Introductory Accounting Research Articles

Development of accounting learning module using scientific approach through interactive video

The results of previous studies conclude that some learning media have the potential to improve students’ independence and competence in understanding accounting material. Through modules and interactive video media, the lecturers have the opportunity to improve student competency in learning introductory accounting. The purpose of this study is to produce an introductory learning module accounting with a scientific approach through interactive video. The learning module was developed by researchers and validated by experts. The results of the study show that the learning module with a scientific approach through interactive video can improve student competency in understanding the process of financial reporting. This research recommends that the learning module with a scientific approach through interactive video, student competence in understanding the process of financial reporting, especially adjusting journals, is more profound, meaningful, and student-centered. Future research is needed to analyze the contribution of the use of learning modules in economic subjects.

MAF Carrefour Jordan: management control systems at an early-stage retail company

Learning outcomes Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems. Case overview/synopsis As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first. Complexity academic level This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 1: Accounting and Finance

The ideological character of accounting textbooks

Purpose The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia. Design/methodology/approach The ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data. Findings In the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education. Research limitations/implications The findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks. Practical implications An awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education. Originality/value This is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting.

MAKING GROUPS BETTER

How can we best prepare students for careers in our competitive environment? This paper examines how group work or cooperative learning is beneficial in the learning process. It examines certain areas of learning that lend themselves to cooperative learning. Cooperative learning leads to benefits and potential problems in working with groups. We examine ways to prepare successful groups for a project. The paper suggests ways to monitor group work in the classroom. Finally, it reports on a group work study taking place over many semesters in an introductory accounting class. Results include a very successful semester. While subsequent semesters provided good results, results were mixed. What can we do to enhance our students’ success in group work projects? The research points to several problem areas that can be addressed. What factors can we consider to improve our results? The research points to ways to prepare students for group work. This paper adds to the research by exploring ways to make group work more successful.

TEACHING FIRST LEVEL TERTIARY ACCOUNTING USING A GRAPHICAL METHOD TO IMPROVE STUDENTS’ UNDERSTANDING AND ENGAGEMENT

Introductory accounting is a first level accounting subject in an undergraduate accounting degree. The subject provides students with fundamental knowledge of, and skills in applying, accounting concepts and principles, and prepares students for higher level accounting subjects. Research shows many students struggle to understand these accounting fundamentals, and indicates that contemporary teaching methods, utilising visualisation and graphical representation, could benefit student learning. An innovative method of teaching accounting using graphics proposed by Darlow (2016), yet to be validated, has potential to enhance the understanding of complex accounting principles. The current study uses a quasi-experimental method to compare students taught using a traditional approach to those taught using Darlow’s method. The sample consists of undergraduate students enrolled in the introductory accounting subject in two consecutive trimesters; a control group of students taught in Trimester 2 and a quasi-experimental group taught in Trimester 3. Tests of understanding were compared to ascertain differences and a satisfaction survey was deployed. Findings provide implications for teaching both introductory and higher-level accounting subjects, and for designing learning and assessment materials.Reynolds, G. & Grimley, M., (2019). Teaching First Level Tertiary Accounting Using a Graphical Method to Improve Students’ Understanding and Engagement. PEOPLE: International Journal of Social Sciences, 5(2), 103-12

Effect of Student Activity Participation on Accounting Education

Accounting education focuses on delivering knowledge to students. Most student are passive, behaving as bystanders or listeners in lecturer-oriented learning. However, student-centered learning requires active and positive engagement from students to generate effective learning. Board games represent a key driving tool in inducing student participation and interest in active learning. This study investigates whether the active participation of students in class activities has positive effects on accounting education. Specifically, it tests whether active student involvement in board game activities in introductory accounting courses contributes to effective learning. There were a few key findings. Firstly, the more actively that students participate in the game, the higher their favorable changes are in terms of perception of accounting. Secondly, the higher their positive perceptions are, the higher the effects of accounting education are. These results imply that the active involvement of learners is a precondition for the effect of accounting education activities, and that positive perception is a mediator for learning effects.

