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1
Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.
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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.
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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed.
This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development.
The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates� perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers� perceptions, the curriculum and graduates� perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace.
There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates� personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step.
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Jinkens, Robert Carl. "Faculty and student perspectives on the teaching of nontraditional accounting students." Thesis, University of Hawaii at Manoa, 2003. http://hdl.handle.net/10125/9023.
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The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it.
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Becker, Lana L. "Moral Development of Accounting Students: Opportunities and Challenges." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3012.
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Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education has been established through prior research, today’s accounting educators are challenged to implement research and pedagogical strategies that will enable them to actualize this potential.
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Johnson, Marilyn Merriweather. "An authentic assessment for students in accounting career pathways." CSUSB ScholarWorks, 1995. https://scholarworks.lib.csusb.edu/etd-project/1219.
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Browning, Amanda. "The Impact of Culture on Accounting Students' Ethical Reasoning." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461147696.
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Damerji, Hassan. "Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students." Thesis, University of La Verne, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27547476.
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Artificial Intelligence (AI) is the way forward in accounting and auditing. The purpose of this study was to examine the relationship between accounting students’ level of technology readiness (TR) and AI technology adoption (TA). This quantitative study examined the independent variables of TR, perceived ease of use (PEOU), and perceived usefulness (PU) and the dependent variable of TA. Moreover, the present study examined the mediating effect of PEOU and PU on the relationship between TR and TA. The present study was related to individual accounting students’ perceptions of TR and TA. Student participants (n = 101) recruited for this study were randomly sampled from 2 universities in Southern California, the United States. An online questionnaire consisting of 30 items regarding perceptions of TR, PEOU, PU, and TA was administered. The bivariate correlation and regression between variables showed that TR, PEOU, and PU positively influence TA; TR positively influences PEOU and PU; and PEOU positively influences PU. Mediation analysis showed that both PEOU and PU mediate the relationship between TR and TA. Because of the significant relationships among variables, the model met the criteria for technology readiness and acceptance model (TRAM) and Model 6 of process mediation. This study adds to the empirical research regarding the relationships between the constructs of TR and TA of AI within higher education, in which there is a gap in the literature. The study contributed by applying the TRAM construct to the use and adoption of AI. TR, PEOU, and PU are important constructs within higher education and predict AI TA by accounting students. Additionally, TR is a precursor to PEOU and PU of AI for this population. For practice, universities should enhance use perceptions by creating opportunities for accounting students to interact with AI. Effective adoption of AI in accounting curricula aimed at enhancing students’ perceptions is essential to increase their adoption of AI and overall career readiness. For research, replicating the study at other universities, examining other factors that influence students’ adoption of AI, and exploring other AI topics in higher education could expand the literature on technology readiness and TA of AI.
8
Szemborski, Dora. "Student perceptions of the effectiveness of online tools used with accounting program students at Northcentral Technical College." Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009szemborskid.pdf.
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Buell, E. Kevin. "The Relationship of Ethics Education to the Moral Development of Accounting Students." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/15.
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Ethical behavior and moral judgment are fundamental issues facing the accounting profession today. Changes in the ethical culture of accounting have brought about a crisis of ethical misconduct in the profession. External forces for better ethics in accounting, represented by Sarbanes-Oxley (SOX) legislation, and internal forces, represented by increased educational coverage encouraged by state societies and the AACSB, are attempts to influence the current crisis.
Research in the field of ethics and moral judgment in the accounting profession continues as researchers continue to examine factors influencing the ethical reasoning abilities of accountants and accounting students. The results of these studies may assist accounting schools and the accounting profession in controlling and improving the ethical orientation of the accounting profession.
This study examines the possible relationship of ethics education and moral reasoning of undergraduate and graduate accounting students. Limited previous research on these two variables has provided mixed results. This study examined undergraduate and graduate accounting students at six colleges and universities in the upper mid-west and southern region of the United States. The variable of ethics was measured with Rest's DIT-2 instrument and ethical education by completed ethics courses.
The results of this study demonstrate a significant relationship between ethics education and the moral reasoning of accounting students. However, the results were not in the expected direction, with the accounting students completing ethics education having a significant lower level than the accounting students without ethics education. In addition, this research found that accounting students who are 22 years of age or younger possess higher levels of ethical reasoning than accounting students who are older than 22 years of age. However, the findings show that there are no significant differences in the ethical maturity levels of accounting students when grouped by gender and education level.
These findings support the need for further research into determining factors influencing moral judgment in undergraduate and graduate accounting students.
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Tam, Chui-ling. "Students' attitudes towards learning accounting by the use of discussion forum : a case study /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25474042.
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Miller, Julie. "The effects of alternative teaching strategies on the achievement of accounting students." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008millerj.pdf.
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Stoner, Gregory Neil. "Learning, students' skills and learning technologies (old and new) in the development of accounting education." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.
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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.
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Masilo, Veronica 'Machao. "Feuerstein's cognitive training curriculum : effects on the accounting skill proficiency of standard six students (Grade 8)." Master's thesis, University of Cape Town, 1996. http://hdl.handle.net/11427/9266.
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Bibliography: leaves 89-97.<br>This study was conducted to address a concern about low performance among Accounting students. Researchers in Accounting Education such as Deleo and Letourneau (1994) and others point out that, many Accounting students have learning difficulties. Employers as well are concerned about the competence of Accounting graduates, Graham (1993). To remediate this problem, Accounting educators suggest that cognitive training should become an integral part of the Accounting curriculum in order to enhance students' learning, Weil (1990), Chalupa (1992). In this study Feuerstein's cognitive approach, Instrumental Enrichment (IE) was used. This approach was found suitable for this study because of its aim to enhance the learning processes of inefficient learners. The experimental group was exposed to selected Instrumental Enrichment exercises. Pretest and posttest measures of Accounting Achievement and Verbal Reasoning were administered to the experimental group and the control group, and the scores were compared. The assumption was that. the experimental groups would perform better than the control group on the criterion measures as a result of the exposure to IE.
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Findlay, Rachel Sophia Mary. "International student transitions in Higher Education : Chinese students studying on a professionally accredited undergraduate accounting degree programme at a Scottish university." Thesis, Edinburgh Napier University, 2017. http://researchrepository.napier.ac.uk/Output/1037580.
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The UK Higher Education (UKHE) sector has expanded overseas student numbers in recent years bringing significant economic and financial benefits to the sector and the economy. Yet, overseas student numbers are now under threat due to international competition, UK immigration law and the recent referendum decision to leave the EU. As a result, two key challenges arise for UKHE: the need to operate effectively in an international market; and, to meet the increasing expectations of international students (Grove 2015).Chinese students form the largest overseas country group studying in the UK with 21% of all overseas students. Business studies, including accounting, is the most popular subject area with nearly 40% of all overseas students (UK Council for International Student Affairs, 2016). This DBA study explores the learning experiences of a cohort of overseas Chinese students who have transferred from two years of study at colleges in China to a professionally accredited accounting undergraduate degree programme at a Scottish university. The overarching aim is to understand the nature of the students' learning experiences in the context of the degree programme in which the study takes place. The research was conducted from a critical realist theoretical perspective and used a qualitative research method to develop an understanding of the nature of the learning experiences as perceived by participants. Research data, gathered from focus group interviews with student participants, was analysed thematically. Findings show that issues with English lead to low levels of integration with other students, resulting in participants turning towards a learning strategy of independent learning among themselves. This further restricts exposure to English, including specialised accounting vocabulary, accounting concepts and theories, and cultural experience. The findings make a contribution to knowledge in terms of how this group of overseas Chinese students perceive and respond to their learning experiences of a Scottish accounting degree programme including aspects of the specific accounting subject discipline. Recommendations offer considerations to enhance LTA practice in the wider HEI context and the accounting discipline.
