Accounting Course Research Articles

October 2022 Placement Ads

October 2022 Placement Ads

Perceptions and Attitudes Of The Academicians, Who Lecture Post-Graduate Accounting Courses, Against The Plagiarism Of The Students

Etik ihlallerden biri olan ve özellikle öğrenciler arasında sıklıkla rastlanılan bir durum olan intihal kavramı Türk Dil Kurumunun Genel Türkçe Sözlüğü’nde; “başkalarının yazılarından bölümler, dizeler alıp kendisininmiş gibi gösterme veya başkalarının konularını benimseyip değişik bir biçimde anlatma” olarak tanımlanmıştır. İntihale sebebiyet veren pek çok durum bulunmaktadır. İntihalin farklı türleri ve bir kişinin intihal yapabileceği farklı yollar vardır. Literatürde genellikle öğrenci intihaline yönelik araştırmalar öğrenci algılarına dayalı olarak gerçekleştirilmiştir. Öğretim üyelerinin intihal algılarını tespit etmeye yönelik çalışmalar ise sayıca daha azdır. Bu çalışmanın amacı; Türkiye’nin farklı üniversitelerinde muhasebe alanında lisansüstü eğitim veren öğretim üyelerinin öğrenci intihallerine yönelik algılarını ve tutumlarını incelemektir. Bu araştırma, muhasebe alanında lisansüstü eğitim veren öğretim üyelerinin öğrenci intihaline yönelik algılarının ve tutumlarının incelenmesi, bu intihal sorunuyla mücadelede ele alınması gereken bazı noktalara dikkat çekecek olması ve öğrenci intihalini önlemeye yönelik olası çözüm önerilerini sunmayı hedeflemesi açısından önem arz etmektedir. Araştırmada veri toplama aracı olarak anket yöntemi kullanılmıştır. Araştırmada ulaşılan veriler SPSS paket programı ile analiz edilmiştir ve elde edilen sonuçlar yorumlanmıştır.

THE FACTORS AFFECTING THE FINANCIAL ACCOUNTING COURSE LEARNING OUTCOMES AND ACADEMIC SUCCESS OF FOREIGN STUDENTS

The admission of foreign students to universities in Turkey is increasing rapidly every year. As a result of the increase in the number of students going to many countries for educational purposes in the world, international education plannings has become important in higher education programs. The problems faced by foreign students, whose numbers increase exponentially every year, in the universities and cities where they study during their stay in Turkey also increase. Students may experience difficulties in passing the courses in the programs they are studying. The main reason for this problem is primarily due to their lack of Turkish proficiency, but they may have difficulties in understanding the concepts and jargons in the course. The aim of the study is to evaluate the academic achievement levels of the foreign students who have taken the Financial Accounting course at least once in the Faculty of Economics and Administrative Sciences of Bilecik Şeyh Edebali University. The data collected through a face-to-face questionnaire applied to the students were evaluated with the IBM SPSS 26 statistics program in terms of the students' nationality, the department they studied, the course letter grades and the duration of the exam. It has been determined that there is no statistical difference in the academic achievement levels of the Financial Accounting course in terms of the department they study and the time they study for the exam. However, it has been determined that there is a partial statistical difference between the students in terms of nationality and course letter grades. Keywords: Accountig Education, Foreign Students, Financial Accounting.

Using in-class group assignments to improve low-achieving students’ performance in an introductory accounting course

ABSTRACT In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups are used to supplement traditional lectures in Introductory Managerial Accounting. In two groups of students attending this course, four experimental IGAs are given to one group (treatment group) but not the other (control group) to assess the pedagogy’s effectiveness, especially for low-achieving students at greater risk of failure. Results on student performance for exam questions related to topics of these IGAs are consistent with improved performance among low-achieving students. Additional evidence suggests that students view IGAs favorably and use them to study for exams. IGAs could be a solution for improving performance among low-achieving, less motivated students who enroll in introductory accounting across countries.

A Case of Ideological and Political Teaching in A Bank Accounting Course

This paper takes the knowledge points related to "corporate deposit business" in the bank accounting course as the starting point, makes good use of the main channel function of classroom teaching, and explores the ideological and political points contained in the knowledge elements in bank accounting. Organically combine the professional knowledge of commercial bank deposit business with ideological and political education. Use detailed cases to show the whole process of ideological and political education of the course, effectively highlighting the education function of the course. It is expected to play a certain reference role in the ideological and political construction of other finance and economics courses.

