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Dissertations / Theses on the topic 'Accounting – Professional ethics'

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1

Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, m
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2

Booth, Lalita D. "ASccounting ethics and the AICPA code of professional conduct : a view through the lens of ethical theory." Honors in the Major Thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1243.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.<br>Bachelors<br>Business Administration<br>Accounting
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3

Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.

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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to ident
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4

Beets, S. Douglas. "Effectiveness of the complaint-based enforcement system of the AICPA Code of Professional Ethics." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/82900.

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The American Institute of Certified Public Accountants (AICPA) is presently considering a proposal to revise the enforcement system of the Code of Professional Ethics from the current complaint-based mechanism to a system based on reviews of practitioners and their work. Inherent within the proposal is the conclusion that the existing enforcement provisions, based on complaints about violations, are not adequate. Complaints about ethics violations can originate from practically anyone although two of the primary initiators of violation complaints are Certified Public Accountants (CPAs) and t
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5

Koeplin, John P. (John Peter). "A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278021/.

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Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholi
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6

Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf<br>Bachelors<br>Business Administration<br>Accounting
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7

Quarles, Ross. "Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test." Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331961/.

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This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehensive structural model of the factors and relationships involved in commitment and conflict than has
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8

Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

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9

Pires, Marcos. "Perfil dos profissionais contábeis do Rio Grande do Sul envolvidos em processos ético-disciplinares." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3330.

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Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-18T14:55:02Z No. of bitstreams: 1 Marcos Pires.pdf: 9611026 bytes, checksum: 0f9a1aa0b38bbbfdddf960dabbd799ac (MD5)<br>Made available in DSpace on 2015-04-18T14:55:02Z (GMT). No. of bitstreams: 1 Marcos Pires.pdf: 9611026 bytes, checksum: 0f9a1aa0b38bbbfdddf960dabbd799ac (MD5) Previous issue date: 2013-10-31<br>Nenhuma<br>O objetivo do estudo é elaborar o perfil dos profissionais contábeis envolvidos em processos éticos e disciplinares no Rio Grande do Sul abrangendo o período de 2008 a 2012. A amostra é composta por 3.771 infraçõe
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10

Silva, Zuleica Yoná Barbosa da. "Julgamento ético-ideológico dos estudantes de contabilidade de São Paulo." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/919.

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Made available in DSpace on 2016-03-15T19:32:42Z (GMT). No. of bitstreams: 1 Zuleica Yona Barbosa da Silva.pdf: 307366 bytes, checksum: eb2bf34552468fd2cfb16e12c9d37b85 (MD5) Previous issue date: 2012-03-05<br>Fundo Mackenzie de Pesquisa<br>This study aimed to study the professional ethics in the accounting area, from the point of view of students, which although it is a topic relevant to identify the behavior of future professionals, it is still little explored in Brazil. On the one hand the practice of ethical attitudes by the part of the accountants is something expected, on the other han
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11

Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.

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Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, whic
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12

Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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13

Ketnerová, Gabriela. "Etika v účetní profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75824.

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The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and t
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14

Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporati
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15

Wennerholm, Caroline, and Marie Larsson. "Ethics in the auditing profession : A comparison between auditors and students." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-401.

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<p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likhet
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16

Holobradová, Lucie. "Porovnání etických kodexů AICPA a IFAC." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205898.

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The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of
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17

WANG, Zhihong. "Effects of ethical context on earnings management, organizational-professional conflict and organizational commitment in Chinese enterprises." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/2.

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This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general t
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18

Cabrita, Rita José Lopes. "Análise da perceção do comportamento ético dos profissionais de contabilidade : impacto do exercício da profissão e da exposição a conteúdos de ética." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20858.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo analisar a perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. É ainda estudado o estereótipo de um ponto de vista geral, através da análise da perceção das características físicas e das características associadas à profissão. Assim, estuda-se de que forma estas perceções se alteram de acordo com algumas características dos inquiridos. Salienta-se o exercício de uma profissão na área da contabilidade, o interesse em exercer uma profissão na área da
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19

Galhardo, Maria Inês Mendes. "Análise do estereótipo do profissional de contabilidade na população estudantil." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14930.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo estudar quais as características que são associadas ao Profissional de Contabilidade, a possibilidade da existência de um estereótipo definido para estes profissionais, qual a perceção ética que estes transmitem ao público e com que base foram criadas e desenvolvidas essas perceções. Acrescentei a este estudo a análise do papel da religião na ética da profissão, com o objetivo de perceber se o facto de os indivíduos serem praticantes de alguma religião, poderia de alguma forma influenciar as suas d
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20

Nascimento, Cleber José. "A relevância da ética teológico-filosófica cristã para o processo de produção de informações pelo profissional contabilista." Faculdades EST, 2014. http://tede.est.edu.br/tede/tde_busca/arquivo.php?codArquivo=567.

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Este trabalho teve como objetivo mostrar a importância da ética teológico-filosófica cristã para o exercício da Profissão de Contabilista, na geração e produção da informação, mediante os dados relacionados ao fato contábil, bem como sua importância para a sociedade, especialmente nos meios empresariais e políticos. Foi descrito o conceito da reflexão teológico-filosófica da ética como uma ciência da moral, associando esses conceitos com o contexto de atuação do Profissional Contabilista, bem como questões éticas no exercício da profissão e da ética individual, que rege o comportamento humano.
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21

Lindgren, Elin, and Toro Pia Saez. "Hur påverkas revisorers professionella skepsis av tidspress respektive granskning av redovisning till verkligt värde?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29018.

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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning
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22

Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.

