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Journal articles on the topic 'Accounting - Teaching Learning'

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1

Samkin, Grant, and Lesley Stainbank. "Teaching and learning." Meditari Accountancy Research 24, no. 3 (2016): 294–317. http://dx.doi.org/10.1108/medar-05-2016-0062.

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Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in n
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Lloyd, Cynthia B., and Augustus Abbey. "Teaching Elementary Accounting To Non-Accounting Majors." American Journal of Business Education (AJBE) 2, no. 2 (2009): 23–30. http://dx.doi.org/10.19030/ajbe.v2i2.4033.

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A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for achieving their goal of obtaining undergraduate degree in business. This paper reviews a variety of common but underutilized strategies for presenting learning opportunities to non-accounting majors in their first accounting course. Effective teaching
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Cruz-Arcila, Ferney. "Accounting for Difference and Diversity in Language Teaching and Learning in Colombia." Educación y Educadores 16, no. 1 (2013): 80–92. http://dx.doi.org/10.5294/edu.2013.16.1.5.

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Suwarni, Endah, and Bambang Budiprayitno. "Innovation on Teaching-Learning Technology based on Visual and Simulation to Improve the Effectiveness and Efficiency in Teaching-Learning Financial Accounting Processes." Journal of Advanced Research in Dynamical and Control Systems 11, no. 11 (2019): 142–49. http://dx.doi.org/10.5373/jardcs/v11i11/20193179.

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Sava, Raluca. "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics 11, no. 2 (2016): 130–39. http://dx.doi.org/10.1515/sbe-2016-0027.

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AbstractActive learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.
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Shoulders, Craig D., and Sam A. Hicks. "ADEPT Learning Cycles Enhance Intermediate Accounting Student Learning Success." Issues in Accounting Education 23, no. 2 (2008): 161–82. http://dx.doi.org/10.2308/iace.2008.23.2.161.

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This paper describes an approach to teaching intermediate financial accounting employing testing as a teaching and learning tool, not just an assessment tool. Using exams in an analysis-of-diagnostic-exam-driven teaching and learning cycle (ADEPT Learning Cycle), students received feedback on their proficiency on selected topics. The instructor used the results to direct students on corrective steps to resolve deficiencies and to direct targeted, immediate one-on-one tutoring as needed. Students had to complete each diagnostic exam successfully (80 percent grade) before interim exams. The stud
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Choi, Mi Hwa. "Problem-Based Learning as a Teaching Method in Accounting Education." Journal of Finance and Accounting Information 17, no. 2 (2017): 47–78. http://dx.doi.org/10.29189/kaiajfai.17.2.3.

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Septyan, Krisno, and Wisnu Julianto. "Model Pembelajaran Syariah di Jurusan Akuntansi." Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) 6, no. 1 (2018): 15–24. http://dx.doi.org/10.21009/jpeb.006.1.2.

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This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fi
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McCoskey, Melanie, and D. Lee Warren. "Service-learning: an innovative approach to teaching accounting: a teaching note." Accounting Education 12, no. 4 (2003): 405–13. http://dx.doi.org/10.1080/0963928032000148285.

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Kim, Ju-Eun and Hoyoung Kang. "A Study on Management Accounting Teaching-Learning Methods." Korea International Accounting Review ll, no. 58 (2014): 307–27. http://dx.doi.org/10.21073/kiar.2014..58.016.

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Choi, Mi-Hwa. "Problem-Based Learning as a Teaching Method in Financial Accounting Education." Korean Journal of Accounting Research 23, no. 3 (2018): 353–93. http://dx.doi.org/10.21737/kjar.2018.08.23.3.353.

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Ciancanelli, Penny. "The business of teaching and learning: an accounting perspective." Learning and Teaching 1, no. 1 (2008): 155–83. http://dx.doi.org/10.3167/175522708783113514.

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A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of universities. This question is addressed from a financial-management perspective, drawing on Max Weber's discussion of the effects of accounting in business, governmental and not-for-profit organisations. 1 His approach is applied to three ideal-typical uni
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Callanan, Edward F., and Ellen L. Sweatt. "IMPROVEMENTS IN TEACHING AND LEARNING IN ACCOUNTING PRINCIPLES CLASSES." Community Junior College Research Quarterly of Research and Practice 15, no. 3 (1991): 251–60. http://dx.doi.org/10.1080/0361697910150302.

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Boyce, Gordon. "Critical accounting education: teaching and learning outside the circle." Critical Perspectives on Accounting 15, no. 4-5 (2004): 565–86. http://dx.doi.org/10.1016/s1045-2354(03)00047-9.

