Journal articles: 'Accounting textbook'

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Zhang, Yuqian, Anura De Zoysa, and Kalinga Jagoda. "The influence of second language learning motivation on students' understandability of textbooks." Accounting Research Journal 34, no. 4 (2021): 394–411. http://dx.doi.org/10.1108/arj-07-2020-0216.

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Purpose The purpose of this study is to examine the relationship between the understandability of an accounting textbooks written in English and the language learning motivation of international students. Previous research assumed that native speakers of a language and second-language speakers would understand a given accounting text similarly and little attempt has been made to ascertain any individual differences in users’ capacity to read and understand a foreign language. Design/methodology/approach The 107 participants in this study comprised of full-time English as a Second Language postgraduate commerce students studying at a major Australian university. The authors used two-part questionnaire to examine the motivation of participants and the understandability of an accounting textbook using the Cloze test. Findings The results suggest that most international students have difficulty in understanding the textbook narratives used in this study. Furthermore, the results show that students’ motivation to learn a foreign language impacts on the understandability of an accounting textbook. Practical implications This study will help the educators, textbook publishers and students to understand the needs of ESL students. It is expected to provide guidance for authors and instructors to enhance the effectiveness of the accounting courses. Originality/value The accounting literature shows that there have been efforts by accounting researchers to measure the understandability of accounting texts or narratives. This research provided valuable insights of the learning challenges of international students and valuable recommendations to educators and publishers to enhance the delivery.

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Phillips, Barbara J., and Fred Phillips. "Sink or Skim: Textbook Reading Behaviors of Introductory Accounting Students." Issues in Accounting Education 22, no. 1 (2007): 21–44. http://dx.doi.org/10.2308/iace.2007.22.1.21.

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Despite the significant emphasis that most instructors place on textbooks in introductory accounting courses, little research exists to describe how students interact with their textbooks. Using learning journals, 172 undergraduate students provided detailed, real-time accounts of their experiences with 13 chapters of an introductory financial accounting textbook. Using the method of grounded theory, supplemented with quantitative tests of association, this study begins to characterize textbook use from a student perspective. Results indicate that, for students, reading is a motivated behavior, with the specific motives varying across different groups of students and leading to different consequential actions. Academically strong students appear to read with the primary goal of understanding assigned material, as evidenced by their willingness to (1) engage in reading before the related material is covered in class, (2) persist when material becomes difficult, and (3) establish defined action plans that promptly resolve confusion. In contrast, weaker students appear to read with the primary goal of reducing anxiety, by deferring reading and terminating it when comprehension becomes difficult. The findings of this study are used to create instructional guidance that instructors can provide to students and to direct future research by outlining important and interesting questions requiring further investigation.

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Irsyadillah, Irsyadillah, and Raihani Raihani. "College Students’ Use of Accounting Textbooks: An Indonesian Perspective." Jurnal Dinamika Akuntansi dan Bisnis 7, no. 2 (2020): 205–20. http://dx.doi.org/10.24815/jdab.v7i2.17393.

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Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs.

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Zeff, Stephen A. "ACCOUNTING TEXTBOOKS AS CHANGE AGENTS: FINNEY'S INTERMEDIATE AND FINNEY AND MILLER'S INTERMEDIATE FROM 1934 TO 19581." Accounting Historians Journal 43, no. 1 (2016): 59–77. http://dx.doi.org/10.2308/0148-4184.43.1.59.

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This paper undertakes to illustrate how the two leading intermediate accounting textbooks published between the 1930s and 1950s, by Finney and Finney/Miller, regularly critiqued recommended and accepted practice, and proposed innovations, while the tendency in today's textbooks is solely to describe and codify standards and practice and therefore not to stimulate students' and instructors' critical thinking. The author recommends that today's textbook authors should emulate Finney and Finney/Miller.

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Irafahmi, Diana Tien, and Sulastri Sulastri. "Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia." Asian Journal of Accounting Research 1, no. 2 (2016): 52–61. http://dx.doi.org/10.1108/ajar-2016-01-02-b003.

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The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

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Cameron, Kim S., R. Duane Ireland, Robert N. Lussier, J. Randolph New, and Stephen P. Robbins. "Management Textbooks as Propaganda." Journal of Management Education 27, no. 6 (2003): 711–29. http://dx.doi.org/10.1177/1052562903257942.

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Are management textbooks propaganda? Do textbook authors write to advance the interests of a particular group or groups (such as employees, organizations, and/or society)? Do they write to present the theory and research of the academic discipline? Do they write primarily to produce a product that consumers (faculty and students) will buy in sufficient numbers and at a price that will yield financial profit? This article explores these and related questions by asking four well-established management textbook authors—Kim Cameron, Duane Ireland, Bob Lussier, and Steve Robbins—to react to the metaphor of “management textbooks as propaganda or ideology.” Their responses provide insights into the role of textbook authors in shaping the direction of management education.

