Accounting Course Research Articles

Crossroads Car Wash: When Family and Finances Collide

ABSTRACT This case allows students to apply managerial accounting knowledge in a practical, real-world setting. Integrating both financial and nonfinancial considerations, students are charged with making a recommendation to the Garcias, the owners of a family-owned and operated car wash (Crossroads), who are forced to make a difficult decision between a financially secure retirement or continuing to operate the business that supports their children and at-risk employees. This case can be used as is or modified for use in undergraduate/graduate managerial accounting courses and is intended to challenge students (1) to use managerial accounting knowledge and concepts to identify issues and relevant costs, (2) to understand the challenges and risks associated with selling a family-owned business, (3) to apply managerial accounting skills to the decision-making process, and (4) to analyze, synthesize, and evaluate financial and nonfinancial considerations to make a recommendation on selling or continuing to operate a family-owned small business.

ANALISIS PENERAPAN MODEL PEMBELAJARAN WORD SQUARE UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR PADA MATA KULIAH PENGANTAR AKUNTANSI

The learning process carried out in higher education cannot be separated from the interaction process between lecturers and students. In practice, the learning process is not easy because students not only capture information from the lecturer, but also other efforts are needed to get good grades. Problems about learning outcomes are generally faced by several students in each department. This happened to 2019’s students in the D4 Financial Accounting study program at the Pos Indonesia Polytechnic, where student learning outcomes in introductory accounting courses were not quite good. In fact, these courses are very important to be studied and used as the basis for courses in future semesters in the accounting department. Several factors may affect the low learning outcomes, such as lack of interest and lack of student motivation in understanding the material presented by the lecturer, so that students are less involved in the learning process, and the learning method used by the lecturer is too monotonous. Therefore, lecturers need a learning model that is not boring so that it can help the class situation to be more active and interesting. One learning model that is interesting and has elements of a game is the word square learning model. Word square learning can make students directly involved in learning activities that are expected to be able to connect knowledge in the context of real world situations. The purpose of this study was to analyze the application of the word square learning model to increase motivation and learning outcomes of accounting students in the Introduction to Accounting course. This type of research uses a quasi-experimental design using the Noneequivalent control group design type. Determination of this type of quasi-experimental research on the grounds that this research is an educational research that uses humans as research subjects.

COMO OS ESTUDANTES PERCEBEM O VALOR DA EDUCAÇÃO EM CONTABILIDADE: O CASO DE UMA IES PORTUGUESA

The objective of this paper is to evaluate the perception of accounting/tax students of a Higher Education Institution (HEI) about the value of education in financial and cost accounting. The research highlights and distinguishes the relevance of financial and/or cost accounting to the labour market and to organisations from the perspective of students. The study is quantitative, and the data was collected through a questionnaire for students who are completing a course in accounting or taxation. Students consider accounting fundamental to the labour market and extremely important the information provided by financial and/or cost accounting for the fulfilment of legal obligations, to assist in internal decision-making and to provide information to all relevant audiences.

MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.

Factors Influencing Student Performance in The Introductory Cost and Management Accounting Course

Factors Influencing Student Performance in The Introductory Cost and Management Accounting Course

Accounting in action – The use of podcasts in principles-level accounting courses

ABSTRACT This study examines podcasts as a pedagogical approach to improve principles-level accounting students’ perceptions of course engagement and the relevance of accounting. In each podcast, the course instructor interviews a business professional who describes how he/she uses accounting information in the workplace. Students listen to podcasts periodically throughout the course. Survey results indicate that approximately one-half of study participants perceived the podcasts increased their engagement in the course and two-thirds perceived the podcasts helped them better understand the relevance of accounting for business professionals. Results are significantly stronger for accounting majors and participants expecting to earn higher course grades. Results for non-accounting majors and participants with lower grade expectations remain positive. These findings suggest that podcasts may be used to positively influence perceptions of course engagement and the relevance of accounting, particularly among accounting majors and high performing students.

Data-driven goal setting: Searching optimal badges in the decision forest

Goal setting is vital in learning sciences, but the scientific evaluation of optimal learning goals is underexplored. This study proposes a novel methodological approach to determine optimal learning goals. The data in this study comes from a gamified learning app implemented in an undergraduate accounting course at a large German university. With a combination of decision trees and regression analyses, the goals connected to the badges implemented in the app are evaluated. The results show that the initial badge set already motivated learning strategies that led to better grades on the exam. However, the results indicate that the levels of the goals could be improved, and additional badges could be implemented. In addition to new goal levels, new goal types are also discussed. The findings show that learning goals initially determined by the instructors need to be evaluated to offer an optimal motivational effect. The new methodological approach used in this study can be easily transferred to other learning data sets to provide further insights.

