Accounting Course Research Articles

Pemetaan Minat Belajar Ekonomi pada Mahasiswa Universitas Swasta di Kota Medan Berdasarkan Karakteristik Individu: Suatu Studi Deskriptif

The aim of this study is to explore the learning interests of accounting students based on individual characteristics. The population of this study is comprised of lecturers and students from the accounting program within the faculty of economics at private universities in Medan. Random sampling was used to select the participants. Data collection techniques included observation, documentary study, interviews, and questionnaires. Qualitative descriptive analysis was used to analyze the data. The results of the study showed that students are interested in learning accounting, although there are still some topics that they find difficult to understand. This is due to the fact that students come from different educational backgrounds and have different genders, and that their learning activities tend to only involve listening to lectures, taking notes, and doing assignments. Therefore, it is necessary to implement varied and innovative learning activities. A learning design using a learning model is needed to help lecturers create an effective, efficient, and engaging learning program, so that the learning outcomes for the introductory accounting course can be achieved.

ETHICAL SENSITIVITY, PEMAHAMAN KODE ETIK PROFESI AKUNTAN DAN PENGARUHNYA TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI

Ethics As thought and moral considerations provide the basis for a person as well as a community in performing an action. Compliance with the code of ethics, like all standards in society is not, depends on the understanding or perception of the code of ethics. Ethical sensitivity also has an influence on the individual in making decisions about ethical actions. Data collection was done by using questionnaire. The number of samples in this study were 128 respondents and selected based on Slovin method and corrected by random sampling method. Namely the students of semester 4, 6, and 8 with the criteria of consideration can no longer switch majors and have taken accounting courses. The results of hypothesis testing show that the Ethical Sensitivity and Understanding of the Code of Professional Ethics of Accountants influence the Ethical Behavior of Accounting Students at Bina Bangsa University. Judging from the value of the F Test value F count 18.452> Ftable 3.069, with R square value of 22.8% while the rest of 0.722 percent is determined by other factors

An Analytical View on the Theranos Fraud and the Way Forward–An Accounting Perspective

This case research paper was developed as an assessment as part of an undergraduate accounting course taught at a United States university and illustrates how other faculty members could integrate a similar project into their course. This study focuses on the accounting regulation for intangible assets in the private industry by exploring the case of Theranos. The main findings indicate that additional regulation is needed as well as the introduction of appropriate intangible asset accounting standards. The study contributes in several ways. First, it recommends that the FASB (Financial Accounting Standards Board) adopts the IAS 38 accounting standard used by the IASB (International Accounting Standards Board) for the capitalization of internally generated intangible assets. Another suggested improvement in the regulation of the private industry is to mandate private companies involved in research and development activities and the internal generation of intangible assets, to provide users with timely audited financial statements.

E-Book dengan Memanfaatkan Flipbook Maker sebagai Multimedia pada Pembelajaran Berbasis E-Newspaper Literacy dalam Mengoptimalkan Critical Thinking Skills di Perguruan Tinggi

It is necessary to provide ebooks as textbooks for the Introduction to Accounting course which is a learning medium to accommodate the diverse characteristics of students and is equipped with cases according to students' real lives in order to optimize their Critical Thinking. So that research was carried out in 2021, which produced an ebook with Flipbook Maker Based on E_Newspaper Literacy in Optimizing Critical Thinking for students in Higher Education which is valid and practical in the Introduction to Accounting course. To continue the 2021 research phase, it is necessary to carry out research in 2022 as a follow-up stage, namely the Assessment Phase, which is the stage of implementation and evaluation of the Ebook with Flipbook Maker that has been produced. Research activities in 2022 are assessing the success of using ebooks with E_Newspaper Literacy-based Flipbook Maker in improving students' critical thinking through action research. This classroom action research aims to implement an Ebook using a Flipbook Maker Based on E_Newspaper Literacy through the Case Method in an Introduction to Accounting class with 25 students. The successful use of Ebooks can be seen from the achievement of students' critical thinking skills which have exceeded the set target of ≥ 60%.