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Maughan, Paul. "Stakeholder perceptions of the efficacy of a capstone course introduced to assist accounting students in developing pervasive skills." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20630.
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A capstone course, Business Analysis and Governance (BAG), compulsory for all students studying towards becoming chartered accountants, was introduced at the University of Cape Town (UCT) in 2012. It was designed to develop pervasive skills in response to the competency framework that was developed in 2008 by the South African Institute of Chartered Accountants (SAICA), the professional accounting body. This study explored whether or not the capstone course has assisted in developing the pervasive skills of students. The effectiveness of specific interventions namely a Mergers and Acquisitions (M&A) project, the inclusion of current business research area questions in assessments as well as company analysis was also investigated. Research was conducted in the critical theory tradition, in particular following the work done by the prominent psychologist, Kurt Lewin who is considered as one of the founders of social psychology. He is also often credited as being pivotal to the emergence of Action Research which was used in this research project. Action Research required an annual cycle of observation, action, reflection and planning over the initial four year period of the capstone course.
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McNeil, E. M., and n/a. "A study of attrition among accounting certificate course students at Woden College of Technical and Further Education, 1981 - 1984." University of Canberra. Education, 1987. http://erl.canberra.edu.au./public/adt-AUC20061013.125123.
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This study examines the reasons for student withdrawal from
the Accounting Certificate Course at Woden TAFE College
during the period 1981 to 1984 inclusive.
The investigation concerns students enrolled in a demanding,
four year course, which leads to a para-professional
qualification including (subject to practical experience)
registration with the Tax Agents Registration Board.
A 100% survey was made of all students, both withdrawn and
continuing for the relevant period.
Students are adults, mostly between the ages of 20 to 50.
Attrition rates in the early stages of the course were found
to be very high, and reasons established were related to a
variety of causes, including personal reasons.
Follow up interviews by telephone were carried out and these
showed no new trends from the results of the questionnaires.
The main reasons for attrition within the control of the
college, seemed to be related to inaccurate student
perceptions of, and expectations from the course.
The major recommendations and implications arising from the
study suggest that counselling be given greater prominence
at the time of enrolment. There is also a case for
timetabling to include day classes at times and venues most
beneficial for students. Another outcome of the
investigation suggests that closer liaison be developed
between the college, industry and commerce. An important
issue which became evident from this research focused on
staff development and the need for administrators and
teachers to further their educational leadership knowledge
and skills to provide the best possible service for
students.
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Zoffel, Nicholas Alexis. "Accounting for Student Voice Within Critical Communication Pedagogy: An Ethnomethodological Exploration of Student Perceptions and Expectations." Bowling Green, Ohio : Bowling Green State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=bgsu1181926992.
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譚翠玲 and Chui-ling Tam. "Students' attitudes towards learning accounting by the use of discussion forum: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256466.
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Hills, Theresa. "Facebook as a tool for communication with under graduate taxation students." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30676.
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The use of Facebook is increasing rapidly and its pedagogical uses are endless. University students are part of a new generation, working with ease and confidence in this social environment. This article explores the use of Facebook as an additional communication tool in an undergraduate taxation module presented at the University of Pretoria and evaluates students’ perceptions of the effectiveness of such a tool. A Facebook group was created to enhance interaction between students and lecturers and students and their peers. Participation was voluntary, and the students completed a survey at the end of the semester to evaluate their experience in the group. The results of the study show that, although the use of a Facebook group as a communication tool cannot replace the formal learning management system of the university, respondents’ perception of the use of the tool was that Facebook could be used as an additional academic communication tool in all of their subjects. It is the lecturers’ responsibility to learn how to use this tool and incorporate it effectively into their teaching strategies. Copyright 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Hill, T 2012, Facebook as a tool for communication with under graduate taxation students, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-111246 / > F12/4/166/gm<br>Dissertation (MCom)--University of Pretoria, 2012.<br>Taxation<br>MCom<br>Unrestricted
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Fourie, Sharon. "The impact of business ethics education on attitudes towards corporate ethics of B Com. Accounting students at the University of Zululand." Thesis, University of Zululand, 2011. http://hdl.handle.net/10530/1099.
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A thesis submitted to the Faculty of Commerce, Administration and Law in filfilment of the requirements for the Degree of Masters in Commerce in the Department of Accounting at the University of Zululand, South Africa, 2011.<br>“We are conscious of the reality that corruption in many forms has deeply infected the fibre of
our society. Precisely because we face the challenge of dealing with systematic corruption, we
need a dispassionate and systematic approach to this question.”
Nelson Mandela, at the opening of Parliament (February 17, 1995)
It would appear that the integrity of leading organizations, and the ethical behavior of leaders in
the workplace, can have a positive impact on the organization as a whole. Many such leaders are
moulded and developed in our institutions of higher education. Is there then an onus on these
institutions to attempt to instill such ethical values into tomorrow’s leaders? Business ethics
courses have in recent years become prevalent world wide, and more recently here in South
Africa.
The question that begs asking however is: Does teaching an ethics course to students have an
effect on their moral judgment, competence and attitudes toward corporate ethics?
Many believe that integrity, and hence ethical behaviour, is not something that can be acquired
as an adult, but is dependent on your upbringing, social status and perhaps religion. These
aspects of life may form a foundation for thinking, but as we are constantly growing and
developing, especially in the formative years, they too can be developed.
Based on the undisputed need for ethical leaders the following hypothisis was developed. Higher
education institutions using a well-designed Ethics instruction programme can positively
influence the undergraduate student’s moral judgment competence and attitude toward corporate
ethics.
A literary review was conducted including both local and international studies. Based on this a
survey instrument was prepared, tested and distributed. Solomon’s four group design was chosen
as the most appropriate method of research.
Although this research showed no statistical or practical improvement in students’ attitude
toward business ethics I believe the teaching thereof at least provides the student with an awareness of the situations she/he may encounter on entering the business world. It also provides
methods for resolution of conflict both internal and external to which the student may later refer.
In this study there were not found to be any significant demographics affecting students’
attitudes, however the sample did have demographic limitations.
As significant resources are allocated to the teaching of ethics it would be prudent to conduct
further research into the effectiveness of teaching business ethics.
The purpose of further research would not be to justify no longer teaching ethics, but to develop
a standard of best practice in this regard.
We can not change the world overnight and we possibly can not even change the views of an
entire group, but if we can just create one ethical leader we have made a difference to the world.
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Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.
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Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.
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Morrison, Renee Fiona. "Socio- educational experiences of black accounting III students who dropped out of the University of Fort Hare in 2009." Thesis, University of Fort Hare, 2011. http://hdl.handle.net/10353/d1013384.