Thinking and exploration of the teaching mode of empirical accounting course based on the Internet of Things and deep learning

AbstractEmpirical accounting is a relatively new course. It was first produced in the United States in the 1960s. After years of research and development, a relatively complete theoretical system has been formed. Empirical accounting teaching is a new content of accounting higher education in our country, which plays an important role in popularizing and improving the empirical study of accounting in our country. After investigating and analysing the empirical accounting teaching in most colleges in my country, this paper summarizes and analyzes the current status of empirical accounting teaching and discusses the optimization measures of its empirical accounting teaching mode based on the Internet of Things and deep learning. The experimental results show that this method can effectively improve students' learning efficiency and teachers' teaching satisfaction.

Mediation Effect of Entrepreneurial Alertness Between Prior Knowledge and Experience on Entrepreneurial Intention Among Accountancy Students

The ability to recognize valuable business prospects is the primary meta-skill for entrepreneurship and can be deliberated through entrepreneurial alertness. In the opportunity identification perspective of entrepreneurship, inadequate attention is provided for the development of entrepreneurial alertness and its effectiveness among students pursuing professional or postgraduate courses in a specific discipline. Therefore, the present study determines the intervening role of entrepreneurial alertness in the causal association of students’ prior knowledge and experience on their entrepreneurial intention. The data of 408 final level students studying Chartered accountancy course from the Institute of Chartered Accountants of India (ICAI) were gathered through cluster sampling. The statistical method of structural equation modeling (SEM) is used to examine the postulated associations. The results indicate that the students’ knowledge and experience appropriately stimulate the alertness for potential business prospects, which further motivates the intention for entrepreneurial actions. The partial intervention of entrepreneurial alertness is also observed ensuring that the use of knowledge and experience in identifying profitable business opportunity increases the chances of selecting a successful entrepreneurial career. The findings of the study contribute to the promotion of early-stage entrepreneurship among students of a specific discipline.

Pengaruh Kemampuan Berbahasa Inggris dan Pemahaman Dasar Akuntansi terhadap Hasil Belajar MYOB pada Mata Kuliah Komputer Akuntansi

MYOB (Mind Your Own Business) is a software program that is useful for users to make financial reports assisted by a computer system quickly, precisely and accurately. The purpose of this study was to determine the factors that influence MYOB learning outcomes in the Computer Accounting course, the factors used in this study were English language skills and a basic understanding of accounting. The approach used is a quantitative approach to the survey method. Sampling used a purposive sampling technique, namely sampling based on predetermined criteria. The sample results were 100 Computerized Accounting students at Mataram University of Technology to fill out a questionnaire. Data processing in this study used SPSS 26.00 by testing multiple linear regression. Hypothesis testing uses the F test, t test and R square test. The results obtained from the F test (6.202) with a significance level of 0.001 <0.05. This means that all the independent variables used in this study have an influence on MYOB learning outcomes in the Computer Accounting course. The results of the t test concluded that H1 and H2 were accepted. The results of the R Square test show that the independent variables explain 35.2% of the dependent variable, while 64.8% are explained by other variables outside this research model.

Developing learning objectives for forensic accounting using bloom’s taxonomy

ABSTRACT This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom’s taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom’s cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses’ teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers.

PERCEPTION OF USER EXPERIENCE: CASH AND BANK LEARNING VIDEO IN INTRODUCTORY ACCOUNTING COURSE AT DIPLOMA4 LEVEL

Many changes have occurred due to the digitalization of education in Indonesia today, especially in terms of teaching and learning. Many colleges and universities have incorporated digital technology into the educational process, one of which is learning videos. Learning videos can be in the form of class recordings that are uploaded to the internet or tutorial videos made specifically for certain subjects. Learning videos can help students understand material more easily and can be accessed by students anytime and anywhere, thus facilitating the teaching and learning process. User Experience (UX) deals with the emotions, feelings, and thoughts that users experience when using a product or service. UX can be applied to learning videos by focusing on several factors, such as delivering material that is clear and easy to understand. So in this study, a UX assessment was carried out on learning videos. Learning videos using cash and bank material in introductory accounting courses at the diploma level with the concept of motion graphics Motion graphics were chosen because of their flexibility in conveying this information and attracting students' interest. This study consisted of seven processes, including: 1) determining goals and objectives; 2) making scenarios and scripts; 3) equipment preparation; 4) recording; 5) editing; 6) publication; and 7) assessment. In the assessment process, the respondent fills out a questionnaire. The questionnaire consists of 10 questions with aspects of use (usefulness, satisfaction, and ease of use). The value of each question in the questionnaire ranges from 1 to 4, with the following conditions: 1) bad; 2) enough; 3) good; and 4) very good. Every day for seven days, ten different people responded. As a result of filling out the questionnaire, a fluctuating curve was obtained.

