Accounting Faculty Research Articles

‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties

Abstract It is not overly contentious to claim the term ‘research culture’ has become an accepted part of the academic lexicon in accounting faculties in universities across the globe. For senior as well as early career researchers, a ‘vibrant’ and ‘enabling’ research culture is commonly argued to foster a range of research outcomes by capitalizing upon the benefits that such an environment offers. However, not only has the importance of research culture seemingly assumed the status of conventional wisdom in academic accounting discourse, but the very term ‘research culture’ carries with it an implicit expectation of an ‘ideal’ way in which research outcomes within university accounting schools can be facilitated. What exactly is ‘research culture’, and in what ways does it contribute to research outcomes? This exploratory study seeks to unpack these questions based on interviews with 44 senior accounting academics, drawn from 37 universities across 11 counties. Far from an ‘ideal’, homogenized, one-size-fits-all research culture towards which accounting schools should aspire, the findings of this study point to a continuum of research culture types depending upon the predilection of researchers to adopt a task or relationship orientation to their research. On this basis, we propose a framework within which accounting research culture may be conceptualized. Our findings and their implications offer an empirically informed point of departure for future analysis and interpretation.

The Accounting Doctoral Shortage: Accounting Faculty Opinions on Hiring JD-CPAs as Accounting Educators

**Objectives:** Prior studies have noted that the number of PhDs in accounting are far below the number needed to meet program hiring needs. This paper reviews how the JD-CPA alternative credential is viewed by three academic accreditation bodies (SACS, ACBSP, and AACSB), the American Bar Association (ABA), and current accounting faculty at SACS-accredited institutions of higher education. **Methods:** An online survey was distributed to accounting educators at 439 institutions accredited by SACS, with 248 complete responses received. Individual demographics and institutional information were summarized statistically. Responses to two questions assessing inclination to hire an otherwise-qualified JD-CPA candidate using a 5-point Likert scale were analyzed by multiple regression with individual and institutional variables as predictors. **Results:** The study found that JD-CPA accounting educators are widely present in accounting faculties. Responses to the opinion questions indicated a substantial willingness to hire JD-CPAs, albeit with significant differences based on institution type, faculty rank, and possession of a PhD. **Conclusion:** This study demonstrates general willingness among current accounting faculty to consider JD-CPAs for tenure-track accounting faculty positions while still expressing a preference for candidates with a PhD and with notable reservations from certain demographic segments of the accounting academe.

A case study on accounting faculty's perceptions of technology in accounting classes

The accounting profession is undergoing a transformation because of the explosion of the amount of financial data and information available to organisations, the demand for real-time access to information and the use of business analytics. The accountants of the future need to be qualified to address these challenges. This means that higher education accounting degree programs must adapt their curriculums and courses to leverage technology tools and practices to ensure that their accounting faculties are prepared to teach these courses. The purpose of this exploratory descriptive case study was to evaluate accounting instructors' perceptions and experiences with technology to identify best practices to develop their technological intelligence to enable them to implement technology into accounting programs and courses to meet the demands that technology is placing on the accounting profession.

Key Challenges of Work-Based Learning Application in Teaching and Learning Strategies for Accounting Programs

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a work-based learning (WBL) strategy is a possible significant learning strategy. However, obstacles and challenges accompany any implementation process. Hence, the purpose of this study is to identify and understand the key challenges faced by a group of academics who have incorporated a work-based learning (WBL) strategy into their teaching and learning activities. In an attempt to reach an inductive conclusion, the researchers used observations as main research strategy, supported with indirect oral interviews as additional sources of evidence. The research processes observed those people who were directly or indirectly involved in implementation of WBL at the Teaching Accountancy Firm Salihin – UiTM, Faculty of Accountancy, Universiti Teknologi MARA. Their observations and indirect oral interviews regarding the WBL implementation started on 1 March 2017, and data gathering processes were conducted during the first half of the second year of the WBL implementation. The main findings revealed that academic acceptance, industries’ acceptance, operationalization, and talent are the key challenges faced by participants. In conclusion, smooth and effective implementation of the WBL can be achieved if these four key challenges can be resolved in advance.

