Accounting Graduates Research Articles

Incorporating Data Analytics into a Graduate Accounting Program

ABSTRACT Over the past several years, there have been numerous calls by the accounting profession, advisory boards, and the American Accounting Association to increase the incorporation of data analytics and related tools into the accounting curriculum. While the calls have been loud and clear for “what” needs to be included in the accounting curriculum, the accounting programs have struggled with “how” to incorporate data analytics. This paper describes how one Master's of Accounting Program (M.Acc.) modified its graduate accounting program in a unique way to incorporate data analytics. Led by faculty, the changes were identified and implemented within nine months. Additionally, data analytics was implemented throughout the program, rather than as a stand-alone class. While not a lasting solution, it enabled the M.Acc. program to incorporate substantive changes into the program in a quick and efficient manner, pending a more extensive revision of the M.Acc. curriculum.

A Case Study in Managing the Analytics “Iceberg”: Data Cleaning and Management using Alteryx

ABSTRACTThis case introduces accounting students to data management using a “no code” approach. Many tools can be used for extract, transform, load (ETL) processes. Herein, we introduce ETL using Alteryx Designer, a market-leading tool for managing and manipulating data. In the case, students learn basic data cleaning and joining skills, explore key data management concepts including workflows and metadata, and learn how to create and document workflows in Alteryx. Undergraduate or graduate accounting students who have basic database knowledge (e.g., in an introduction to accounting systems class) and data processing skills will benefit from the case. Evidence from use suggests that the case is relevant, challenging, and useful for the goal of teaching introductory and intermediate-level ETL skills, using Alteryx. The case is easy to implement and an important resource for teaching data management and Alteryx Designer.

Application of Technical and Soft Skills in the First Job Experience by Accountancy Graduates in the Philippines: Implications for Accounting Curriculum Development

Currently, the labor workforce in the Philippines needs accountants brought about by the ASEAN integration. As such, there is a greater demand for universities to produce graduates who are ready to face the real world of business. To produce quality graduates, the technical and soft skills of the accountancy graduates must be in harmony. This study aimed to ascertain the technical and soft skills matching in relation to the first job experience of accountancy graduates. A descriptive-correlational design was utilized in this study. Stratified random sampling was utilized to get the 70-study sample. Self-constructed questionnaires were used in this study. Content validity was done by five experts. Percentages, mean, stand and regression were used in the analysis of data. The work profile revealed the following: 37.14% of accountancy graduates are working in the audit sector, 34.29% worked in General Accounting/Finance; 70% of respondents are currently working with 1 - 3 years of experience, while 30% working beyond 3 years from the date of graduation; 45.71% of the respondents underwent internship at Alas Oplas & Co. CPAs, and 58.57% of accountancy graduates who took the internship program spent at least 160 hours on their internship. Regression analysis revealed that the technical skills gained in the internship program of the accountancy graduates were significantly related to the technical skills applied during their first job experience. On the other hand, the Accountancy Program’s soft skills are significantly related to the soft skills applied during their first job experience.

DATA Act Dashboard: An Instructional Case Using Data Visualization

ABSTRACT This case instructs students on how to extract, transform, and load data (ETL) from disparate sources to perform analysis on Federal Government agency spending transactions: the financial statements of the U.S. Government Accountability Office, DATA Act spending data, and Office of Management and Budget object class definitions. Students also learn to construct an interactive dashboard to allow users to discover and investigate agency spending data and to drill down to specific dimensions, such as program activity or object classification, and to specific standard general ledger accounts used by the Federal Government. A companion case demonstrates how to use robotic process automation to automate some of the ETL steps. This case is designed to be flexible so that it can be implemented in any undergraduate or graduate accounting course from government accounting and auditing to data analytics based on the instructor's preference. JEL Classifications: H61; M41; M42; M48. Data Availability: All data are publicly available.