Penggunaan Maure Sipema (Media Augmented Reality – Inovasi Pembelajaran Akuntansi Mahasiswa) dalam Meningkatkan Motivasi dan Prestasi Belajar

This study aims to determine the improvement in student motivation and performance by applying Maure Sipema (Media Augmented Reality - Student Accounting Learning Innovation) to the accounting materials of a manufacturing company. In this study, we employed a classroom action research (CAR) method using the four-stage Kurt Lewin model. These steps consist of planning. action; observation and reflection; My research theme is students in the first course of accounting. Test and non-test were used for data collection. The testing methodology consists of a written test at the beginning and end of each learning cycle. On the other hand, non-test techniques in the form of observational techniques, interviews and documentation during research. The analysis was based on the N-Gain-Score evaluation and was written in a qualitative descriptive format. The study was performed in 2 cycles of 5 segments. Based on Cycle I result, 72% of students completed the Maure Sipema action. Meanwhile, in Cycle II, 81% of students completed and passed the test. An open-ended questionnaire given to the students also indicated that they were more interested in participating in the lectures and more challenged to use Maure Sipema. These results highlighted the importance of innovation in learning by taking into account technological updates while also considering media compatibility with the nature of the material delivered

An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)

The profession should pay more attention to the professional ethics and morals that form the basis of how they do their work. The accountant must fully adhere to a set of moral and ethical standards because they are crucial for the execution of their task. This study attempts to ascertain accounting students’ perceptions of how they comprehend the Financial Accounting Standards (SAK) and Moral Ethics of Professional Public Accountants (SPAP) on the Professionalism of Public Accountants. In order for all members of the profession to carry out their duties to the best standards possible, it is intended that the results of this study would reveal the respondents’ level of moral ethics comprehension. The population in this study consisted of 98 accounting students who had undergone auditing/auditing accounting courses, 50 from the economics faculty of the Unisri Accounting study program and 48 from the economics faculty of the accounting study program at Muhammadiyah University of Surakarta. While the sampling approach utilized is judgment sampling or taking research samples based on considerations, such as students who have attended auditing courses. According to the panel’s findings, students from the economics department specializing in accounting believe that moral and ethical forces influence the professionalism of public accountants in carrying out their profession. However, ethics and morality are not sufficient in and of itself; they must be combined with good comprehension, competence, and accountability in understanding public accounting professional standards (SPAP) and financial accounting standards (SAK). It is proved that ethics and morals affect the professionalism of public accountants with a significance value of 0.41, while the understanding of public accounting professional standards has effect on the variable of public accounting professionalism with a significance value of 0.36 and the variable of understanding of financial accounting standards on the professionalism of public accountants with a significance value of 0.14. Thus, simultaneously, it shows that these three variables have an effect on the professionalism of public accountants.

The extent of compatibility of accounting education in Saudi universities with the second standard of the international education standards (IES 2)

This study aims to find out the compatibility of accounting education in Saudi universities with the second standard of international education standards (IES2) issued by the International Accounting Education Standards Board (IAESB). This standard focuses on the technical competencies of a professional accountant at the initial development level. The study population consists of 26 Saudi public universities that offer a Bachelor’s program in accounting. The research is based on a descriptive approach by analyzing the content of learning outcomes in syllabus and course descriptions of courses for the accounting departments in Saudi universities. The learning outcomes of these departments are compared with those required in the IES2, and the level of proficiency required is measured using a table describing the mastery levels for the learning outcomes and the technical competence for the IES2 in order to test the study hypotheses. The results show that accounting education in Saudi universities complies with the IES2 in the courses of accounting and financial reports, management accounting, auditing and assurance, the law of regulations and business, and economics. Moreover, it aligns to some extent with the IES2 in tax courses, information technology, finance and financial management, business management and strategy, governance and risk management, and internal control. However, accounting education in Saudi universities does not comply with the IES2 in the courses of business and regulatory environment.