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Nigrini, Mark J. "The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks." Journal of Forensic Accounting Research 1, no. 1 (2016): A1—A26. http://dx.doi.org/10.2308/jfar-51465.

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ABSTRACT Accounting students learn financial accounting through examples. The examples in accounting textbooks, and the exam questions in the test banks, use round numbers excessively. After graduation, these individuals could be asked to audit client journal entries and to scan transactions to identify unusual items. They will be expected to realize that, in this context, those familiar round numbers are now red flags for fraud. This study reviews the auditing standards and the authoritative practice aids that state that inappropriate journal entries have characteristics that include round numbers and consistent ending digits. Four fraud schemes in which the investigation of the round numbers would have uncovered the frauds are then described. The realism of the numbers in accounting textbooks and test banks is then evaluated using Benford's Law, their round number frequencies, and their number duplications. This analysis finds that the first digits of the textbook numbers conform to Benford's Law, but the second digits do not. It also finds that textbooks frequently use numbers that are both large and round. The concluding discussion explains why round numbers might be used so often in accounting textbooks and includes recommendations aimed at remedying the round-number conundrum. Data Availability: The datasets were created by manually entering the textbook and test bank numbers into several spreadsheets. Each record in the final database includes the dollar amount, the chapter number, the page number, and a chapter-body or end-of-chapter-material indicator. The author will consider requests to share the data.

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Irsyadillah, Irsyadillah. "The ideological character of accounting textbooks." Journal of Accounting in Emerging Economies 9, no. 4 (2019): 542–66. http://dx.doi.org/10.1108/jaee-02-2017-0011.

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

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Normand, Carol J. "Dexter Buys a Surfboard: An Exploratory Study of the Impact of a Classroom Activity and Reflection Paper on Student Perceptions of the First AIS Course." AIS Educator Journal 6, no. 1 (2011): 11–31. http://dx.doi.org/10.3194/1935-8156-6.1.11.

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ABSTRACT In most accounting curricula, students enroll in the first accounting information systems (AIS) course after they have completed at least two accounting principle courses and are familiar with accounting fundamentals. However, these courses tend to teach topics as discrete subjects so many students have a poor understanding of how the data they are journalizing actually flow through an AIS. Because they have not previously thought about the concept of a system, most students also have trouble linking material in AIS textbooks to prior learning. To help students relate prior learning to AIS concepts, an in-class activity titled “Dexter Buys a Surfboard” was developed. This in-class activity was combined with a textbook reading and a required reflection paper. Statistical analyses found that the combination of a textbook reading, the in-class project, and a structured reflection paper did positively affect students' perceptions of the importance of learning about AIS. Further analyses found that GPA, accounting-related work experience, and gender were not related to the change in student perceptions, making this pedagogical technique valuable for a variety of student groups.

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Hammond, Theresa, Kenneth Danko, and Mike Braswell. "U.S. accounting professors' perspectives on textbook revisions." Journal of Accounting Education 33, no. 3 (2015): 198–218. http://dx.doi.org/10.1016/j.jaccedu.2015.06.004.

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Kreuze, Jerry G., and Jack M. Ruhl. "Grey Paints: Using Earnings Quality Concepts to Clarify the Earnings Measurement Process." Issues in Accounting Education 17, no. 4 (2002): 431–45. http://dx.doi.org/10.2308/iace.2002.17.4.431.

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This case uses the concepts of earnings quality and earnings management to illustrate the inherent ambiguity in the earnings measurement process. Accounting students are often uncomfortable with ambiguity. Students want faculty to provide them with a single correct answer, such as the precise earnings for a given time period. Accounting textbooks rarely address this perception; we have yet to find a textbook that illustrates a range of acceptable amounts. This case demonstrates that earnings can be, and often are, ambiguous in the real world.

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Stokes, Leonard, Joseph L. Rosetti, and Michelle King. "Form Over Substance: Learning Objectives In The Business Core." Contemporary Issues in Education Research (CIER) 3, no. 11 (2010): 11. http://dx.doi.org/10.19030/cier.v3i11.242.

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While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set of primary verbs at a low cognitive level. These low cognitive level verbs differ in substance from the expectations contained in the end-of-the-chapter materials. In a world of assessment, the authors are concerned that the textbook learning objectives seem to focus on the form of technical content and not the substance of student learning.

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Sangster, Alan, Gregory N. Stoner, and Patricia A. McCarthy. "Lessons for the Classroom from Luca Pacioli." Issues in Accounting Education 22, no. 3 (2007): 447–57. http://dx.doi.org/10.2308/iace.2007.22.3.447.

