Accounting Education Programs Research Articles

A Preliminary Investigation into an Accounting Education Program for Hospital Department Manager

A Preliminary Investigation into an Accounting Education Program for Hospital Department Manager

Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Propinsi Lampung

This study aims to analyze and provide empirical evidence about the effect of motivation on student interest in accounting to follow accounting education program. Hypothesis in this research is motivation influence of student interest in accounting to follow accounting education program. The data used in this study is primary data. The primary data used by using questionnaire obtained from 90 respondents is S1 students majoring in accounting at the University of Lampung Province who have taken 120 credits or who was in the seventh semester. Samples were obtained by proportional sampling. The data analysis technique used in this study is a simple regression analysis and hypothesis testing t test using SPSS 18.0 for windows. Results of the study was the hypothesis is accepted as motivation affect the interest of the education of accounting students to follow the accounting profession.

The Reality of Accounting Education Programs in the Jordanian Universities and Compatibility with the Requirements of International Education Standards (IES3)

The Reality of Accounting Education Programs in the Jordanian Universities and Compatibility with the Requirements of International Education Standards (IES3)

Understanding of Accounting Students About Earning Management to Preparation of Financial Statements, and Code of Ethics for Accountant

OECD based on one component of Corporate Governance is the existence of an adequate financial reporting system. Wyatt (2004) mentions that there are weaknesses in accounting, is the greed of individuals and corporations, providing services that reduce independence, too ‘soft’ on the client and avoiding participation in existing accounting rules. Should give greater attention in accounting education on two things, namely the appreciation of the accounting profession and an appreciation of the ethical dilemmas. This can be manifested in a subject, teaching method to the preparation of the curriculum which is based on the values of ethics and morals. The development of accounting education based on ethics is needed feedback about the current conditions. This study aimed to determine students ‘perceptions with intent to know the understanding of earnings management in the preparation of the financial statements and the effectiveness of the existing curriculum in shaping students’ understanding of accounting. The study sample consisted of 139 students majoring in Accounting S1 Regular programs are divided into 100 final year students and 39 new students. It also conducted tests of differences with other accounting courses, the number of samples used in this study were 156 students in Accounting Diploma program, and 62 students of the Accounting Profession. Based on the research results, (1) that the disclosures of information to the problem avoid differences between groups of respondents. (2) The student refuses accounting earnings management. (3) The difference in the curriculum between studies in accounting education programs leads to differences in perception between students across the course. (4) The process of teaching in S1 has managed to give a better understanding to the students that accountants require interaction with the environment.

Bridging the Gap between the Perceptions of Accounting Students and Accounting Practitioners : Evidence from Ahlia University of Bahrain = سد الفجوة بين تصورات الطلبة و الممارسين لمهنة المحاسبة : دليل من الجامعة الأهلية في البحرين

Over the past two decades, professional accounting bodies, accounting practitioners and educators have criticized accounting education programs for failing to meet the demands of the changing business environment. This failure by universities has created a gap between accounting practice and accounting education.With the aim of increasing transparency, minimizing the gap between students, job seekers and practitioners this study sought the views of accounting practitioners and accounting students in Bahrain, regarding important competencies required for a career in accounting. Data were obtained from 39 students attending the same university and 39 practitioners from various organizations using a survey. The findings indicate that although there is an agreement between the perceptions of both groups, some significant gap still exists. Basic accounting skill is rated as the most important professional skill by both groups. While students felt that leadership is the least important skill; practitioners on the other hand felt that general knowledge is the least important. The findings and conclusions of the paper have implications for accounting education in Bahrain. Accounting graduates are not well-equipped to take an immediate part within many Bahraini employers’ business and must be trained extensively before becoming fully functional.

Communication Apprehension of South African Accounting Students: The Effect of Culture and Language

ABSTRACTDeveloping communication skills is an objective of many accounting education programs. Students' communication apprehension may hamper this. This study explores South African accounting students' communication apprehension and the association thereof with culture and home and instruction language. Data were collected using the Personal Report of Communication Apprehension (PRCA-24) and Written Communication Apprehension (WCA) self-report questionnaires. South Africa provides an example of the salience of race, given past racial segregation. Culture is, however, more complex than physical appearance. Significant differences were identified in communication apprehension between students from previously disadvantaged African communities attending poorly resourced schools, and African and White students attending well-resourced, Westernized schools. Further, this study suggests that students who receive instruction in the business language in which they are to function as graduates exhibit less communication apprehension in that language, regardless of their home language. While this study considers South African students, the results may be of interest in other multicultural or multilingual environments, particularly where socio-economic differences pervade. The adoption of pedagogy to remedy the communication apprehension of a student may aggravate the apprehension of another. To limit such unintended consequence, instructors need to look beyond appearance in anticipating a student's predisposition to communication apprehension.

