presente pesquisa tem como objetivo analisar a percepção dos contadores de Rondon do Pará acerca dos autos de infrações aplicados pelo Conselho Regional de Contabilidade do Estado do Pará – CRC/PA. Para o desenvolvimento desse trabalho foram extraídos do setor de fiscalização do CRC/ PA, as infrações cometidas pela classe contábil no período de 2015, 2016 e 2017, que nortearam as entrevistas in loco nos escritórios registrados no CRC/PA. Os resultados obtidos demonstraram que mediante as informações e dados fornecidos deste órgão competente, a infração que mais ocorreu durante os anos analisados foi a falta de registro de escritório e em seguida a não comprovação para emissão da decore. Diante isso, os empresários contadores percebem que a motivação para os resultados apresentados são motivados pela ausencia de fiscalização e baixa qualificação no exercício da profissão contábil. Palavras-chave: Contabilidade. Ética. Infrações.

GAMBARAN EMOSI MAHASISWA DALAM MERESPON PENGINTEGRASIAN QUIZIZZ DI KELAS AKUNTANSI

The positive impact of integrating educational applications on emotions is not clearly illustrated. Empirical facts only provide a few indications that the integration of educational applications has a positive impact on participation, attention and motivation. Even though these indicators are closely related to students' emotions. Through the integration of Quizizz in learning, this study aims to describe students' emotions in responding to the integration of Quizizz in accounting class. The research was conducted on students in the first semester of the management study program who are registered and taking online lectures in cost accounting courses. The research method used was an experiment using the one-shot case study model. The results showed that students' emotions in responding to the integration of quizzes in the accounting class were described proportionally including positive and negative emotions. Emotional changes occur in three stages, namely, (1) panic, (2) pleasure and (3) boredom. Keywords: Accounting Class, Emotion, Quiziz

Improving accounting student writing skills using writing circles

An ongoing debate exists as to whether writing should be taught in accounting classes. We took on this challenge and found accounting student writing can be improved without overburdening faculty members, requiring very little class time. This article proposes using a peer review method, called writing circles (WCs), that takes 15 min to teach and can improve the quality of student writing. WCs require three or four individuals to meet regularly to give each other feedback on writing projects using a prescribed methodology that evaluates key sentences. Given the call to improve accounting students’ writing skills, we tested WCs in our classes, collecting empirical evidence to measure its effectiveness in three studies. After attending WCs, we found student writing improved allowing us to concentrate on grading content instead of grading writing. We administered the WCs in four different accounting classes at three different universities – two accounting information systems (AIS) classes, a tax class, and an advanced accounting class. At University A, we compared the writing between students in WCs and those tutored at the university learning center (LC) and found comparable results except for students going to WCs scored higher in grammar. At University B, we found that WCs helped students improve the writing of their one-page tax research memos, mainly in focus and style. Surprisingly, a methodology designed to improve writing also sparked classroom debates about solutions, which helped students write richer solutions through socially constructed knowledge. At University C, we found that WCs again helped students better organize and focus their papers. As a result of our studies, we believe WCs can move a number of students along the writing continuum to better writing. At all the universities, students expressed above-average satisfaction with their overall writing experience, except for a few students with advanced writing skills who preferred the help of writing tutors. Finally, we provide step-by-step instructions and rubrics so you can adopt WCs for your classes.

DEVELOPING STUDENTS’ WRITING SKILL IN ANALYTICAL EXPOSITION TEXT THROUGH CONTEXTUAL TEACHING AND LEARNING (CTL)

This research is aimed to find out whether there is difference of students’ writing skill in analytical exposition text after the implementation of Contextual Teaching and Learning (CTL). The participants for this research were one class consisting of thirty students from the eleventh grade of a vocational school in Garut. It involved accounting class b which was selected by using purposive sampling. This research implemented pre-experimental design as research method. The data were obtained from English essay writing skill test involving pre-test and post-test in order to know the students’ writing skill before and after using contextual teaching and learning (CTL) approach. The result of the instruments was analyzed quantitatively using statistical analysis. It can be seen in the result of the hypothesis testing through Wilcoxon Test shows that Zcritical= 0.0000082 < significance level (α) =0.05. Therefore the alternative hypothesis of this research is accepted and null hypothesis of this research is rejected. And the normalized gain of this research is categorized as middle with average value 0.46. It means that contextual teaching and learning has significant effect to develop students’ writing skill in analytical exposition text.