Poirot, Pacioli, and Pedagogy: Using Accounting History to Build an Introductory Forensic Accounting Course

ABSTRACTPraeterita praecipiunt. “The past teaches.” Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this article suggests an approach by which students can be introduced to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony, by providing a list of historical cases and resources in various media for the forensic accounting course instructor's use.

The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course

ABSTRACT This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-efficacy enhances accounting students’ communication ability? Previous research has identified the business community requiring accountants to display high levels of communication ability. However, despite many deliberate pedagogical interventions over the years, communication skills are lacking in graduating accounting students. This paper describes a new approach of deliberate self-efficacy interventions in one UK university’s undergraduate accounting curriculum to improve accounting students’ communication ability. In addition, a self-efficacy framework of Stone and Bailey [(2007). Team conflict self-efficacy and outcome expectancy of business students. Journal of Education for Business, 82(5), 258–266. https://doi.org/10.3200/JOEB.82.5.258-266.] is developed to model communication self-efficacy, outcome expectancy and behavioral intentions of the students. The data consists of the results of 131 first-year accounting students, and this paper contributes by helping to pinpoint two self-efficacy techniques to improving students’ communication skills: ‘personal mastery’ and ‘mentor support’.

Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university

PurposeBy drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.Design/methodology/approachAdopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.FindingsResponses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.Practical implicationsThis study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.Originality/valueThe findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

Applying Peer Tutor Learning and Interactive Case Methods in Online Learning: Its Effect on Student Activities and Learning Outcomes

<p style="text-align:justify">The purpose of this study was to increase student activity and learning outcomes by applying peer tutor learning methods combined with interactive case methods in online learning mode through Electronic Learning Aid (ELENA) and Zoom meeting. This study was carried out with a classroom action research (CAR) design in three cycles of implementation. This study was carried out in the even semester of 2020/2021 in the Cost Accounting course. Data collection methods used are documentation, observation, and tests. Student learning activities in online learning through ELENA and Zoom meetings have been recorded to show changes and improvements in the quality of student learning activities. The data analysis method used is quantitative descriptive analysis. The application of the peer tutor learning with the interactive case methods has been going well through the Zoom meeting and ELENA and is able to have an impact on student activities and learning outcomes in the Cost Accounting course. The increase in student learning activities can be seen in the increased ability of students to ask questions, provide responses or answers, and express opinions or ideas during lectures. Student learning outcomes also experienced a significant increase, which was 7.5%. Students who act as tutors can carry out their duties well.</p>

A Matter of Perspective in the First Accounting Courses

This study is the first to examine how point of view impacts students’ perceptions and performance in the first accounting courses. Students were given two quizzes which contained the same questions and content except one version’s questions were phrased from the first-person perspective and the other version’s questions were phrased from the third person perspective, like popular textbooks. Analyses of matched pairs showed scores on the first-person quizzes were significantly better than scores on the third person quizzes. Results will be of interest to educators striving to enhance relevance, affect authentic interest, and improve learning outcomes in these important classes.

Research on the Practice of "Helping Learning" in Higher Vocational Accounting Course under the Background of Digital Economy

The development of digital economy puts forward higher reform requirements for the selection of content and teaching methods of higher vocational accounting courses. On the basis of the integration of industry and education, Supported by digital technology, With the party building into the curriculum ideological and political mobilization learning, the use of emerging technology to stimulate learning, real project leadership learning, "three students and three teachers" student team to help learning, pioneer pilot evaluation system supervision learning as the main measures of the "five studies in one" help learning practice, Help with the learning of the curriculum system, Promoted teaching from "teaching" centered to "learning" centered, Teaching mode ranges from "teaching mode" to "learning mode", To further improve the teaching quality of higher vocational accounting courses, Improve the adaptability of higher vocational accounting personnel training; at the same time, We also see that the "infrastructure" needs to be further accelerated.

