Undergraduate Accounting Research Articles

Fraud from a CPA named Laws: missed red flags and conflict of interest

Research methodology The case uses primary source documents, such as the court cases brought forth by the SEC and US District Attorney, for the specifics about the fraud and secondary sources for further background information about the town and industry. The individuals in the case are not disguised. The authors have no connection to the case. Case overview/synopsis Thomas Laws was a CPA, a registered investment advisor and a real estate broker. Laws made a poor business investment. Instead of taking the financial hit, Laws orchestrated a complex Ponzi scheme using clients from his CPA practice and embezzling money from an employer, Santa Fe Gold Corporation. Laws’ scheme continued until his employer confronted him about missing funds. Frank Mueller, the CFO of Santa Fe, did not exercise the due diligence necessary until it was too late. Rest’s framework for ethical decision making is used to frame the ethical decisions Mueller can make. The case examines the conflict-of-interest guidance issued by the American Institute of Certified Public Accountants (AICPA) and allows students to examine the due diligence and controls needed by employers and prospective investors. Complexity academic level This case is designed for undergraduate accounting students taking Intermediate Accounting I, ACCT 0312 at the authors’ institution, typically junior-level students. It would be appropriate whenever you introduce the AICPA Code of Professional Conduct during an ethics discussion.

Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students

This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females. 
 Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.

Transformative sustainability education in accounting: effects on male and female students’ attitudes toward sustainable development

PurposeThe purpose of this study was to examine curricular innovation in accounting using multivariate analysis of variance (MANOVA) and t-test to measure the effects of transformative sustainability education in accounting on the attitudes of male and female undergraduate accounting students at a public university in the southwestern USA toward the four sustainable development dimensions of environment, economy, society and education.Design/methodology/approachA quasi-experimental research methodology using data from a convenience sample of 157 accounting students’ responses to an online Qualtrics survey compared the attitudes of male and female undergraduate accounting students who had sustainability education in accounting to those who did not toward the four aspects of environment, economy, society and education for sustainable development using correlation, MANOVA, independent- and paired-samples t-tests.FindingsWhile there were no significant differences between the male and female accounting students’ attitudes who had sustainability education and those who did not, there were significant differences between some dimensions of sustainable development with medium effect sizes, and correlations between the students’ attitudes were moderate, positive and significant.Research limitations/implicationsThis study was relatively small and conducted at one university, but the results indicated that the students consider sustainability education valuable to their future careers, which is important for future curriculum development.Originality/valueThis study showed that transformative sustainability education does not produce gender differences in students’ attitudes toward sustainable development.

Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university

The COVID-19 pandemic generated a switch from in-person to online learning. Using data from four academic years and two related disciplines (Management accounting and Performance measurement and control), we analyzed the impact of medium-term and exclusive online learning on student engagement, learning outcomes, and student perception of online learning. The sample consisted of four groups of undergraduate accounting students (a total sample of 415 students) from the most important university of economics in Romania. We applied paired t-tests and independent t-tests, correlation measures, and principal component analysis. The results showed a decline in learning outcomes from one discipline to another (seminar scores, exam results), and a decline for one discipline (Performance measurement and control) over a three-year period. Also, a weaker student engagement during the second year of the pandemic indicated that the passage of time highlighted the disconnect between students and the academic environment. Surprisingly, student engagement and learning outcomes were not correlated with two measures of student satisfaction (cognitive stimulation and convenience). It appears that student satisfaction with online learning remained at a high level despite an increased risk of academic failure. Unsurprisingly, there was a rebound in academic performance when classes switched to in-person education in the spring of 2022. Our results have implications for the future design of online and blended learning in universities.

Student's Cybersecurity Awareness in Post Covid-19 Pandemic

The study used the Theory of Planned Behavior to investigate the relationship between undergraduate accounting students' knowledge of internal control and cyber security and how it impacts their decision-making and behavior. The study was carried out on Indonesian students, and the data was analyzed by regression analysis. The results showed that students' attitudes and perceived behavioral control positively influenced their intention to practice cybersecurity. However, the effect of subjective norms and education on cyber security was insignificant. The four variables studied accounted for 41.2% of the total variance in behavioral intentions. At the same time, other factors contributed to the remaining variance. The findings suggest a need to assess the effectiveness of current cyber security education practices to achieve educational goals better. The negligible impact of the educational variable highlights the necessity of re-evaluating the current approach to cybersecurity education.