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In South Africa there is an increasing concern regarding retention among Black students (who constitute the majority of the population) in general and in particular regarding the costs of student failure to both the students and for the institution. This thesis endeavours to obtain an understanding of the socio-educational experiences which led to Black Bachelor of Commerce in Accounting Students in 2009 dropping out of Accounting III at the University of Fort Hare. In a field in which much of the literature is quantitatively orientated, a phenomenological investigation offered a unique way of understanding the experiences of the students as it allowed their voices to be heard. Insights contained in the data were synthesised and integrated into a consistent description of the essential nature of the experience, the primary endeavour of the phenomenologist being to transform naïve experience into more explicitly detailed conceptual knowledge. The use of in-depth interviews with three students, all of whom had dropped out of Accounting III at UFH, allowed the researcher interaction on a personal level with people not viewed as experimental objects but as human subjects. The findings revealed that the students‘ social and educational background, together with the language of teaching and learning not being their mother tongue, caused students great difficulty. Interaction between lecturers and students and the subject content proved very challenging due to the language barrier. The introduction of General Accounting III in the same class as Accounting III in 2009 compounded the students‘ confusion and this ultimately led to students feeling demotivated. These findings contributed significantly to an understanding of why these three students dropped out of Accounting III in 2009, and at the same time provided an answer to the research question relating to how Black students who dropped out of the Accounting III programme in 2009, experienced the course.
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Sargent, Carol Springer. "Improving Retention for Principles of Accounting and Elementary Statistics Students: Ultra-Short Tutorials Designed to Motivate Effort and Improve Performance." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/epse_diss/59.
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This dissertation reports on two supplemental instruction implementations in courses with high failure rates. In study one, 27 ultra-short on-line tutorials were created for Principles of Accounting II students (N = 426). In study two, 21 tutorials with a similar design were created for Elementary Statistics students (N = 1,411). Accounting students were encouraged by their instructor to use the resource, but statistics students only saw a brief demonstration by the researcher. Neither course gave students credit for using the tutorials. In study one, 71.4% of the accounting students used the tutorials. Students who used the tutorials had dramatically lower drop rates and better pass rates. Tutorial use was correlated with exam scores, although the effect was moderate. Tutorial use remained at high levels two years after implementation without instructors promoting use of the resource. Course grades were higher for the two-year period after implementation compared to the two years prior to implementation. In study two, statistics sections were randomly assigned to intervention (tutorials; 695 students) or control (716 students). There were no significant differences in drop rates or average grades between intervention and control sections. On average, 46.0% of the intervention students used the tutorials. Users were less likely to drop and more likely to pass compared to non-users and control students; these differences were especially pronounced among low-achieving students. Tutorial use was correlated with slightly higher exam scores, but only for low achievers. The lack of differences between intervention and control sections may have been due to the drop off of usage after the first exam and the small learning effect only accruing to the relatively small number of low achievers. Participants reported the tutorials as “important to their course achievement” more often than other course resources. The important features of the tutorials were convenience (24/7 Internet access), efficiency of learning, and clear instruction. These studies suggest that the magnitude of the learning effect of the ultra-short tutorials depends on the tutorial topics, instructor promotion of the resource, and whether or not they are implemented in a course in which students feel the need to seek extra instruction.
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Johnson, Keith Leo Jr. "African American Perceptions of the Accounting Profession: Assessing the Lack of Representation from the Perspective of Two-Year College Students." Franklin University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=frank1613240396870254.
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Hopkinson, Viviana. "Why do I have to do Key Skills? : accounting for year one engineering college students' perspectives on work and vocalisational education : a case study." Thesis, Open University, 2010. http://oro.open.ac.uk/54657/.
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As part of the increasing vocationalisation of education, a succession of Governments have identified deficiencies in what are now termed Key Skills to be a major block to enhanced worker performance and economic well-being for low-achieving students. As I teach Key Skills in an isolated College of Further Education in North West England, I am often asked by such students why they have to study Key Skills. As I wanted to find out more about such attitudes inimical to teaching and learning, this thesis reports a case study of the interconnected factors within the student biographies that have affected their life experiences and which underlie their perspectives on Key Skills. The bounded case study research in one college, involving, firstly, one cohort of first year employed engineering apprentices (N=8); a second cohort of first year college based Motor Vehicle trainees (N=8) not in employment and interview with three past and present Coordinators of Key Skills (N=3). Data was collected using three main methods: Focus Groups, individual biographical interviews (N=6) and structured interviews to provide data, including triangulation with my own perspectives and experiences. An analysis of the student data indicated significant background social structural interactive forces at play creating their Key Skills perspectives, the most important factors being social class, mediated through and by the family and peers, the locality (a traditional working class cultural dominated primary industry based town) and a form of macho masculinity. The dominant staff perspective on Key Skills is that of a deficit model of student capability, whilst the curriculum model is that of an independent Key Skills provision. Consequently, initial suggestions for the development of my own and the college practice are presented as part of an ongoing lifelong learning perspective.
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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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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 hand, the importance of the formal study of ethics in degree courses is still few investigated if compared to other areas of the accounting profession. This situation shows that is relevant to the accounting professionals, and to the society in general, understand the ethical judgments of future accountants' during the process of its professional formation. To achieve the objectives of this descriptive research, it was used a quantitative approach, with questionnaires containing closed questions, that had as goal to observe the ethical profile and ethical judgment of accounting students. The study covered a sample of 348 students in six Colleges
and Universities of Sao Paulo. For the data analysis methodologies were used tools statistics, such as descriptive statistics, multiple regression and multivariate analysis of variance, which allowed the crossing of several information collected. One of the findings identified that the gender factor is decisive in the ethical profile of the students, in which women show to have a higher ethical rigor, while men are less strict and they have a bigger disposal to commit unethical actions when the benefits of these actions reflect immediately to financial gain. The idealist and relativists profiles identified in the study also showed significant influence on students' ethical judgments about the professional dilemma situations. Finally, and perhaps
the most interesting and surprising finding, refers to general mean of personal judgments of the of research participants, which shows a trend to they have more ethical strict actions on the routine of profession. It is understood that the results of this study contribute to the
accounting courses review the content and methodology adopted in the discipline of General Business Ethics.<br>Este trabalho buscou estudar a ética profissional no âmbito da contabilidade, sob o ponto de vista dos estudantes, visto que muito embora seja uma temática relevante para se identificar o
comportamento ético dos futuros profissionais da área, ainda é pouco explorado no Brasil. Se por um lado a prática de atitudes éticas por parte dos contadores seja algo esperado, por outro lado, a importância do estudo formal da ética nos cursos de graduação ainda é pouco pesquisado se for comparado com outras áreas da profissão contábil. Nesse cenário, entendese que seja relevante para a classe contábil, e para a sociedade no geral, estudar-se o julgamento ético dos futuros contadores durante o processo de sua formação. Para cumprir com os objetivos desta pesquisa descritiva, foi utilizada uma abordagem quantitativa, com questionários contendo perguntas fechadas, nos quais se buscava observar tanto o perfil quanto o julgamento ético dos estudantes de contabilidade. Abrangeu uma amostra composta por 348 alunos de 6 cursos de graduação da grande São Paulo. Para a análise dos dados foram utilizadas técnicas estatísticas, tais como estatística descritiva, regressões múltiplas e análise
multivariada de variância, que permitiu o cruzamento das diversas informações coletadas. Um dos resultados identificou que o fator sexo é determinante no perfil ético dos estudantes, em que as mulheres apresentaram um maior rigor ético, enquanto que os homens além de apresentaram-se menos rigorosos, mostram-se mais dispostos a cometerem ações antiéticas quando os benefícios destas ações refletirem ganhos financeiros imediatos. Os perfis idealistas e relativistas identificados na pesquisa, também apresentaram influência
significativa nos julgamentos éticos dos alunos, mediante situações de dilema profissional. Por fim, e talvez o resultado mais importante, e por que não dizer mais surpreendente, refere-se à media geral do julgamentos pessoal dos participantes da pesquisa, que demonstra uma tendência a uma atitude mais rigorosamente ética na rotina do exercício da profissão. Objetivamente, entende-se que os resultados deste estudo contribuem para que as IES revejam o conteúdo e a metodologia adotados na disciplina de Ética Geral e Profissional do Contabilista.
