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Nwosu, Lilian Ifunanya, and Martha Matashu. "Exploring Perceived Human Resources Factors Influencing the Performance of Grade 12 Accounting Learners in North West Secondary Schools in South Africa." Research in Social Sciences and Technology 7, no. 1 (March 7, 2022): 20–41. http://dx.doi.org/10.46303/ressat.2022.3.
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This study explored the perceived human resources factors influencing the performance of accounting learners in North West secondary schools in South Africa. Despite the significant role that secondary school accounting education is perceived to play in shaping the development of accounting professionals, few studies have focused on investigating the effect of human resources on accounting learners’ performance in secondary school. The study sought to understand the human resource factors influencing the performance of accounting learners in North West secondary schools in South Africa. The study’s findings may assist the school management to improve human resource utilisation towards the achievement of a better accounting learners’ performance. To address the gap in the literature, a mixed method sequential explanatory study was conducted in North West districts with 183 School Management Teams and 61 educators. The sequential explanatory study aimed to explore the perceived human resources factors influencing the performance of Grade 12 Accounting learners in secondary schools in the North West Province, South Africa. The findings from the quantitative phase showed that human resource factors such as pedagogical subject content knowledge and skills held by the educator are perceived to influence learner performance. In the second phase, the qualitative approach validated and explained the various human resource factors that influence accounting learners’ performance in North West secondary schools in South Africa. School management should ensure that they employ adequate accounting learners to teach accounting in schools. This is so because accounting requires a pedagogical content knowledge and skills in teaching and learning. In conclusion, it is recommended that schools interested in improving learner performance should identify and address context-specific perceived human resources factors that influence learner performance within their schools.This study explored the perceived human resources factors influencing the performance of accounting learners in North West secondary schools in South Africa. Despite the significant role that secondary school accounting education is perceived to play in shaping the development of accounting professionals, few studies have focused on investigating the effect of human resources on accounting learners’ performance in secondary school. The study sought to understand the human resource factors influencing the performance of accounting learners in North West secondary schools in South Africa. The study’s findings may assist the school management to improve human resource utilisation towards the achievement of a better accounting learners’ performance. To address the gap in the literature, a mixed method sequential explanatory study was conducted in North West districts with 183 School Management Teams and 61 educators. The sequential explanatory study aimed to explore the perceived human resources factors influencing the performance of Grade 12 Accounting learners in secondary schools in the North West Province, South Africa. The findings from the quantitative phase showed that human resource factors such as pedagogical subject content knowledge and skills held by the educator are perceived to influence learner performance. In the second phase, the qualitative approach validated and explained the various human resource factors that influence accounting learners’ performance in North West secondary schools in South Africa. School management should ensure that they employ adequate accounting learners to teach accounting in schools. This is so because accounting requires a pedagogical content knowledge and skills in teaching and learning. In conclusion, it is recommended that schools interested in improving learner performance should identify and address context-specific perceived human resources factors that influence learner performance within their schools.
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Radjak, Lukfiah Irwan, and Yustina Hiola. "Accounting Guidelines Implementation: A Study on Economic Development of Islamic Boarding Schools." Journal of Asian Multicultural Research for Economy and Management Study 1, no. 2 (December 12, 2020): 54–60. http://dx.doi.org/10.47616/jamrems.v1i2.63.
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The development of Islamic boarding schools is one of the targets for sharia economic development which is based on the understanding of the halal value chain where the development of Islamic economics and finance summarizes various initiative programs including the development of Islamic boarding schools. The purpose of this study is to describe how the implementation of the Islamic Boarding School Accounting Guidelines at Al Huda Islamic Boarding School which is more focused on the readiness of HR at Al Huda Islamic Boarding School in applying the Islamic Boarding School Accounting Guidelines. The Al Huda Islamic boarding school was chosen as the research locus because the Al Huda Islamic Boarding School was appointed by Bank Indonesia Gorontalo Representative Office as a pilot project for the Pesantren (Islamic Boarding School) which applies the Islamic Boarding School Accounting Guidelines. The stages of the research method began with observations and results of interviews with informants from the board of the Al-Huda Islamic Boarding School. The results showed that there was a desire to apply these guidelines in the Al-Huda Islamic boarding school. Even though treasurers, secretaries and operators do not have a basic knowledge of the Economics of Accounting, the existing human resources are ready to apply the Pesantren accounting guidelines, of course, adjusting to the needs of the Al-Huda Islamic boarding school. The author sees that there is no urgency in implementing Islamic boarding school accounting guidelines at the Al-Huda Islamic boarding school because the reporting entity is the foundation that houses the Al-Huda Islamic boarding school, the Al Huda Islamic Education and Da'wah Foundation, Gorontalo. The foundation is fully responsible for the donors or the community.
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Suwarno, Suwarno, Mu’minatus Sholikah, and Umaimah Umaimah. "Pendampingan Penyusunan Laporan Keuangan, Perpajakan Pada Semua Sekolah Muhammadiyah di Kabupaten Gresik." Jurnal Pengabdian Manajemen 1, no. 1 (September 1, 2021): 24. http://dx.doi.org/10.30587/jpmanajemen.v1i1.3036.
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ABSTRACT
The purpose of this service program is to provide knowledge and skills to schools so that they are able to prepare financial reports according to generally accepted accounting principles and are able to report tax obligations in accordance with applicable regulations. This activity was attended by 140 Muhammadiyah schools throughout Gresik Regency. The results obtained are that the school has obtained a decree ratifying the permit for the establishment of Muhammadiyah Charity Business from the Muhammadiyah Central Executive, the school has registered NPWP as the center to fulfill tax obligations, and the school has started to build an accounting system to produce school financial reports in accordance with accepted accounting General principles
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Zulpan, Muhammad, Putri Apri Ningsih, and Mohammad Orinaldi. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN DI KOTA JAMBI." Al Fiddhoh: Journal of Banking, Insurance, and Finance 3, no. 2 (September 1, 2022): 105–14. http://dx.doi.org/10.32939/fdh.v3i2.1513.
