Accounting Course Research Articles

The Students’ Intrinsic Motivation for Learning Non-Financial Information Matters from Their Self-Identification as Global Citizens

Recent developments related to non-financial information (NFI) reporting encourage the adoption of a long-term vision approach to sustainable development, which is also behind the definition of global citizens. In turn, the self-determination theory (SDT) describes which elements explain the students’ motivation. Using NFI as the subject and the SDT as the theoretical framework, this paper aims to identify the elements that can explain accounting students’ intrinsic motivation to learn topics related to NFI. Those elements include the different aspects that integrate the concept of a global citizen as well as sociodemographic variables. Data were gathered from a questionnaire to accounting students in Portugal. Through factorial analysis and linear regression, the findings indicate that all the elements underlying the concept of a global citizen, except empathy, are relevant in explaining students’ intrinsic motivation. Conversely, sociodemographic variables were not relevant for this purpose, which may indicate a more integrated perspective of the learning usefulness of topics related to NFI by self-identified students as global citizens. This paper provides insights into how students of an accounting course are intrinsically motivated to acquire skills in NFI reporting, which is particularly relevant to higher education institutions (HEIs), professors, students, and organizations related to accountancy education.

Who Is Interested in Forensic Accounting?

In this research study, I seek to better understand the profile of a student who will find forensic accounting interesting. Demand for forensic accountants is growing and will only continue to increase over the next decade and the supply of properly prepared students for the career is low. This is largely due to few universities offering even a single course focused on forensic accounting. Perhaps, the lack of forensic accounting courses and concentrations within accounting curriculum is because there is not enough information and understanding surrounding the students this career will attract. In this study, I surveyed college aged students to uncover what personal interests, backgrounds, and educational experiences correlate with an interest in forensic accounting. Ultimately, what was revealed is that forensic accounting is incredibly interesting to students regardless of major or interest in accounting in general. Students desire more coursework in this field and the results provide exciting and positive news for the future of forensic accounting.

PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Pada Mahasiswa Fakultas Ekonomi Universitas Nasional PASIM)

The purpose of this study was to examine the effect of emotional intelligence and learning interest on the level of understanding of accounting. This study uses primary data which includes questions in the form of a questionnaire that is measured using a Likert scale. The research sample is 133 students who had completed introductory accounting courses. The results showed that emotional intelligence had an effect of 64,4% on students understanding of accounting and learning interest had an effect of 72,2% on students understanding of accounting, simultaneously emotional intelligence and student learning interest had a positive and significant impact on the level of accounting of faculty students economics study program of management and accounting at Pasim National University. 
 

FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES

Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant examines financial information to detect and investigate financial fraud. ICAI has incorporated a Certified Course on Forensic Accounting and Fraud Detection for practicing CAs. 40% of the top American accounting firms are expanding their offerings to include fraud and forensics. Many accountants in India lack the expertise and knowledge required to conduct forensic accounting or fraud detection effectively. This course is crucial in India because it ensures that accountants can provide reliable testimony in court and during criminal investigations. Through this course, accountants in India can learn how to apply their accounting, auditing, and investigation skills to spot financial irregularities and gain a thorough understanding of the idea of forensic accounting. CFAPs are qualified individuals with the knowledge to look into cases of fraud, money laundering, and other financial crimes. The primary goal of CFAPs is to close the communication gap between financial data and legal proceedings. They do this by utilizing the most recent tools and technologies. A forensic accounting course may be included as a separate subject in the university curriculum.

Pengembangan Model Pembelajaran Project Based Learning (PjBL) dalam Akuntansi Keuangan

The development of the Project Based Learning (PjBL) learning model in financial accounting courses aims to increase student HOTs in analyzing elements of financial statements. The model used is ADDIE, in the MSME Accounting management course. The model is applied for one semester. The effectiveness test results show that it is very effective, and the practicality results also show a very practical score so that the PjBL development model in financial accounting can be used without revision.

