Accounting Course Research Articles

Does demographics moderate the learning in accounting and finance courses

Does demographics moderate the learning in accounting and finance courses

Connecting With Social Media: Using Instagram in Introductory Accounting to Enhance Student Engagement and Performance

This paper discusses ways to engage students in accounting outside of the classroom on a resource they’re already using, Instagram. Instagram can be used for a variety of activities, including practice questions to keep them thinking about accounting outside of class and interviews with professionals to share experiences with students that they wouldn’t otherwise be able to have in a classroom. By interviewing professionals and sharing their perspectives and experiences, insight and value are added to the course. After a semester of using Instagram in the introductory accounting course, survey data from students in the course stated they found it unique, engaging, and a fun way to interact with accounting and engage in the course material. Nearly 92 percent of the respondents involved in the Instagram activity agreed that it should continue to be used in the course.

Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga

We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.

Institutional variables explaining the performance of accounting and administration students

The aim of this study was to analyze the association between institutional variables and the performance of Accounting and Administration students. The microdata of Enade 2018 were used, obtaining 152,491 valid observations. Performance was measured in three ways: final performance, performance in the general training test and performance in the specific component test. In addition, the following institutional variables were considered: academic organization, region, modality and shift. The data were examined using zero adjusted Box Cox Cole Green (BCCG) regression models. The results indicated the institutional variables were relevant to explain the performance. Specifically, it was staked students enrolled in federal centers of technological education had superior performance than the other forms of academic organization. Another relevant point was the students in the North region performed worse than other regions in general. However, they outdid the students from Central-East region in the issues of general training. Regarding the teaching modality, it was found that students of face-to-face teaching presented higher performance than the distance learning students (DL). And the full-time students had better performances overall. As implications, it is pointed out that institutions offering Accounting and Administration courses in the Northern region may want to improve the quality of education, as well as those of the Centre-Western shall want to do so in relation to general training education. Similarly, the teaching on the DL modality can be improved and the offer of full-time courses can be thought of and potentially implemented.

Managing and Disclosing Environmental Risks: A Tale of Two Utilities

ABSTRACTThis case introduces students to the topic of contingent liabilities by examining the actual management decisions of two energy companies facing increased regulatory scrutiny over the environmental risks associated with coal ash. The case learning objectives include (1) researching and summarizing the guidance governing the recognition and disclosure of contingent liabilities; (2) critically assessing a company's decisions regarding the recognition and disclosure of environmental liabilities; (3) accounting for asset retirement obligations; and (4) articulating the ethical implications of a company's management and disclosure of environmental risks from the perspectives of various stakeholders. The case is designed for use in an intermediate accounting course at the undergraduate level. Students reported improvement in their knowledge and comprehension of contingent liabilities and their appreciation for the ethical implications of accounting decisions. Students also noted that they enjoyed discussing these issues in the context of real companies facing complex environmental challenges.

The teaching hand in remote accounting education: bringing mirror neurons into the debate

ABSTRACT This study sheds light on the challenges of communicating knowledge in remote accounting education that has traditionally been demonstrated on a blackboard or whiteboard. In a synchronous online education setting, the study investigated whether students’ learning experience is facilitated by observing the instructor’s hand while examples are demonstrated. Students of two courses in fundamental accounting observed four demonstrations where the conditions instructor’s hand visible/not visible were alternated using a document camera (hand visible) and a writing pad (hand not visible). The study also explored the reasons for students’ preferences for demonstrations with or without visible hands. In terms of theory, the study contributes to previous research on cognitive load theory and social agency theory. Providing helpful directions for instructional design, the findings indicate that observing the instructor’s hand facilitates students’ learning experience to a considerably higher degree than not observing the instructor’s hand. Preferences for demonstrations with visible hands primarily relate to embodied cognition effects that are generated when observing and imitating human movement due to the mirror neuron system. Other explanations relate to social cue advantages – observing the instructor’s hand induces a feeling of connectedness, which in turn enhances cognitive engagement.

