Account Of Education Research Articles

Research on the Talent Cultivation Model of Accounting and Finance Professionals in Higher Vocational Education under the Background of MOOCs

In the era of big data, higher education institutions need to keep up with the development trend, gradually optimize and improve teaching methods, and realize the organic combination of teaching and technology. Higher vocational colleges should take the initiative to integrate science and technology into teaching practice and promote the organic combination of science and technology and education. Moocs, as a typical representative of the integration of science and technology and education, should keep up with the trend of The Times. Through in-depth research on the advantages of MOOCs for the teaching of finance and accounting major, the problems of integrating MOOCs into teaching are analyzed, and then targeted and operable countermeasures are put forward.

Analysis of the Alcohol Industry’s Corporate Social Responsibility Practices in Portugal

Introduction: In Portugal, the alcohol industry (AI) engages in corporate political activity, influencing decision-making and potentially obstructing the implementation of evidence-based alcohol policies, such as higher taxes, stricter advertising laws, and mandatory warning labels on all alcoholic beverages. Yet, no research has been conducted specifically on the industry’s corporate social responsibility activities (CSR), which can also hinder the implementation of these cost-effective policies while serving as a means for nurturing its reputation. Methods: This study addresses this gap by examining the CSR practices of ten AI actors in Portugal. Through qualitative content analysis, data collected from their websites was categorized based on an adapted framework considering seven CSR categories. Results: The results revealed CSR practices across all categories, with corporate philanthropy and alcohol information provision and education accounting for 65% of the analyzed data. The findings highlight potential conflicts between the public health initiatives of AI in Portugal and its profit-driven objectives. Conclusion: CSR activities undermine health protection and alcohol harm prevention efforts by promoting a dubious discourse about an undeniably harmful substance. The present study recommends considering vigilant monitoring, regulation, or even the ban on CSR practices of AI in Portugal.

Wollstonecraft and the Burghs of Newington Green

ABSTRACT This essay investigates the importance of Mr and Mrs James and Hannah Burgh of Newington Green for Mary Wollstonecraft’s life and career during the 1780s. Newington Green was a hugely productive environment for Wollstonecraft, but the Burghs offered a particular combination of support and provocation. Hannah Burgh was Wollstonecraft’s mentor and financial supporter from 1784, during her residence in Newington Green, and until she became the protégée of Joseph Johnson in 1787. Through Hannah Burgh, Wollstonecraft accessed the works of the late James Burgh, who had died in 1775. Burgh’s pedagogical writings were important intertexts for Wollstonecraft’s early works, especially in their account of female education, their “rational” treatments of scripture, and their responses to Jean-Jacques Rousseau. Wollstonecraft builds on Burgh’s writings in her pedagogical works, and he continues to be an important interlocutor even after Wollstonecraft’s departure from Newington Green. Burgh’s anthology The Art of Speaking (1761) is a model and probable source for one of Wollstonecraft’s first publications for Johnson, The Female Reader (1789). In her own anthology, however, Wollstonecraft offers a distinct account of reading as a tool of improvement, and builds a new canon of reading texts for women and girls.

Towards Agricultural Development: A Study of the Americas Public School System in Bukidnon 1901-1940

The resettlement of Bukidnon following its separation from the Misamis province in 1907 was formalized under the Special Provincial Governmental Act, also known as Act 1693. This transition sparked various resistance movements within the province, including the Tauidis outlaws and the Tungud movement, both formed to oppose America's resettlement campaign in Bukidnon. After its suppression by the constabulary the American administration introduced an education system aimed at pacifying the Bukidnon population while fostering economic self-sufficiency in the province. This paper aims to analyze and evaluate the role of the education system in Bukidnon as a crucial component of America's pacification and integration campaign in the province. It addresses key questions such as: How did the America introduce education in Bukidnon? What were the education policies implemented by America in the region? And what impact did education have on the economic and political integration of Bukidnon? The study uses an archival approach, relying on primary sources including the Reports of the Director of Education from 1906 to 1938, as well as the Annual Reports of the Philippine Commission, the Report of the Auditor of the Philippines, and the Annual Report of the Governor General of the Philippine Islands. These sources offer a descriptive and narrative account of education in Bukidnon within the broader context of America's campaign of pacification and integration. This research is significant as it rationalizes the impact of America's education on the agricultural systems and food production in the province. By examining the development of the education system, this study contributes to a deeper understanding of the dynamics of colonial governance and its impact on local communities.