The Effectiveness of Blended Learning Assisted by Collaboration of Edmodo Probing-Prompting in Improving Learning Outcomes and Critical Thinking Ability of Students at Universitas Madura

Technological developments have a positive impact on education. Students are required to have knowledge and skills as a result of learning. However, the results of teaching and learning conducted at the University of Madura have not achieved the expected learning objectives. The purpose of the study was to determine the effectiveness of blended learning assisted by probing-prompting Edmodo collaboration in improving learning outcomes and critical thinking skills. This research is quasi-experimental with a 2x2 factorial design. Determination of the sample using random sampling from 4 odd-even classes with a total of 65 students majoring in Accounting at the University of Madura. Data collection techniques used pretest-posttest with the help of the IBM Statistics-24 application. The normality test used one-sample Kolmogorov-Smirnov and the homogeneity test used Levene with a significance of 5%. Hypothesis testing with two-way analysis of variance based on a 2x2 factorial design. The research data showed an increase in learning outcomes and critical thinking skills in the BLPP class from pretest to post-test was 0.39 and 0.80 with a total of 1.19 percent. While the PPF2F class increased from pretest to post-test by 0.42 and 0.63 with a total of 1.05 percent. Based on the results of the research data analysis, it was concluded that the blended learning model assisted by the probing-prompting collaboration Edmodo was effective in improving student learning outcomes and critical thinking skills in introductory accounting courses. The increase obtained in addition to internal factors is also due to the advantages that exist in the BLPP. Therefore, the selection of models and approaches used is one of the determinants of achieving learning objectives. So, the BLPP model is a learning model that can influence improving learning outcomes and critical thinking skills.

PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT MAHASISWA AKUNTANSI SYARIAH BEKARIR DILEMBAGA KEUANGAN SYARIAH

The purpose of this study was to determine the effect of religiosity and knowledge of Islamic accounting on a career in Islamic financial institutions. The research used quantitative methods, namely the method of multiple linier regression analysis with a sample of 78 respondent, by using purposive sampling. As for the provisions, students from the Islamic accounting study program who have passed the Islamic accounting course and have passed the Islamic financial institutions course.
 The results of this study are that religiosity has no significant effect on the interest of Islamic accounting students to have a career in Islamic financial institutions, while Islamic accounting knowledge has a significant effect on students desires for a career in Islamic financial institutions.
 Keywords: Religiosity, sharia Accounting Knowledge, career interest of Islamic accounting students in a career in Islamic financial institutions.

Remote teaching in times of social distancing: a study in the accounting and actuarial sciences courses

Purpose: Considering the imposed social isolation measures to contain the spread of the Sars-Cov-2 virus, the cause of COVID-19 pandemic, the in-person classes started to be held remotely. Those measures had an impact on education, mainly because they had to be adopted quickly, with no time for preparation. In our current study, we investigate how remote teaching has been occurring in the undergraduate courses of Accounting and Actuarial Sciences at a Public Higher Education Institution (PHEI), in times of social distancing.
 Methodology: An e-survey was carried out with teachers and students, in order to obtain information on the subject. The collected data were processed using statistical techniques to generate the results.
 Results: It came across that the studied PHEI did not have resources such as a Flipped classroom, Digital Whiteboard or any other technological tools to support remote classes, since the remote teaching modality became a need during the COVID-19 pandemic. The PHEI launched, via public notices, programs for digital inclusion in order to acquire mobile data and equipment, such as computers/smartphones/tablets for students; however, only few of the students could have access to those resources.
 Contributions of the Study: Our research results contribute to the state-of-the-art regarding undergraduate courses, by investigating their evolution towards remote learning. Such contributions provide information and knowledge on this subject to the national scientific literature, and give support and guidance to other courses offered by public and/or private higher education institutions.

DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018

Data analytics offers unprecedented new tools to find barriers to retention, progression, and graduation (RPG) (Wright, McKay, Hershock, Miller & Tritz, 2014), a key metric for college success. Stakeholders logically identify high DFW rate courses and attempt to reduce non-progression in gateway courses. This study investigates whether DFW rates in a gateway accounting course correlates with weaker graduation rates. In a study of 3667 business majors, those not passing the first upper-level accounting course for the major (“D” and “F” are not passing at study school), Intermediate Accounting I, were compared to the rest of the business majors over a 36-semester period, controlling for cumulative GPA, hours enrolled, and age. The graduation rates for students with a DFW in Intermediate Accounting I were comparable to all other business majors, although graduation took on average one added semester, with the delay concentrated in older students.

A Conceptual Framework For The Factors Influencing The Accounting Students Career Choice As Public Accountants

Purpose: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual framework. Methodology: The study follows a qualitative mythological approach by reviewing the relevant literature pertaining to factors such as financial rewards, prestige in the society, work environment, continuous education opportunities, professional independence opportunities, family and closest friends, GPA or grade of the students, labour market considerations, students’ future educational plan, self-motivation, cultural, and social media along with the relevant applicable theories. Findings: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. The analysis also provides implications of these studies’ findings and directions for future research by incorporating new variables in future studies. Originality/Value: This literature review is meant to raise more awareness on the critical factors influencing the accounting students’ career choice to be public accountants. The suggested conceptual framework will help the researchers to provide new evidence on the critical factors. College and university Professors should be able to execute activities that back and help the students to have a positive attitude about public accountancy courses. Universities can produce policies and procedures focusing on students’ extrinsic motivation, career exposure, social values, etc. which can help in motivating them to choose a public accountancy career. Building a strong network with professional bodies such as ACCA, CIMA, and Institute of Chartered Accountancy by developing a synergistic relationship with the real business world.