Development of E-ATCM (Accounting Trading Company Module) as an Interactive Digital Learning Media During the Covid-19 Pandemic

This study aims to analyze the feasibility of implementing E-ATCM (Accounting Trading Company Module) in the Basic Financial Accounting Course for Economic Education during the Covid-19 Pandemic. The research method uses Research and Development, which is limited to research procedures to product feasibility tests. The instrument used in the E-ATCM feasibility test is in the form of a questionnaire, which consists of media validation tests by experts, and field tests by students. The data analysis technique was carried out with qualitative descriptive data analysis to determine improvement decisions in the development of E-ATCM. From this research, it shows that the E-ATCM media is suitable for use as a learning media for Basic Financial Accounting during the Covid-19 Pandemic. The value of the feasibility of learning media based on material experts is 94.64%, media experts 93%, linguists 90.65%, and practical experts 94.85%. The percentage of material, media, language, and practical experts is in very decent criteria. The next stage is a limited trial with a value of 85.94% on a very feasible criterion and a broad trial with a value of 90.98% on a very feasible criterion. So it can be concluded that the E-ATCM media is suitable for learning in Basic Financial Accounting courses.

Does Utilizing the CANVAS Discussion Tool in Synchronous Setting Help Student’s Learning?

The study has a two-fold purpose. First, it documents an experience of post and reply-graded discussions in the synchronous online teaching environment of an upper-level undergraduate intermediate accounting course. Then, it examines some skills-set of the students attended to the course. The CANVAS Discussion Tool of the course management system is utilized for the experience that is planned to support the efficiency of teaching and learning in the college level accounting education. Three different short cases are provided in different periods of time then students first posted their responses without accessing others’ posts, later they make comments on two peers’ posts, and finally they provide their feedback about the processes of the study they are involved. Students’ posts and feedback are statistically analyzed thru qualitative and quantitative research methods. The results are interesting, and they encourage to continue utilizing the CANVAS Discussion Tool for increasing the learning efficiency. The paper could argue that the experience would even be a component of face-to-face teaching environment of accounting education.

The synergetic effect of initial accounting courses, students performance and professional guidance on accounting career

Accounting career has received criticisms right from the University students, Accounting Professional Bodies and the Business World at large. Organizations both public and private sectors have all pointed figures at the poor quality of accounting graduates which Universities are producing. The main objective of this study was to assess the synergetic effect of Initial Accounting Courses, Students Performance and Professional Guidance on Accounting Career. The rationale was that students who performed well in the Initial Accounting courses were expected to excel in the other advanced accounting courses, given the chronological nature of accounting courses. Students were also expected to transfer the same knowledge to the accounting practice in the business world. This would be possible due to students’ relatively higher understanding and appreciation of accounting. It was also expected that Professional Guidance specific to the Accounting Career gave students adequate insights into the discipline that heightened the probability of their choosing Accounting Career. A conceptual framework was used to explain the key factors studied that indicated the interactive relationships amongst them. Four Theories were used including; Wearing Two Hats Theory, Social Learning Theory, Theory of Consumer Behaviour and Theory of Reasoned Action. The population of the study were the Bachelors of Commerce students from 29 Kenyan Universities. The sample comprised of the selected Bachelors of Commerce students from the selected twelve Kenyan Universities. The study adopted a cross sectional research design with a mixture of purposive and stratified random sampling techniques. A pilot study was conducted to test the validity and reliability of the study instruments. A researcher designed questionnaire was used to collect data from sampled students. Logistic regression model was used to test the null hypothesis which was rejected at 5% level of significance. The findings revealed a positive significant synergetic effect of The First Course in Accounting, Students Performance and Professional Guidance on Accounting Career. The study concluded that the synergetic effect of the three variables were greater than the sum of the individual variables. The study’s contribution to knowledge is that the survival of Accounting Career should be pegged on the synergetic effect of the First Course in Accounting, Students Performance and Professional Guidance. Unless this is adopted, Accounting Career’s survival will still be at a risk and therefore remain unresolved.

The effectiveness of online teaching and learning tools

This study investigates how students in a distance-learning upperlevel accounting course perceive the effectiveness of different online teaching and learning (OTL) tools that are commonly used in business courses taught online. This topic is of critical importance, especially as the COVID-19 pandemic has pushed more courses to be OTL. A midsemester anonymous survey in an Accounting course at a public US university was conducted to measure students’ perceptions about different OTL course tools. Students were asked to provide their general assessment about how effective these tools were and how they believe these tools helped them learn. Analyses and discussions of the effectiveness of different tools and their link to earlier literature and how instructors can utilise the results of the OTL survey are presented.

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.

Partnering Accounting and Excel

We incorporated the Microsoft Office Specialist (MOS) Excel 2016 Certification Exam into our introductory managerial accounting class at Cleveland State University. The purpose was to increase student engagement, to show how Excel is used in day-to-day business applications, to stress the importance of technology skills in real life business environments, and to improve the relevance of this introductory accounting course for all business majors. This paper describes our experimental study which utilized the Certiport examination process, materials developed and provided to students to assist them to prepare for and be successful on the exam, and the results and feedback that we received from our students. Our analysis allowed us to evaluate our initial course work requirements and plan for an improved syllabus for the Fall of 2021. Even though we were hindered by COVID-19 restrictions, we were able to gather valuable data to share with our University.