Teaching Race in Business Schools: The Challenges and Possibilities of Anti-Racist Education

This article explores anti-racist education in business schools amidst the backlash against critical race theory in an anti-Black world. I conduct an autoethnography of my experiences as a woman of colour and management educator who has attempted to bring critical discussions of race and racism into my classrooms. The article examines the barriers to anti-racist teaching in business schools and shows how they interweave individual/interpersonal, institutional, and ideological domains of power. Through my stories, I offer an account of the ways anti-racist education may be limited when it relies on the efforts of individual academics and reveal the tolls that anti-racist education can take on the educator, especially when they are navigating wider systems that are hostile to racial justice. By interrogating the challenges of anti-racist education, I also reflect on the practices and conditions that make meaningful anti-racist education possible.

Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education

GENDER AND FINANCIAL REWARDS: ACCOUNTING STUDENTS' INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT

The choice of operators that can be taken as someone who has an accounting education background, namely public accountants, government accountants, corporate accountants, and educator accountants. The difference in career choices is where accountants work. Public Accountants are independent accountants who work for the public interest. This research is empirical research with a quantitative approach that involves the use of statistical analysis. The study used primary data, the research sample consisted of 160 accounting students from 1 PTN and 3 PTS. The tool used in the research was logistic regression with SPSS software version 16. Research explains gender influences the intention of accounting students in for a career as a Public Accountant. However, consideration of financial rewards and the job market has not been able to provide empirical evidence of interest in accounting students for a career as a Public Accountant.

Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases

ABSTRACT This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to seven educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation using a framework. However, ChatGPT performs relatively poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT’s developer are ineffective in identifying text created by artificial intelligence text generators (AITG). These quantitative results, although limited in generalizability, illustrate the current “state of the art” and allow us to suggest ways in which instructors can structure assignments to reduce the effectiveness of AITGs in subverting the learning process and ways in which instructors can incorporate AITGs into assignment requirements to help students attain desired educational outcomes.

Early foreign language education: play as a site for child agency

ABSTRACT Understanding the role of play in early childhood education is crucial. Current research suggests that play is increasingly seen as a vehicle for achieving pre-established curricular aims that prioritise school readiness, often reducing opportunities for stimulating child agency. This paper reports on a study conducted within the context of foreign language education in the early years (English as a foreign language in the Catalan context), which aimed to address the following questions: To what extent do pre-primary EFL teachers (1) recognise child agency and take it into account in foreign language education; (2) recognise the affordances play scenarios offer for children to enact their agency? A small-scale qualitative study was designed which included self-reporting questionnaires, an elicitation technique in the form of a Play Scenario Evaluation Activity, and online interviews with teachers to reflect on the Evaluation Activity and their own practice. Findings raise concerns about the ever-widening gap between understandings and implementations of play in general early childhood education and the foreign language classroom. Prevailing assumptions regarding best practice in early years ELT (teacher-centred practice, target language only policies, emphasis on fun) limit children’s opportunities for enacting agency and taking an active role in their own development.

San Min and its Spencerian origin

PurposeThe aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.Design/methodology/approachThis article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.FindingsYan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.Originality/valueThis article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

Pendampingan Usaha Kecil Pengrajin Batik Cirebon dalam Self-Assesment System Sesuai Peraturan Harmonisasi Peraturan Pajak pada Post Covid-19 Era

Since the Covid-19 pandemic hit, business industries in Indonesia have struggled to revive their operations. The contribution of tax payments from Micro, Small, and Medium Enterprises (MSMEs) during the Covid-19 era has also declined. Out of a total of 64.2 million UMKM, only 2.3 million have a Taxpayer Identification Number and are actively paying taxes. In response to this situation, a community service initiative was undertaken by members of the Ikatan Akuntansi Indonesia, Department of Educator Accountants, DKI Jakarta, to assist MSMEs in the Batik Cirebon sector. The aim of this community service was to provide support to Batik Cirebon MSMEs in various areas, including planning, simple cash bookkeeping, determining production costs, sales of products, and introducing tax practices in the post Covid-19 era. The community service was executed through entrepreneur and e-commerce marketing training, tax compliance awareness sessions under the self-assessment tax system scheme for Batik MSMEs, and business consultations tailored for the Batik MSMEs. The outcome of this initiative showed an improved understanding among Batik Cirebon MSMEs in areas such as planning, cash bookkeeping, determining production costs, product sales, and tax practices after the Covid-19 pandemic. The results of this service are expected to be useful for improving the quality of governance towards improving the performance of Cirebon Batik MSMEs in the post-Covid-19 era.