A RESEARCH ON STUDENT PERCEPTIONS ON ACCOUNTING COURSES BY DISTANCE EDUCATION METHOD DURING THE PANDEMIC PERIOD

Bu çalışma, Covid-19 pandemi döneminde, acil yapılandırılmış dönem sonrasında muhasebe dersi alan öğrencilerin, uzaktan muhasebe öğretimine yönelik algılarını, tercihlerini ve beklentilerini tespit etmeyi amaçlamaktadır. Bu amaç doğrultusunda, Erzincan Binali Yıldırım Üniversitesi, İktisadi ve İdari Bilimler Fakültesi öğrencileri üzerinde bir anket uygulaması yapılmıştır. Çalışma sonucunda, 5’li Likert tipi ölçek kullanılarak tespit edilen öğrenci algılarının orta düzeyde fakat olumsuza yakın olduğu; yüz yüze öğretim yöntemiyle muhasebe dersi almış olan öğrencilerin uzaktan öğretime yönelik algılarının yüz yüze yönteme hiç katılmamış öğrencilere göre daha olumsuz olduğu; sadece uzaktan öğretim yöntemiyle ders almış öğrencilerin dahi çoğunlukla yüz yüze öğretim yöntemini tercih ettikleri tespit edilmiştir.

The Effects of Online Learning and Task Complexity on Students’ Procrastination and Academic Performance

Online learning has been gaining the attention of students and instructors in recent years, a phenomenon that has only increased now that most courses are being delivered online due to the ongoing COVID-19 pandemic. However, challenges remain for students to properly manage their time and achieve satisfactory grades in the online learning environment. In this study, we investigate how the online learning environment and varying levels of task complexity affect students’ procrastination and academic performance. We collected 157 college students’ online activity data. The results show that the students procrastinated more in the online learning environment than in the face-to-face setting; they likewise procrastinated more when completing high-complexity tasks than low-complexity tasks. A significant interaction effect shows that the students reacted differently to deadlines for high- and low-complexity tasks in the online learning environment than they did to deadlines in the face-to-face setting. Our findings highlight the importance of taking into account course assignment complexity when designing face-to-face and online classes.

The Development and Assessment of a Flipped Classroom Instructional Plan and Its Effect on Students’ Motivation and Engagement

This study intended to build a flipped classroom instructional plan for four Management Accounting subjects in matriculation institutions and test its effect on students’ motivation and engagement. The instructional plan’s content and learning activities were based on the Malaysian Ministry of Education’s Matriculation Curriculum Specifications and the First Principle of Instruction. In the first phase, three experts verified the instructional plan draught. The Percentage Calculation Method indicated overall content validity was 93.3%. Based on comments and ideas from experts, several changes and improvements were made to build the most acceptable and appropriate instructional plan for matriculation college. In the second phase, a quasi-experiment was conducted with 80 accounting students enrolled in the Management Accounting course. Students were divided into experimental and control groups. The experimental group was taught using a flipped classroom technique, whereas the control group was taught using a traditional method. According to the t-test result, flipped classroom students demonstrated a significantly higher motivation and engagement than traditional group students. The findings suggest a flipped classroom instructional plan may increase student motivation and engagement.

Revenue Recognition and Sales Return Issues at Medicis Corporation

ABSTRACTSales returns are often considered a simple financial accounting topic, but in this case, accounting for sales returns led to a significant lawsuit and the largest fine ever imposed against a CPA firm by the PCAOB at the time. This case study is designed to aid instructors in teaching accounting for sales with right of return under ASC 606 and is suited for an intermediate financial accounting course or a graduate course in accounting research. Students are required to exercise higher-order skills, such as professional research and analysis, as they research and understand the following: (1) the FASB's prior revenue recognition guidance when a right of return exists (ASC 605) and the FASB's new revenue recognition guidance ASC 606; (2) the financial statement impact of alternative methods of accounting for sales returns; and (3) how to account for unique return policies, such as a return for expiration.