Pengaruh Motif Dan Kesiapan Terhadap Hasil Belajar Pengantar Akuntansi 1

This study aims to test empirically about: 1) The influence of motives on learning outcomes introductory accounting 1, 2) the influence of readiness for learning outcomes introductory accounting 1. This type of research is causative. Data in the study were collected using a questionnaire on 185 accounting students from an university in Padang City. Data analysis was performed using multiple regression analysis. The results of this study conclude that the motive influences the learning outcomes of one person's accounting introduction and the readiness to influence one's accounting learning outcomes. This research focuses on the importance of introductory accounting learning outcomes 1 because the subject is a basic course that will be useful for the next course and make accounting students of class 2014, 2015 and 2017 as the population

Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi

Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McLean model (2003) using Structural Equation Modeling (SEM) processed by STATA version 14. Respondents are the first year students of management undergraduate program, who took the introduction course of accounting. The course was facilitated by WileyPLUS, and online learning resources, as a supplementary materials of introductory accounting textbook, published by John Wiley and Sons. These research found positive relationships between information quality, system quality, service quality and user satisfaction and between user satisfaction and benefits. This paper provides empirical evidence to support that online learning effectively help students to study accounting better. Online learning providers need to improve the quality of the system and provide up to date information. Lecturers should be improve their contribution to assist students in using online learning.

Comparing accounting students’ instructional preferences: Australia and Zimbabwe

PurposeThis study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the instructional design choice and the effect on the learning process.Design/methodology/approachUsing graphical and textual presentations of an experiment with three instructional designs and 217 undergraduate students, this study empirically examines student understanding of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used to determine the instructional preference.FindingsThe findings of this comparative study show that Australian accounting students prefer graph and text designs aligned with a low power distance, (PD) while Zimbabwean students prefer graph and text designs associated with a high PD. Deep-rooted cultural values and modes of thinking need to be considered in the learning processes.Research limitations/implicationsThe sample used in this study came from first-year undergraduate students studying introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be generalisable to other universities, although similar patterns were found to be consistent with students’ cultural orientations. In addition, there may be other factors that motivate students’ learning and affect their performance, and those should therefore be considered.Practical implicationsThe results suggest that students learning in different cultural contexts learn better with different instructional formats, requiring educators to consider different formats of instructional material.Originality/valueThis study is the first to offer accounting educators insights on one major dimension of cultural variation, using instructional material designed according to cognitive load theory principles in a cross-cultural context.

Perception on Introductory Accounting Course of Public University in Sabah, Malaysia: An Investigation on Program Structure, Asessment and External Factor

Perception on Introductory Accounting Course of Public University in Sabah, Malaysia: An Investigation on Program Structure, Asessment and External Factor

Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study

ABSTRACTWith the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student’s perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.

Assessing a golden opportunity: CEO performance at McDonald’s

Assessing a golden opportunity: CEO performance at McDonald’s

Do Implementation Of Accounting Learning Multimedia Affect Students’ Soft Skills?

The objective in this research is to analyze inferential comparative advantages between the use of multimedia and print media to improve student soft skills. The study uses a quasi-experimental with pretest-posttest nonequivalent control group design. The population was students of S1 Accounting Study Program in their second semester who were taking Introductory Accounting courses 2. Sampling was done by simple random sampling. The data collected through observation methods and assignment values. Data were analyzed by descriptive statistical techniques and inferential statistics uses analysis of covariant (ancova) with pretest score as covariables. The results showed, the average of soft skills the experimental group is 24.49, higher than the control group. The results of the ancova test produce a statistical value of F of 5,400 with a significance of 0.023. This shows that after being controlled by the pretest covariables, there are significant differences in soft skills between the experimental groups that conduct learning with multimedia compared to the control group that conducts learning with conventional media (print media). Students who are given learning using multimedia have better soft skills than students who are taught using print media. The amount of adjusted R square value of 0.470 means that the variability of soft skills can be explained by the variability of learning media (multimedia) as much as 47.0%.

Designing Flipped-Classes to be Taught with Limited Resources: Impact on Students’ Attitudes and Learning

Flipped-classes in higher education are becoming increasingly widespread due to the appeal of replacing passive lectures with active-learning communities of inquiry. This mixed methods research study follows the efforts of a professor who had limited resources as she incorporated the flipped-class design in her introductory accounting class. Class designs (lecture vs flipped-class) were compared using the community of inquiry survey, satisfaction survey, opened-ended comments, and students’ final exam scores. The study found the flipped-class design had a significant impact on students’ attitudes with higher levels of community of inquiry (CoI) (p = .002), teaching presence (TP) (p = .002), social presence (SP) (p = .002), and improved satisfaction levels (SAT) (p = .003). Open-ended comments resulted in more positive comments in the flipped class design compared to the traditional lecture format (90% vs 37%). The higher levels of CoI predicted students’ SAT score (65.4%). The study found no significant changes in students’ learning as measured by their final exam or perceptions of cognitive presence (CP).