Current Developments and Perspectives Regarding Financial Reporting in Romania. Qualitative Requirements for Financial Audit

Through this paper, the authors have proposed to highlight the current topics that are of real interest for the economic environment, in general, and for the accounting profession, in particular, mainly aiming at the following: the dynamics of the evolution of regulations regarding financial reporting at the national level, in correlation with the overall requirements at European and international level; the novelty of approaches regarding financial reporting/corporate reporting and their complexity in the context of current European policies and strategies regarding sustainable development, achieving the green transition and building an economy in the service of citizens; the content analysis of the conceptual and substantive developments of recent European regulations, embodied in Directive (EU) 2022/2464 on sustainability reporting by certain categories of entities, in order to understand and properly transpose its requirements into domestic legislation and then in current practice, by: national entities, the accounting profession in general, and financial auditors, in particular. Last but not least, the authors aimed to identify the impact of these regulations in the changes that should be taken into account in university education, in the research programs that will be launched in the following periods, as well as in the continuous training programs of some representative professional categories, including of the accounting profession.

The Dividends of Democracy’s Destruction: Surplus, Ideology, and Militarism in the Turn to Empire in Du Bois’s Black Reconstruction

Abstract This paper offers an original reading of Du Bois’s Black Reconstruction that highlights how the knock down effects from Reconstruction’s failures contributed to the U.S. imperial trajectory. The coalition between the industrial North, Southern landowners, and white workers ended the promise of racial emancipation advanced by Black freedmen and the Freedmen’s Bureau. The gains from the resubjection of Black freedmen and women; the development of a national identity based racial hierarchy and an attachment to material wealth, and the racialized militarism of the South, Du Bois argues, underpinned the imperial pursuit of material wealth through violent means. The consolidation of white identity around technological ideals and militarism led Du Bois to revise his account of democratic education (redirecting it to critique capitalism and soulless technology) and to reach transnationally for emancipatory solidarity.

Sharing Heritage through Open Innovation—An Attempt to Apply the Concept of Open Innovation in Heritage Education and the Reconstruction of Cultural Identity

The topic of cultural heritage is the subject of many interdisciplinary studies. So far, these studies have focused on the issues of classifying particular types of heritage, their functions and benefits, components and determinants. However, relatively less attention was paid to the dimension of a methodical approach to education and rebuilding cultural identity through heritage. Meanwhile, generational changes, especially in the dimension of knowledge perception, indicate such a need. The aim of this article is to present the perspective of using open innovations in the transfer of cultural heritage used in shaping cultural identity and education. Our review and conceptual article is an attempt to draw attention to the problem of changes in the perception of cultural heritage by generations born in the era of the digital revolution and the need to take these changes into account in heritage education. Taking these conditions into account allowed the authors to develop a model for generating open innovation in the outside-in process and then to develop a model for making it available through the inside-out process. The role of education in this process was also emphasized.

Research on the Path of Integrating Entrepreneurship Education into Accounting and Finance Major in Higher Vocational Education

Research on the Path of Integrating Entrepreneurship Education into Accounting and Finance Major in Higher Vocational Education

Reform and Effectiveness Assessment of Accounting Teaching in Colleges and Universities Based on Multi-source Data Mining

