Intermediate Accounting Class Research Articles

FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA?

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.

Impact of group exams in a graduate intermediate accounting class

ABSTRACTCooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in accounting education, this study examines the use of group exams in a graduate intermediate accounting class. We provide evidence of a number of positive effects. Average scores on group exams were consistently higher than average scores on exams taken in individual format. Students adapted to the new assessment format rapidly and effectively. Further, students found the experience positive and believed they had improved important skills such as communication, time management, and teamwork. While some evidence of a free-rider effect and negative behavior associated with it was found in the beginning, this behavior was apparently temporary.

Accounting Student Characteristics From 2005–2010 Archival Transcript Data

Prior studies have investigated the characteristics of accounting students using survey data. The authors use archival transcript data to investigate some characteristics of accounting students at one institution, such as trend in graduation rates, distribution of male versus female students, and distribution of transfer versus native students. The authors found the grade from the first intermediate accounting class to be a reliable predictor of accounting student success at graduation. Gender and transfer status were not found to be strong predictors.

Using Deferred Income Taxes As A Link Between Intermediate Accounting And Corporate Income Tax Courses

The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the criticism, we use deferred income taxes as a means to help students bridge the gap between their Intermediate Accounting classes and their Corporate Income Tax course. As a bonus, students also: 1.) better understand the difficult topic of deferred income taxes, 2.) better understand Schedule M-1on the corporate tax return, and 3.) gain experience in documentation via the preparation of accounting work papers.

A Series of Revenue Recognition Research Cases Using the Codification

ABSTRACTThis series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board's (FASB) Accounting Standards Codification and other authoritative literature. It also is designed to help improve students' ability to analyze and critique the complex issues that often surround the accounting for revenue recognition. The case scenarios describe transactions in which students must decide whether, when, and how much revenue to recognize. The issues analyzed involve bill-and-hold, multiple-element arrangements, gross versus net revenue reporting, and sales incentives. The cases are also designed to improve teamwork and communication skills. The sequence of cases is intended for use in an intermediate accounting class that covers revenue recognition, or in a capstone class that emphasizes critical thinking and research skills.

Saks And The Unholy Trinity: Vendors, The Securities And Exchange Commission, And The Hedge Fund

This paper reports on the use of an unstructured case to teach and assess research, critical thinking, and communication skills in Intermediate Accounting classes. It includes a case specifically prepared for this purpose (an imbedded course measure) and a generic critical thinking assessment form that was customized for this assignment. This assessment process meets AACSB accreditation requirements. Students satisfactorily determined relevant facts, identified the accounting issues, and supported solutions. However, they did not satisfactorily research the authoritative literature or identify appropriate solutions.

Introducing Forensic Accounting In The Intermediate Accounting Class

Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.

Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa

This research is an experimental research which is conducted to examine the effect of gender and ethics toward ethical perceptions for accounting students. 
 The objects of this research were students who were taking intermediate accounting class at Multimedia Nusantara University and Bakrie University. For the data analysis techniques, validity of data was analyzed by using Confirmatory Factor test analysis (CFA), the reliability test data was analyzed by using the Cronbach Alpha Coefficient (α), and hypothesis tests was analyzed by using simple regression (Simple Regression).
 All of the data used in this research are valid and reliable. The classical assumption test was done before the hypothesis test was analyzed. From the results of hypothesis testing, Ha1 was rejected which means that gender variables cannot be used to predict the perception of ethics and Ha2 was rejected which means that charges of ethics cannot be used to predict the perception of ethics.
 Keywords: gender, ethics, perception of ethics

The Impact Of Course Scheduling On Student Success In Intermediate Accounting

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the “spacing effect”). This would suggest that students should learn better when taking courses that are scheduled over longer time periods (two or three days per week over a long semester) rather than in an intensive (one day per week) or compressed (summer session) format. This research investigates whether the spacing effect exists for students in Intermediate Accounting classes. Specifically, this research examines student performance in Intermediate Accounting courses offered in four different scheduling formats including one, two, and three days per week over traditional long semesters, as well as during compressed four-week summer sessions. A significant association between course schedule and student performance is found to exist. The effect of student age and gender on this association is also explored. Results identify one scheduling option which appears to be a particularly poor schedule for Intermediate Accounting, as well as particular characteristics of students who might be more likely to have difficulty with this schedule. Results should be of interest to university administrators responsible for making scheduling decisions, to faculty members teaching under different course schedules, and to individual students planning their class schedules.

Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics

A challenge of paramount importance facing college professors today is the development of students’ capacity for critical thinking skills. While this has long been an area of focused activity for educators, since the early 1980s in particular, it has become clear that critical thinking skills are essential to the ability of our students to compete globally. As teachers and professors at all levels have begun to focus greater attention on ways to develop critical thinking skills, we see the same trend reflected within the accounting profession. Research by Kealy (2005), Bonk (1998), Wolcott (1997), Kimmel (1995), and Doney (1993) demonstrates this interest among accounting faculty for students at both introductory and advanced levels. This paper defines critical thinking and explores tools that currently exist to develop the critical thinking skills of accounting students. Two particular tools, simulations and rubrics, are examined closely. This paper reports the results of a research study designed to assess the usefulness of rubrics, when combined with a simulation exercise, in an intermediate accounting class and its direct relationship to critical thinking skills related to performing analyses. While the use of the rubric did not appear to make a difference in the ability of students to perform complex analyses and draw conclusions in simulation exercise, the results of this research study highlight the need for accounting educators to continue to explore ways to develop strategies for improving students’ critical thinking skills.

Determinants Of Students Performance In Intermediate Accounting

The purpose of this study is to investigate factors that may influence student performance in the first intermediate accounting class. Regression analysis is used to examine the significance of four independent variables: cumulative grade point average prior to enrolling in intermediate accounting, grade in the introductory financial accounting class, grade in the introductory managerial accounting class, and score on a diagnostic assessment used to measure general financial accounting knowledge. Based on the results, several recommendations are offered to improve student performance.

How Time Value of Money Topics are Taught in Intermediate Accounting Classes

How Time Value of Money Topics are Taught in Intermediate Accounting Classes

Instructional Case: General Host: Accounting for a Bond Refunding

This assignment, which involves accounting for a simple bond refunding, achieves several objectives. First, it reinforces basic concepts in bond accounting, such as cash flows, book values, interest expense and gains/losses from early extinguishment. Second, it leads students to critically analyze an article from the popular business press. Third, it illustrates many important issues in financial accounting, such as earnings management, the relationship between earnings and stock prices, and economic consequences. Students are asked to read “Paper Money” from Forbes' “Numbers Game” column. The article describes General Host's bond exchange offer and questions the recognition of a gain in such circumstances. The case assignment requires students to carefully analyze the bond exchange and to question many of the authors' assumptions about the economic impacts of the exchange offer. I have used this case successfully in undergraduate intermediate accounting classes and in an introductory financial accounting course for M.B.A. students.

Comparison of Community College Transfer Students and Native Students in an Upper Level Accounting Course

Characteristics such as high school or college grade point average, SAT or ACT scores, grades in prerequisite classes, gender, race, student expectations, and beginning one's college career at a community college have been investigated by researchers as influences on success in college-level accounting classes. The authors describe research that compared community college transfer students with native students enrolled in an intermediate accounting class at a state university in Texas. Analysis of covariance was used to determine whether transfer students and native students earned the same final grade after controlling for other factors. With significant covariates included, the analysis indicated that where a student took the first accounting course was not a significant predictor of how well the student performed in his or her first intermediate accounting class at the four-year institution.

Predicting Student Performance in Accounting Classes

Abstract This article reports the results of a four-semester (2-year) study whose goal was to develop predictive models of student success in intermediate accounting. Regression and discriminant analysis were employed with several independent variables. The results suggest that an internally generated diagnostic examination score and overall grade point average are most closely related to the course grade in the first semester intermediate accounting class. The results reported here suggest that accounting departments can be fairly successful in identifying those students who are most likely to succeed in intermediate accounting.