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In 2006, the Teaching and Curriculum Section of the American Accounting Association published a monograph, Reflections on Accounting Education Research. It includes a chapter that demonstrates how research into accounting history can be used in the classroom to inform “students about the changing environment and behavior that influences accounting action.” This paper seeks to broaden the applicability of accounting history to accounting education by demonstrating that there are lessons to be learned in both textbook writing and in classroom instruction from the earliest known accounting textbook, the bookkeeping treatise contained within Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita.

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Yu.M., Nesin. "ANALYSIS OF ENGLISH SPEAKING TEXTBOOK “ENGLISH FOR ACCOUNTING”." Pedagogical sciences, no. 86 (March 25, 2019): 303–6. http://dx.doi.org/10.32999/ksu2413-1865/2019-86-58.

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Vicknair, David. "Accrued Interest On Bonds: An Explanation Based On Brokers Preference For Clean Price Data With A Critique Of Intermediate Accounting Textbook Explanations." American Journal of Business Education (AJBE) 5, no. 4 (2012): 427–36. http://dx.doi.org/10.19030/ajbe.v5i4.7120.

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By convention U.S. bond markets announce the actual price of a bond as the sum the quoted price plus accrued interest. The economic meaning of accrued interest and its role in this price announcing convention is generally misunderstood by accounting textbook authors who mistakenly provide accrued interest with both an economic and administrative explanation. A cogent rationale for the broker price announcing convention is offered which places accrued interest in its proper context. Explanations of accrued interest found in a sample of intermediate accounting textbooks are also critiqued. The concept of negative accrued interest is also briefly discussed.

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Zan, Luca. "WRITING ACCOUNTING AND MANAGEMENT HISTORY. INSIGHTS FROM UNORTHODOX MUSIC HISTORIOGRAPHY." Accounting Historians Journal 31, no. 2 (2004): 171–92. http://dx.doi.org/10.2308/0148-4184.31.2.171.

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Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.

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Sangster, Alan. "Expert systems in the accounting curriculum: A textbook review." British Accounting Review 23, no. 2 (1991): 171–78. http://dx.doi.org/10.1016/0890-8389(91)90051-3.

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Rose, Jacob M., Anna M. Rose, and Carolyn Strand Norman. "A Service-Learning Course in Accounting Information Systems." Journal of Information Systems 19, no. 2 (2005): 145–72. http://dx.doi.org/10.2308/jis.2005.19.2.145.

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This study reports the results of a quasi-experiment involving 90 master of accounting students. The students participated in one of three course types: full-immersion service learning with a supporting textbook, full-immersion service learning without a supporting textbook, or nonservice learning using case-based projects with deliverables identical to those in the service-learning courses. Results indicate that full-immersion service learning increased student satisfaction, student perceptions of ability, self-confidence in chosen careers, desire to study accounting information systems, and performance on complex data modeling tasks. The only performance decrement noted was in performance on a topic that was loosely related to the service-learning project. These results should be of interest to faculty and administrators who might be contemplating the value of integrating service learning in the accounting curriculum.

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Колчугин, С., and S. Kolchugin. "Principles of Thomas Jones’s Accounting." Auditor 3, no. 11 (2017): 19–29. http://dx.doi.org/10.12737/article_5a17c69866e556.29293937.

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Th e article considers two key provisions of the accounting theory of Th omas Jones, set out in the textbook «Th e principles and practice of book-keeping» (1841). Th e fi rst provision is the explanation of a double entry as a formal, artifi cial technique, which is based on the principle of duality. Th e second provision is the equality of the fi nancial result revealed by the accounts of the company’s property account (Primary Accounts) and the fi nancial result under the accounts of income and expenses (Secondary Accounts).

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Urdan, Matthew S., and Patrice Luoma. "Designing Effective Sustainability Assignments: How and Why Definitions of Sustainability Impact Assignments and Learning Outcomes." Journal of Management Education 44, no. 6 (2020): 794–821. http://dx.doi.org/10.1177/1052562920946798.

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The importance of, and interest in, sustainability in management education has increased significantly over the past three decades. However, the definition of sustainability remains complex and elusive, thus creating significant issues for sustainability instruction, assignment design, and student learning. We reviewed definitions and use of sustainability and corporate social responsibility (CSR) nomenclature from academics, corporations, and business and society course textbooks. The evidence is clear that sustainability and CSR are commonly and frequently used interchangeably not only in academic research and the classroom but also by textbook authors and business reports. Using a sustainability assignment gone wrong, we present data and analysis showing that this lack of definitional clarity and intermingling of the concepts of sustainability and CSR led to problems with student learning and outcomes from the assignment. Student work was heavily influenced by corporate terminology, which superseded textbook, nomenclature, and classroom instruction. We call for future research to delve into the issue of clarifying the definitional complexity and conflation.

