Accounting Education Programs Research Articles

Developing Graduate Capabilities Beyond Technical Competence – Do Undergraduate Accounting Programmes Provide Adequate Support for the Workplace?

Since the late 1950s, numerous studies pointed out that the theory-practice gap in accounting is widening, expressing strong doubt on the survivability of tertiary accounting education. The objective of this study is to add clarifications by providing recent insights into the expectations of accounting graduates at the workplace and the emphasis placed by universities in developing graduate capabilities. Using an interpretive research approach, this study collects data from semi-structured interviews with accounting employers and early career graduates from diverse industry settings in Fiji. Document analysis of the undergraduate accounting curricula at the Fijian universities is undertaken to gauge expectation of accounting academics. The results from this study suggest that the accounting education programmes have been very responsive in trying to prepare students for changing workplace needs. While both employers and graduates acknowledged the significance of technical knowledge and non-technical skills, there is a gradual shift in demand for non-technical skills. This study used a purposive sampling technique to select the participants and as such the findings cannot be generalised. However, the findings and conclusions provide contextual arguments that tertiary accounting education do provide adequate workplace support to the students and all stakeholders need to recognise that graduate capabilities are developed over two different learning environments.

The effect of accounting education reform on quality of accounting services: The case of Kosovo

Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value ≤ 0.01) and secondary level (p-value ≤ 0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field.

THE APPLICATION OF INTERNATIONAL EDUCATION STANDARDS IN THE ACCOUNTING EDUCATION SYSTEM IN BOSNIA AND HERZEGOVINA

The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting knowledge, skills and continuous training. International Accounting Standards, International Financial Reporting Standards, and International Education Standards set the benchmarks for designing an initial accountant education program and a continuing learning and professional development program for the accounting profession. The aim of this paper is to investigate and analyze the necessary conditions for obtaining a certificate and license to perform accounting operations in Bosnia and Herzegovina. The analysis of the regulatory framework, the study programs of higher education institutions and the characteristics of the education process, which are related to the acquisition of knowledge and skills for future professional accountants, shows that there are differences in formal education, continuing professional education and training for accountants. The adopted education rules in Bosnia and Herzegovina have created the preconditions for the quality development of future accountants. A high level of expertise and competence is one of the basic conditions and prerequisites for quality accounting performance. The method of analysis and comparison of study programs discovered significant differences in the process of reducing the examinations for acquiring accounting professional titles at higher education institutions in Bosnia and Herzegovina. It was concluded that it is necessary to standardize the system of formal education for professional accountants by developing, adopting and implementing international standards of education by prescribing requirements for entry into professional accounting education programs, initial professional development and continuing professional development of future accountants.

A DESCRIPTIVE STUDY ON FACTORS AFFECTING THE USE OF LEARNING APPROACH AMONG ACCOUNTING EDUCATION STUDENTS AT UNIVERSITAS NEGERI MEDAN

Understanding of learning material, especially accounting material, has an impact on the achievement of students' learning outcomes. The research aims to look at the factors that influence the learning approach of Unimed accounting education students. This research was carried out in the FE UNIMED using questionnaires distributed to students of the Accounting Education Program batch of 2015 and 2016, amounting 60 and 68 students from each batch. The selection of batches is based on the type of curriculum applied to each batch, namely the Indonesian National Qualification Framework (abbreviated as KKNI) for 2016 and the non-KKNI for 2015. The approach used in this study was a qualitative approach, with the analysis used was descriptive statistical analysis on factors such as interest, motivation, learning style, anxiety, institutional, and learning strategies. The descriptive analysis shows that except for the interest indicating that non-KKNI students have a higher interest in applying a variety of learning approaches of Non-KKNI students than their KKNI peers, other factors are similar between students from two batches. Keywords: Interest; Motivation; Learning Style; Anxiety; Institutional.

TEAM-BASED LEARNING AND GENERIC CAPABILITIES IN STUDENTS WITH AND WITHOUT EXPERIENCING THE INDONESIAN QUALIFICATION FRAMEWORK CURRICULUM-BASED: EVIDENCE FROM ACCOUNTING EDUCATION STUDENTS IN INDONESIA

Student skills should be able to be trained and developed during the learning process, especially generic skills. The purpose of this study is to analyze the effect of team-based learning on the generic abilities of accounting students at Medan State University. The population in this study were accounting education program students totaling 96 students from class of 2015 and 107 students from class of 2015. Data collection techniques using questionnaires. The validity, reliability, and classic assumption testing are employed before conducting hypothesis testing using a two samples t-test for difference of means. The results showed that there was an effect of the application of the Team-Based Learning (TBL) learning model on generic abilities in Accounting Education students. Keywords: Team Based Learning, Generic Capabilities, Accounting Students, Universitas Negeri Medan.