Factors Affecting First Year Students’ Performance in Fundamental Accounting Course: Case Study Kampala International University in Tanzania (KIUT)

Purpose: The purpose of this study was to determine factors that potentially influence students’ academic performance in Fundamental Accounting course at Kampala International University in Tanzania (KIUT).
 Methodology: The study adopted a quantitative research design. The sample of the study involved 134 first year students majoring in Bachelor of Business Administration at KIUT. Data was analyzed using the chi-square test at p=.05.
 Findings: The results revealed that students’ Mathematics Background, Accounting background, Combination, interest and study positioning had significant association with students’ performance in fundamental accounting course while students’ gender, English background, Weekly study hours, financial support, financial support rate, usage of hardcopies, school type, understanding level, had no significant with students’ performance in fundamental accounting course. While several variables to examine factors affecting students’ performance have been done; this study included students’ positioning and students study style (by hard copies or soft copies) which have not been exhausted in the past.
 Unique Contribution to Theory, Practice and Policy: On the basis of the findings this study recommended that KIUT should adjust its selection criteria by including previous academic performance particularly Mathematics and Accounting related subjects as among the metrics to be used in admitting students for programmers having fundamental accounting as one of its core course. However, to maintain stability, students with poor Mathematics and Accounting backgrounds could be provided with remedial programmes to cover up for their weakness.

E-Accounting and Digital Framework for Diplomates in Nigeria

Owing to speedy advancement in technology, Accountants (Diplomates) now face a dreary future – where robots and Artificial Intelligence could entirely replace them on their accounting roles and functions. This explains the main objective of this study; to highlight the need for Diplomates to upskill and reskill, particularly on advanced, emerging, and disruptive career-related digital skills. Survey design is the research design deployed; with respondents drawn from four selected polytechnics in the south-east of Nigeria. Hypothesis was tested with ANOVA statistical tool. The study found, and concludes that, Diplomates in Nigeria possess significantly insufficient and inadequate digital disruptive skills requisite for e-accounting practice. Among others, the study recommends that advanced digital skills training be integrated into accounting courses in polytechnics, by reviewing existing curricula, standards, and guidelines for polytechnics’ accounting education in Nigeria, to adapt them to the emerging disruptive digital technologies.

Digital Game-Based Learning in an Introductory Accounting Course

This study aimed to develop and evaluate a digital instructional game application for learning the basic concepts of the accounting principles in an introductory accounting course. The game was designed using the Unity engine and Griss instructional design model. Based on the model, game characteristics were embedded in educational content. The game was uploaded to a local Android platform. The study was carried out in the 2019 summer semester. A quasi-experimental design with a control group and an experimental group was employed as a research design. The findings showed that the developed game has a positive impact on students' academic performance and motivation. The results were also consistent with the notion that active learning methods yield more positive outcomes compared to traditional teacher-oriented methods.

The Significance of Artificial Intelligence in Business and Accounting: A Bibliometric Analysis

This article has explored the significance of artificial intelligence in business management and accounting over a period of 15 years from “2008 to 2022”. Artificial Intelligence is an emerging field of study for students and it is playing a pivotal role in the courses of business management and accounting. This article guides the students in using new innovations, techniques, methods, software’s etc. which are extremely helpful for our daily tasks. A scientometric approach is used to analyse the statistical-historical study of Artificial Intelligence in the field of business and accounting. The data is taken from the renowned and important data base “Scopus”. A study sample comprises 1608 documents covers the field of Business management and Accounting. Secondary documents were 440,652 with the keyword “Artificial Intelligence”. To find out the quality results, this study uses different statistical software’s like R-tool, R-Package, Bibliometrix, VOSviewer, and Biblioshiny. The findings show the result of top countries that have worked on artificial intelligence. USA has the top rank in all over the world in research work with the publication of 88,679. USA, China, UK, India and Germany are the top five most prominent and struggling countries that have worked on the keyword “artificial intelligence” respectively.

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.