Digitizing International Financial Reports with iXBRL and the IFRS Taxonomy: The Case of the European Union, U.S., and SAP SE

ABSTRACT This case enables students to investigate recent financial reporting mandates requiring EU and SEC IFRS filers to digitize financial reports using IFRS-based taxonomies and iXBRL. EU filers are mandated by the ESMA to file IFRS-iXBRL financial reports, complying with the ESEF. SEC IFRS filers follow similar specifications. ESMA and the SEC recently transitioned to XBRL’s enhanced format, iXBRL, combining human and machine-readable language into a single document. Student learning objectives include analyzing these developments and evaluating German multinational corporation SAP SE’s motivation for IFRS–XBRL implementations. SAP, since 2005, files IFRS financials and, since 2009, creates IFRS–XBRL reports. Students apply Corefiling’s Yeti Taxonomy Viewer, the SEC’s EDGAR iXBRL Viewer, and TagniFi’s Console to iXBRL mapping/analysis exercises. The case is for accounting information systems and international accounting courses. It is especially useful for introductory classes on digitized financial reporting with students who have no prior XBRL knowledge.

Using Backward Design to Incorporate Technology into a Non-AIS Course

ABSTRACT The purpose of this paper is to present a prototype using the Backward Design methodology to enhance a non-Accounting Information Systems (AIS) course with accounting and technology learning objectives. The backward design framework also provides an effective means of documenting that technology-learning strategies are being deployed in the curriculum, an important benefit for accreditation purposes. By illustrating backward design in cost accounting, this paper provides a blueprint that can be adapted and applied to other non-AIS courses, a helpful tool for curriculum redesign—especially for those who hesitate to add technology topics to their accounting courses.

Perbandingan Teori dan Praktek Sistem Pembelian dan Persediaan Perpetual pada PT. XYZ

This study aims to provide an understanding to the reader regarding the procedures and accounting records of purchases of goods that occur at PT. XYZ. The analytical method used is descriptive qualitative and quantitative descriptive methods. Data collection methods include interviews with subjects who work at PT. XYZ and document studies to obtain information about the procedures and accounting records of purchases at PT. XYZ. The author sees a combination of learning theory between financial accounting courses and accounting information systems courses in academia in purchasing accounting procedures and records at PT. XYZ. In addition, the authors found a difference between the theory and the practice. The results of this study show that the GAP between learning accounting for purchases in academia and applied is true, but the GAP does not cause a problem because providing theoretical knowledge in academia can make it easier for students to understand purchasing accounting in the field.

Penerapan Metode Pembelajaran Observasi Lapangan (Outdoor Study) pada Mata Kuliah Akuntansi Syariah (Survey pada Mahasiswa Pendidikan Ekonomi STKIP PGRI Bandar Lampung)

This research was conducted with the aim of knowing, explaining and analyzing the application of the learning method of field observation (outdoor study) in Islamic Accounting courses aimed at Economics Education students at STKIP PGRI Bandar Lampung by directly observing the operational processes of Islamic banking and Islamic financial institutions in the city. Bandar Lampung. The research sample was all 4th semester Economics Education students who took the Islamic Accounting course with purposive sampling. The research data is in the form of quantitative and qualitative data. The results of the study show that students' understanding process skills have increased with the observation method that goes directly to the field observing the operational processes of Islamic financial institutions. Student learning activities have increased because with the observation method students feel they can add knowledge and direct experience in the field. And many students gave positive responses to the application of the observation method. Thus, the application of the observation method has a significant effect in improving the process of understanding students and student learning activities on the subject matter of Islamic Accounting.