A Study on An Improvement of the Ability of Preparing the Financial Statements

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms’preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms’preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms’relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor s independence and weaken the auditor s ability to verify accounting information. Therefore, this study analyzes the current status of auditors’preparation of the financial statements

Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia

Purpose: International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different techniques and methods, but Partial Least Squares–Structural Equation Modeling (PLS-SEM) has gained very little concern. The present study aims to empirically assess the employability skills of accounting graduates under Accounting International Education Standards (IESs) in Tunisia as a MENA country. Research Methods: In this study, cross-sectional design with a questionnaire survey is adopted to obtain the perception of different respondents. Our study was based on multi-stakeholder analysis and a survey of 419 respondents, including university teachers, professional accountants and recent graduates in Tunisia. PLS-SEM was performed with Lisrel 8.8, using maximum likelihood estimates, to test the hypothesized models. Findings: The findings showed that the accounting education program in Tunisia allowed the development of intellectual, organizational and general skills significantly. However, interpersonal and communication skills were considered as the weak link of the accounting education program in Tunisia with the agreement of all respondents. In addition, divergent views were noted regarding the ability of the Tunisian accounting education program to develop technical and functional skills and personal skills. Implications for Research and Practice: These findings have implications for accounting academics in different universities, different employers and the target government authorities as well as the target IFAC member bodies.

An Empirical Study of Students’ Satisfaction with Professional Accounting Education Programs

This study aims to analyze the factors affecting students' satisfaction with professional accounting courses offered by Professional Accounting Education Institutions, and then aims to assess the impact of students' satisfaction and students' loyalty towards Professional Accounting Education Institutions in Sri Lanka. It is evident that a significant gap exists between student enrollment and the rate of students’ passing out as professional accountants as per the annual reports of the Institute of Chartered Accountants of Sri Lanka and the Institute of Certified Management Accountants of Sri Lanka (2014-2018). The study adopted a deductive methodology while employing a stratified random sampling technique and distributed 500 questionnaires which had a response rate of 80%. The data was analyzed using structural equation modeling via SPSS and AMOS versions 25. The study concludes that course assessment and institutional image, teaching methods, teaching staff, course organization and infrastructure facilities, and institutional administration and efficiency significantly impact the students satisfaction. And also, it concludes that the students’ satisfaction significantly impacts students’ loyalty. This study add value to the literature by focusing the students’ satisfaction from two extreme angles (i.e., students’ need and loyalty) and introduces a new model which would enhance the appropriate administration of the Professional Accounting Education Institutions.

Development of Digital Skills and Impact on Advanced Excel Learning through the use of Edmodo virtual platform

The teaching - learning process that can be implemented in a Higher Education institution for a student to assimilate the knowledge and skills necessary for the use and mastery of a software as commonly used as the Excel spreadsheet, should consider the use of techniques , strategies and particular methodologies if it is to develop skills for the management of this software at medium and advanced level. This research presents the results obtained having used as a strategic tool the virtual platform Edmodo within the course of Computer Science II for the Accounting Education Program, so that the student acquires on one hand the necessary knowledge for the management of the mentioned software, the development of digital skills, the motivation to learn, the promotion of responsibility and proactivity for the study, as well as the acquisition of different habits to those that can develop without an information technology like this.

Desarrollo de Habilidades Digitales e Impacto en el Aprendizaje de Excel Avanzado a través del uso de plataforma virtual Edmodo

The teaching - learning process that can be implemented in a Higher Education institution for a student to assimilate the knowledge and skills necessary for the use and mastery of a software as commonly used as the Excel spreadsheet, should consider the use of techniques , strategies and particular methodologies if it is to develop skills for the management of this software at medium and advanced level. This research presents the results obtained having used as a strategic tool the virtual platform Edmodo within the course of Computer Science II for the Accounting Education Program, so that the student acquires on one hand the necessary knowledge for the management of the mentioned software, the development of digital skills, the motivation to learn, the promotion of responsibility and proactivity for the study, as well as the acquisition of different habits to those that can develop without an information technology like this.