Job Satisfaction and Life Satisfaction of Accountancy Graduates Over 50 Years

Job Satisfaction and Life Satisfaction of Accountancy Graduates Over 50 Years

Correlational Analysis between Competencies Acquired by Business Education Graduates and Required by the Financial Industry

The relationship between higher education and relevance to industry establishes the utilitarian purpose of the academe. Using a validated researcher made instrument and interview, the study assessed the competencies of the Financial Management and Accountancy graduates from school years 2012-2015 on three competence domains, namely knowledge, skills, and attitude. The descriptive statistics indicate that attitudinal competencies are very strongly acquired; knowledge and skill competencies, strongly acquired; while the financial industry highly requires all three competencies. The gaps point to knowledge and skill competencies that are short of industry expectations. Inference considers the fast-changing dynamics among financial institutions attributing to e-commerce, ASEAN trade conditions, international and national financial regulatory agencies. The study reveals a significant strong positive relationship with skills and attitude on the required and acquired competencies. However, the acquired and required competencies on knowledge have no significant relationship. The industry finds the graduates most prepared on attitude, followed by the skills and lastly, by the knowledge competencies. Keywords : Competency gaps, Business Education Curriculum, knowledge, skills, attitude

An Investigation of English Usage in Careers of Thai Graduates with a Business Administration Degree

The research study aims to investigate English usage in careers of graduates with business administration degree in seven fields of study: Finance, Management, Marketing, International Business, Hotel and Tourism Management, Managerial Accounting, and Logistics Management. Google apps, Facebook, and LINE were the main instruments to collect the data. The questionnaire was created in a Google Form, then, was distributed and shared via Facebook, Facebook messenger, and LINE. Data were analyzed in the forms of graph, chart and percentages by using Google Data Studio. SPSS was also employed to interpret the 5 rating scale questions. The number of respondents was 221. 41.6% of the respondents were 22 years old and they were fresh graduates. Level of English usage in the workplace was high (M=3.57) especially reading skill (M=3.63). English speaking was mentioned as the most useful course at work. English for Specific Purposes (ESP) courses were mentioned in particular careers. Graduates in Managerial Accounting mentioned English for Accountant I and II while graduates in Hotel and Tourism Management mentioned Technical English for Hotel Business, Technical English for Tourism Business, and English for Food and Beverage Service. The most required training topic was English communication, followed by English speaking and English writing. The respondents also perceived that the English language was important for career advancement (M=3.92).

Collusion among Accounting Students: Data Visualization and Topic Modeling of Student Interviews

ABSTRACTAlthough classroom cheating violates academic standards of behavior, it occurs frequently. Although the research on cheating is extensive, few researchers have interviewed students directly involved in cheating behaviors. We explore interview responses gathered from a cohort of graduate accounting students, some of whom colluded on an assignment, whereas others did not. We use Latent Dirichlet Allocation (LDA), a powerful text mining algorithm, as our primary tool to explore the underlying topical structure of the interviews and to demarcate subtle differences among students’ reactions to and explanations of their experience. Because LDA does not impose or require a priori theories, we use it to provide ideas for future research rather than to test extant theories about classroom collusion. We identify five primary topics that emerged from the accounting students’ reflections: (1) general course context (including honor code), (2) the rigor of the assignment, (3) student teams as support mechanisms, (4) the perceived repercussions of cheating (colluding), and (5) personality differences between the tax and audit track students. We find subtle language differences between colluders and noncolluders. Colluders considered the nature of the assignment and the difference between tax and audit majors more significant than noncolluders did. Additionally, the role of teams and the general institutional context were somewhat less relevant for colluders than for noncolluders. We conclude by exploring ethical and pedagogical implications of structuring courses as heavily team based for teaching and future research purposes.

A ansiedade dos mestrandos e doutorandos em contabilidade

Esta pesquisa teve como objetivo analisar o efeito que a motivação, a autoeficácia e variáveis sociodemográficas exercem sobre a ansiedade dos mestrandos e doutorandos em Contabilidade. A amostra foi composta por 246 mestrandos e 76 doutorandos de todos os programas de mestrado e doutorado em Contabilidade do Brasil. Os instrumentos de coleta de dados utilizados foram o Inventário de Ansiedade Traço, para determinar o nível de ansiedade; a Escala de Autoeficácia Geral Percebida, para levantar o nível de autoeficácia; e a Escala de Motivação Acadêmica, para determinar o nível de motivação intrínseca e extrínseca e de desmotivação. Os dados foram analisados através de regressão linear, utilizando a técnica Stepwise Backward. Os resultados revelaram uma predominância de ansiedade nas discentes do gênero feminino em comparação aos discentes do gênero masculino. Em relação ao objetivo primário do trabalho, concluiu-se que a ansiedade é negativa e significativamente impactada pela autoeficácia. Contudo, ela é positiva e significativamente impactada pela motivação extrínseca por controle externo e pela desmotivação. Concluiu-se, também, que preditores, como o nível de motivação para prosseguir nos estudos, ter idade abaixo de 24 anos, o tipo de pós-graduação (se mestrado ou doutorado), receber apoio psiquiátrico/psicológico, receber bolsa acadêmica, o desempenho e o gênero, são significativos para a análise da ansiedade.