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Nunes, Caroline do Amaral. "Fatores determinantes na escolha pelo curso de ci??ncias cont??beis em IES particulares da cidade de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/536.
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Previous issue date: 2014-02-28<br>Several factors may influence the decision to choose which profession process: parents, friends, jobs and even \"vocation\". And the accounting profession has several areas of expertise that may also influence your choice. In light of the above, this study aims to investigate the factors most influenced the choice of students for undergraduate degree in Accounting in private Higher Education Institutions established in the City of S??o Paulo. For data collection instrument was applied using probes containing twenty-five-point Likert scale. Participated in the survey one hundred twenty-three students in the first semester of Accounting in three private higher education institutions in S??o Paulo: FECAP, MACKENZIE and S??O JUDAS. The results show that the most influential factors are the employability and career prospects. It was found also that the parents did not exert direct influence on the choice of the course the students surveyed.<br>S??o v??rios os fatores podem influenciar no processo de decis??o de qual profiss??o escolher: os pais, os amigos, o emprego e at?? mesmo \"voca????o\". E a profiss??o de contador possui v??rias ??reas de atua????o que tamb??m podem influenciar na sua escolha. Em fun????o do exposto, este trabalhotem como objetivo investigar os fatores mais influenciaram a escolha de estudantes pelo curso de gradua????o em Ci??ncias Cont??beis em Institui????es de Ensino Superior particulares estabelecidas na Cidade de S??o Paulo. Para a coleta de dados foi aplicado um instrumento contendo vinte assertivas utilizando-se escala Likert de cinco pontos. Participaram da pesquisa cento e vinte e tr??s estudantes do primeiro semestre do curso de Ci??ncias Cont??beis em tr??s Institui????es de Ensino Superior particulares da cidade de S??o Paulo: FECAP, MACKENZIE e S??O JUDAS. Os resultados encontrados apontam que os fatores mais influentess??o a empregabilidade e a perspectiva de carreira. Constatou-se, tamb??m, que os pais n??o exerceram influ??ncia direta na escolha do curso dos estudantes pesquisados.
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Hyland, Tarryn. "Student negotiation of an undergraduate accounting assessment." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25313.
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In South Africa (SA), access to the accounting profession is characterised by inequality, resulting from a multitude of socio-economic and historical issues. Assessment serves as the primary gate-keeping mechanism of the profession. However, more than twenty years after the end of apartheid, pass rates remain skewed by factors such as language and race. Accounting education research offers some quantitative studies which investigate diversity in academic performance by school-leaving results or by race, for example, and a number of studies which consider language in the accounting curriculum. The quantitative studies, however, do not provide insight into the complex socio-cultural issues operating in accounting education, and the work on language in accounting education is largely focused on action research projects and the documentation of communication interventions. While some accounting education studies acknowledge that specific disciplinary conventions exist, these practices are not analysed or described. This study asks the question: how do students negotiate undergraduate accounting assessments? To explore this problem, the academic communication practices in a second-year accounting assessment at a wellestablished, English-medium university in SA are investigated by analysing what is valued in accounting assessments, what students are doing in the assessment event, and why. Academic literacies research and a theory of language as social practice, including the work of Theresa Lillis and Norman Fairclough, are used to develop the theoretical framework of this study. Critical discourse analysis (CDA) is used to analyse the assessment texts, explore the dominant disciplinary practices in accounting higher education and explain the power behind professional accounting education discourse. This study outlines elements of the valued disciplinary literacy, such as the genres of accounting assessments and the accounting discussion answer, and specialised test-taking reading practices, including how to identify the valued task response. The overarching feature of the dominant disciplinary practices is its linguistic complexity, largely shaped by professional accounting institutions. To investigate students' literacy practices, the answer texts of three students from different backgrounds are analysed using CDA, together with ethnographic data from "talk around text" (Lillis, 2008: 355) and "literacy history" (Lillis, 2008: 362) interviews with students. This study shows that students with language practices aligned to the valued professional education discourse have power in the assessment, while English additional language students from poorer schooling backgrounds in particular struggle to grasp and demonstrate the valued discourse. This study contributes to research on language practices and student experiences in a professional curriculum. It is my hope that the insights offered by this paper can be used to improve teaching and learning by encouraging educators to be aware of, and facilitate access to, the dominant accounting disciplinary practices. Educators need to acknowledge the diverse language practices of students, make explicit the complex elements of the valued disciplinary practices in the teaching and provide opportunities to develop students' knowledge of business and legal concepts, for example, which are recontextualised in the accounting curriculum. Until these steps are taken to make the epistemology of the discipline clearer, access to the accounting profession will remain unequal.
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Pereira, Martha dos Santos Azevedo. "Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2013. http://132.0.0.61:8080/tede/handle/tede/513.