Accounting for Non-Accounting Students: Determinants and Academic Performance

This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).

Do accounting students always perform better online? The COVID-19 experience

ABSTRACT During the COVID-19 pandemic, more than 180 countries had to close their educational institutions as a precautionary measure [Azevedo, J. P., Hasan, A., Goldemberg, D., Geven, K., & Iqbal, S. A. (2021). Simulating the potential impacts of COVID-19 school closures on schooling and learning outcomes: A set of global estimates. The World Bank Research Observer, 36(1), 1–40]. Online educational provision thus became the only option for universities to continue with their degree programmes. Thus, the aim of this research is to examine student performance in introductory and advanced accounting courses following the shift to online provision due to the COVID-19 lockdown in the Kingdom of Saudi Arabia. Based on 1946 exam score observations, the results reveal that student scores improved after shifting to online provision in both qualitative or less quantitative courses. However, in the quantitative courses, student scores fell after shifting to online provision. In addition, the results show that female students outperform male students not only in the online mode but also in the traditional mode of education. The findings of this study highlight the importance of the nature of accounting courses, in terms of being quantitative or not, in assessing the effectiveness of online accounting education provision.

Integrating interpersonal skill development in an MBA accounting course

ABSTRACT Despite recognition of the high value placed on interpersonal skills (IPS) by education, business and government stakeholders, this area of skills development only has a limited place within MBA programs. This paper introduces and tests the effectiveness of a mock-business simulation named ‘Practice Aspects of Management’ incorporated into an early-stage accounting course within an MBA Program, with the aim of accelerating students’ IPS development. We investigate whether embedding a client interface simulation within an MBA course can improve the IPS that employers are now seeking. Following the science of training and Bedwell and colleagues’ ‘stepping stones’ to assist IPS integration within existing MBA programs, we outline a successful initiative to address the IPS deficits. We contribute to the literature by detailing how IPS can be integrated into an accounting course and utilised to equip students with both the technical and IPS attributes now desired by employers.

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EXPERIENTIAL LEARNING BASED ERP SIMULATION TRAINING: CURRICULUM INNOVATION FOR ACCOUNTING EDUCATION

İşletme fonksiyonları ve süreçlerinin ağırlıklı teorik anlatıldığı işletmecilik okullarında, öğrenciler için muhasebe dersleri sıkıcı ve anlaşılmaz gelebilmektedir. Z kuşağı öğrencilerinin teknolojiye olan eğilimleri yüksektir. Bu nedenle ERP simülasyon derslerinin müfredatlara alınması öğrencilerin muhasebe derslerine ilgisini arttırabilir ve dijital teknoloji kullanım yetkinliğine sahip sektörel farkındalığı artmış öğrenciler yetiştirilebilir. ERP programları işletmelerin fiziki iş ortamına ait belgelerin veri girişinin yapıldığı ve binlerce raporun alınabildiği temel dijital bir platform ve işletmelerin fiziki ortamlarının simülasyonudur. ERP uygulama eğitimlerinde, ticaret, imalat ve üretim işletmelerine ait sanal işletme simülasyonları oluşturularak, muhasebe ve raporlama süreçleri deneyimsel öğrenme ile öğretilebilir. ERP simülasyon eğitimi, "Anahtar kullanıcı" ve "Son kullanıcı" seviyelerinde iki aşamalı olarak önerilmektedir. Böylece öğrenciler ERP programında işletmenin iş süreç tanımlamalarını, sistem tasarımını ve süreçler arası entegrasyonun nasıl kurulduğunu anlayabilir hem de modül kullanımını öğrenebilirler. Çalışmanın amacı, muhasebe ve raporlama eğitiminde, deneyimsel öğrenme temelli ve iki aşamalı ERP simülasyon eğitiminin; ticaret, üretim ve hizmet işletmelerindeki uygulamalarını içeren üç farklı ders (ERP Sim I, ERP Sim II ve ERP Sim III) dizaynı ile müfredatlara alınmasının önemini tartışmaya açmak ve uygulama öncesi ile uygulamada izlenecek yolları, öğretim yöntemi ile ilgili geliştirilen özel bilgiler ve içerik detaylarını (üretim işletmesi çerçevesinde) açıklamaktır.