The effectiveness of the problem-based learning model using peer assessment in vocational high school

The purpose of this study was to determine the effectiveness of the effect between the Problem Based Learning model using Peer assessment and the problem-based learning model on student competencies. The study used a quantitative experimental approach conducted at SMK Negeri 1 Sragen in class XI AK 4 as a control class and XI AK 5 as an experimental class. The population involved all XI Accounting class students totaling 160 students, while the sample consisted of 64 students who were divided into the experimental class and the control class. The results showed that the first hypothesis obtained fcount data> ftable or 5.214> 2.760 and sig values. 0.026 <0.05 then H0A is rejected and H1A is accepted. Learning using the Problem Based Learning model with Peer Assessment has an average value of 83.78 higher than the average value of the Problem Based Learning model that is equal to 81.53. The conclusion from this study is that there are differences in the effect between the control class and the experimental class on student competence. The experimental class using the Problem Based Learning Model using Peer Assessment is more effective than the control class using the Problem Based Learning model.

Influence of working conditions on the quality of life of furniture production workers according to the SF-36 questionnaire

Research objective - assessment of the impact of working conditions and work experience on the quality of life of furniture production workers. Materials and methods. The assessment of the quality of life of 208 employees of the furniture factory "Maria" under various conditions of the production environment was carried out. The analysis of quality of life indicators for all scales of the SF-36 questionnaire took into account work experience and class of working conditions. Results. When assessing the quality of life of employees of a furniture production company, it is established that the quality of life depends on the class of working conditions. There was a significant decrease in quality of life indicators for those working in harmful working conditions corresponding to class 3.1, according to the SF-36 questionnaire scales responsible for mental health (social functioning, emotional functioning, mental health). When working in harmful working conditions, classified as class 3.2, these indicators tended to decrease not only on the scales of the SF-36 questionnaire, which are responsible for mental health, but also for the physical state of the body (role functioning, General health). At the same time, the dependence of quality of life indicators on the length of service in certain conditions of the labor process was studied. Thus, in the first two years of working in harmful working conditions (class 3.1, 3.2), there was no decrease in the quality of life of furniture production workers. However, when working for more than two years in similar working conditions, there was a significant decrease in the values of indicators of the quality of life of the subjects. Conclusions. It is proved that the longer the work experience in unfavorable working conditions, the lower the quality of life of furniture production workers.Noise as the main production factor in furniture factories, which leads to a decrease in the quality of life.

Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality

Calls for greater inclusion of both soft and technical skills exist within the field of accounting education. Yet, what skills do students perceive they are gaining? Rebele and St. Pierre (2019), in the lead paper for this special issue, argue that greater soft skills development may be difficult to achieve within accounting classes. We provide a unique contribution for this discussion by examining whether the professionals calling for increased soft skills development actually believe they developed these soft skills along with technical skills during completion of their own accounting education. We analyzed a sample of over 440,000 students from more than 600 American colleges and universities to investigate the skills graduates perceive they acquired during pursuit of a bachelor’s degree in accounting. To determine if those calling for skill development actually achieved this development during their own college careers, we examined data from 1994 to 2006, which corresponds to students who are now mid-career professionals. We found that the majority of accounting majors reported increased skills in 14 of 15 categories analyzed. However, after holding constant relevant student, collegiate experience, and institutional characteristics, accounting majors’ skill gains only outperformed those of other business majors in 2 of 15 categories, mathematics and “knowledge of your field,” and outperformed non-business majors in only 3 of 15 categories, mathematics, “knowledge of your field,” and computer skills. Overall, findings were positive in that accounting students reported significant gains in most skill categories. Conversely, the findings also suggest accounting educators should remain vigilant in developing curriculum content and determine whether they are still being outpaced by other business fields and non-business majors, especially given our efforts in the area of soft skill development.

Build an arc (accounting resource center) and they will come…or will they?

The authors present one university’s experience creating drop-in, peer tutorial services for students in an introductory accounting class. First, data suggest that students most in need of tutoring support used the services the least. Second, findings appear to support the existence of self-selection bias: 40% of the students who visited the Accounting Resource Center had cumulative GPAs greater than 3.0. These students averaged more visits and spent more time than students who ultimately received a D, F, or W for the course. Results indicate the Accounting Resource Center was used disproportionately more by students who have an established history of success at the university.

CREB1T: A Gamification of Double Entry Accounting System Based on Android Application

All is altered by technology. Every aspect of our lives is now, in one way or another, heavily dependent on or seamlessly improved by technology. Different technology media, channels and resources, especially in the higher education, have greatly affected the method of pedagogy in recent years. First was computer-based learning, which has replaced most of the traditional way in reading, learning and test taking. This include the use of electronic books, videos and the computer-based exams. On the other hand, gamification has been able to enhance students' understanding of learning. From the usual monotonous reading to the recollection of a enjoyable game-like experience, which gives them the feeling of pleasure instead of pressure. The students undertaking accounting classes have a great deal to learn basic accounting including debit and credit principles – a double entry accouting system method, which are one of the essentiaal and important to the skills they have in the real world, and yet they can be repetitive, boring and tearful. The CREB1T application aimed to tackle this issue by incorporating gamification approach in the lesson and deploy it on a mobile application, a platform where most millenials students are receptive with. And since it’s on mobile students may able to learn it anywhere during their spare time giving them freedom to suit their study habit.