Professional accounting education programmes in South Africa and India

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies). Findings – With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards. Research limitations/implications – A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time. Practical implications – India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries. Originality/value – The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

La educación contable en Cuba: conocimientos, habilidades y valores

The professional accounting education Programs in Cuba, although he responds some the requisites of national economy, opposing view international standards are reciprocated. He brushes them opposing view of study of Accounting and Financy they are chorded improve them practical academicians and professionals of Latin America. The student of the elevated railway no solo receives theoretic knowledge and technicians, destiny also develop abilities and human moral values that they must guarantee his professional ethical and socially responsible performance. The elevated railway In present work no makes an elevated railway itself characterization of relatable studies in Cuba and they evidence the aftermath of empiric study on grade of development of abilities and moral values in the students of the University of Havana.

Strategic planning as an approach for developing accounting education programs

Strategic planning as an approach for developing accounting education programs

Imperialism and the integration of accountancy in the Commonwealth Caribbean

Abstract The Commonwealth Caribbean has become aware that foreign accounting education and training programmes, in particular the dominant British qualification system, may no longer be relevant to post-independence regional economies. Considering the limited resources to localise accountancy in each country, in October 1988 the chartered institutes in the region signed a memorandum of understanding (MOU) to integrate regional accountancy. However, almost 25 years since signing the MOU, the dream of independent regional accountancy has yet to become a reality. Through the frame of imperialism, this study provides up-to-date evidence of the internal influence of colonialism and the external pressure of globalisation, which remain obstacles to the integration of accountancy in the Commonwealth Caribbean. Given the local, regional and transnational capitalism interest, regional legislative support may be necessary for the dream of accountancy integration to be actualised in the region.

Keberlanjutan Kurikulum Berbasis Kompetensi Dalam Meningkatkan Mutu Pendidikan Akuntansi Pada 5 (Lima) Perguruan Tinggi Swasta Di Surabaya

Curriculum as a high education implementation tool that has to be dynamic, therefore periodically it is required to be evaluated and enhanced in accordance with the development of knowledge and technology. The current issue is how the continuance of competency-based curriculum increases the quality of accounting education at five private universities in Surabaya. Research question related to graduating competency standard, cuticulum structure, learning materials, syllabus and the learning implementation plan in standing by the learning activity, the role of lecturer in enacting SCL-centered learning method, appraisal of learning result and learning process evaluation. The objective of this study is to examine and to evaluate development process and the continuance of competency-based curriculum implementation to accounting high education. The used research type is qualitative description research with Research and Development (R&D).In the education research there are research of knowledge aspect and education practices, knowledge and curriculum practices, learning practices, knowledge with guidance and counseling practices, and knowledge with education management practices. If they. Are carried out in the accounting education research in order to describe a process of education activity based on what occurs in the field as further study material to find out the shortage and the weakness of accounting education program so that those can be required to
 improve the curriculum and to adapt to the world of work today. The conclusion which is gained in this research states that the curriculum of bachelor degree’s accounting study program at faculty of economics Wijaya Putra University, faculty of economics Darma Cendika Catholic university and Faculty Of Economics Merdeka University, implementation of KBK’s continuance requires much more gradually and continually improvement. While Faculty Of Business Widya Mandala Catholic University And Indonesia School Of Economics (STIESIA) have applied competency-based curriculum eventhough there is still much that needs to be improved gradually and continually so as to produce the quality of the college itself and the quality of graduates.

A survey on student satisfaction with cooperative accounting education based on CPA firm internships

PurposeThe purpose of this paper is to investigate how cooperative accounting education (CAE) programs jointly activated by an accounting institution and its cooperating CPA firms impact the students’ satisfaction with practising what they have learned in work placement.Design/methodology/approachA structured equation model is constructed to describe the explanatory framework of the student satisfaction with CAE programs based on the CPA firm internship. The paper also presents a survey of 192 accounting interns at 14 local CPA firms in South China, in order to test how satisfied the intern students are with the cooperative education program.FindingsThe results prove that student interns are quite satisfied with the arrangements and learning effects of CAE programs, but they are not much related to improvement of their socialization skills. The findings reveal that the CPA firm culture has considerable influence on the effectiveness of CAE; the student command of accounting expertise has moderate impacts on it; and university curriculum makes no significant differences to student satisfaction.Research limitations/implicationsThe structural framework established in this study synthesizes the impacts of accounting expertise, CPA firm culture and university curriculum on student satisfaction with CAE programs could be implicative to further research on cooperative education or work integrated learning.Practical implicationsMy study highlights the importance of student satisfaction with CAE programs based on the CPA firm internship. An effective CAE program requires the involvements of the universities, the students and the CPA firms. In particular, the firm culture greatly contributes to the student satisfaction with the program.Originality/valueThis paper points out the student satisfaction as a crucial perspective to evaluation the effects of CAE programs. This paper also synthesizes from prior literature a theoretical framework for investigating the effects of CAE programs based CPA firm internship.