An Exploratory Study of the Impact of a Pre-University Course on the Academic Performance of Students in Introductory Accounting

This study examines the impact of the Preparation for Tertiary Accounting (PTA) course on students’ academic performance in a first-year Accounting course at a South African university. PTA is presented to students before they commence the formal academic first year. Several control variables (such as taking Accounting at school, performance in Mathematics at school, learning self-efficacy, motivation to learn and student motivation) were taken into account to ascertain the impact of PTA on students’ performance in the first formal assessment of their first-year Accounting course. Propensity score matching and the Heckman procedure with an instrumental variable were used to compensate for selection bias. The findings show a positive association between attending this pre-university course and academic performance in the first formal assessment.

All About the Bite! Increasing Student Engagement Through the Use of Shark Tank

This paper presents an active learning exercise to help introductory accounting students learn financial statement analysis. Utilizing television media, students watch a segment from the hit reality series Shark Tank, during which they are exposed to a start-up business. Students switch between instructor-led class discussion and small-group collaborative work to analyze the business, calculate financial ratios, and compare the business to a fictitious competitor. The results from pre- and post-exercise questionnaires suggest that the activity is a valuable use of class time and increases students’ ratings of the usefulness of financial statements and financial statement analysis.

Evaluating pedagogy in educating business majors: an empirical analysis of teaching accounting without debits and credits

An upper-level intermediate accounting course taught at two large mid-west universities in the United States provides a natural experimental setting to examine whether teaching debits/credits in the introductory financial accounting course matters. Students in the upper-level course fall into two groups: those who learned debits/credits in the introductory course and those who weren’t. The performance of both groups is evaluated during the semester while they take the upper level accounting course. Regression results show that the prior knowledge of debits/credits offers only a mild advantage in the first mid-term exam, but not thereafter. Results also indicate that grade point average (standardized tests like ACT scores) are a good (not a good) predictor of the performance in the upper-level accounting class. These results suggest that teaching debits and credits in the introductory accounting course does not provide any advantage in learning the material of upper-level accounting course.

Can an Introductory Accounting Course Help Students Successfully Complete a Financial Accounting Course?

Some college students find themselves failing required courses. These course failures were a problem at a regional south-central United States (U.S.) university where many students were failing a required Financial Accounting course. Barriers to enrolling in the Financial Accounting course only included a sophomore standing, so it was possible for students with non-existent or limited accounting knowledge to enroll. To reduce the number of student failures in the Financial Accounting course administrators created numerous help programs including an Introductory Accounting course. This study focuses on the effectiveness of using an elective Introductory Accounting course to help business students complete a required financial accounting course, successfully. The effectiveness was determined by comparing students’ performance in Financial Accounting after taking the Introductory Accounting course (Experimental Group) with students that only took the Financial Accounting course (Control Group). Research data came from 471 students in the experimental group and the1388 in the control group. Unfortunately, the analysis produced results that suggested the Introductory Accounting course did not help students in Financial Accounting.

ANALISIS MINAT DAN KEMAMPUAN DASAR AKUNTANSI TERHADAP TINGKAT PEMAHAMAN MAHASISWA PENDIDIKAN INFORMATIKA STKIP PGRI SUMATERA BARAT PADA MATA KULIAH KOMPUTER AKUNTANSI

This study aims to analyze the influence of students' basic interests and accounting skills on the level of understanding of students of informatics education STKIP PGRI West Sumatra on computer accounting courses. To be able to take courses in computer accounting there are prerequisite courses that must be taken by students, namely introductory accounting 1 and introductory accounting 2. This is because these two courses are the main knowledge base of students to be able to master accounting computer material easily. The results of the study explain that there is a positive and significant influence between interests on the level of student understanding in computer accounting courses, accounting skills have a positive and significant influence on students' level of understanding in computer accounting courses. The article clearly discusses the influence of basic accounting interests and abilities on the level of understanding of students in computer accounting courses, especially students of informatics education STKIP PGRI West Sumatra.

Implementing team-based learning (TBL) in accounting courses

ABSTRACTAccounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to acquire a broader range of skills. Working in teams is an important employability skill, yet students generally have negative perceptions of group work. This paper describes a different approach to group work, team-based learning (TBL). Students of introductory accounting courses were organised into permanent strategic teams and worked on multiple team activities. We examined their perceptions of TBL as a key pedagogical component of their learning activities. Compared to a control sample, our findings suggest that the TBL experience improved some attitudes, particularly among quantitatively inclined students. After experiencing TBL, students believed their teamwork abilities had improved, particularly those related to cultural diversity. Students generally believed that their ability in performing the roles of task leader, socio-emotional leader, and information provider improved significantly, as did their preferences for performing the two leadership roles.