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Wilson, G. Peter. "Teaching and Learning Can Be Energizing." Issues in Accounting Education 14, no. 2 (1999): 337–68. http://dx.doi.org/10.2308/iace.1999.14.2.337.

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Pranoto, Ersan Suria, and Haryadi Sarjono. "Student’s Comparative Analysis Towards the Teaching-Learning System through E-Learning." Binus Business Review 2, no. 2 (2011): 718. http://dx.doi.org/10.21512/bbr.v2i2.1484.

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The purpose of this study was to measure the student response in comparison between Management Department and Accounting Department at the Faculty of Economics, University of Bunda Mulia, against a system of learning in the e-learning system based. The samples are taken by using non-probability sampling method that is very much purposive. The amount of data to be collected as many as 300 students (respondents) conducted in a proportion as of for the Accounting Department samples of 150 respondents were taken and from the Department of Management also 150 respondents were taken, with a standard
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Bonner, Sarah E. "Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework." Issues in Accounting Education 14, no. 1 (1999): 11–15. http://dx.doi.org/10.2308/iace.1999.14.1.11.

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This paper develops a comprehensive framework for choosing teaching methods in accounting courses. Since teaching methods vary as to the conditions they can create and different types of learning objectives require different conditions for achievement, the premise guiding the framework is that the choice of teaching methods should be based primarily on the type of learning objective. The development of the framework yields two important conclusions. First, a single teaching method typically cannot create all the conditions necessary for a given learning objective. Second, learning objectives i
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Yuan, Cuicui, Shiyu Zhang, and Jiangliu Wu. "Teaching Reform of Government Accounting Based on Superstar Online Learning Platform." Learning & Education 9, no. 3 (2020): 88. http://dx.doi.org/10.18282/l-e.v9i3.1586.

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Big data and Internet technology of higher education have promoted the continuous innovation of university teaching models.In this article, the course designed based on the expected teaching effect.It analyzesthe teaching reformand implementation effect of the Government Accounting course through indicator design, chart display, data analysis and other teaching methods with the help of the Superstar Online Learning platform, and finds that students’ low score on classroom interaction and practice questions. This teaching reform will provide a basis for teachers’future teaching design, and the
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Et.al, Noor Lela Ahmad. "Exploring Factors that Influence the Use and Acceptanceof Virtual Learning Environment onTeaching and Learning Accounting." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 476–88. http://dx.doi.org/10.17762/turcomat.v12i3.753.

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Virtual Learning Environment (VLE) is rapidly becoming an important educational model for teaching and learning purposes. This study aims to explore the factors that influence the use and acceptance of VLE among Malaysian accounting teachers in teaching the accounting subject. This study adapts the Technology Acceptance Model (TAM) and the Theory of Reasoned Action (TRA) to improve the understanding of factors that influence the usage of VLE. The study is descriptive in nature and was conducted using a quantitative approach.Researchrespondentswho participated in this studyconsist of 156account
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Fanani, Zaenal, and Clarina Widyati Gunawan. "AKUNTANSI FORENSIK: TELAAH EMPIRIS PENERAPAN DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 2 (2020): 205–25. http://dx.doi.org/10.24034/j25485024.y2020.v4.i2.3952.

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The main objective of this study was to determine whether there are differences in the application of the teaching of forensic accounting in the accounting curriculum. This study uses a simple random sampling by distributing questionnaires for accounting lecturer in public and private universities with accreditation A. Observation data obtained as many as 63. The variables used were the relevance of teaching, teaching benefits, obstacles teaching, teaching materials, and learning mechanisms. Analysis techniques using Independent Sample T Test. The results showed that there is a difference betw
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Sugahara, Satoshi, Hisayo Sugao, Steven Dellaportas, and Takahiro Masaoka. "The effect of body-movement teaching, learning motivation and performance." Meditari Accountancy Research 24, no. 3 (2016): 414–37. http://dx.doi.org/10.1108/medar-02-2015-0006.

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Purpose This research applies a quasi-experimental research method to investigate the impact of an innovative resource titled “Accounting Exercise” (teaching intervention using physical movement and lyrics) on learning motivation and performance on a group of students enrolled in a first-year undergraduate accounting course in Japan. Design/methodology/approach Five classes were randomly assigned to either an experimental group (two classes) or a control group (three classes). In the experimental group, 90 students participated in a 15-min “Accounting Exercise” at the commencement of lectures
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Shah, Kavita A. "Game-Based Accounting Learning." International Journal of Information Systems in the Service Sector 9, no. 4 (2017): 21–29. http://dx.doi.org/10.4018/ijisss.2017100102.