How A Locus Of Control, Financial Learning Quality, And Financial Self-Efficacy Affect Financial Management Behavior

The purpose of this study was to determine how the quality of financial learning of accounting students in Bandung City is influenced by locus of control, level of financial independence, and quality of financial learning. This research uses the Behavioral finance theory approach. The type of research chosen is quantitative descriptive method. The data collected for this study came from questionnaires distributed using purposive sampling method. A total of 100 respondents were undergraduate accounting students studying in Bandung in 2018 and 2019. Data analysis methods include multiple linear regression and IBM SPSS version 25. The results showed that the quality of financial learning and financial self-efficacy partially had a significant effect on financial management behavior, while locus of control had no significant effect on financial management behavior. However, simultaneously the quality of financial learning, financial self-efficacy, and locus of control have a significant effect on the financial management behavior of accounting students in Bandung City. It can be concluded that locus of control cannot influence students' financial management behavior without other variables or factors such as the quality of financial learning and financial self-efficacy.

Unravelling the Determinants of Undergraduate Accounting Students' Intention to Utilise Microsoft Excel for Completing Academic Assignments

Unravelling the Determinants of Undergraduate Accounting Students' Intention to Utilise Microsoft Excel for Completing Academic Assignments

The impact of teacher video presence on student performance and satisfaction in undergraduate accounting courses

ABSTRACT The current study examines the impact of teacher video presence on student performance and satisfaction in a regular asynchronous online course required as part of an undergraduate accounting program. For a sample of 115 students registered in the course, the results indicate that ‘enhanced strategic’ teacher video presence does not lead to better learning outcomes than use of videos with no teacher video presence. However, it does increase the satisfaction of students who do not participate in separate Zoom meetings with the teacher. To our knowledge, this paper is the first to analyze the impact of teacher video presence in a regular 15-week asynchronous online course in an undergraduate program, including impact on student satisfaction. By comparing two extremes, ‘enhanced strategic’ teacher video presence and no teacher video presence, the experiment provides an acid test of the effect of teacher video presence in a regular undergraduate online course.

The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University)

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior

Determinan Pemilihan Karier dalam Bidang Akuntansi Pemerintahan: Studi Empiris Mahasiswa Akuntansi di Padang

The objective of this research was to examine the direct effect and indirect effect of the independent variables (influence of the third parties, anticipated conflict, and impostor syndrome) on the dependent variable (career selection in government accounting) through the intervening/mediating variable (career self-efficacy). The novelty of this research is combining SCCT and TPB by taking one component of those theories. To determine the sample, this research uses proportionate stratified random sampling. The respondents in this research were undergraduate accounting students force of 2018 to 2019 which is in 4 universities in Padang City (UNP, UNAND, UBH, and UPI) as many as 75 respondents. The data collection method used is a self-administered survey. The data in this research were analyzed using Partial Least Square (PLS). The research findings indicated that the influence of the third parties has a positive significant effect on career selection in government accounting. The anticipated conflict has a negative significant effect on career selection in government accounting. Impostor syndrome has no significant effect on career selection in government accounting. Meanwhile, the influence of the third parties, anticipated conflict, and impostor syndrome mediated by career-self efficacy have no significant effect on career selection in government accounting.

PENERAPAN METODE PEMBELAJARAN SELF ORGANIZED LEARNING ENVIRONMENT DALAM MENGEMBANGKAN SOFT SKILL MAHASISWA

This research examines the application of the self-organized learning environment learning method in an effort to develop the soft skills of students in the Applied Managerial Accounting Undergraduate Study Program at the Bali State Polytechnic. This research method is descriptive qualitative using interview and questionnaire data collection techniques for 96 respondents. The result is a self-organized learning environment learning method that combines internet technology as a reference source for students with lecturers as a reference source that can develop students' soft skills such as having an initiative, independent, trustworthy and communication skills.