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Previous issue date: 2013-02-28<br>Career success depends not only on adequate use of knowledge, procedures and values, but also on the sense of power (security) displayed in relation to professional skills and performances. The goal of this research is to recognize and analyze graduating students perceptions about management capabilities acquired during the Accounting course offered by High Education Institutes in S??o Paulo. Limitations and abilities that can impact on the development and on the performance of the students out on the job market were identified. For that, an exploratory and quantitative research was conducted. The data was obtained by a in loco questionnaire consisting of structured and free questions. Results show a student knowledge level of above 70% in social, technical, professional and management skills. Taken into account were skills aimed towards entrepreneurship such as creativity and innovation and value aggregation . Other professional competences were considered such as systemic view , planning , problem solving capacities and user services focus . As for social and technical-professional skills, there is an evident need for theoretical-practical knowledge and abilities in management activities such as \"information exchange\", \"crises management\", \"oral and written communication\", \"knowledge application , training and professional development\" and \"technical competence\". Thus, it is the responsibility of administration and management related teachers to create learning situations and varied scenarios that provide students know-hows that help them increase the professional knowledge and the necessary practical skills, so that future counters can use these understandings to enhance professional performance, adapting to the ever-competitive job market with up-to-date social expertise. It was concluded that the undergraduate courses in Accountancy play a central role in the development and enhancement of management skills of future accountants beyond technical dimensions and, thus, bringing them closer to the business world.<br>O sucesso na profiss??o depende tanto da utiliza????o adequada de conhecimentos, procedimentos e valores, quanto do sentimento de dom??nio (seguran??a) manifestado em rela????o ??s compet??ncias inerentes ao desempenho profissional. Esta pesquisa teve como objetivo conhecer e analisar as percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas durante o curso de Ci??ncias Cont??beis oferecidos por IES da cidade de S??o Paulo. Procurou-se identificar limita????es e capacidades que podem impactar o desempenho dos alunos diante dos desafios e exig??ncias da profiss??o. Para tanto, realizou-se uma pesquisa explorat??ria quantitativa, obtendo-se dados por meio de question??rio aplicado in loco composto por quest??es estruturadas e livres . Os resultados evidenciam um n??vel de dom??nio atribu??do pelos alunos ??s compet??ncias gerenciais acima de 70% nos blocos de compet??ncias social, t??cnico-profissional e de neg??cios. S??o pertinentes as percep????es dos alunos quanto ?? mobiliza????o de atitudes voltadas ao empreendedorismo, como criatividade e inova????o e agrega????o de valor . Destacam-se outras compet??ncias organizacionais como vis??o sist??mica , planejamento , capacidade para resolu????o de problemas e foco no usu??rio dos servi??os . Quanto ??s compet??ncias sociais e t??cnico-profissionais, fica evidente a necessidade de dom??nio te??rico-pr??tico e conte??dos necess??rios para o desenvolvimento gerencial do contador em atitudes como: a troca de informa????es , administra????o de conflitos , comunica????o oral e escrita , aplica????o do conhecimento , capacita????o e desenvolvimento profissional e compet??ncia t??cnica . Nesse sentido, compete aos docentes de disciplinas ligadas aos aspectos administrativos e gerenciais aplicados ?? Contabilidade criarem cen??rios e situa????es de aprendizagem, que propiciem aos alunos experi??ncias as quais permitam a constru????o de conhecimento e desenvolvimento de compet??ncias, de modo que os futuros contadores possam se valer de pr??ticas gerenciais que impulsionem o desempenho profissional, o mundo dos neg??cios e o desenvolvimento social. Conclui-se que os cursos de gradua????o em Contabilidade desempenham papel central no desenvolvimento e valoriza????o de compet??ncias gerenciais para al??m da dimens??es t??cnicas dos futuros contadores e, assim, para o estreitamento de rela????es com o mundo do trabalho.
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Chaulk, Elizabeth. "Student perceptions of a work exposure component of a college program." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0033/MQ47444.pdf.
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Faidley, Joel. "Comparison of Learning Outcomes from Online and Face-to-Face Accounting Courses." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etd/3434.
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Online education continues to evolve and grow dramatically at colleges and universities across the globe. Today’s society is comprised of people who are increasingly busy with work and family obligations and who are looking for more flexible and expedited avenues for higher education. Institutions seek to meet these new demands by offering online distance educational opportunities while increasing cash flow for their college. Unfortunately the pitfalls to this rush to meet online demand results in what some researchers assert are inadequate quality content and curriculum. Others indicate there are not significant differences in the outcomes from online learning compared with traditional face-to-face classes. Much of the research has been conducted on nonquantitative courses, quantitative courses with small sample sizes, or large sample sizes that are not controlled for quality of online content, delivery, or verification of learning.
The purpose of this quasi-experimental ex-post-facto study was to compare student outcomes from two Principles of Accounting courses both delivered in two methods of instruction: traditional face-to-face (F2F) and an on-line asynchronous format. The online content for both courses was developed with assistance of academic technology professionals at the participating university. Student learning was measured as final course grade where all exams were administered by a testing center in a proctored environment. The sample size included 124 students from the online sections and 433 students from the traditional face-to-face sections. Eight research questions were examined using independent samples t-test for 6 of the analyses, ANOVA for 1 question, and multiple regression for predictors of mean final course grade.
The results indicated students performed significantly better in the face-to-face classes than the online sections. Female students scored significantly higher than male students in both methods of instruction. ACT composite score, ACT math score, GPA, gender, and method of instruction all were significantly related to final course grade. Age was not a significant predictor of final course grade but in the online sections nontraditional students (age 25 and older) scored significantly higher than students under the age of 25.
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Downs, Brian. "A Case Study in the For-Profit Postsecondary School Industry: Market and Student Success." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/710.
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Education is the best investment for human capital. The demand for higher education has created a complex milieu with interesting players. One of the most interesting developments is the growth of the for-profit postsecondary sector. A perennial misfit beside the established non-profit institutions, it has become one of the dominate forces in the world of higher education.
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Moore, Colleen. "A contextual investigation into selected factors associated with student performance in Financial Accounting 1 at a South African institution." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/11726.
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Includes bibliographical references (leaves 107-114).<br>In South Africa, applicants to Higher Education come from diverse socio-economic, language and educational backgrounds. Within this context many researchers (e.g. Yeld 2001; Cliff 2003) suggest that school-leaving results may not adequately reflect the entry-level abilities of many students to be successful in Higher Education. Against this backdrop, the matric aggregate and the matric results in Accounting or Mathematics comprise the main selection criteria for admission to three Accounting National Diploma courses at the Cape Technikon. The main question that this study therefore attempted to answer was whether matric Accounting HG or SG is a good predictor of success in Financial Accounting 1. The following sub-questions were also asked: Is performance in Financial Accounting 1 linked to other academic variables, like matric aggregate and matric Mathematics HG or SG, and to other measureable influences like home language, gender, and age? Using the ex post facto research method, all the aforementioned data was collected from the technikon records. Eight null hypotheses were formulated and tested for approximately 300 students registered for Financial Accounting 1 during each of the years 1998-2002. Based on the results of the ANOVA analyses, Mann-Whitney tests (Maths SG), t-tests (gender) and Pearson product-moment correlation (age), it was concluded that for all five years there is a statistically significant relationship between the Financial Accounting 1 marks of students and the variables Matric Accounting HG scores, Matric Accounting SG scores, Matric aggregate scores and Home language, although the latter result is possibly borderline significant and might need further investigation. The higher the students' above-mentioned matric scores, the higher investigation. The higher the students' above-mentioned matric scores, the higher the subsequent Financial Accounting 1 marks are likely to be.
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Klier, Haley Nicole. "Where Did All My Money Go? An Analysis of Funding Mechanisms Within Student Allocation Boards in Public Ohio Universities." Ohio University Honors Tutorial College / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1524832493304731.
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Chase, Linda. "Student experiences of a developmental shift in reflective judgment in one Intermediate Accounting I classroom: A qualitative study." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1321111307.
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Campbell, Linda M. "A Study of Student Involvement Variables in Higher Education: Their Influence on Success on the Uniform CPA Examination." University of Toledo / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1332355690.
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Fernandes, Andreia Castiglia. "A profissão contábil e o perfil do universitário de ciências contábeis." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/79105.