Learning Approaches and Academic Performance

Since Graduate on Time (GOT) being introduced as one of their key performance indicators (KPIs), certain higher education institutions are facing with situation where students are unable to complete their studies within the specified time frame. Various learning approaches have been adopted by educators in their effort to enhance students’ examination results so as to assist them to graduate on time. Studies by Tan and Laswad (2015) and Davidson (2002) have proven that learning approaches do significantly give an impact to academic performances, while Djajadikerta et al. (2008) and Chan (2011) have shown otherwise. Hence, this study is performed in order to provide further evidences concerning learning approaches and their impact onto students’ academic performance, i.e. their examination grades. Using Biggs’ (1987a) Study Process Questionnaire, 208 completed questionnaires are obtained from final semester students of Diploma in Accountancy from Faculty of Accountancy, UiTM Perak Branch, Tapah Campus. Data pertaining to their previous semesters’ grades are obtained from the online academic system and analyses are performed using SPSS. The result reveals a significant positive relationship between learning approaches and Cumulative Grade Point Average (CGPA), and it has definitely add credence to the body of knowledge pertaining this matter.

The Effect of Spiritual Health on Academic Burnout with the Mediator Role of Life Expectancy

Background and Aim: Spiritual health coordinates different dimensions of life and strengthens psychological and adaptive functions. The purpose of this study was to determine the effect of spiritual health on academic burnout with the mediator role of life expectancy. Materials and Methods: This descriptive-correlational research was conducted on 313 students of economic, management and accounting faculties of Yazd University. Sampling was done using avilable method. Morgan and Kerejci table was used to estimate the sample size. Data were collected using Maslach's Burnout, Ellison and Paloutzian's Spiritual Health and Schneider's Life Expectancy Questionnaires. To analyze the data, SPSS 23 was used to evaluate the study hypotheses and Liserel software was used to validate the conceptual model of study. Findings: Spiritual health had a significant effect on life expectancy (P<0.05). Life expectancy had also a significant effect on academic burnout (P<0.05), but spiritual health had a significant effect There is no burnout (P<0/05). The direct effect of spiritual health on burnout was not observed, but the effect of spiritual health on burnout was significant with mediation role of life expectancy (P<0/05). Conclusion: According to findings, spiritual health with increasing of life expectancy reduces academic burnout in the college students. It is recommended that educational institutions and universities adopt stertegies and plan some programs to increase spiritual health of the students as well as improving the university environment to minimize the predisposing factors that affect on academic burnout. Please cite this article as: Rajabipoor Meybodi A, Doosthosseinii F. The Effect of Spiritual Health on Academic Burnout with the Mediator Role of Life Expectancy. Bioethics Journal 2018; 8(28): 39-47.

Kepuasan, Motivasi, Keterlibatan Kerja Terhadap Komitmen Organisasi Pada Karyawan Kampus Bangau Unika Musi Charitas

The research carried out tried to examine and analyze the Effect of Job Satisfaction, Motivation, Work Involvement On Organizational Commitment In Bangau Campus Employees at Unika Musi Charitas Palembang. Research respondents were employees as educators, namely lecturers without additional assignments and lecturers with additional (structural) assignments and employees as educational support staff at the Faculty of Science and Technology, Faculty of Business and Accounting at Catholic University Musi Charitas in Palembang. The results of the Discussion of Job Satisfaction, Motivation, Work Involvement Analysis Influence Against Organizational Commitment In Bangau Campus Employees At Catholic University Musi Charitas Palembang. Analysis techniques using quantitative and qualitative analysis. The Research Method is a case study. Sampling Technique is a convinience.. The results of the study are expected to be useful for improving job satisfaction, motivation, work involvement, which has an impact organizational commitment In Bangau Campus Employee. As input for various policies needed for the progress and continuity of organizational life. For further research, this research is used as information material for research to be carried out in the future by combining other variables outside the variables that have been studied.