“7 MALİYET HESAPLARI” “7/A” SEÇENEĞİNDE HESAP SİSTEMATİĞİ VE UYGULAMA ÖNERİSİ

The purpose of this paper is to analyse the account class of “7 Cost Accounts” at the base of “7/A” method and to render a proposal regarding its framework in order to improve the efficiency of cost reporting. The paper is broken down into four sections including; a) Purpose and scope of work; b) Why the method of “7/A c) Cost accounts under the method of “7/A d) Proposal for the framework of detail accounts in the method of “7/A ”

Factors Promoting Learning With a Web Application on Earthquake-Related Emotional Preparedness in Primary School.

Little is known about interventions aimed at building children’s emotional resilience to combat the psychological trauma associated with future earthquakes. However, natural disasters have potentially a highly traumatic impact on children’s psychological functioning. Therefore, within the Emotional Prevention and Earthquakes in a primary school project, we developed a web application promoting earthquake-related emotional preparedness called HEMOT® (Helmet for EMOTions). We studied the role of achievement emotions as factors associated to learning using the web application, coherently with the assumptions of the control-value theory. We also took into account class level and gender. We involved 64 second and fourth graders who used a nine-level web application focused on earthquake-related knowledge, emotions, and emotion regulation. We assessed children’s digital self-concept, learning at the web application (operationalized as digital text comprehension), application-related achievement emotions, and text comprehension. We analyzed the data through linear and generalized linear models, and path analyses. First, our findings documented class differences in some of the examined constructs: Pride was higher for younger compared to older children, while the digital performance was higher for older compared to younger students. Second, digital self-concept was positively linked to application-related pride and relaxation. In turn, pride, relaxation, and sadness, and also text comprehension, were linked to the digital performance. With some exceptions, these relations were in line with the assumptions of the control-value theory, extending it to a context disregarded within the current literature. This knowledge is a first step to develop further interventions fostering children’s resources to promote learning related to emotional preparedness.

Chemotech International, Inc.: Accounting for International Differences in the Measurement of Raw Material and Work-in-Process Inventories

ABSTRACT This case involves initial and subsequent inventory measurement in an international setting. It provides students with: (1) a comprehensive review of inventory measurement issues under three accounting standard-setting regimes, and (2) a comparison of business cultures with respect to their financial accounting standards related to inventory, and (3) how they communicate information (e.g., dates and numbers). The modular nature of the case allows the instructor to assign one or two parts of the case and to apply one, two, or three sets of accounting standards. The first module involves accounting for raw materials inventories for an international chemical company according to U.S. and German GAAP. An optional extension addresses the IFRS inventory measurement requirements. In the second module, the inventory measurement issues are extended to semi-finished (work-in-process) inventories. The case is appropriate for intermediate, advanced, and graduate-level financial accounting classes.

FRAUD TRIANGLE SEBAGAI MOTIF NIAT MELAKUKAN KECURANGAN AKADEMIK

This study aims to determine the effect of the fraud triangle consisting of pressure, opportunity and rationalization of students' intentions to commit academic fraud. This type of research is quantitative research, using a questionnaire sent via Google froms as a research instrument. The sampling method is convinience sampling method. The population of this research is the S1 Accounting class year 2019 Satya Wacana Christian University and the sample used amounted to 143 respondents. The analytical tool used for testing is multiple linear regression which previously had to pass the classical assumption test. The data used in this study are primary data. Data obtained from respondents were processed using SPSS software version 21. The results of this study indicate that pressure and opportunity have an effect on students' intention to commit academic fraud. Rationalization does not have an influence on students of accounting class 2019 Satya Wacana Christian University to have the intention to commit academic fraud.

PERAN LITERASI KEUANGAN DALAM PENGELOLAAN KEUANGAN MAHASISWA

The purpose of this study is to explore the role of financial literacyfor students in managing their finances. This research is based on datathat shows student financial literacy in an accounting class is still low. Theresearch method used in this research is descriptive qualitative method. Thisresearch conducted in an accounting study program at a university thatbased on entrepreneurship learning. Participants in this study were studentsin the fifth semester who met the criteria in the research. Data collectionconducted by interviewing four students who met the criteria. The results ofthis study indicate that financial literacy plays a role for students in managingtheir finances. The role show in several stages. These stages are the stagesof determining the source of funds, the stage of use of funds, the stage of riskmanagement, and the future planning stage. Another finding in this studywas that the existence of technology and education became the supportingstudents in implementing financial literacy.