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Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem-solving skills to be successful in today's competitive environment. To reach these objectives, they should be highly engaged and motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more interesting, hence increasing motivation. The research presented in this paper explores the impact of learning in an introductory accounting course attributable to the use of games supplementary to the traditional teaching methods. The pe
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Jones, Stuart H., and Michael Wright. "Teaching With Computers: A Cautionary Finding In An Accounting Class." College Teaching Methods & Styles Journal (CTMS) 1, no. 1 (2011): 79. http://dx.doi.org/10.19030/ctms.v1i1.5222.

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The study assesses the effects of a hypertext learning aid and GPA on performance in advanced financial accounting. Results indicate that the type of learning aid and GPA significantly affect performance. High GPA students performed better than did the low GPA students. In the study, two versions of the hypertext learning aid were utilized by two different groups of students and compared to a third group of students who had no hypertext learning aid. Use of the full version of the hypertext learning aid results in the lowest performance while students using a modified version of the hypertext
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Cai, Huan, Meining Wang, and Yingmei Yang. "Teaching Accounting in English in Higher Education – Does the Language Matter?" English Language Teaching 11, no. 3 (2018): 50. http://dx.doi.org/10.5539/elt.v11n3p50.

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Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong University of Foreign Studies. Accounting courses in English at GDUFS are taught to two different groups: English majors with higher English proficiency who are required to receive 2 years of intensive training in listening, speaking, reading and writi
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Weirich, Thomas R., Norbert Tschakert, and Stephen Kozlowski. "Teaching Data Analytics Using ACL." Journal of Emerging Technologies in Accounting 14, no. 2 (2017): 83–89. http://dx.doi.org/10.2308/jeta-51895.

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ABSTRACT We present a case for teaching data analytics skills in auditing and/or forensic accounting classes using ACL Analytics. We introduce fraudulent transactions into an existing dataset and then ask students to use ACL Analytics to identify these fraudulent transactions. The case can also be used in other accounting classes. We provide ideas and instructions on how professors can tailor the assignments to meet their needs. The case provides students with an opportunity to participate in active learning exercises that require independent study and the use of analytics software. Students w
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Natoli, Riccardo, Zi Wei, and Beverley Jackling. "Teaching IFRS: evidence from course experience and approaches to learning in China." Accounting Research Journal 33, no. 1 (2020): 234–51. http://dx.doi.org/10.1108/arj-09-2018-0142.

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Purpose The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning by students. Given this, the purpose of this paper is to determine what aspects of the learning environment, as measured by the Course Experiences Questionnaire, created in two semester-long financial accounting classes, influence students’ approaches to learning, as perceived by Chinese accounting students. Design/methodology/approach A logistic regression model based on responses from 497 accounting students across t
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Taylor, Dennis W., James Fisher, and Maliah Sulaiman. "Teaching and Learning Gaps in Accounting Education: Implications for the Employability of Accounting Graduates." Asian Review of Accounting 9, no. 2 (2001): 3–22. http://dx.doi.org/10.1108/eb060740.

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Lee, Li-Tze, and Jason C. Hung. "Effect of Teaching using Whole Brain Instruction on Accounting Learning." International Journal of Distance Education Technologies 7, no. 3 (2009): 63–84. http://dx.doi.org/10.4018/jdet.2009070104.

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Boyce, Gordon. "Computer-assisted teaching and learning in accounting: pedagogy or product?" Journal of Accounting Education 17, no. 2-3 (1999): 191–220. http://dx.doi.org/10.1016/s0748-5751(99)00016-0.

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Wygal, Donald E. "Building Community: The Conference on Teaching and Learning in Accounting." Accounting Education 18, no. 1 (2009): 99–101. http://dx.doi.org/10.1080/09639280802673655.

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Kusmuriyanto, Kusmuriyanto, and Dwi Puji Astuti. "Conservation-Based Teaching Materials of Financial Accounting: A Learning Innovation." Dinamika Pendidikan 15, no. 2 (2020): 190–201. http://dx.doi.org/10.15294/dp.v15i2.27189.

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This study aimed to determine the effectiveness of conservation-based teaching materials of financial accounting that have been developed. This research was a Research and Development. The research flow scheme was adapted from Borg & Gall's development research. The population of this study was all students of cooperative education, class of 2019, totaling 120 students. The research sample consisted of 60 students who were divided into the control class and the experimental class. The sampling technique used simple random sampling. Data collection techniques used observation, interviews, q
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Leveson *, Lynne. "Encouraging better learning through better teaching: a study of approaches to teaching in accounting." Accounting Education 13, no. 4 (2004): 529–48. http://dx.doi.org/10.1080/0963928042000306819.