Abstract The growing discrepancy between the supply and demand of new accounting professionals underscores an urgent need for reform in the educational paradigms within higher education accounting programs. This paper introduces a comprehensive proposal for educational reform in accounting at the collegiate level, using ‘A school’ as a pilot site for our experimental teaching reform. Central to our methodology is the design of a multi-source data mining process, utilizing characteristics of educational information data. Employing the K-means clustering algorithm as a foundation, we further develop a Fuzzy C-Means (FCM) clustering algorithm to evaluate the impact of these pedagogical reforms. Subsequent to the reform, we collected and analyzed teaching data, establishing specific assessment metrics. The analysis, conducted via clustering, revealed significant improvements. Prior to the reform, the experimental class scored an average of 62.89, compared to the control class’s 63.05. Post-reform, the experimental class’s performance elevated to 74.57, while the control class saw a more modest increase to 65.14. This marked enhancement in the experimental class’s performance underscores the efficacy of the reform, aligning with our educational objectives, which anticipate an 80% qualification rate and a 42% excellence rate among accounting majors. This study not only advances the theoretical framework but also refines the practical approaches to cultivating accounting talent in collegiate settings. It offers valuable insights and serves as a reference for future reforms in accounting education at universities.

Can Financial Rewards Increase the Interest of a Student Career in the Field of Education Accounting?

The goal of this study was to identify the characteristics that affect accounting students' interest in selecting a career as an accountant educator, with the moderating variables of intrinsic worth of the work, professional recognition, and financial benefits. Students at the Ganesha University of Education's Accounting Study Program made up the study's sample. 166 respondents made up the sample in a simple random sampling approach. The data is shared online via a Google form, after which the SmartPLS program processes it. Partially, this study shows that the intrinsic value of work does not affect the career interest of students in the field of accounting educators, while professional recognition partially has a positive and significant effect on career interests of students in the field of accounting educators. Financial awards are also able to moderate the effect of professional recognition on students' career interests in the field of accounting educators.

A practical perspective on ethical behavior of the educator accountant: A case study at a private university in Indonesia

Ethical behavior is the attitude and actions of a person who adheres to commonly accepted social norms regarding good, proper, beneficial, and non-harmful activities. This study aims to examine the influence of emotional, intellectual, and spiritual intelligence on the ethical behavior of educator accountants at private universities in Indonesia, moderated by locus of control. This study’s population comprised all educator accountants who taught at nine private universities in Indonesia. At the same time, the sample size in this study was 196 accountant educators. The samples were educator accountants who had worked for at least one year. Data collection techniques used questionnaires and interviews (WhatsApp, Instagram, and Facebook), while the data analysis used was Structural Equation Modeling (SEM) with data processing using PLS software. The findings revealed that accountant educators’ ethical behavior is influenced by their emotional (p = 0.016), intellectual (p = 0.030), and spiritual intelligence (p = 0.039). The locus of control can moderate the influence of emotional intelligence on ethical behavior. However, it cannot moderate the effect of intellectual and spiritual intelligence on educator accountants’ ethical behavior.

Dialogic approach to teaching and learning environmental management accounting (EMA) in tertiary education

ABSTRACT This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students’ perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of tertiary accounting students, encouraging them to think creatively and critically and to aspire to become engaged citizens. Students’ experiences with the dialogic approach were generally positive, with noticeable development of soft skills. They also expressed their aspirations as to what the future of accounting education should look like, including the structure, content, and delivery. However, both educators and some students reported a loss of control compared to the previously favoured monologic approach to teaching and learning. Lessons learned from this study highlight the potential of pedagogical interventions to improve teaching and learning outcomes, fostering a cycle of mutual learning that generates actions based on dialogical encounters.

SOSIALISASI PROFESI AKUNTAN DAN KELAS INTERNASIONAL AKUNTANSI PADA SEKOLAH MENENGAH ATAS DI LOMBOK TIMUR

Accounting is a science that studies the preparation of financial reports and various types of financial analysis, while an accountant is a profession that carries out accounting. The accounting profession is very diverse, ranging from public accountants, corporate accountants, educator accountants, to government accountants. Each type of accounting profession has different qualifications, duties and responsibilities. For high school students, knowledge about the accounting profession is still very minimal, so socialization is needed regarding this matter. This community service activity is in the form of socialization which aims to better understand the various accounting professions so that they can strengthen them to continue studying in the accounting department.In addition to this socialization, material about international accounting classes was added, especially at the University of Mataram. The methods for implementing these service activities include preparation, preparation of materials and media, socialization, and post-socialization by evaluating activities. A positive response was given by socialization participants who were students majoring in Social Sciences who were in class XII.