Portraying a web-driven lecturer: lesson learned from an Indonesian accounting class

The rapid development of ICT-based instruction in the accounting class has shake higher accounting education in several countries. This paper aimed at describing a journey of an accounting lecturer in employing personal website as media of instruction for teaching accounting. A female accounting lecturer was recruited to participate in the study. The findings suggest that using a website-driven class had empowered the female accounting lecturer. It also revealed that a web-driven class facilitated her to build her teaching motivation. In addition, practical implication is also discussed.

Use of Self-Assessment of Video Recording to Raise Students' Awareness of Development of Their Oral Presentation Skills

This paper aims to examine if using video recordings help students raise their awareness of the development of their oral presentation skills by reviewing video recordings of their presentations. For this study, all students who took a Financial Accounting class in the academic year 2018–2019 at Lincoln University (LU) were video-recorded when presenting. Participants were asked to review their video recordings, assess their performance, and record their reflections by using a Self-Assessment Questionnaire (SAQ). The results indicated that the students’ attitude toward recording the presentations was highly positive. The predominant response was that this new learning activity increased students’ awareness of the importance of presentation skills without provoking their anxiety. Participants were able to observe that certain delivery skills such as good preparation, self-confidence, eye contact, and voice quality needed improvement. For managerial implications, LU, through its Writing and Speaking Center (WSC), offered thirty-minute sessions with a presentation coach to improve students’ communication skills and prepare them to give a more polished presentation in class. In comparing the practice presentation at the WSC with the final in-class presentation, students were observed to be more confident, better prepared, and less nervous during the final presentation. However, we observed that the practice presentation did not carry the same weight as the final presentation as the practice presentation was neither graded nor delivered in front of an instructor or a wider audience.

Activity‐Based Costing in a Challenging Business Environment: An Instructional Case

ABSTRACTThis cross‐disciplinary case study uses the concept of the Production Sharing Agreement (PSA) in the upstream petroleum industry to demonstrate the application of activity‐based costing in a challenging international business environment. The case is designed and implemented to encourage students to critically address and solve legal, operational, and accounting challenges from a global perspective. This case is intended to be an appropriate hands‐on, experiential tool for undergraduate degree‐level managerial accounting classes. The learning objectives of this case include (i) to develop an understanding of the PSAs and identify their potential related challenges; (ii) to apply activity‐based costing using a multiple‐step approach in a unique, international, realistic, and challenging environment; and (iii) to identify the gaps between the current case activity‐based costing application and IFRS.

Yes, You Can Import, Analyze, and Create Dashboards and Storyboards in Tableau!

This case introduces students to visualizing accounting data in Tableau. In it, students import data, conduct basic data cleaning, answer client queries, and create visualizations, including dashboards and storyboards. From the case, students learn basic data cleaning and visualization skills. In its final phase, they also learn critical thinking skills from analyzing a business case and creating a dashboard and storyboard to support business decision making. They experience first-hand the exciting processes of understanding, performing, and communicating professional data analytics work. Undergraduate or graduate accounting students who have completed an introductory accounting class will benefit from the case. Evidence from applications suggests that the case is relevant, interesting, and useful for the goal of teaching introductory data visualization skill, using Tableau, to accounting students. The case is easy to implement, authentic, engaging, and a timely instructional resource for accounting instructors and students.

PENERAPAN REWARD UNTUK MENINGKATKAN PRESTASI BELAJAR SISWA

This study discusses the application of reward in the learning process in order to improve the learning achievement of students of accounting class X in SMK Negeri 1 Ciruas on economic and business subjects aiming to find out how the application of rewards in learning to improve learning achievement. Learning treatment in the form of reward giving is one type of approach in the process of teaching and learning activities that can provide stimulus to students to be more academically achievers in economics and business subjects. Academic achievement is the cognitive ability that begins with enthusiasm and the emergence of student enthusiasm in dealing with the process of teaching and learning activities.This research was conducted at SMK Negeri 1 Ciruas- Serang Banten. The research method used is Classroom Action Research with a qualitative approach. The sample of this study were all students of class X accounting SMK Negeri 1 Ciruas as many as 36 students.The results of this study indicate that there is an increase in learning achievement in economic and business subjects by using a learning approach with the application of rewards in class X Accounting students in SMK Negeri 1 Ciruas .This is evidenced by an increase in learning achievement in economics and business subjects by using a learning approach with the application of rewards in class X Accounting students in SMK Negeri 1 Ciruas. This is evidenced by an increase in the number of students who passed the Minimum completeness criteria by 28 people or 77.78%.