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Johnson, Benny G., and Erik Slayter. "Impact of Structure of Early Practice on Student Performance in Transaction Analysis." Issues in Accounting Education 27, no. 1 (2011): 101–12. http://dx.doi.org/10.2308/iace-50092.

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ABSTRACT In introductory accounting textbooks, virtually all end-of-chapter problems on transaction analysis follow the same familiar format: a collection of transactions performed by a given business during a specified time period. Modern research-based models of human cognitive architecture suggest, however, that this format is suboptimal for beginning students. An approach better aligned with this learning research would give students practice with one transaction type at a time before proceeding to problems involving a mixture of transaction types. An experiment was conducted to test this hypothesis by randomly assigning students in an introductory financial accounting course to one of two practice conditions: conventional textbook problems and “targeted practice” in which the same transactions were grouped by type. All students were then given a conventional textbook problem as a post-test. During the practice phase, students in the targeted practice group analyzed transactions in less time and with greater accuracy than students who worked conventional problems. On the post-test, the total scores of the two groups were statistically equivalent; thus, the targeted practice group achieved the same level of performance more efficiently. However, on transactions requiring transfer of learning, the targeted practice group performed notably better, indicating these students were better able to apply knowledge gained during practice to a broad variety of transaction scenarios. The implications of this study are straightforward and practical: by making a very simple modification to the format of transaction analysis problems given to students early in the learning process, better learning outcomes can be obtained.

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Edwards, John Richard. "ACCOUNTING ON ENGLISH LANDED ESTATES DURING THE AGRICULTURAL REVOLUTION – A TEXTBOOK PERSPECTIVE." Accounting Historians Journal 38, no. 2 (2011): 1–45. http://dx.doi.org/10.2308/0148-4184.38.2.1.

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ABSTRACT The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods – charge-and-discharge accounting (CDA) and double-entry bookkeeping – that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be used by management and landowners for performance assessment purposes and, following on from that, to reflect on whether the demise of CDA was an inevitable consequence of demands for more useful management information.

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Silvester, Katherine J. "Faith’s Country Primitives: An Excel Project In Flexible Budgeting And Standard Cost Analysis." Journal of Business Case Studies (JBCS) 13, no. 3 (2017): 85. http://dx.doi.org/10.19030/jbcs.v13i3.9991.

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Cost accounting textbooks typically contain extensive technical coverage of standard costing and variance analysis in a manufacturing context. Covering the material adequately usually requires multiple class lectures, due to the complexity of the material. The calculations involved are detailed, multi-step, and can be numerically intensive. In order to make the material accessible to the learner, most textbook problems focus on the individual steps inherent in the budgeting, calculation, analysis, and interpretation process of standard costing and variance analysis. This simplification makes it feasible to deliver the material efficiently in the classroom. However, this pedagogical efficiency occurs at a cost, in that students may fail to understand the overall process and how the individual steps are interrelated. This case has been used over the course of 10 semesters with over 500 students in a junior level Cost Accounting class for accounting majors. It has proven to be an effective tool for both reinforcing the variance analysis content that is delivered in the classroom, as well as for giving students an opportunity to practice and extend their Excel skills.

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Silvester, Katherine J. "Faith’s Country Primitives: An Excel Project In Flexible Budgeting And Standard Cost Analysis." Journal of Business Case Studies (JBCS) 13, no. 4 (2017): 85–98. http://dx.doi.org/10.19030/jbcs.v13i4.10030.

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Cost accounting textbooks typically contain extensive technical coverage of standard costing and variance analysis in a manufacturing context. Covering the material adequately usually requires multiple class lectures, due to the complexity of the material. The calculations involved are detailed, multi-step, and can be numerically intensive. In order to make the material accessible to the learner, most textbook problems focus on the individual steps inherent in the budgeting, calculation, analysis, and interpretation process of standard costing and variance analysis. This simplification makes it feasible to deliver the material efficiently in the classroom. However, this pedagogical efficiency occurs at a cost, in that students may fail to understand the overall process and how the individual steps are interrelated.   This case has been used over the course of 10 semesters with over 500 students in a junior level Cost Accounting class for accounting majors. It has proven to be an effective tool for both reinforcing the variance analysis content that is delivered in the classroom, as well as for giving students an opportunity to practice and extend their Excel skills.

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Gilbert, Daniel R. "Propaganda, Trusteeship, and Artifact: Locating a New Place for the Management Textbook." Journal of Management Education 27, no. 6 (2003): 730–33. http://dx.doi.org/10.1177/1052562903257943.