The Effect of Perceptions of Undergraduate Accounting Students about the Social Values Againts on Interest Choosing an Career As A Public Accountant (Study on Undergraduate Accounting Students of Mataram University)

This research aimed at finding out and to analyze the effect of Perceptions of Undergraduate Accounting Students About the Social Values Againts Interest Choosing an Career as a Public Accountant (Study on Undergraduate Accounting Students of Mataram University). This research uses Expectancy Theory and Need Theory as a theoritical basis. This research used primary data with a quantitative methode. The population in this research were accounting students program period 2018, 2019 and 2020 as many as 726 people and got the sample as many as 153 people. The sample collection technique used is purposive sampling with data collection methode is a questionnaire. The data analysis technique used in this research is descriptive statistics and path analysis. The result showed that Material Values and Spiritual Values had a significant effect on undergraduate accounting students perceptions on the interest choosing an career as a Auditors, while Vital Values had does not significant effect. Perceptions of Undergraduate Accounting Students had a mediation significantly of the effect between Material Values and Spiritual Values on interest choosing an career as an Auditors, while Vital Values had does not madiate significantly.

Ruscombe Artisan Food & Drink Ltd: business dilemmas

Research methodology This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case. Case overview/synopsis Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs). This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017. The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017. The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making. Complexity academic level The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.

Pengaruh Kepribadian Agreeableness dan Conscientiousness terhadap Academic Dishonest: Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang

Academic dishonesty is still common among academics and is mostly done by students today and this is major concern. Accounting research needs to pay attention to this phenomenon. This study aims to analyze the effect of agreeableness and conscientiousness on academic dishonesty. This type of research is associative causality research with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University, Andalas University, Bung Hatta University and the Computer College Foundation, Putra Indonesia University. The number of research samples was determined using the slovin formula. The samples in this study were undergraduate Accounting students who were active at Padang State University, Andalas University, Bung Hatta University, and the University Putra Indonesia Computer College Foundation. The data collection method used a questionnaire distributed in the form of a google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that agreeableness and conscientiousness had a significant and negative effect on academic dishonesty.

Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy

PurposeThe study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.Design/methodology/approachThe study uses qualitative research approach and 89 undergraduate Accounting students from University of Professional Studies, Accra (UPSA) were purposively interviewed using semi-structured interview guide, observation and documentary evidence to achieve triangulation of data and results.FindingsThe study discovers that due to the Covid pandemic, the online Accounting learning system has a relative advantage over the physical classroom learning as the online pedagogy ensures that the students are safe and do not contract the virus. The findings further indicate that the university's engagement framework includes three units: engaging students with content on the university's Learning Management System (LMS), engaging students with their peers via group course WhatsApp platform and Zoom/Google Meet lectures, and engaging students with their instructors via the LMS, Zoom/Google Meet, and Group WhatsApp. Each unit is based on research-based best practices and strategies for online education such as the use of media (videos) to augment written course content and to improve student-to-content engagement, positive cognitive, collaborative, behavioural and emotional engagement of students. The university's strategies also encourage student-to-student involvement, as well as assessment and feedback. Regarding behavioural and emotional engagements, the study discovered that some lecturers' attitudes toward students coupled with insufficient administrative support influenced students to develop negative reactions to the use of online learning platforms for Accounting education.Practical implicationsThis paper has the potential to inform and improve implementation of online Accounting education in developing countries where the digital divide is staggering and digital inclusion and infrastructure for online education are at a precarious stage that cannot be remedied overnight.Social implicationsThe new context of Accounting education enables an increase in student enrolment because it does not require students to travel to or stay in a hostel for an extended period of time in order to earn an Accounting degree.Originality/valueThis study contributes to the Accounting education literature on emerging economies by providing new evidence of perception differences between higher education institutions and students. Education providers in emerging economies frequently adopt Western modes of online education without making structural adjustments. By empirically exploring students' opinions, this study challenges these managerial perceptions, and the findings will assist regulators and policymakers in making appropriate changes.