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De acordo com dados do MEC, na primeira década do século XXI houve um crescimento vertiginoso de instituições de ensino superior no Brasil fazendo com a sociedade presencie mudanças impactantes na formação acadêmica. Este cenário envolve perspectivas importantes do ponto de vista empresarial - tendo a educação superior como negócio - com novas demandas sendo absorvidas num mercado que necessita de acuidade e aprimoramento constante para sobreviver. Este trabalho foi desenvolvido através de uma pesquisa que busca identificar o perfil do estudante de ciências contábeis em três instituições do sul do país, sendo uma faculdade particular, uma universidade pública e uma universidade particular. Esse objetivo se estende prevendo a descrição socioeconômica destes alunos, avaliando os motivos da escolha do referido curso, analisando se existem diferenças entre os alunos das instituições pesquisadas, bem como verificando a situação profissional atual e as áreas de interesse para atuação futura, bem como proporciona também uma análise da história pregressa deste aluno, para avaliar relevâncias sobre o tipo de escola, se pública ou particular, foi cursada por este aluno no ensino médio; se ele fez curso pré-vestibular; e, se ele formou-se em curso técnico de Contabilidade antes de optar por graduar-se em Ciências Contábeis.<br>Abstract According to the MEC´s data, in the first decade of the XXI century, there is a vertiginous increasing in the post-secondary institution in Brazil, turning visible to the society the changes and impact in the academic studies. This picture involve some important perspective in the vision of the businessman, having the post-secondary education as way of business, with new demand being fulfilled in a market that needs of a constant update in order to survive. This work was developed throughout a research to identify accounting students within three south institutions, i.e. one private university, one public university and one private college. The objective will extend in order to determine the social economic description of these students, evaluating the reason to decide for such post-secondary institution, analysing if there is differences among the students of those institution researched, also verifying the actual professional situation and areas of interest for future performance, also how to proportionate a historic record of such student, to evaluate the relevant decision about the institution type, if public or private, if the secondary studies were taken in a public or private school, if the student made a pre course to enter in the post-secondary, if the student come from an accounting technician before enter in a post-secondary course.
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ALENCAR, Leon??o Barboza de. "Pr??ticas de orienta????o de TCC em curso de gradua????o em Ci??ncias Cont??beis em IES da cidade de S??o Paulo que possuem Stricto Sensu." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/720.
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Previous issue date: 2016-09-08<br>The National Curricular Guidelines for the undergraduate course in accounting, bachelor, define the work of completion as a curriculum option, and it is incumbent upon the institution that take issue the rules, which leads to the most distinct forms of parameters and procedures regarding the format, preparation, correction and final destination of the TCC and that may have an influence on the practices of faculty advisers. The present research aims to understand and analyze the practices adopted for guiding the work of completion of undergraduate Accounting in Institutions of Higher Education of the city of S??o Paulo, offering stricto sensu graduate studies and if such practices can promote integration between undergraduate and graduate school. In order to achieve the goal, interviews have been made with eight teachers, graduates with Master or Doctor, of four Institutions of Higher Education of the city of S??o Paulo, through a survey characterized as descriptive and qualitative type as the approach. The data were collected through documentary analysis and in-depth interview and analyzed by means of the technique of content analysis. The findings of the survey show that teachers guiding converge in many respects their practices of guidance when you establish a good relationship with the students, understand and try to overcome the difficulties that they report, adopt methodological rigour in guidance and correction of the work, recognize a good TCC and their goals and understand how relevant the participation of students in research projects. Dissonant points are that few are those who use their own research in the classroom, present disagreements, particularly on belief as to the purposes of the TCC in contribute to student learning and its insertion in scientific research and the world of work and in the way they deal with academic plagiarism. Other results show that not always the guiding teachers are the same who teach in the strict sense, not everybody knows or has participated in the preparation or review of your PPP IES, all are satisfied with the profession and with the guiding function and that the final placement at the TCC does not allow him to fulfil effectively its objectives, mainly the highlight and communicate the knowledge produced. The research findings have not found evidence of integration between graduation and post-graduation stricto sensu, therefore it can be concluded that the practices of guidance do not contribute adequately to promote integration between the two levels of education.<br>As Diretrizes Curriculares Nacionais para o curso de gradua????o em Ci??ncias Cont??beis, bacharelado, definem o trabalho de conclus??o de curso como um componente curricular opcional, cabendo ?? institui????o que o adotar emitir regulamenta????o pr??pria, o que enseja as mais distintas formas de par??metros e procedimentos quanto ao formato, elabora????o, corre????o e destino final dado ao TCC e que podem ter influ??ncia nas pr??ticas dos professores orientadores. A presente pesquisa tem por objetivo conhecer e analisar as pr??ticas adotadas por orientadores de trabalhos de conclus??o de curso de gradua????o de Ci??ncias Cont??beis, em IES da cidade de S??o Paulo, que oferecem p??s-gradua????o stricto sensu e se tais pr??ticas podem promover a integra????o entre a gradua????o e a p??s-gradua????o. Para atingir o objetivo foram feitas entrevistas com oito professores, titulados com grau de Mestre ou Doutor, de quatro IES da cidade de S??o Paulo, por meio de uma pesquisa caracterizada como descritiva quanto ao tipo e qualitativa quanto a abordagem. Os dados foram recolhidos por meio de an??lise documental e entrevista em profundidade e analisados por meio da t??cnica de an??lise de conteudo. Os achados da pesquisa apontam que os professores orientadores convergem em muitos aspectos as suas pr??ticas de orienta????o quando estabelecem um bom relacionamento com os alunos, entendem e tentam suprir as dificuldades que eles reportam, adotam rigor metodol??gico na orienta????o e corre????o dos trabalhos, reconhecem um bom TCC e seus objetivos e entendem como relevante a participa????o dos alunos em projetos de pesquisa. Como pontos dissonantes destaca-se que s??o poucos os que utilizam suas pr??prias pesquisas em sala de aula, apresentam discord??ncias, particularmente na cren??a quanto ??s finalidades do TCC em contribuir para o aprendizado do aluno e sua inser????o na pesquisa cient??fica e no mundo do trabalho e na forma como tratam o pl??gio acad??mico. Outros resultados demonstram que nem sempre os professores orientadores s??o os mesmos que lecionam no stricto sensu, nem todos conhecem ou j?? participaram da elabora????o ou revis??o do PPP de suas IES, todos mostram-se satisfeitos com a profiss??o e a com a fun????o de orientador e que o destino final dado ao TCC n??o permite que ele cumpra de forma eficaz seus objetivos, principalmente os de evidenciar e comunicar o conhecimento produzido. Os achados da pesquisa n??o permitiram encontrar evid??ncias da integra????o entre a gradua????o e a p??s-gradua????o stricto sensu, portanto conclui-se que as pr??ticas de orienta????o n??o contribuem adequadamente para promover a integra????o entre os dois n??veis de ensino.
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Chang, Li-Chu, and 張麗珠. "EXPLORE ACCOUNTING EDUCATION BADED ON STUDENTS'' VIEW." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/35704114496512163141.
Full textAbstract:
碩士<br>東吳大學<br>會計學系<br>86<br>This study is to examine the improvement of current practiceaccounting education based on students'' view .Based on the questionnaires on the senior and graduate student , the study find that the methodology of educational has much more focused on the professional knowledge rather than comprehension trainingon the analytic judge.This study has the following suggestions for the design of accounting course :1. The course should emphasize "to learn ."2. The course should place greater emphasis on general accounting knowledge as opposed to specialize , technicalskills.3. The class should include group discussion.4. The class should include active learning experiences in theclassroom.5. The class should integrate nonaccounting and accounting topics .
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O'Reilly-Bargate, Karen. "An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa." Thesis, 2008. http://hdl.handle.net/10413/1026.