Yabancı uyruklu öğrencilerin genel muhasebe dersine yönelik algıları: Bilecik Şeyh Edebali Üniversitesi

Çalışmada, Bilecik Şeyh Edebali Üniversitesi İktisadi ve İdari Bilimler Fakültesi’nde öğrenim görmekte olan ve Genel Muhasebe dersini en az bir kez almış olan yabancı uyruklu öğrencilerin Genel Muhasebe dersine yönelik algılarını ölçmek amacıyla anket yöntemi uygulanmıştır. 2022 yılı bahar döneminde uygulanan anket kapsamında anketi cevaplayan öğrencilerden değerlendirmeye uygun görülen 149 öğrencinin verileri öğrencilerin cinsiyet, yaş, okudukları bölüm, sınıf, uyruk ve ders harf notlarına göre IBM SPSS 26 istatistik programı ile değerlendirilmiştir. Öğrencilerin okudukları bölüm ve yaşları açısından Genel Muhasebe dersi algılarında istatistiki fark tespit edilememiş, sınıfları, cinsiyetleri, uyrukları ve aldıkları harf notları açısından kısmen istatistiki farklılıklar olduğu tespit edilmiştir. Öğrencilerin büyük çoğunluğunun Genel Muhasebe dersinin uzaktan eğitimle verilmemesi görüşünde oldukları ve dersi veren öğretim üyeleri ile iyi iletişim kurabildiklerini beyan ettikleri tespit edilmiştir.

Movies, ethics and accounting: a teaching experience

This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University of Valencia (Spain). After watching three accounting-related movies, students answered a test based on each movie with questions about the ethical and accounting issues described in them and their satisfaction with the learning technique. Nonparametric tests and a multivariate analysis showed that the students who participated in this experience obtained a higher exam mark than those who did not. Our results evidence a significant effect on the final exam mark for more questions only in one of the movies. Our results are valuable because they show that students engage in this methodological approach, which can be helpful for them to improve their exam performance.

The Impacts of Project Based Learning Method on the Basic Accounting Competencies

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.

Future Challenges of Accounting Education in China Using Artificial Intelligence Assisted Multimedia Based Smart Accounting System

The traditional teaching of financial accounting is complicated due to old-age methods of teaching, simplistic methods of education and insufficient participation of students in teaching in China. Those issues affect the effect of teaching. This investigation aims to increase teaching involving students, enhance the impact of learning, and encourage the quality training of financial accounting talents through the Artificial intelligence (AI) assisted Multimedia Supported Two-Path Interactive Teaching (AI-MTWIT) in china. Further, the Modeling of financial accounting courses that include Smart Classroom. Here, the AI-assisted multimedia system for assessing the quality of teaching of universities and colleges has been created to improve the teaching standards of financial accounting in classrooms and recognize the effectiveness of teaching on a timely basis. Centred on interactive theorem, a set of measurement indicators relevant to a multimedia college education level is discussed in this paper. Besides, Digital classes, teaching, and digital lessons, basic teacher information, fundamental student information and performance relations management are examined. Research findings showed that the assessment of the teaching standard had been performed within the context of the teaching assessment tools. Therefore, the program is essential to improve the teaching quality of the classroom.Feedback and reviews will be for students who get at least 80% of their questions answered. Less than 30% of the time, students need to be reminded of the importance of key facts and information. Group debates or classroom discussions may occur if accuracy rates are moderate.