Evaluation of Accounting Learning Models: Implementation of Context, Input, Process, and Product (CIPP) Evaluation on Problem-Based Learning Models

Accounting is one of the fields of science that needs more to learn from the theoretical side alone, but it will be easier to understand with real bookkeeping practice. Developing accounting teaching materials is one of the efforts to improve student competence. The learning model with problem base learning is used by lecturers of accounting courses at the University of Muhammadiyah Tangerang. This study aims to evaluate how accounting learning with the PBL model. This type of research is evaluation research that uses a qualitative descriptive methodology and a CIPP assessment model. The results showed that learning Accounting courses using PBL by updating teaching materials, making teaching materials easily accessible to students. The downside of problem-based learning (PBL) is that not all accounting materials can be applied to this model. PBL teaching can increase student engagement in classroom exercises

The Effect of Team-Based Active Learning and Embedded Tutors in the First Course in Accounting

We evaluate the impact of teams-based active learning mode on student performance in the first course in accounting as compared to a traditional instructor-led passive mode. We find positive results for active learning mode, indicating its impact on the long-term knowledge retention. We also test the effect of embedded (in-class) peer-to-peer tutors in the active learning mode. The averages of all three exams of sections with embedded tutors are all significantly higher than those with no embedded tutors. When controlled for the time spent with traditional outside tutors, the role of the embedded tutors remains significant in Exam 1 and 2.

Barking up the wrong tree: when you do not hire a business lawyer, reality bites

Research methodology This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles. Case overview/synopsis In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners? Complexity academic level This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients. Learning objectives Through evaluating and examining this case, students will be able to: • understand what an LLC is and explain how one is formed; • recognize the consequences of flawed LLC business entity formation; and • articulate the roles of accountants in the formation of an LLC.

The Impact of Different Instruction Modes Applied as A Result of Transition of Covid-19 Phases on Students’ Performance

The COVID-19 pandemic has caused an abrupt change in the way higher education institutions (HEIs) deliver their courses. Due to crisis circumstances, HEIs have been required to adopt emergency remote teaching (ERT) as the substitution for traditional face-to-face (F2F) classes. This study aims to investigate the impact of different instruction modes applied in teaching an accounting course as a result of transition of COVID-19 phases on students’ performance. The performance of four cohorts of students (N = 549) who enrolled in the Financial Accounting 4 (FAR270) course at Universiti Teknologi MARA, Pahang Branch, Malaysia, during the four semesters, including traditional F2F semester, two consecutive online semesters and blended learning semester. The results of this study reveal significant differences between students’ performance when all four cohorts of students are compared. The students who were first exposed to the ERT at the beginning of pandemic phase (second cohort) performed better in the asynchronous online instruction mode compared to other instruction modes applied during other phases of pandemic. Besides, the study reveals significant differences in students’ performance across different instruction modes for each group of students divided by the their prior CGPA and gender. In all CGPA and gender subgroups, students achieved better performance in asynchronous online mode compared to other instruction modes. The study also provides possible explanation for the results of the analysis.

Distance Learning of Financial Accounting: Mature Undergraduate Students’ Perceptions

This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor’s degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature students’ engagement—herein measured in terms of overall satisfaction—with online learning, particularly, of financial accounting. Thereby, this research addresses several research gaps. First, unlike most recent empirical research, it provides evidence from a post-pandemic period, in 2022. Second, responding to calls for further education research in different contexts, Portugal poses a highly relevant, unexplored research setting since it was only in 2019 that the Portuguese government approved a legal regime to frame distance education at Higher Education Institutions (HEIs). Third, this research focuses on the overlooked, and yet growing, population of adult mature students. The research evidence emerges from 32 valid responses to a structured electronic questionnaire circulated to students at the end of a financial accounting module (in July 2022). Satisfaction rates from students’ own perspectives were derived in terms of (i) overall satisfaction, (ii) learning outcomes, (iii) e-learning process, and (iv) pedagogical practices adopted. The assessment of satisfaction levels was determined through Likert-type items with responses ranging from a minimum score of 1 to the highest score of 5. Data gathered were subject to quantitative analysis: descriptive statistics, Pearson correlations, statistical tests, principal component analysis, and linear regression. High levels of satisfaction with distance education were uncovered. We found that pedagogical practices constitute the dimension that contributed the least (though, still importantly) to overall satisfaction as compared with learning outcomes and e-learning process. The results of this research offer the potential to contribute to the implementation of training offerings of online courses at other Portuguese HEIs as well as abroad.