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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal
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23

Lin, Xin-Hua, and 林信華. "Accounting Professional Ethics and Role Conflict toEarnings Management Tendency." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/17310267247848630675.

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碩士<br>立德管理學院<br>國際企業管理研究所<br>94<br>Attain a case from American Anne Enron, Xerox, WorldCom to the Bo of Taiwan etc. the accounting corruption of the well-known enterprise bring major negative impact to stock market, let the public to the deep concern of accounting professional morals. More face to inquire into profession to conduct trial jointly a personnel by behavior to why will have the surplus management the tendency in the home mostly the discussion the profession conducts trial jointly personnel's tenure, independence, audits uality, student's ethics education, company manage the researc
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Ye, Wan-Ru, and 葉琬汝. "The Accounting Staff and the Professional Ethics Awareness Of Customer Trust Effect." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/94210649227195429035.

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碩士<br>大葉大學<br>會計資訊學系碩士班<br>100<br>The purpose of this study was to examine the relationship between accounting staff’s professional ethics awareness on customer trust. Two hundred and ninety-four anonymous surveys from accounting firms and one hundred and ninety-six anonymous surveys from its customer in Taiwan were analyzed to examine the research problem. Research methods of reliability analysis, descriptive statistical analysis, correlation analysis and multiple regression analysis. Results indicated that accounting staff’s professional ethics awareness and three dimensions was related to c
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Els, Gideon. "Utilising continued professional development of ethics amongst prospective chartered accountants." Thesis, 2008. http://hdl.handle.net/10210/511.

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It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Charter
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Subramanian, Kaveshan. "A multidimensional analysis of the professional accountant’s ethical judgement and behavioural intentions." Thesis, 2019. https://hdl.handle.net/10539/29826.

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A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce, February 2019<br>Orientation: The professional accountant’s ability regarding ethical decision-making has come under increased scrutiny within recent times. This is particularly relevant within the South African accountancy environment given the recent accounting scandals that surfaced during 2017 and 2018. For professional accountants to achieve the goal of serving the public interest, they are required to
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Hsu, Cheng-Tien, and 許正典. "The Influence of the Professional Abilities, Risk Bearing and Ethics Awareness of Accounting Director on Earnings Management Willingness." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/56077177128058815271.

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碩士<br>淡江大學<br>會計學系碩士班<br>96<br>Accounting director is quite aware of the financial situation in the company. As a company in earnings management, the accounting director performs an important role. Recently, using personal characteristics to research earnings management willingness have become a new study. This research explores the influence of professional abilities, risk bearing and ethics awareness of accounting director on earning management willingness. We expected the findings of this study will help investors to judge earning quality in financial report by understanding personal charac
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Ariail, Donald Lamar. "The person-organization fit of accounting students: long term value change following an education intervention." Thesis, 2017. http://hdl.handle.net/10500/24470.

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The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educato
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Yi, Wang Ling, and 王齡苡. "Studies on Profession Ethics Developed Through General Education of Students of Accounting Department in Colleges and Universities." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/55775734139576874966.

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碩士<br>國立彰化師範大學<br>商業教育學系在職進修專班<br>91<br>Abstract Currently, the event of Enron and World Com’s manipulation of accounting has made people frighten and lost confidence to the profession of accounting in America. Even more, this event has harmed the world’s finance and economics, and made us cannot help to face up to the profession ethics. The purpose of the study is to know how to train the students of university’s department of accounting to bring up the profession ethics through general education courses. The research methodology was using the interview with
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Chin, Chi-Wei, and 秦哲偉. "A study of the impact of accounting education on account professional ethic—Earnings management taken as an example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/57434158463672807228.

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碩士<br>中國文化大學<br>會計學系<br>98<br>This research is aimed to discuss the impact of accounting education on ethic in the example of Earnings Management. An open-ended survey was given to students who major in accounting in their sophomore and senior years and students who major in finance in their senior years. The survey divides Earnings Management into four sections: to manipulate revenue and expenses through operating decisions; to adjust inventory valuations; to manipulate other forms of accounting. The survey is to discuss the difference of accounting education to students’ attitude on Earnings
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Thao, Nguyen Thi, and Nguyen Thi Thao. "The effect of moral intensity on ethical decision process: An empirical study of accounting professionals in Vietnam." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/97470532999776400972.

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碩士<br>義守大學<br>管理碩博士班<br>105<br>The purpose of the study is to investigate the relationship between moral intensity and ethical decision making within the field of accounting. The hypotheses were based on Jones’s (1991) issue-contingent model which identifies six components of moral intensity that influence individual ethical decision-making. To examine the difference in perceived moral intensity and ethical decision process, this research analyzes the perception of moral intensity, moral recognition, moral judgment and moral intention as dependent variables by different accounting issues as an
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Silva, André Tadeu Reis e. "ProLaw: ethical software aid for legal professionals." Master's thesis, 2018. http://hdl.handle.net/10071/18376.

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A considerable part of legal professionals’ time is spent researching and analyzing legislation, both in force and to be approved, court decisions, new trends in law, among others. Tasks such as these are a never-ending process, as Portuguese laws and European directives and regulations, as well as new court decisions and interpretations of the law are issued daily and leave less time for other tasks such as drafting contracts and court briefs and petitions, evaluating a client’s legal situation or even obtaining new clients. As such, in the wake of artificial intelligence developments,
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Swart, Odette. "Developing an alternative assessment framework for undergraduate accountancy modules in Open Distance Learning (ODL)." Thesis, 2019. http://hdl.handle.net/10500/26316.

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Abstracts in English, Afrikaans and Zulu<br>Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accou
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