Análisis y desarrollo de la educación contable: temáticas de su abordaje y principales problemáticas según el pensamiento estudiantil socializado por la Fenecop (2000-2016)

Este trabajo analiza las problemáticas de la educación contable que han sido sustentadas por estudiantes mediante las ponencias que presentaron, desde el año 2000 hasta el 2016, en las comisiones educativas de los congresos nacionales organizadas en torno a la materia; jornadas que realizan conjuntamente las organizaciones estudiantiles de cada programa académico y/o facultad de Contaduría Pública en Colombia, bajo la tutela de la Federación Nacional de Estudiantes de Contaduría Pública (Fenecop). Esta federación surge en 1988, y desde entonces ha impulsado el encuentro y la organización estudiantil en torno a la disciplina. En el presente estudio se realiza un análisis de contenido a las ponencias de la comisión educativa, con lo cual se busca develar el sentido de las problemáticas que atañen a la educación contable. El examen de las veintitrés ponencias revisadas abarca (a) el estudio de las temáticas idóneas para el abordaje de la educación contable y (b) el análisis de problemas concretos de la educación contable. Ambos criterios son interpretados de acuerdo con un marco de referencia compuesto por el movimiento estudiantil contable, la modernización de Colombia y el condicionamiento de la Contabilidad. Al final del estudio se observa que los estudiantes no consideran que el análisis educativo se limite a ser un tema exclusivo del currículo, y pantean cómo los problemas identificados denuncian múltiples factores que corresponden a cuatro puntos de encuentro: el contexto, el currículo, la enseñanza y la pedagogía.

Simuladores de negocios como herramienta de enseñanzaaprendizaje en la educación superior

Los simuladores de negocios son una herramienta de ensenanza-aprendizaje que busca facilitar el aprendizaje activo basado en la resolucion de problemas que fomenta en los estudiantes el analisis, la toma de decisiones y la evaluacion. Este articulo presenta un estudio cuyo objetivo fue analizar los resultados de aplicacion de simuladores de negocios a una seccion de la Facultad de Contaduria y Administracion, region Xalapa, de la Universidad Veracruzana. Mediante una investigacion descriptiva transversal, se determino si se logra un aprendizaje significativo a partir de su aplicacion, autoevaluacion de las tematicas abordadas y evaluacion de resultados por parte del docente. Los resultados obtenidos retratan los simuladores de negocios como una herramienta unica para crear un entorno de ensenanza-aprendizaje efectivo, puesto que propician una vision integral de los saberes teoricos con base en las relaciones dinamicas de mercado que surgen en la gestion empresarial; esto permite a los estudiantes poner en practica conocimientos y tecnicas proporcionadas en diversas materias que dan un valor agregado al hecho pedagogico. Con los hallazgos de este analisis, se dispone de materia prima valiosa para el diseno e implementacion del proyecto de simulador de negocios propio de la universidad, el cual se encuentra en proceso de desarrollo.

A Framework Based Knowledge Sharing Factor in Higher Institution

This paper defines and explain on the overview of this study that involve matters such as the problem statement, research question, research objective, scope of the study and significant contribution. The aim of this study to determine the factors that influencing knowledge sharing. The study study take place at Universiti Teknologi Mara, Malaysia that involves lectures from the Faculty of Accountancy at the university. The study attempts to investigate the factors that affecting knowledge sharing among lectures in faculty of Accountancy at UiTM.

Improving the Lecturers of Musi Charitas Catholic University Speaking Skills through Oral Presentation

&lt;p class="AbstractText"&gt;This research is aimed at investigating whether oral presentation technique was able to be used as a way to develop the lecturers of Musi Charitas Catholic University speaking skills, Palembang. This study is a quasi experimental design, specifically, it is a one group pretest posttest one. There were 22 lecturers taken as samples based on availability. These lecturers were from three faculties - Faculty of Business and Accounting; Faculty of Science and Technology; Faculty of Health Science. Training were administered for five days for each lecturers from different faculties. A speaking rubric was used to evaluate the lecturers' speaking skills development by two experts in TESOL. Paired t-test and multiple regression were used as statistical analysis to find the siginificance and the depth of influence of each category of speaking techniques. Those categories were organisation, content and presentation. The significant finding of the research is that oral presentation technique was able to improve the lecturers' speaking skill in terms of talk of performance.&lt;/p&gt;&lt;p&gt;&lt;strong&gt; &lt;/strong&gt;&lt;/p&gt;

ISA 570: Italian Auditors’ and Academics’ Perceptions of the Going Concern Opinion

AbstractThis study aims to identify which of the indicators used to assess whether an entity may not be able to continue as a going concern are regarded by Italian partners in auditing firms and Italian accounting and finance academics as being the most important. The indicators and ratios are those pursuant to auditing standard ISA 570 Going Concern, the literature and professional practice. ISA 570 does not suggest a hierarchy of these indicators, because they are only examples of events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern (GC), nor does it suggest specific ratios. To this end, an online survey was administered to partners in auditing firms and to the university faculty of Accounting and Finance. The paper contributes to enriching previous literature by providing insights into how Italian auditors and Italian financial reporting scholars prioritise GC indicators suggested by ISA 570. The results have the potential to help auditors and directors focus on the most relevant indicators in a GC assessment.