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Whether or not the management textbook qualifies as ideology and as propaganda has important implications for where the study of management can be located in an undergraduate college curriculum. This article contains a sketch of one way to use the concept of management practice as the focal point for an undergraduate course about pluralism in American society. In such a course, the study of management practice is not an end in itself but rather becomes a means to an end in each student’s quest to find an intellectual voice. This kind of critical study of management practice is enhanced by the way that Cameron, Ireland, Lussier, New, and Robbins sidestep the question of management textbooks as propaganda.

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M Y Janwarin, Xaverius. "Problem based learning in textbook Accounting Indonesia Adaptation: A content analysis approach." Jurnal Pendidikan Progresif 8, no. 2 (2018): 68–80. http://dx.doi.org/10.23960/jpp.v8.i2.201808.

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Wang, Lixia, and Zhongxin Chang. "Study on Practicality of Tax Law Course in Accounting Major." Higher Education Studies 1, no. 2 (2016): 61. http://dx.doi.org/10.5539/hes.v1n2p61.

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Accounting staff play a more and more important role in enterprises and the ability to handle tax related business isone of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching,textbook construction, teaching method and so on of tax law course in institutions of higher learning. The societyhas proposed new subjects in higher education of tax law course in accounting major. How to cultivate applicationbased accounting staff with solid theoretical basis and strong capacity in practical operation is an issue that needs tobe urgently resolved by higher education practitioners.

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Debreceny, Roger, and Stephanie Farewell. "XBRL in the Accounting Curriculum." Issues in Accounting Education 25, no. 3 (2010): 379–403. http://dx.doi.org/10.2308/iace.2010.25.3.379.

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ABSTRACT: This position paper argues that the eXtensible Business Reporting Language (XBRL) be integrated across the accounting curriculum, in a manner relevant to the temporal stage and content of particular courses within the curriculum. XBRL is a metadata representation language for the Internet, based on the World Wide Web consortium’s eXtensible Markup Language (XML). XBRL provides an important foundation for the automated transfer of accounting information and associated metadata. The design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. Several countries have adopted XBRL in a variety of information value chains, notably in the USA context the Securities and Exchange Commission’s interactive data program. XBRL has implications for the totality of the accounting curriculum and pedagogy. A program for the integration of XBRL across a typical accounting curriculum is developed. The proposed XBRL assignments, as part of this program, are aligned with Bloom’s Taxonomy of Learning Objectives. Recommendations are made for faculty, case and textbook writers, and the leadership of the XBRL and academic accounting communities.

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Wenzel, Loren A., Stanley D. Tonge, and Peter L. McMickle. "AN ANALYSIS OF THE TOWN OFFICER (1791–1815): THE EARLIEST AMERICAN TREATISE ON MUNICIPAL ACCOUNTING?" Accounting Historians Journal 19, no. 2 (1992): 57–77. http://dx.doi.org/10.2308/0148-4184.19.2.57.

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Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of “a plain and regular Method” to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for the similarity of its content to present day municipal accounting objectives and requirements.

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Krasnokutskaya, Nadezhda V. "Implementing the principle of considering native language in Russian language textbooks for foreigners." Russian Language Studies 18, no. 3 (2020): 342–58. http://dx.doi.org/10.22363/2618-8163-2020-18-3-342-358.

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Modern educational trends, including individualization of learning, shifting the focus from the teacher to the student, taking into account the characteristics of the student's personality, including his native language and culture, arouse interest to national-oriented methodology. The objective of this article is to determine the relevance and prospects of this methodological direction in modern teaching of Russian as a foreign language. To realize the objective set out in the article, we used methods of analyzing scientific literature, scientific observation and synthesis of pedagogical experience, conversations with students and teachers. The article is based on scientific research on the methodology of teaching foreign languages, including Russian as a foreign language, textbooks and manuals, both national-oriented and of general type. The article considers the traditions of applying students native language in teaching Russian as a foreign language. We clarify the concepts of native language accounting and reliance on native language, consider the historical formation of the mentioned principle as one of the leading methodological principles, analyze its implementation in textbooks on Russian as a foreign language. The most attention is paid to the analysis of national-oriented manuals. As an example, the textbook Le russe votre rythme. Cours pratique pour francophones by S.A. Khavronina, A.I. Chirotchenskaa, and L. Bron-Tchitchagova is considered. The peculiarities of its orientation to French-speaking audience, ways and means of preventing interlanguage interference and achieving a positive transfer of skills from the native language to the studied one are noted. The prospects for creating such textbooks based on previous experience and methodological traditions are outlined. The scientific novelty of the research consists in the analysis of the results of the national-oriented methodology out of a specific educational situation, limited by certain learning conditions. The theoretical significance of the work consists in generalization and analysis of the accumulated methodological experience in this area. The practical significance is determined by the systematization of methods used in a national-oriented textbook for implementing the principle of native language accounting and identifying the prospects for developing new educational materials of this type.