November 2020 Placement Ads

November 2020 Placement Ads

Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.

September 2020 Placement Ads

September 2020 Placement Ads

Professional and Transversal Accounting Competences (I)

The main purpose of this article is to study the perception of undergraduate and graduate students compared to the perception of employers regarding the professional and transversal competences required for gaining access to the labor market in the accounting field. For this purpose, we have conducted a descriptive, transversal market research which focused on a target group of 140 undergraduate/ graduate students studying Accounting and 220 employers. The conclusion of the research was that, in order to achieve a successful career in accounting, undergraduate/ graduate students should posses a set of strong transversal competences to complement the professional competences acquired and tested throughout the undergraduate and graduate university programs. So that professional accountants can act as creators, mediators, keepers and reporters of sustainable value for the purpose of supporting the organization, the competences they partially acquired during the qualification and training activities will need to be constantly developed and improved throughout their entire career. Therefore, most of the individuals involved in our research believe that acquiring the membership of CECCAR by the Accountancy graduates can lead to a constant improvement of the competences required on the labor market and also to a successful career.

Accounting Curriculum in the Digital Era: Suggestions for Preparing Botswana’s Tertiary Accounting Graduates

The research is financed by BA ISAGO University, P.Bag BR94, Gaborone, Botswana Abstract Some educational institutions’ might not have developed curricula that are in line with digital technology for future accounting professionals (Islam, 2017). It is imperative that tertiary institutions in Botswana should prudently consider developing or incorporating new learning outcomes and competencies in accounting curricula against digital technological changes when preparing accounting graduates for the industry. Secondary and desktop research was engaged through intensive reports from large global and regional Professional Accounting Organisations (PAOs) such as ACCA, CIMA, BICA, SAICA, AAT and ICAEW which consulted with their various international stakeholders and the industry towards future accountants’ skills and competencies. These are mostly government-sponsored professional qualifications in Botswana except for ICAEW and SAICA which will balance as additional international and regional PAOs. More research was also sought from journals, publications, discussion and opinion papers as well as newspapers in order to collate the digital and technological competencies that are suggested. This paper therefore seeks to alert the Botswana educational curriculum developers to consider and incorporate new technologies that will prepare Botswana for dynamic, world-class and competitive accounting graduates in tertiary institutions towards the changing accounting profession. The findings showed that the accounting profession’s digital skills gap can be closed by incorporating cloud computing, big data, eXtensible Business Reporting (XBRL), artificial intelligence, machine learning and similar in Botswana accounting graduates’ curriculum. Keywords: Accounting, change, curriculum, digital, education, graduate, technology, PAOs, profession DOI: 10.7176/RJFA/11-16-02 Publication date: August 31 st 2020

Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination

<p style="text-align:justify">There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.</p>

Accountants' IT responsibilities and competencies from a student perspective

PurposeResearch question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de Janeiro (Brazil) of the accountants' responsibilities and competencies required to them in assisting IT/IS strategy definition and implementation.Design/methodology/approachThis is a descriptive research, using a qualitative paper-and-pencil approach. Designed based on United Nations Accounting Model Curriculum, a questionnaire was self-applied to 361 accounting students of eight higher education institutions (HEIs) in Rio de Janeiro, whose responses are quantitatively analysed.FindingsAccounting students strongly agree on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues but are quite divided about the related accountants' responsibilities, underestimating their future role in this respect.Research limitations/implicationsAlthough quantitatively adequate, the sample is non-probabilistic and, thus, results cannot be generalized. The authors expect that this paper can encourage HEIs to engage the path of multidisciplinary education and rethink their silo-based pedagogical models which have to prepare students for their forthcoming professional challenges, by introducing interdisciplinary courses, soft skills disciplines and work-integrated learning activities.Practical implicationsFindings can be useful for teachers and coordinators of the IT/IS area in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in IT/IS strategies and practices implementation. The study has relevant implications for educators through the identification and analysis of difficulties faced by students.Originality/valueThis study contributes to the research base of accountants' strategic role since the responsibility awareness identified gap can be elaborated for stimulating the discussion about the centrality of the accountant in IT processes within organizations.