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Schaefer, Thomas F., and Jennifer Sustersic Stevens. "Using Rubrics to Assess Accounting Learning Goal Achievement." Issues in Accounting Education 31, no. 1 (2015): 17–28. http://dx.doi.org/10.2308/iace-51261.

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ABSTRACT This paper illustrates the development and use of rubrics to improve the learning assessment process and enhance the teaching-learning relationship. We highlight the multidimensional benefits of rubrics as valuable tools for student assessment (grading), course assessment (at the instructor level), and program assessment (at the administrator/curriculum committee/accreditation level). Moreover, rubrics may improve qualitative feedback on learning to students and instructors. Development of effective rubrics is framed in terms of learning goals, measurable learning outcomes, choice of
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Grabinski, Konrad, Marcin Kedzior, Joanna Krasodomska, and Agnieszka Herdan. "Embedding E-Learning in Accounting Modules: The Educators’ Perspective." Education Sciences 10, no. 4 (2020): 97. http://dx.doi.org/10.3390/educsci10040097.

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The aim of the paper is to investigate the benefits and drawbacks resulting from the implementation of e-learning in accounting modules among educators. The primary source of data was a questionnaire conducted among 79 accounting lecturers, employed by the leading Polish economic universities. The results of the survey have shown that e-learning is not widely used by accounting academics in Poland. The most important benefits of the e-courses included the enhancement of efficiency and flexibility of the teaching process. The most serious difficulties were an extensive amount of work associated
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Johnson, Nancy L., Faye Larson, and Anne DeMersseman. "Who’s Taking the Accounting Class? Leveraging Professional Skepticism While Teaching Accounting Online." Journal of Business Case Studies (JBCS) 13, no. 2 (2017): 73–84. http://dx.doi.org/10.19030/jbcs.v13i2.9939.

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The shortage of academically qualified accounting professors makes this a relevant time to increase the use of online tools for content delivery, assignment completion and assessment. Accounting students employed as teaching assistants (TA) can develop professional skills including skepticism, problem solving, analysis, organization and electronic documentation, while in academia. Certified Public Accountants (CPA) and educators are held accountable to high ethical standards through a code of conduct and academic integrity policies. This teaching case incorporates ethical decision making from
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Matherly, Michele, and Laurie L. Burney. "Active Learning Activities to Revitalize Managerial Accounting Principles." Issues in Accounting Education 28, no. 3 (2013): 653–80. http://dx.doi.org/10.2308/iace-50465.

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ABSTRACT: Students often enroll in the managerial principles class because of a degree requirement rather than a burning passion to learn the subject matter. Through active learning, new content can become more interesting by involving students in their own learning. This paper offers accounting faculty four active learning activities to engage students and enhance their understanding of difficult concepts: managerial accounting terminology, activity-based costing, variance analysis, and special order decision-making. During these in-class activities, students work through relevant computation
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Septriana, Ira, and Fuad Fuad. "Factors Affecting the Understanding of IFRS in Accounting Students." International Journal of Higher Education 9, no. 4 (2020): 302. http://dx.doi.org/10.5430/ijhe.v9n4p302.

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This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University Semarang. The population in 2019 with the number of students taking their 7th semester in this study was 184 students. Determination of the number of samples in this study using the Slovin formula, to get a total sample of 65 students. The results show tha
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Gusc, Joanna, and Paula van Veen-Dirks. "Accounting for sustainability: an active learning assignment." International Journal of Sustainability in Higher Education 18, no. 3 (2017): 329–40. http://dx.doi.org/10.1108/ijshe-11-2015-0185.

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Purpose Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this paper is to offer experience-based guidance to faculty members around the world who would like to include sustainability in their courses. Design/methodology/approach This paper describes the introduction of sustainability in an accounting course via an ac
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Rajeevan, Shanmugavel. "Accounting: the teaching, the practice and what is missing." Vilakshan - XIMB Journal of Management 17, no. 1/2 (2020): 15–37. http://dx.doi.org/10.1108/xjm-06-2020-0001.

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Purpose This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world. Design/methodology/approach A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%. Findings It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning an
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Lubis, Henny Zurika, and Nina Ismaya. "PENGEMBANGAN BAHAN AJAR AKUNTANSI UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN DI KELAS." LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 3, no. 3 (2020): 206–15. http://dx.doi.org/10.30596/liabilities.v3i3.6173.