Ekspektasi Pendapatan, Penggunaan Media Sosial, E-Commerce dan Minat Berwirausaha di Masa Pandemi Covid-19

The study aims to analyze the effect of income expectations, use of social media and e-commerce on the interest in entrepreneurship for students of the accounting undergraduate study program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis with the method of determining the sample, namely purposive sampling. The sample used was 151 respondents. Data collection was carried out by distributing questionnaires. The results showed that income expectations, use of social media and e-commerce had a significant positive effect on the interest in entrepreneurship of students of the undergraduate accounting study program, Faculty of Economics and Business, Udayana University.
 Keywords: Income Expectations; Social Media; E-Commerce; Entrepreneurial Interest.

The Development Process of Innovation of Accounting Cycle Simulation

Basic accounting learning is about the accounting cycle. One of the competency achievements of undergraduate accounting students is to be able to understand the accounting cycle and make financial reports. However, not a few accounting students who when they graduate from the course still do not understand the accounting cycle and make financial reports, especially with the open distance learning system. This paper aims to create learning innovations about the accounting cycle so that students easily understand the accounting cycle and can make financial reports. This learning innovation uses virtual reality and gamification technology. The methods used in this study is research and development study and ADDIE model used to the development model. The result of this study is the development of innovation of accounting cycle simulation can make more interesting and easier to understand about accounting cycle learning for student.

Data-driven goal setting: Searching optimal badges in the decision forest

Goal setting is vital in learning sciences, but the scientific evaluation of optimal learning goals is underexplored. This study proposes a novel methodological approach to determine optimal learning goals. The data in this study comes from a gamified learning app implemented in an undergraduate accounting course at a large German university. With a combination of decision trees and regression analyses, the goals connected to the badges implemented in the app are evaluated. The results show that the initial badge set already motivated learning strategies that led to better grades on the exam. However, the results indicate that the levels of the goals could be improved, and additional badges could be implemented. In addition to new goal levels, new goal types are also discussed. The findings show that learning goals initially determined by the instructors need to be evaluated to offer an optimal motivational effect. The new methodological approach used in this study can be easily transferred to other learning data sets to provide further insights.

Online Learning Attitude and Readiness of Students in Nigeria during the Covid-19 pandemic: A Case of Undergraduate Accounting Students

The occurrence of corona virus disease in 2019 (Covid-19) pandemic with its negative consequences on various sectors including education up till now has led to the increase in the necessity to use online learning resources and platforms for teaching and learning especially in higher education institutions (HEIs) in various countries. This research paper's major goal was to investigate the online learning attitude and online learning readiness of undergraduate accounting students in Nigerian public HEIs during the Covid-19 pandemic. The research participants consisted of 845 male and female undergraduate accounting students purposively selected from six HEIs. Study data was collected quantitatively with two online learning scales addressing students' online learning attitude and online learning readiness respectively. The study data were analysed with relevant statistical tests in the Statistical Package for the Social Sciences (SPSS, version 22) based on .05 level of significance criteria. The finding demonstrates significantly positive online learning attitude among the undergraduate accounting students from the studied HEIs during the Covid-19 pandemic. Finding also showed that the undergraduate accounting students' online learning attitude significantly related to their online learning readiness during the Covid-19 pandemic. The male and female undergraduate accounting students did not differ in their online learning attitude and online learning readiness. There were no significant differences in online learning attitude and online learning readiness among the undergraduate accounting students from the studied HEIs based on institution type (university, polytechnic and college of education). Nigerian HEIs and accounting departments should provide efficient online learning access and resources to these students and work towards bridging any existing institutional disparities in the availability and use of online learning facilities and resources.

Readiness of sustainability course in accounting curriculum at Indonesian Higher Education

Colleges and universities significantly impact society and play a vital role in reaching global sustainable development goals (SDGs). The SDGs set by the United Nations aim to propel countries towards a more sustainable future. This survey was conducted to assess the readiness of Indonesian universities in preparing the sustainability learning process, especially in the accounting study program. This research examined 100 samples of Indonesian higher education universities. Purposive sampling is used, and the sample criterion is that Indonesian higher education institutions must have an undergraduate accounting study program and offer sustainability courses. According to the descriptive test, just 10% of public colleges and 24% of private universities offered sustainability courses. This result indicates that there still need to be more aware of preparing themselves for the process of sustainable development at universities in Indonesia.