Expanding Your Traditional Quick Books Course with Labyrinth Learning Digital Tools in an Online Environment

This Study focuses on processes and outcomes associated with an accounting faculty initiative to reform teaching and learning in the undergraduate accounting curriculum at a private university. The purpose of this study is fourfold. First, the study examines the preparation for students in the workplace. Second, retention and completion of students. Third, the study examines learning outcomes to improve undergraduate teaching. Lastly, the study aims to develop an understanding of how outcomes of digital tools technology-enhanced reform can serve to alleviate time constraints on accounting faculty and address challenges of faculty in an online environment.

Rewarding Collaborative Research: An Analysis of Gender and Academic Accounting Faculty Salaries

Research on academic pay finds an unexplained gender pay gap that has not fully dissolved over time and that appears to increase with years of experience. In this study I consider how role congruity bias contributes to this pay gap. Bias is more likely to manifest in a context where there is some ambiguity about performance and where gender stereotypes are stronger. I predict that bias in the attribution of credit for coauthored research leads to lower returns to research for female professors. To test this prediction, I use a sample of Canadian faculty in accounting, where research is typically coauthored, where females are underrepresented at the most senior ranks, and where many universities evaluate merit in research, teaching and service to determine salary increases. In regressions of salary on individual and institutional determinants of salary, I find that women earn marginally less than men. However, the gender gap is only evident for women who publish in a selective list of journals; for the subset of faculty with no publications from this list, there are no significant differences in salary. For researching faculty, the pay gap relates specifically to research productivity. While women publish less on average than men, the returns to their research are also lower. In particular, the relation between the individual’s research ranking and salary is significantly lower for women who publish a higher proportion of their work with men, than for all other faculty. Additional analysis of salary and coauthor patterns confirms that women receive significantly less credit for coauthored articles they publish with men than those they publish with other women but that no similar variations in reward are evident for men across publishing patterns. These findings suggest bias in the attribution of credit for coauthored research in the determination of salary, consistent with role congruity theory, and provide an important potential explanation for why salaries for women vary systematically from those of men even after considering productivity. Providing lower rewards for equal work represents a continuing ethical issue in academe and compounds the challenges already facing women in the profession.

Terman-Merril Application for Intelligence Measurement

The computational applications support different processes in organizations, one of these processes are those related to human resources, where one of the activities is the hiring of new personnel; the evaluation of human talent to be integrated into a company can be measured through different tests, one of which is the Terman-Merril intelligence test, which measures the intellectual quotient of candidates with a series of sub-tests. In this project, the waterfall method has been used for the development of a web computational application for the Terman-Merril intelligence test, as well as the management of the users and the results obtained to be visualized in spreadsheets for its subsequent analysis and graphing. The ASP.Net programming language and the SQL Server 2014 database have been used for the programming and the storage of information. As a result, it has been applied successfully in some companies, obtaining measurable and evaluable results on the candidates. The application has also been installed in a computer lab for students enrolled in the Bachelor of Human Resources at Faculty of Accounting and Administration at Coahuila, Mexico.