Full textAbstract:
The selection of textbooks used at tertiary institutions in South Africa, in the discipline of Accounting, is an area where there is a lack of published studies. Factors citied by academics for selecting prescribed textbooks are the cost of the textbooks, comprehensive coverage of relevant topics and applicability to the South African context. Other criteria, such as readability, are often not taken into consideration. Students feel that the prescribed textbooks are prescribed for the wrong reasons and find them difficult to read and learn from. The research reviews the Managerial Accounting and Finance (MAF) textbooks used at the University of KwaZulu-Natal (UKZN) and other universities. Observations about the textbooks, from staff and students are considered from interviews.<br>Thesis (M.Ed. (Department of Education)) - University of KwaZulu-Natal, Pietermaritzburg, 2008.
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SU, YU-HSUAN, and 蘇于瑄. "Relevance Experiential,Education and Students’ Emotional Reactions: To Participate in Extracurricular Competitions for Students in the Department of Accounting." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/j444w9.
Full textAbstract:
碩士<br>靜宜大學<br>會計學系<br>104<br>After graduation of college students have a serious gap between what they have learned and use in recent years, while government, industry and education actively through personnel training and a variety of industry-university cooperation to solve this ability crisis. The flipped classroom and experiential teaching differs from traditional teaching methods are raising in the education. Can the innovative ways really help students to shorten the gap between learned and use?In this study is to experiential learning to experiment, and the graduating seniors for study to explore in association response of experiential education and students emotion. This is a case study to explore the experience of teaching and student emotional response through the students to observe and L. Ron Hubbar sentiment classification table to analyze the students' emotions.The results show that students are full of anxiety at the beginning, but in experiential learning that students learned the practical application of the theory of four years and participated in the contest, and gradually began to confidence in their ability, and the mood in the final classification table shows most students presented a pleasant mood. This study deduced experience teaching students in addition to the ability to be able to bring in skills, and students to change the mentality of the above is very clear, further, half of students believe that the current teaching experience is helpful in job occupation.
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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.
Full textAbstract:
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 educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession.
This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession.
Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable,
courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants.
The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession.
These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education.
Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning.<br>Business Management<br>D.B.L.
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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.
Full textAbstract:
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 specialists and survey. We interviewed with more than ten scholars and accounting specialists and asked them to set up the courses and outlines for those courses. It sent 900 questionaires, and got 485 returned effectively, then analyzed using descriptive statistics, T-test and One-way ANOVA, results show as following:
1. The professional accountants regarding the department of accounting must set up the following courses for general education to bring up the profession ethics:
(1) Human relation and Communication
(2) Emotion control
(3) Profession ethics—for accountants
2. The professional accountants regarding the department of accounting must set up the following outlines for general education courses to bring up the profession ethics:
(1) Fine way to manage with pressure
(2) Communicate effectively: attitude of communication
(3) Communicate effectively: speech and non-speech
(4) Settle up the conflicts with people
(5) Controlling the emotion at work
(6) The way to control working emotion
(7) Emotion control and conflicts management
(8) Honesty, objective, fairness independence and the confidential
(9) Professional ability and rules of technicality
(10) Professional virtue criterion of the accountant
3. Accountant’s sex, major field was not influence the required qualification for the profession ethics to achieve through general education.
4. Accountant’s age, educational background, instructional years, jobs, districts and trades were the important factors to effect the required qualification by the general education to ask for bringing up the profession ethics.
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Aboo, Fazana. "Non-academic factors contributing towards performance of postgraduate open distance learning accounting students." Diss., 2017. http://hdl.handle.net/10500/23393.
Full textAbstract:
South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, especially those of accountants and chartered accountants. Keeping in mind the vastness of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it is important to understand the distinct challenges related to retention and throughput of students pursuing an accounting qualification at an open distance learning institution such as Unisa. If one considers the landscape of accounting education in South Africa, the unique challenges faced by accounting students at Unisa and the recent scholarly addresses on retention and throughput of distance education students, as well as the disadvantaging factors with which Unisa students are faced, this study contributes to the theoretical comprehension of students’ retention and throughput rates in accounting education at postgraduate level. The focus of the current study was mainly on non-academic factors affecting the performance of accounting students at postgraduate level, since much research has already been done on academic factors that affect the performance of accounting students. Many studies are focussed on students at undergraduate level; therefore, in this study, postgraduate students studying towards becoming a chartered accountant were chosen.<br>Financial Accounting<br>M. Phil. (Accounting Sciences)
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Bargate, Karen. "Managerial accounting and financial management students' experiences of learning in a writing intensive tutorial programme." Thesis, 2012. http://hdl.handle.net/10413/9345.
Full textAbstract:
Managerial and Financial Management (MAF) has traditionally been perceived by students
as a difficult subject. Students do not fully grasp the underlying disciplinary concepts and
struggle to transfer knowledge from one context to another. There is a dearth of research,
particularly in South Africa, into how students learn in accounting programmes. This study
sought to explore MAF students’ experiences of learning in a Writing Intensive Tutorial
(WIT) programme at the University of KwaZulu-Natal. The WIT programme is based on the
principle of using informal exploratory writing, writing-to-learn, to support students’ learning
of MAF. Informal writing is low stakes, ungraded, and encourages critical thinking and the
learning of concepts, rather than focusing on grammatical correctness.
The study was informed by the tenets of social constructivism and was conducted within a
qualitative interpretative framework. Principles of case study research were applied in the
data generation process. Purposive sampling was applied that reflected the MAF population
in regard to race and gender demographics and academic ability. The participants were 15
MAF students who voluntarily participated in an 18-week WIT programme. Interactive
Qualitative Analysis (IQA) (Northcutt & McCoy, 2004) was used for the research design and
as a data analysis tool. Following IQA protocol, focus groups were used to generate affinities
(themes) of students’ experiences of learning in the WIT programme. From the affinities
generated a system diagram was constructed. In-depth semi-structured individual interviews
were conducted at the end of the programme to further probe participants’ learning
experiences.
The primary affinity driving the system was the programme structure. which drove the other
affinities – understanding of concepts, challenging the participants, the written tasks
undertaken (secondary drivers), making learning fun, improved study techniques and test
preparation, criticism of the programme (secondary outcomes), increased personal
confidence and the interactive nature of the programme (primary outcomes).
The thesis concludes with a proposal of an inductively theorised model. The model derives
from the major findings in the study regarding students’ experiences of learning in the WIT
programme. The model offers insights for higher education programme designs that utilise
writing-to-learn pedagogies and can provide opportunities for students’ to develop deep,
conceptual learning in higher education.<br>Thesis (Ph.D.)-University of KwaZulu-Natal, Durban, 2012.
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Van, Rooyen Annelien Adriana. "Didactic conversation and transactional distance : a case study of retention and throughput of accounting students." Thesis, 2015. http://hdl.handle.net/10500/19980.
Full textAbstract:
The study was necessitated by the fact that the throughput rates of accounting
students studying at distance learning institutions in South Africa are disturbingly low
when compared to students studying at residential universities. Bearing in mind the
magnitude of the University of South Africa’s (Unisa’s) market share of accounting
students in South Africa, it was pivotal to comprehend the unique challenges related
to retention and throughput of these students. This thesis reports on a case study of
the use of mobile phones in an Accounting module by applying the theories of
didactic conversation and transactional distance to understand the retention and
throughput rates of the Accounting students in an open distance learning (ODL)
environment. Considering the landscape of accounting education in South Africa, the
specific challenges faced by accounting students at Unisa and the recent scholarly
discourse on retention and throughput of distance education students, this study
contributes to the limited theoretical understanding of students’ retention and
throughput rates in an Accounting module at Unisa.