A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge

Position statements on accounting education have generally called for an increased emphasis on developing students’ so-called soft skills in the hope that accounting graduates will be more well-rounded and productive professionals. Many accounting education programs and individual faculty members have responded to these position statements with efforts to develop, for example, students’ communication skills, ability to think critically, and ethical awareness. Largely missing from the accounting education literature has been a discussion of whether soft skills can effectively be taught or developed at the undergraduate level and whether accounting faculty members are trained or equipped to assume this responsibility. In addition, given the constrained number of credit and contact hours, efforts to develop soft skills have largely been made at the expense of covering important technical material. This paper addresses these issues and further questions the balance between soft skill development and coverage of technical accounting knowledge. Although not a zero sum proposition, it is clear that as emphasis on soft skills development increases there has to be a decreased emphasis on technical issues given the class time constraints. It should be noted that we do not take the position that developing soft skills is not important or desirable. Instead, we focus on how accounting faculty members, given their expertise, can best use the limited time they have to educate our students and to prepare them for careers as accounting professionals.

Impact of ambiguity tolerance and tertiary education on professional judgment

ABSTRACTWe examine whether tertiary accounting education enables students to develop relevant expertise to tolerate ambiguity in International Financial Reporting Standards (IFRS) and exercise appropriate professional judgment. The results show that third-year accounting students are more tolerant of ambiguity than first-year students, though the difference is insignificant. A significant difference exists between first-year and third-year students in their preference for using IFRS across ten financial reporting contexts. The findings reveal that IFRS-based tertiary accounting education programs have a positive impact on preparing accounting students to practice under IFRS regime, hence accounting standard setters and educators should focus on enhancing such programs.

A narrative on integrating research and theory into undergraduate accounting curriculum

PurposeThis paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of a fourth-year course. Informing ideas for the course design and content are discussed, and feedback from the students and instructor is provided.Design/methodology/approachThis paper takes the form of a commentary and offers the authors’ opinion based on the experience of designing and teaching the course. An in-class survey was conducted in three separate offerings of the course.FindingsStudent response to the course and material was more positive than anticipated, indicating that undergraduate accounting students are receptive to learning about research and theory, even when it is not required for entrance into a professional certification program. Also, many students often went above and beyond the course requirements in the work they submitted. This indicates that there is an appetite for engaging with material that presents accounting as a social phenomenon rather than solely as a technical activity.Research limitations/implicationsWhile the data were collected over multiple years, the survey was conducted at a single university. These findings have implications for the design of undergraduate accounting education programs and, potentially, for addressing the gap between accounting research and practice.Originality/valueThis review contributes to the discourse on integrating research into undergraduate accounting education as recommended by the AAA Pathways Commission. It describes one method of doing so and identifies the literature that informed the approach taken. This paper also contributes to the accounting education literature by providing evidence of student reaction to a course that uses research and theory as a subject matter rather than a pedagogical tool. This evidence may also inform the teaching –research nexus discourse.

EVALUASI PELAKSANAAN PPLK1 DI UNBAJA

Learning Process of PPLK 1 or micro teaching was a Learning Process that learn about the practice of teaching for students that involves their classmates who became learners in the learning process. The purpose of this research were : 1) to know how to prepare PPLK 1 in UNBAJA, 2) to know how was learning process of PPLK 1 in UNBAJA, 3) to know how was the facility for PPLK 1 in UNBAJA. This research used qualitative approach method. The object of research were the dean of FKIP, lecturer of PPLK 1 and the students of Accounting Education Program on semester 6. In this research the data collection techniques were interview, observation and documentation. Data analysis in this research used descriptive qualitative. The results showed that thelearning process of PPLK 1 at the University of Banten Jaya has been running well, student learning process could perform in front class confidently and they could teach like as a teacher. However, the learning process still need improvements, especially in time management and procurement of infrastructure facilities to support the PPLK 1