Suitability of accounting education to current market

Purpose of the research: This study evaluates the perception of academicians teaching accounting in the universities of Karnataka state, India in the context of the suitability of accounting education for current market demand. It also assesses the level of suitability of accounting education to the current market need prevailing in the universities of Karnataka state. Methodology: This empirical-conceptual study was conducted based on both primary and secondary data. To analyse the data, accounting education quality index was developed. One-sample t-statistics was used for statistical analysis. Findings: Our results showed that average suitability of accounting education prevailing in the universities of Karnataka state to current market need was 43 percent. Further universities and academicians are needed to upgrade the accounting education system to this direction to build the strong practical knowledge base to the accounting graduates. Implications: The outcome of the results of this research will become an input to universities to take necessary steps for inclusion of AI applications, XBRL, and GRI SRs aspects in the accounting curriculum in the context of accounting and auditing of business and financial information makes the accounting graduates more employable. Originality/Value: This research will add the value to the existing literature in the field of accounting education. Meanwhile, it stresses the need for advancing accounting education in Indian context.

Expectation-Performance Gap in Knowledge and Competencies in Accounting Graduates: Evidence from Tunisia

The aim of this paper is to investigate the gap between the competencies which employers expect and those acquired by accounting graduates. We adopted the framework of (Bui &Porter, 2010) to examine the causal factors that contributed to this gap. A questionnaire survey was distributed to accounting professionals and educators. Furthermore, we analyzed data collected by non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test. Findings indicate the constraints within universities as contributing to the failure of accounting education to provide accounting graduates with the competencies expected by accounting professionals. This study contributes to the literature as one of few studies that examine expectation-performance gap in Tunisia.

The Influence of Introductory Accounting Course Content on Students Choice of Accounting Major in Kenyan Universities

The purpose of the study was to examine the influence of Introductory Accounting Course content on students’ choice of Accounting Major in Kenyan Universities. Introductory Accounting Course content has been under attack by students in most Universities across the world. The course has been viewed as: difficult to pass, number oriented, not exposing students to practice, comprising of rules and regulations encouraging rot learning and therefore dull and boring. The negative perceptions by students towards the course have led to low uptake of Accounting Major. These facts notwithstanding, research shows that Introductory Accounting Course Content is the foundation on which accounting career is grounded. Students’ should be introduced well to the basics of the course, including the accounting cycle and accounting principles. Mastery of these concepts at the earliest opportunity possible not only heightens the comprehension of the course, but also perfects its application in the business world. This would bridge the mismatch that existed between skills posed by the fresh accounting graduates on entry into the job market and employers requirements and expectations. A descriptive cross sectional Research design was adopted. The study sampled students undertaking Bachelor of Commerce degree in twelve selected Kenyan universities and employed a mixture of purposive and stratified random sampling technique to select the Sample of students from the target population. The study adopted a logistic regression model. The research findings revealed that Introductory Accounting Course had a positive significant influence on students’ choice of Accounting Major in Kenyan Universities. The results can be used to make the course more attractive to students’ which would lead to increase in the uptake of Accounting Major in the universities. The study focused on Introductory Accounting Course content as opposed to other studies that previously focused on other aspects of Accounting Major such as earnings, job market conditions and career opportunities as influencers of career choices in accounting among students in universities. The study’s greatest contribution to the knowledge of accounting has been witnessed in its attempt to address the survival of accounting profession. This include: giving more attention to Introductory Accounting Course content by availing relevant teaching materials, application of appropriate delivery methods and employability of competent Introductory Accounting Course Instructors. Keywords: Introductory Accounting Course Content, Kenyan Universities, Students choice, Accounting Major DOI: 10.7176/JEP/11-9-23 Publication date: March 31 st 2020

Yes, You Can Import, Analyze, and Create Dashboards and Storyboards in Tableau!

This case introduces students to visualizing accounting data in Tableau. In it, students import data, conduct basic data cleaning, answer client queries, and create visualizations, including dashboards and storyboards. From the case, students learn basic data cleaning and visualization skills. In its final phase, they also learn critical thinking skills from analyzing a business case and creating a dashboard and storyboard to support business decision making. They experience first-hand the exciting processes of understanding, performing, and communicating professional data analytics work. Undergraduate or graduate accounting students who have completed an introductory accounting class will benefit from the case. Evidence from applications suggests that the case is relevant, interesting, and useful for the goal of teaching introductory data visualization skill, using Tableau, to accounting students. The case is easy to implement, authentic, engaging, and a timely instructional resource for accounting instructors and students.