Self Regulated Learning Mahasiswa pada Mata Kuliah Akuntansi Manajemen dan Biaya

This research is to see the description of Self regulated learning Students of the Faculty of Islamic Economics and Business UIN Sunan Gunung Djati Bandung in the Management and Cost Accounting courses. The research method used is descriptive qualitative. This study shows that self-regulated learning if it is divided into 3 indicators, namely planning, implementation, and evaluation is good. As many as 61.35% of students have Self regulated learning seen in the questionnaire responses to the choices strongly agree and agree. Meanwhile 38.65% of students have not implemented Self regulated learning in Management and Cost Accounting courses. A total of 67.45% of students do planning (forethought), 62.20% carry out implementation (performance/valitional control), and 48.77% of students evaluate learning in Management and Cost Accounting courses.

Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency

This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university. Results show that, in comparison to a group with only lecture intervention, students exhibited improved community engagement perception, sustainability awareness, and data analytics competency in both Tableau and Power BI, following the lecture plus experiential service learning intervention. Using Kolb’s four-stage experiential learning cycle as the underlying conceptual framework, further analyses of the feedback from both students and host partners illuminate the ways in which experiential service learning has helped to impact learning. Our findings suggest the value relevance of leveraging experiential service learning within an accounting course toward improving students’ development in areas outside the core curriculum. Results of this study could be of interest to accounting educators as they contemplate the efficacies of incorporating experiential-based service learning projects to elevate students’ proficiencies in the increasingly important areas of sustainability, civic awareness and data analytics.

ANALISIS MODEL PEMBELAJARAN THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA JURUSAN AKUNTANSI PSDKU POLNEP DI KABUPATEN SANGGAU

The Think Pair Share (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.

Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan

The purpose of this study was to find out in depth the application of the learning system with a project based learning model with a case method approach in Advanced Financial Accounting courses in the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The population in this study were fifth semester students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, with the research sample being all fifth semester students taking advanced financial accounting courses taught by researchers in 2022. The research approach uses qualitative studies by observing and observing in-depth student study results with a project based learning learning model with a case method approach. The results showed that the use of the project based learning model with the case method approach was able to increase student creativity and innovation in understanding the complex Advanced Financial Accounting course

EMPOWERING ACCOUNTING EDUCATION: A STUDY ON MICROSOFT EXCEL KNOWLEDGE AND SKILLS

Purpose- The aim of this research is to know the level of Microsoft (MS) excel knowledge and skills in the broad field of accounting education. 
 Design/methodology/approach- The survey questionnaire is designed as a research instrument and distributed to graduate students enrolled in an accounting course from Oman universities. 142 questionnaires were gathered using Google Forms and analyzed using the partial least-squares structural equations modeling (PLS-SEM) technique.
 Findings- The findings show that both MS Excel knowledge and skills are most important and developing MS excel skills in accounting education suggest that the Omani accounting education system might do more to give opportunity for students to thrive in their future careers.
 Research limitations/implications- The findings provide MS knowledge and skills of accounting graduates in Oman's higher educational institutions (HEIs). In particular, this study sheds light on the skills that accounting students want and how relevant these skills for Omani graduates.
 Practical Implications- Some modifications to accounting education are proposed to enhance accounting students' MS skills.
 Originality/value- Because there is a lack of specific research on MS excel knowledge and skills in accounting education in Gulf Cooperation Council (GCC) countries, this study contributes to the body of expertise on MS skills in GCC countries, especially in Oman.

Blended case-based learning in a sustainability accounting course: An analysis of student perspectives

This study aims to explore how a blended case-based learning approach can enhance students' learning towards accounting for sustainability. A case study was applied to provide insights into students' learning in a postgraduate course concerning material flow cost accounting. Data were collected from three sources: 51 learning journals from 17 students, a video recording from an online session, and six in-depth interviews. The findings provide evidence on learning outcomes, including both knowledge and professional skills (critical thinking, teamwork, and communication skills) towards sustainable development. Three elements of blended case-based learning—student characteristics, educator roles, and design features—are shown to be crucial for learning in accounting for sustainability. Practical implications for accounting educators are discussed.