PENGARUH PERSEPSI KOMPETENSI DASAR DOSEN TERHADAP MOTIVASI BELAJAR MAHASISWA

This study aims determine the effect of Lecturer on the Motivation of Student Learning Result of Accounting Education Program Education Faculty at Banten Jaya University. This research uses quantitative approach method. The subjects of the study are students of Accounting Education Program Education Faculty at Banten Jaya University. In this research data technique used is questionnaire or questionnaire to 69 respondentsfrom 82 Accounting Education study program students.The method used in this research is descriptive research method, and practical analysis of data analysis, validity test, reliability test, normality test, homogeneity test, analysis, simple linear regression analysis, significance test (f test, t test, coefficient of determination).From the results of data analysis that has been done to obtain the results that include the category "High Quality Basic Competence Lecturer" with a percentage of 78.63%. Meanwhile, the motivation of student learning outcomes is categorized as "Highly Motivated" with a score of 3.98. The results obtained from the obtained motivation of 0.686 which means that Lecturer Basic Competence (X) to Motivation Student Outcomes (Y) is equal to 68.8% and the rest of 31.2% by other variables not examined. Thus it can be concluded that there is a significant influence between Basic Competence of Lecturers to Motivation Student Results this is because the value of t count> t table (7.711> 1.667) or significance <0.05 (0.000 <0.05) so that Ho is rejected.

Enhancing Blended Learning Materials using Cognitive Load Theory

Online units of study are now an integral part of accounting education programs. Educators are increasingly becoming responsible for developing and teaching asynchronous online units, which can be challenging. This paper describes the transition of a blended working in professions unit by enhancing the blended materials using cognitive load theory (CLT) at an Australian university. Blended learning significantly reduces face-to-face instruction by integrating online learning experiences. To assess the perceptions of learners on enhanced blended learning materials, survey data were collected and student perception ratings were compared in blended learning environments incorporating CLT concepts and without CLT. Results show that student rated blended learning environments incorporating CLT highly, thus empirically validating the use of CLT in accounting education. The article concludes with suggestions of how accounting educators can incorporate CLT into online accounting instruction.

Impact of ambiguity tolerance and tertiary education on professional judgment

We examine whether tertiary accounting education enables students to develop relevant expertise to tolerate ambiguity in International Financial Reporting Standards (IFRS) and exercise appropriate professional judgment. The results show that third-year accounting students are more tolerant of ambiguity than first-year students, though the difference is insignificant. A significant difference exists between first-year and third-year students in their preference for using IFRS across ten financial reporting contexts. The findings reveal that IFRS-based tertiary accounting education programs have a positive impact on preparing accounting students to practice under IFRS regime, hence accounting standard setters and educators should focus on enhancing such programs.

BUKU SAKU SEBAGAI MEDIA PEMBELAJARAN MATEMATIKA EKONOMI DI PROGRAM STUDI PENDIDIKAN AKUNTANSI FKIP UNIVERSITAS PGRI PALEMBANG

This research aims to; 1) developing a validity book on the economic mathematics in the Accounting Education Program of FKIP University PGRI Palembang 2) developing a pocketbook on economic mathematics at the FKIP University PGRI Palembang Accounting Education Study Program which has been tested for practicality 3) developing economic mathematics pocketbooks in Accounting Education Study Programs FKIP University PGRI Palembang has been developed towards student learning outcomes. The method used in this study is the Development Research or Research and Development (R & D). The results of the study show; 1) pocketbooks of economic mathematics as learning media developed for student learning have been validated with an average of 4.2 very valid criteria based on the assessment of material and language experts, and an average of 4 based on media experts 2) with a percentage of 100%, based on the small group stage and the one to one phase of the very practical categorized economic mathematics pocketbook 3) the results of the field test stage showed that the pocketbook of economic mathematics as a learning medium that had been developed had a potential effect on student learning outcomes with an average score of 7.9 good categories once, and also has a potential effect on student learning activeness with a score of 42.3 very active categories.Keywords: Development, Pocketbook, Economic Mathematics, Learning Media

PENGARUH MODEL PEMBELAJARAN BERBASIS MASALAH TERHADAP MINAT MAHASISWA BERWIRAUSAHA

This study aims to determine and obtain empirical evidence about the influence of problem-based learning model of entrepreneurship interest in students. This research is also to know the result of student learning. This type of research is ex post facto and sampling method using quota sampling method as much as 32 students of class D semester 4 of accounting education program of Universitas PGRI Madiun. Data collection techniques of this study using questionnaires and student learning outcomes. Data analysis method of this research questionnaire using structural equation modeling (SEM) with partial least squares (PLS) tool. The results showed that the problem-based learning model positively affects entrepreneurship interest. Furthermore, student learning outcomes show that the overall score of students above achievement criteria.

(Non) coverage of sustainability within the French professional accounting education program

PurposeThis study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.Design/methodology/approachWe analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.FindingsWe note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.Practical implicationsThis research draws attention to the consequences of society ignoring sustainability education for professional accountants.Social implicationsThis paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.Originality/valueThis research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.