Materials for Teaching Lean Accounting

Lean production and lean management practices are becoming more widespread, and conventional accounting methods may be incompatible with lean management. Lean accounting methods and performance measures have been developed that support lean management, but these methods receive very little coverage in cost and managerial accounting courses. One reason for the lack of lean accounting coverage is a lack of availability of classroom materials for teaching lean accounting. The Lean Accounting Content Depository hosted by the American Accounting Association has been created to address the lack of lean accounting teaching materials. The material available from the Lean Accounting Content Repository is described. Suggestions for incrementally increasing coverage of lean accounting in cost and managerial courses are presented, and a semester long course devoted entirely to lean accounting is outlined. Selected lean accounting materials suitable for classroom use available from other sources are described.

And Then There Was COVID-19: Do the Benefits of Cooperative Learning Disappear When Switching to Online Education?

In the spring of 2020, the COVID-19 pandemic induced a rapid shift to online education. University instructors promptly reinvented their teaching methods and developed digital lessons. Cooperative learning has been demonstrated to surpass lecture-based learning (LBL) regarding students’ learning processes; therefore, the question arises as to whether the perks of cooperative learning still hold when switching to online education. This study examines whether the benefits of team-based learning (TBL) regarding good teaching (i.e., perceived teaching quality), satisfaction, and performance persist when switching from face-to-face to online education. A quasi-experiment in an undergraduate advanced accounting course compared a non-COVID-19-affected semester to a COVID-19-affected semester. In both semesters, students could choose between a TBL and a LBL path for tutorial sessions. Quantitative survey data (N = 455) indicate TBL outperforms LBL, even when switching to online tools. Good teaching was perceived as even better in the COVID-19-affected semester, and even more so by students in the team-based setting, compared to the lecture-based setting. Students’ course satisfaction and performance were unaffected by the switch to online education. This paper shows that TBL still benefits students, even in a blended environment.

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Implementation of the learning civic community model in financial accounting learning process continuation: Economic education college student

This study aims to determine whether the Civic Community Learning model that uses the Citizenship Economics approach, which can improve the acquisition of learning outcomes and student learning activities in the Advanced Financial Accounting course, is right on the topic of accounting for branch companies in Economic Education Studies Program. The approach used in this research is qualitative. The method used is action research. Researchers are the key instrument. Data collection techniques are carried out through learning outcomes tests and rubrics for assessing student activities, data analysis is inductive, and qualitative research results emphasize meaning rather than generalization first. Establish performance indicators for the success of each given action. The data sources in this study were students in the third semester of the 2020/2021 academic year majoring in social studies education, economic education study program. This study involved 33-semester 3rd students of the economics study program for the 2020/2021 academic year. This study shows that the acquisition of student learning outcomes and student learning activities taught with the Learning Community learning model in the subject matter of Advanced Financial Accounting, Corporate Accounting Branch has increased.

Effect of Knowledge Retention From the First Principles Course on Performance in the Second Principles Course

We explore the impact retention of specific concepts from the first course in accounting principles has on student performance in the subsequent course. There has been worthwhile research on the effect of general factors such as prior performance and knowledge. We extend this work by considering how gaps in students’ understanding alter their success in a subsequent course. In these analyses we find a student’s inability to demonstrate understanding of key concepts from the financial accounting course are significantly related to important learning objectives in the second course. These findings suggest potential areas to re-enforce early in the managerial course.

Motivational appetites, cultural orientations and accounting students' learning

AbstractWe examine the effect of cognitive and cultural factors on student learning in undergraduate accounting courses. Using survey data relating to mainstream course activities and assessment tasks, we find that the ‘motivational appetite’ concepts of liking and wanting, along with ‘cultural orientation’ of vertical‐collectivism and horizontal‐individualism exhibit a significant joint effect on student learning. Motivational appetite has a statistically significant main effect while cultural orientation exhibits only a joint effect. This result suggests that while cognitive processes transcend cultural influence, the latter affects students' learning through their interaction with cognitive factors. Implications for accounting course design are discussed.

EFFECT OF HURDLE RATE AND CONFIDENCE ON COMMITMENT ESCALATION

Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future

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.