Teaching IFRS performance in accounting training in universities-development opportunities for young lecturers

Through the method of document research combined with the interview method, the author made some comments on the development opportunities of young lecturers when teaching accounting in accordance with International Financial Reporting Standards (IFRS) in the integration trend, these are the hypotheses of research. By using background theories in economics and synthesizing results from interviews, the author has demonstrated the hypotheses proposed. From the results of the analysis and proof of the research hypotheses, the authors propose some recommendations for university training in accounting and for young accounting faculty to improve quality and effective in training high quality accounting human resources, meeting the trend of integration

THE IMPACT OF RELIGIOSITY, AND SUSTAINABILITY AWARENESS ON CAMPUS IMPACT SUSTAINABILITY

This paper provides an insight on the impact of religiosity and sustainability awareness on the campus impact sustainability. The nature of this study was to explore the relationships, and using the survey questionnaire for primary data collection. The research question for this research was “Do religiosity and sustainability awareness affecting the campus impact sustainability?” Convenience sampling technique was applied to sample more than 150 students at the Faculty of Business, Economics, and Accountancy, in Universiti Malaysia Sabah (UMS). Adaptation of three different questionnaires were used to construct the questionnaire of this research. General measures of religiosity refer to its intensity, salience, and importance in the individuals, and mostly are self-report on single item on the subjective importance of religion or the salience of religious identity. For better measurement in religiosity, the authors have adopted the Centrality of Religiosity Scale (CRS) questionnaire developed by Stefan Huber and Odilo W. Huber. The Scale is a set of 15 items measurement on centrality, importance or salience of religious meanings in personality. Four questions were developed to measure the awareness and concern of students about the environmental sustainability. Third part of the questionnaire is a 26-items questionnaire by McNulty. Apart from it, the authors have also included several demographic factors to investigate whether the gender and parent’s education level would influence the variables.Â

Social media as a complementary learning tool for teaching and learning: The case of youtube

Taking into account the importance of using video and visual objects for teaching, some universities utilize YouTube as a complementary teaching tool. This work analyses students’ perspectives on the usage of YouTube for learning, their corresponding usage patterns, and associated factors prompting them to use YouTube. We interviewed 30 students, and went on to develop a scale for academic learning as a determinant of YouTube usage, which was then validated amongst the students. Data were collected from a total of 321 students in the Faculty of Business and Accountancy, University of Malaya to test the developed construct. The results confirmed that entertainment, seeking information, and academic learning are some of the main motivations for using YouTube. We regard YouTube as an effective tool that can enhance the learning experience if the video is indeed relevant to the subject at hand. It is recommended that instructors integrate YouTube into their respective courses to benefit from its inherent advantages in the context of learning/teaching.

The use of Social Networks by the Students of a Mexican Public University

The purpose of this study was to determine the relation between the students’ use of digital social networks and the variables of age, time, gender, reasons and their Bachelor’s Degree program, in the context of the Faculty of Accounting and Administration (FAA) at a Mexican public university (MPU).The specific objectives were: determine the places and devices used to access their preferred digital social networks; their use and motivations to use these tools. The design of the research was non-experimental with a correlational quantitative focus. An instrument was designed, validated and applied to 842 students of a population of 3670. A descriptive analysis was done and, Spearman’s Rho, ANOVA and student’s t tests were applied. The results determined that Facebook is the most popular social network, followed by YouTube; the main significant reason was leisure. Also there is no influence among the age of the students of the FAA and the time that they spend on digital social networks; the gender of the participants does influence the reasons why they take part in the digital social networks. Furthermore, neither their BA programs, nor the reasons why they take part in the networks, influence the type of digital social networks they use. https://doi.org/10.26803/ijlter.16.10.10

"FACTORS THAT INFLUENCE THE MENTAL HEALTH OF HIGH LEVEL STUDENTS".

18Sep 2017 "FACTORS THAT INFLUENCE THE MENTAL HEALTH OF HIGH LEVEL STUDENTS". 1Ana Rosa Can Valle , 1Jaqueline Guadalupe Guerrero Ceh , 1María de la Luz Romero Orozco , 2Charlotte Monserrat LlanesChiquini , 3Fajime Cú Quijano , 4Graciella Josefa Rosado Vila , 5Lidia María Maas Ortegón , 6Guadalupe Sánchez Chin , 7Arisveth Guadalupe Alejandro Dorantes Professor and researcher of the faculty of nursing of the autonomous university of campeche. Professor and researcher of the faculty of accounting and administration of the autonomous university of campeche. Professor and researcher of the faculty of social sciences of the autonomous university of campeche. Professor and researcher of the faculty of dentistry of the autonomous university of campeche. Professor and researcher of the faculty of law of the autonomous university of campeche. Intern of the degree in gerontology of the faculty of nursing of the autonomous university of campeche. Independent investigator of the city of campeche.