This theoretical understanding has been obtained through combining the
transactional distance theory of Moore (1973) and the didactic conversation of Holmberg (1982) in a single conceptual framework. By applying this framework, this
thesis makes an original contribution to the deepening understanding of the retention
and throughput rates of accounting students in an ODL environment. The study has
shown that retention and throughput rates can be improved through the lessening of
the transactional distance between facilitator and student and by improving the
quality and extent of the two-way didactic conversation in the learning process.
To this effect, the study provided empirical evidence of the successful use of various
complementing technology interventions, suitable for accounting students with time
constraints, to enhance the learning process.<br>Management Accounting<br>D. Com.
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Chiang, Dai-Wen, and 姜岱妏. "A study of accounting education and training in R.O.C during adopting IFRS- The differences between auditors and students." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/66mm52.
Full textAbstract:
碩士<br>國立中興大學<br>會計學研究所<br>98<br>Under the business trend towards enterprise internationalization and the globalization of capital markets, the International Accounting Standards have become the single criterion. In order to keep pace with the globalization trend, the government puts greater efforts to enhance the international competitiveness, attract the foreign capital investment, and reduce the cost of foreign financing. At the same time, another effort put on adopting International Financial Reporting Standards (IFRSs) in 2013 is also witnessed. Therefore, the aim of this study is to analyze how deep the practicing auditor and the university student have comprehended IFRSs. The questionnaire survey as well as the T-test, Anova, and Manova are applied for data collection and analysis.
The result of study shows that whether auditors or students do fully comprehend the basic concepts and structures of IFRSs. More specifically, auditors possess a greater understanding among accounting principles of consolidating financial statements, first adopting IFRS, and disclosure than students, but the need for continuous learning is still calling. As a result, the adoption of IFRSs is the most significant evolution in the 21th century, both the academics and the practices should pay more attention to IFRS education and training for progressive accounting development.
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Van, Romburgh Henriette. "Accounting education : investigating the gap between school, university and practice / Henriette van Romburgh." Thesis, 2014. http://hdl.handle.net/10394/12082.
Full textAbstract:
Various studies have highlighted the problems faced in accounting education. Some of these
problems refer to the stagnating accounting curriculum, limited resources available to
students from designated black empowerment groups, and the underdevelopment of skills
required by practice. This study focuses specifically on the problems faced in secondary and
tertiary accounting education in South Africa (SA) and the effects of these problems on
practice.
The first article of this study emphasises the various causes for the declining pass rate in firstyear
chartered accountancy (CA) students. For this purpose, the researcher gathered
information on the perceptions of first-year CA students and of lecturers involved in
departments of accounting at SA universities. One of the possible causes identified is the
apparent gap between school and university accounting education, especially in respect of
curriculum, teaching quality and textbooks. The study revealed that students from designated
black empowerment groups are facing the most problems in SA accounting education.
The second article addressed the skills shortages in first-year CA trainees that practitioners
have to deal with. According to the results, the majority of the participants felt that
universities do not sufficiently equip students with the skills necessary to be successful in
practice. The skills shortages identified included the inability of first-year trainees to
determine the extent of testing needed in audits and to think independently. It also seemed as
if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are
expected to equip students in order to be successful in practice.
The researcher drew conclusions and made recommendations based on the information
obtained from the above-mentioned two studies.<br>MCom (Accountancy), North-West University, Potchefstroom Campus, 2014
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Naidoo, Tamara. "An exploration of first-year, non-major accounting students' learning experiences at a private higher education institution in South Africa." Thesis, 2012. http://hdl.handle.net/10413/9413.
Full textAbstract:
This research project focuses on Accounting education at tertiary level. There is limited
understanding of students' experiences of learning Accounting in higher education
institutions. Furthermore, Accounting is generally perceived as a difficult discipline,
especially for novice first-year, non-major Accounting students.
In this research study the purpose and focus were to explore first-year, non-major Accounting
students' experiences when learning Accounting. The study attempts to answer two key
research questions pertaining to first-year, non-major Accounting students' experiences when
learning Accounting, and to show how their experiences influence their learning of
Accounting. The study was conducted at a private higher education institution in South
Africa where first-year Accounting is a compulsory element of an undergraduate commerce
degree. The research participants sampled for this study were six first-year, non-major
Accounting students, some of whom were novice Accounting students while others had
studied Accounting in high school up to Grade 12.
A qualitative research methodology was adopted to generate data using an interpretive case
study approach. Research methods included semi-structured interviews and participant
reflective journals. Data were analysed using open coding, and the findings categorised
according to themes. Some of the key findings of this study revealed that students'
experiences were influenced by teacher/lecturer qualities, students' perceptions and
preconceptions of Accounting as a discipline, and the abstract nature of the Accounting
discipline and its discourse. Other factors influencing students' learning experiences included
their agency, resilience and determination, the effect of Accounting assessments, and ability
streaming. This study concludes with a discussion of recommendations based on the findings.
These point to the need for staff development workshops for Accounting lecturers, with an
emphasis on students' emotions and perceptions when learning Accounting, so that lecturers
are more aware of the extent of students' anxieties, insecurities and negative perceptions.
Other recommendations include more post-plenary workshops for first-year Accounting
students and development of different programmes for novice, non-major and Accounting
major students, since these cohorts of students have differing career Accounting competence
expectations.<br>Thesis (M. Ed.)-University of KwaZulu-Natal, Durban, 2012.
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Ankomah, Akua Tiwaa. "Teachers' pedagogical communicative practices and Accounting students’ academic achievements in senior high schools in Ghana." Thesis, 2021. http://hdl.handle.net/10500/27178.
Full textAbstract:
The study examined Accounting teachers’ pedagogical communicative practices and the academic achievement Accounting students, focusing on the extent of its occurrence. Teachers’ pedagogical communicative practices are the language behaviours and discourse strategies employed by teachers in their instructional delivery. The study employed an embedded concurrent mixed methods design. A questionnaire, Accounting achievement test for students, interview and observation guides were used to collect data from 481 respondents (made up of two heads of schools, 54 teachers, and 425 students) selected from 34 senior high schools in the Ahafo, Bono and Bono East Regions of Ghana. The quantitative data were analysed into descriptive and inferential statistics by using the SPSS software while the qualitative data were analysed thematically in accordance with the research questions. The findings from the study revealed that the Accounting teachers use appropriate pedagogical communicative practices (which include speaking loudly and boldly enough and making close eye contacts with students during class contributions) to help students to assimilate concepts better in Accounting, and to promote a stimulating learning environment. The study also revealed that teachers considered their students’ maturity level, needs, motivation and readiness to learn in deciding which methodology to use for a lesson. The study further revealed that there is no significant influence of pedagogical communicative practices on student academic achievement. Pedagogical communicative practices need to form part of the training of teachers for the senior high schools in order to prepare the teachers adequately for their assignments. Finally, the conceptual framework proposed is characterised by a synthesis of pedagogy and instructional communication, and the influence that such a combination has on the academic achievement of Senior High School Accounting students. To date, there is paucity of information in the extant literature regarding this practice in Africa, specifically, Ghana and hence the need for the current research to fill the gap.<br>Curriculum and Instructional Studies<br>D. Phil. (Curriculum and Instructional Studies)