Implementation of Blended Learning in Public Sector Accounting Learning to Improve 21st Century Skills

This research is a classroom action research with the aim of evaluating the effectiveness of the implementation of blended learning in learning Public Sector Accounting to improve 21st century skills which are proxied by critical thinking skills for students. The design of this study used the research model of Suharsimi Arikunto's class action with three cycles. The research subjects were 27 students of the accounting department at the Faculty of Economics and Business, University of Nusantara PGRI Kediri who were taking the Public Sector Accounting course in the even semester of the 2021-2022 academic year. Research data were collected using instruments in the form of observation sheets and end of semester exam scores. After being given the action, the results show that the implementation of blended learning is effective for increasing critical thinking skills, it can also improve student learning achievement in Public Sector Accounting courses.

Refugee-background students negotiating academic literacy practices in L2: a dialogical and nexus analytical approach

Abstract This study explored the academic literacies of multilingual refugee-background students who had completed some higher education studies before migrating to Finland. Previous studies have paid little attention to students like them. The research context is a pilot training programme integrating language and content studies. Applying dialogical and nexus analytical perspectives, the study investigated the sense-making processes of two key participants in a Finnish-medium accountancy course that formed part of the programme. The primary data, comprising interviews and video-recorded meetings between the students and their teachers and tutors, were analysed by applying dialogical interaction analysis and narrative analysis in a nexus analytical framework. The results show that the students actively tried to make sense of the target literacy practices. This was observed in negotiations related to the use of technology, norms on authorship and plagiarism, and autonomy in studying. The course was challenging for the students, possibly because their previous experiences and resources had not prepared them for what was expected of them either explicitly in instructions or more implicitly in institutional discourses. This article concludes that structures and practices can be exclusionary if no attention is paid to them and discusses ways of improving inclusiveness in higher education.

The Impact of a Scramble-Based Cooperative Learning Model Using Video Media on Student Learning Outcomes

The goal of this research was to see how the scramble-type cooperative learning model based on video media affected student learning outcomes in management accounting courses. The respondents in this study were undergraduate students at Palembang University, consisting of 36 students for the experimental class and 34 students for the control class. The experimental technique is employed. The test is the data-collecting instrument. According to the study's findings, 61.12 percent of students met good criteria, 19.44 percent met very good criteria, and 19.44 percent met sufficient criteria during the teaching and learning process employing a scramble-type cooperative learning model based on video media. And the experimental class's average learning results are 80.42. In traditional learning models, 73.52 percent of the criteria are sufficient, 17.65 percent are less criteria, 5.89 percent are good criteria, and 2.94 percent are less criteria. The scramble-based cooperative learning model using video media was effective for student learning outcomes

PENGARUH MOTIVASI BELAJAR, EFEKTIVITAS PEMBELAJARAN DARING, DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MASA PANDEMI COVID – 19

College level accounting education has the aim of educating students so that these students have good knowledge of accounting so that they can produce competent students as professional accountants, to be able to have adequate academic knowledge and added value, a good understanding of accounting is required. This study aims to determine the effect of learning motivation, effectiveness of online learning, and emotional intelligence on the level of accounting understanding during the covid-19 pandemic. The population in this study includes active students of the Accounting Study Program at the Hindu Indonesia University class 2018-2019 as many as 448 students. The number of samples in this study were 82 people who were determined by calculating the Slovin formula and tested using multiple linear regression analysis techniques. The results of this study indicate that (1) learning motivation has a positive effect on the level of accounting understanding during the covid-19 pandemic. (2) The effectiveness of online learning has a positive effect on the level of accounting understanding during the covid-19 pandemic. (3) Emotional intelligence has a positive effect on the level of accounting understanding during the covid-19 pandemic. In the future, the results of this study can be used as material for consideration in designing regulations and learning methods that can be used to improve the ability and comprehension of students regarding accounting courses.