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Valentino, Maura L. "Donor funded Open Educational Resources: making the case." Bottom Line: Managing library finances 28, no. 4 (2015): 112–18. http://dx.doi.org/10.1108/bl-07-2015-0016.

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Purpose – This paper aims to explain the concept of Open Educational Resources (OER) and how libraries can make a good case to donors to fund these types of projects. Design/methodology/approach – The literature reveals that donors have been willing to support projects that save students money on textbooks. Course reserves have traditionally been a popular model. More recently, libraries have found funding for OER initiatives. These types of initiatives are discussed and several case studies of donors currently funding OER projects are examined. Findings – Donors, internal and external to the library and to the university, have shown an interest in funding projects that reduce textbook costs for students. They have funded course reserves in the past and have begun to fund OER projects. There are both qualitative and quantitative methods to induce donors to fund these types of projects. Practical implications – Libraries have traditionally supported the mission of access to information and for academic libraries that has sometimes included access to textbooks. Course reserves are a limited solution, whereas when an OER replaces an expensive textbook, it is a viable solution for all students. Social implications – OERs have strong social implications. Any person, whether associated with an institution of higher learning, or not, can access the information in an OER and learn the associated content. Originality/value – There is some literature on specific OER projects. This paper aims to fill a gap in the literature, specifically on how to approach donors regarding OER initiatives.

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Habersam, Michael. "An Analysis of the Role of the Textbook in the Construction of Accounting Knowledge." European Accounting Review 18, no. 4 (2009): 840–45. http://dx.doi.org/10.1080/09638180903335017.

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Qasim, Amer, Hussein Issa, Ghaleb A. El Refae, and Alexander J. Sannella. "A Model to Integrate Data Analytics in the Undergraduate Accounting Curriculum." Journal of Emerging Technologies in Accounting 17, no. 2 (2020): 31–44. http://dx.doi.org/10.2308/jeta-2020-001.

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ABSTRACT This paper proposes a model to integrate data analytics into current undergraduate accounting curricula across existing courses rather than offering a stand-alone data analytics course. One of the advantages of curriculum integration is that students are introduced to data analysis in a progressive or sequential way. Furthermore, such an approach typically does not require additional credit hours to reflect the changes made to the accounting curriculum to introduce the emerging technologies used in the accounting profession. The model proposes course learning outcomes (CLOs) related to the data analytics applications linked to specific levels of study and accounting courses. In addition, teaching materials including the main textbook, supplemental reading materials, and case studies are mapped across accounting courses. This model is expected to be beneficial for accounting educators and members of curriculum committees when updating an accounting curriculum to include data analytics.

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Hatch, Mary Jo. "Writing From Teaching: A Textbook Writer's Tale." Journal of Management Education 31, no. 3 (2007): 405–12. http://dx.doi.org/10.1177/1052562906298443.

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Nouri, Hossein, and Danielle Lombardi. "AUDITORS' INDEPENDENCE: AN ANALYSIS OF MONTGOMERY'S AUDITING TEXTBOOKS IN THE 20TH CENTURY." Accounting Historians Journal 36, no. 1 (2009): 81–112. http://dx.doi.org/10.2308/0148-4184.36.1.81.

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This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.

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Ragan, Joseph M., Zachary B. Leahan, Robert G. Malonoski, and Christopher J. Savino. "Starledger: A Business Activity Model Using SAP R/3 As A Classroom Tool To Measure Learning Outcomes." American Journal of Business Education (AJBE) 3, no. 2 (2010): 43–56. http://dx.doi.org/10.19030/ajbe.v3i2.384.

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Integrating enterprise system applications within the accounting curriculum has been a major challenge for over eight years. Enterprise systems education is surprisingly well documented within the literature of enterprise system education. Not surprisingly, most of these papers provide a descriptive study of individual experiences of an institution of an academic unit. This paper focuses on the use of a practice case set within the accounting curriculum of a four year liberal arts based accounting program. The results of the integration of this practice case show the ability of enterprise software to bring textbook concepts to life and a high satisfaction level among the students using this package.

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Mariani, Vini, and Sintha Permatasari. "Evaluasi Sistem Akuntansi Penjualan Kredit, Piutang dan Penerimaan Kas Pada PT. Insan Media Pratama." ComTech: Computer, Mathematics and Engineering Applications 2, no. 1 (2011): 273. http://dx.doi.org/10.21512/comtech.v2i1.2753.

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Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used.

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Miller, Edward M. "A Problem in Textbook Arbitrage Pricing Theory Examples." Financial Management 18, no. 2 (1989): 9. http://dx.doi.org/10.2307/3665887.