New Approach to Teaching of Ethics in Accounting 'Introducing Islamic Ethics into Accounting Education'

Recent accounting scandals and financial frauds led to a focus on accounting ethics and the need for reviewing of accounting ethics education. Accountants have obligations to shareholders, creditors, employees, suppliers, the government, the accounting profession and the public at large; therefore, they have to remember responsibility in accounting profession. The existence of accounting standards and rules per se does not guarantee sound and appropriate financial reports, and lack of professional ethics can give an unrealistic picture of financial reports. Despite accounting standards and rules, without values and responsibilities, accountants can provide manipulated financial reports. Although, textbooks, case studies, articles and journals about accounting ethics have been used in accounting education programs, it seems that for developing and promoting ethical thinking, a reengineering in accounting education for identifying and planning ethical behavior based on ethics including humanizing accountants and self regulation in their work environment must be used. It needs a social planning to make accounting students in public or private universities and accounting organizations aware of ethical behavior. This study is a survey study that explores the theories and various approaches used for teaching ethics in accounting. The aim of this study is to introduce a new approach to ethics education in accounting profession by incorporating Islamic ethics in all courses of accounting education.

New Approach to Teaching of Ethics in Accounting “Introducing Islamic Ethics into Accounting Education”

Recent accounting scandals and financial frauds led to a focus on accounting ethics and the need for reviewing of accounting ethics education. Accountants have obligations to shareholders, creditors, employees, suppliers, the government, the accounting profession and the public at large; therefore, they have to remember responsibility in accounting profession. The existence of accounting standards and rules per se does not guarantee sound and appropriate financial reports, and lack of professional ethics can give an unrealistic picture of financial reports. Despite accounting standards and rules, without values and responsibilities, accountants can provide manipulated financial reports. Although, textbooks, case studies, articles and journals about accounting ethics have been used in accounting education programs, it seems that for developing and promoting ethical thinking, a reengineering in accounting education for identifying and planning ethical behavior based on ethics including humanizing accountants and self regulation in their work environment must be used. It needs a social planning to make accounting students in public or private universities and accounting organizations aware of ethical behavior. This study is a survey study that explores the theories and various approaches used for teaching ethics in accounting. The aim of this study is to introduce a new approach to ethics education in accounting profession by incorporating Islamic ethics in all courses of accounting education.

The International Accounting Education Standards Board: Influencing Global Accounting Education

ABSTRACTThe purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training.Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.

A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS

ABSTRACTThis paper, through case analysis employing analytical autoethnography, investigates the pedagogical approach employed in an introductory course to IFRS. This course is part of a professional accounting education program in South Africa. The analysis reflected the teacher-centered orientation of the pedagogy employed, despite warnings in the literature that such an approach may be inappropriate in educating future accounting professionals. The adopted approach has, however, contributed to the success of alumni in the professional accountancy examinations. Further, these graduates' technical proficiency ensures they are almost immediately productive in the real world. Whether these graduates have been provided with an adequate foundation for long-term career success is, however, debatable.

Ethics Education for Accounting Students—a Toolkit Approach

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

Nothing like the Enron affair could happen in France (!)

This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teaching process and claims that more accounting theory and ethical issues should be introduced in accounting educational programmes.

Measurement Of Quality Attributes In Accounting Education Programs: Perceptions Of Certified Public Accountants

Higher education institutions must address quality issues relating to diverse user needs. Students, their families, employers, governing boards and society in general are all interested in maintaining and improving the quality of higher education. Specific attributes of quality in higher education are difficult to define, and may vary according to the needs of user groups. This study examines quality attributes of educational programs from the perspective of one particular user group: certified public accountants (CPAs).

Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research

All organizations must respond to changes in their external environments so that existing competitive advantages can be maintained and new opportunities that change often brings captured. Accounting education programmes are not exempt from this basic business principle. While much has been written about how accounting education programmes must respond to changes in practice, the overlooked higher education environment is likely having a more direct and significant effect on accounting education. This paper identifies and briefly describes several components of the higher education environment, including students, faculty, and culture. How these components could affect accounting education is also addressed. Suggestions as to how several best business practices, including just-in-time and total quality management, can be used to improve accounting education are provided. The paper concludes by identifying some important research implications of accounting education's changing environments.