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This study aims to develop accounting teaching materials and to see the feasibility of teaching materials in improving the quality of classroom learning on the subject matter of the accounting cycle of service companies. This research is a development research adapted from the ADDIE model. There are 5 stages, namely: 1. Analysis (Analysis), 2. Design (Design), 3. Development (Development), 4. Implementation (Implementation), 5. Evaluation (Evaluation). Validation was carried out by material experts, media experts and assessments from class X accounting students of Ar-Rahman Medan Private Vocat
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Stone, Mary S. "Learning from Expected and Unexpected Sources." Issues in Accounting Education 33, no. 3 (2018): 61–66. http://dx.doi.org/10.2308/iace-52100.

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ABSTRACT The premise of this essay is that teaching is a continuous learning experience. Experiential learning theory and insights from the Pathways Commission provide the framework for my reflections. I provide examples of learning from books beyond the scope of accounting, and everyday interactions and chance occurrences including those within the accounting profession.
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Siti Kholifah, Iwan Koerniawan. "Efektifitas pembelajaran mata kuliah akuntansi bisnis dengan pendekatan Construktivist Learning Design (CLD) berbantuan media E-learning." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 5, no. 1 (2017): 14. http://dx.doi.org/10.25273/equilibrium.v5i1.1002.

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<p><em>Experience the ability of students using their knowledge have that has to review contruktivist the new knowledge is very media-influenced learning used one solution offered to review follow-up to these problems is a concept learning courses through construktivist business accounting teaching. singer study aims to determine the effectiveness of the learning review accounting subjects based business micruled assisted e-learning yang to review valid student learning. population research hearts hearts singer is whole semester students III study program computerized accounting ST
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Ackoff, Russell L. "Teaching versus learning." Systems Practice 4, no. 3 (1991): 179–80. http://dx.doi.org/10.1007/bf01059563.

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Hanno, Dennis M. "Energizing Your Teaching: Developing a Community of Learning." Issues in Accounting Education 14, no. 2 (1999): 323–35. http://dx.doi.org/10.2308/iace.1999.14.2.323.

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Brightman, Harvey J. "Mentoring Faculty to Improve Teaching and Student Learning." Issues in Accounting Education 21, no. 2 (2006): 127–46. http://dx.doi.org/10.2308/iace.2006.21.2.127.

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For teaching to improve, three factors must be in place. First, the college must use a valid and reliable student evaluation instrument in combination with other feedback mechanisms. Second, there must be an accompanying norming report that provides comparative and diagnostic information to departmental chairs and teachers. Raw data from even a valid and reliable instrument may not be informative. Third, the college must have a mentoring process in place. This paper discusses briefly each of the three elements to initiate and sustain a successful mentoring program to improve teaching and stude
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Crawford, Louise, Christine Helliar, Elizabeth Monk, and Lorna Stevenson. "SCAM: Design of a learning and teaching resource." Accounting Forum 35, no. 1 (2011): 61–72. http://dx.doi.org/10.1016/j.accfor.2010.08.008.

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Sharma, Divesh S. "Accounting students' learning conceptions, approaches to learning, and the influence of the learning–teaching context on approaches to learning." Accounting Education 6, no. 2 (1997): 125–46. http://dx.doi.org/10.1080/096392897331532.

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Sambrook, Sally, and Jim Stewart. "Teaching, learning and assessing HRD." Journal of European Industrial Training 34, no. 8/9 (2010): 710–34. http://dx.doi.org/10.1108/03090591011080931.

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Dai, Shenglei. "ARS Interactive Teaching Mode for Financial Accounting Course based on Smart Classroom." International Journal of Emerging Technologies in Learning (iJET) 14, no. 03 (2019): 38. http://dx.doi.org/10.3991/ijet.v14i03.10104.

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Many problems exist in traditional financial accounting course teaching, such as old-fashioned information-based teaching method, singe teaching method, and insufficient student-teacher interaction in the teaching process. These problems influence the effect of course teaching. To enhance student-teacher interaction, improve learning effect, and promote training quality of financial accounting talents, an ARS interactive teaching mode for financial accounting course that integrates Smart Classroom was proposed in this study. Cognitive flexibility theory was used as the theoretical guidance, an
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Baporikar, Neeta, and Lucia Sauti. "Students Perception Re-Learning Challenges." International Journal of Service Science, Management, Engineering, and Technology 10, no. 3 (2019): 45–62. http://dx.doi.org/10.4018/ijssmet.2019070104.

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Abstract:
Students' perception to learning a subject is crucial for deeper learning. Accounting is one of the scarce skills but a field which gives lucrative career options leading to higher enrollment worldwide. The same is true for Namibia as numerous studies highlight the accounting skills shortages. There is no doubt that accounting education can boost economic growth and should be seriously undertaken. Yet, accounting departments of universities in emerging economies face huge challenges in learning, teaching and student performance. Adopting a survey research design, the aim of this research is to
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