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Johnson, Benny G., Fred Phillips, and Linda G. Chase. "An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence." Journal of Accounting Education 27, no. 1 (2009): 30–39. http://dx.doi.org/10.1016/j.jaccedu.2009.05.001.

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Alfordy, Faisal Dhifallah, and Rohana Othman. "Students’ Perceptions of Factors Contributing to Performance in Accounting Principle Courses." International Journal of Higher Education 10, no. 5 (2021): 18. http://dx.doi.org/10.5430/ijhe.v10n5p18.

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Undergraduate students’ performance has been extensively studied to identify the critical components in effective teaching and learning pedagogies. This study aims to determine whether the teachers’ practices and implementation of Classroom Assessment Techniques (CAT) enhanced students’ performance in Accounting Principles’ courses and assess students’ perceptions concerning the impact of English language proficiency (EP) and the availability of Saudi-centric textbook materials on students’ performance. Additionally, this study employed the questionnaire survey approach to gain insights into accounting undergraduates’ perceptions of academic performance in Accounting Principles courses. As most students were found to be underachievers, the study outcomes led researchers to propose active learning approaches using CAT as an initiative towards improving students’ performance in benefitting the university and positively transforming the teaching and learning environment.

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Mendes, David, Ana Carolina Pimentel Duarte Fonseca, and Fernanda Filgueiras Sauerbronn. "Modos de ideologia e de colonialidade em materiais didáticos de Contabilidade." education policy analysis archives 28 (June 29, 2020): 99. http://dx.doi.org/10.14507/epaa.28.5061.

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This paper aims to identify aspects of neoliberal ideology in the chapters dealing with accounting principles, in the textbook Introductory Accounting by FEA USP and in CPC00 (R2) - Conceptual Framework for Financial Reporting. To achieve the objective, we analyze the typical linguistic modes through which ideology operates, based on Thompson (2011). It is a critical and interpretative research that aims to discuss accounting education in Brazil from a decolonial perspective. The analyzed texts identified the ideological modes that legitimize, naturalize and universalize a neoliberal capitalist society and contribute to an image of accounting focused solely on the financial market, through a monological and normative approach in teaching materials. In this sense, the present study points to the need for an educational accounting policy, in addition to traditional calculations and techniques, which recognizes the role of accounting as a language, since it has its own grammar and structure that ensure the conditions for the reproduction of texts in different socio-political contexts.

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McNellis, Casey J., Gerhard J. Barone, and Joshua Herbold. "Larson Industries: A Case on Identifying and Researching Revenue Recognition Issues." Issues in Accounting Education 35, no. 2 (2020): 65–75. http://dx.doi.org/10.2308/issues-19-016.

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ABSTRACT Financial accounting students are often provided cues regarding a particular recognition/measurement issue prior to learning the related technical material. Yet, anecdotal evidence from the profession suggests that the identification and framing of complex issues is a necessary skill for emerging professionals. This case provides accounting students a hypothetical scenario that requires them to identify several financial reporting issues, research the relevant authoritative guidance, and arrive at conclusions regarding the appropriate reporting treatment. The recent implementation of the updated revenue recognition guidance per Topic 606 from the Financial Accounting Standards Board's Accounting Standards Codification® and IFRS 15 from the International Accounting Standards Board provides a current and relevant setting for this issue identification and evaluation exercise. Results from graduate-level courses at two universities indicate that students perceived great benefits in (1) identifying and framing revenue recognition issues without textbook cues and (2) learning the new authoritative guidance.

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Egbunike, Francis Chinedu, and Ochuko Benedict Emudainohwo. "The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach." Indonesian Journal of Sustainability Accounting and Management 1, no. 2 (2017): 90. http://dx.doi.org/10.28992/ijsam.v1i2.34.

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Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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Haryono, Luciana, Arief Fadhilah, and Daniel. "Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi." JRB-Jurnal Riset Bisnis 1, no. 1 (2019): 60–67. http://dx.doi.org/10.35592/jrb.v1i1.13.

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

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Palmer, Richard J., and Leland D. Green. "ITT Automotive North America: A Case Study Requiring Use of Benchmarking, Activity/Process Analysis, and Reengineering Concepts." Issues in Accounting Education 14, no. 3 (1999): 465–96. http://dx.doi.org/10.2308/iace.1999.14.3.465.

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Managerial and cost accounting textbook discussions of the “process view” of activity-based costing (ABC) often fail to communicate how companies use activity-based accounting, benchmarking, continuous improvement and reengineering techniques to improve their business processes. Such knowledge is valuable to students who will enter globally competitive markets. ITT Automotive North America is a business case that gives the reader the benchmark figures, cost and other process-performance data, and activity descriptions necessary to complete a project to improve a company's process to acquire and pay for small-dollar goods and services. Because of the cross-functional nature of the issues involved in process improvement, the case would also fit well in either an auditing or information systems course.

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Basrah, Anita, Anni Holila Pulungan, and Rahmad Husein. "NATURALIZATION IN TRANSLATION OF ENGLISH ACCOUNTING TERMS INTO INDONESIAN." LINGUISTIK TERAPAN 18, no. 1 (2021): 33. http://dx.doi.org/10.24114/lt.v18i1.25377.

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This research was to analyze the process of spelling adjustment of naturalization applied in translation of English accounting terms into Indonesian. The objective of the study was to find out the Process of spelling adjustment of naturalization were used by accounting terms. This research used a descriptive and qualitative method. The data of this study were words containing naturalization were taken from the translation of selected articles of accounting textbook, Accounting 21e (2008). The data were collected through documentary technique. The data analysis was concerned of the implementation of spelling adjustment of naturalization. The findings show that naturalization in English-Indonesian accounting terms occurred in three categories, namely grapheme, and syllabic adapatation (double consonant become single consonant and consonant inhibitory. The products of naturalization have followed the guidance yet several new adjustment standards need to be included to enrich the pattern of foreign term adoption. In addition, this study recommends that proess of absorption in the Indonesian guidance of term formation needs to be revisited in order to precisely classify how foreign terms spelling adjustment is made in the Indonesian language Keywords: Naturalization, Translation Procedure, Accounting Terms, Spelling Adjustment

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Rich, D. L., T. L. Powers, and J. D. Powell. "Textbook Satisfaction: A Preliminary Examination of the Student Perspective." Journal of Management Education 10, no. 2 (1986): 29–33. http://dx.doi.org/10.1177/105256298801000206.

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Robbins, Stephen P. "The Coming Changes in Textbook Content, Form, and Availability." Journal of Management Education 16, no. 4 (1992): 511–15. http://dx.doi.org/10.1177/105256299201600410.

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Duchac, Jonathan E., and Anthony J. Amoruso. "A Descriptive Study of Institutional Characteristics of the Introductory Accounting Course." Issues in Accounting Education 27, no. 1 (2011): 1–16. http://dx.doi.org/10.2308/iace-50089.

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ABSTRACT Introductory accounting has historically been a foundational course in most undergraduate business curriculums. In many cases, the course serves as a prerequisite for all upper-level business and accounting courses. However, no current public data exist on the structure and characteristics of introductory accounting across a large sample of institutions. This study begins to fill this void by providing descriptive data on institutional characteristics of the introductory accounting course. Data are collected on seven different dimensions of the course suggested by the recommendations of the Accounting Education Change Commission (AECC) and recent trends in higher education: course size and staffing, pedagogical orientation/teaching approach, standardization of course elements across instructors, the textbook selection process, use of technology-based course management tools, off-site course delivery, and transfer credit acceptance. In some cases, the current data can be compared to previous research that examined similar characteristics. The resulting data can provide instructors, administrators, and researchers with a useful benchmark for developing teaching plans, curriculum, and future academic research.

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Jamaluddin, Junaidah, Mahathir Mahali, Norlaila Mohd Din, Mohamad Azmi Nias Ahmad, Nur Syazwani Mohamad Fadzillah, and Faizan Abdul Jabar. "Students’ Motivation Level in Gamification of Accounting Teaching and Learning – A Case of ‘Accounting on the Block’." Social and Management Research Journal 17, no. 1 (2020): 17. http://dx.doi.org/10.24191/smrj.v17i1.8140.

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Learning accounting can be very challenging for most students. Students are not only expected to demonstrate a proficiency in accounting process, they must also demonstrate a depth of knowledge and understanding of accounting concepts and fundamentals. In most accounting courses, educators depend on the textbook or power point slides to give lectures and illustrate all the workings on the black/whiteboard while students are listening passively or busy taking notes. Lack of attraction and engagement in the conventional way of accounting teaching and learning may lead to difficulty in understanding basic accounting concepts and overall accounting process, thereby demotivating students to learn accounting. Alternatively, gamification of teaching and learning may provide a useful technique to enhance students’ engagement and motivation. For this reason, the authors have proposed a gamification technique, known as “Accounting on the Block” (AOTB), which is an accounting board game to teach Published Financial Statements for accounting students at diploma level. While numerous studies have been conducted to evaluate students’ motivation level in digital game-based learning, there are relatively few studies that address students’ motivation level when using physical games, such as board games. To shed light in this area, a case study was conducted on 50 accounting students who were experimented with the AOTB board game. The Instructional Materials Motivation Survey (IMMS) instrument was applied to measure students’ motivation level. The results revealed that most students’ motivation levels were positive and they were satisfied with the use of AOTB board game in their learning. However, students also expected improvements in some aspects of the game.

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Journal articles on the topic 'Accounting textbook'

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