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Islamic boarding schools are non-profit entities and have a very important role in the preparation of financial statements, until now Islamic boarding schools in Indonesia still use simple financial statements. Therefore, BI cooperates with IAI to issue Islamic boarding school accounting guidelines (PAP) and PSAK 45. The method used in this research is qualitative with a descriptive approach. This study aims to determine and analyze the recording of financial statements in Islamic boarding schools in Jambi in accordance with Islamic boarding school accounting guidelines and PSAK 45. In the results of the study, the components of Islamic boarding schools accounting guidelines consist of statements of financial position, reports on changes in net assets, cash flow statements, notes on financial statements. whereas in PSAK 45, statements of financial position, activity reports, cash flow statements, and notes to financial statements, until now Islamic boarding schools only use simple financial reports because they do not understand well about Islamic boarding school accounting guidelines, due to lack of knowledge and information about accounting guidelines pesantren and PSAK 45.
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Hamdi, Hamsil. "Peran Akuntansi Terhadap Efektivitas Pengendalian Keuangan Pondok Pesantren (Al-Islam Gorontalo)." AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah 1, no. 2 (December 24, 2022): 9–15. http://dx.doi.org/10.58176/akasyah.v1i2.369.
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The role of accounting in Islamic boarding schools is very important, because the ability to provide various information and answers related to all kinds of financial activities can have a positive impact on the public sector, especially Islamic boarding schools. For this reason, with the presence of Islamic boarding school accounting guidelines compiled by Bank Indonesia in collaboration with the Indonesian Accounting Association, of course, it is hoped that boarding school administrators can study these guidelines, so that they are able to control financial records in Islamic boarding schools
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Paolo, Antonio, and Alvaro Choi. "School Composition Effects in Spain: Accounting for Interceptand Slope Effects." Revista Hacienda Pública Española 210, no. 3 (2014): 57–83. http://dx.doi.org/10.7866/hpe-rpe.14.3.3.
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Yáñez, Marcelo. "School of Public Accounting and Auditing." Oikos 20, no. 41 (July 27, 2016): 13. http://dx.doi.org/10.29344/07184670.41.942.
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Tukino, Tukino, Baru Harahap, and Algifanri Maulana. "Pembinaan Akuntansi Berbasis SAK ETAP Untuk Perusahaan Manufaktur Mengunakan MYOB Accounting V17 Di SMK Batam Business School." PUAN INDONESIA 3, no. 1 (July 24, 2021): 7–18. http://dx.doi.org/10.37296/jpi.v3i1.54.
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Vocational High Schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several vocational schools have adequate resources and potential to expand and simultaneously improve education services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name Development of Large Vocational Schools. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village, where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports. The purpose of this service program is to provide training to Batam Business School Vocational High School (SMK) actors in the preparation of accounting standards based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) as well as to design simple manual and computerized accounting systems that can help and facilitate students. Vocational High School (SMK) Batam Business School actors in making financial reports based on SAK ETAP
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D.K, Titis Puspitaningrum, and Riski Aprilianita. "Accurate Training Assistance for Accounting Vocational High School Teachers to Improve the Capability of Computer Accounting Program." SPIRIT OF SOCIETY JOURNAL 3, no. 1 (March 29, 2020): 58–65. http://dx.doi.org/10.29138/scj.v3i1.1015.
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Partner problems faced in Accounting Vocational High School Teachers in Surabaya also become a problem for other schools. Learning about accurate is still being a discourse so far and it requires teachers to improve their abilities and knowledge. This makes all high school especially Accounting Vocational High school teachers need to be trained about accurate learning. The purpose of this training is to develop their knowledge related to computers and fulfill the needs of companies who need to use the accurate program. As a result, this program will bring benefit for graduated students so they will easily find a job in the future. To solve this problems, the writer did the assistance on the Subject Teacher Organization (MGMP) Accounting group in Surabaya by providing accurate training. The average results of pre and posttest increases 18.25 points. The result obtained from pre and posttest is very satisfying which 87.5% of teachers received higher point after doing the training. Only one teacher whose point did not change and two teachers whose point decreased and only one teacher whose point decreased into 3
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Mkhize, Msizi Vitalis, Muntuwenkosi Abraham Mtshali, and Khumbuzile Sithebe. "School-based factors affecting Grade 12 accounting learners’ performance in the General Certificate Secondary Examination (GCSE) in Eswatini." South African Journal of Education 42, no. 1 (February 28, 2022): 1–12. http://dx.doi.org/10.15700/saje.v42n1a2066.
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In the sequential explanatory mixed methods study reported on here we examined school-based factors contributing to the poor performance of Grade 12 accounting learners’ the GCSE in the Lubombo and Manzini regions of Eswatini. The random sample for the quantitative phase comprised 400 accounting learners and 80 accounting teachers from 10 schools performing well, achieving good results, and 10 schools performing poorly, achieving low quality results. Purposive sampling was used for the qualitative phase to select 6 learners and 4 teachers from schools that performed well, and 6 learners and 4 teachers from schools that performed poorly. The data collection instruments were questionnaires and semi-structured interviews. Quantitative data were analysed using the Statistical Package for Social Sciences (SPSS), while thematic analysis was used for the qualitative data. Incongruities existed between learners’ and teachers’ perceptions of the school-based factors affecting Grade 12 accounting learners’ performance in the GCSE in Eswatini. The quantitative results indicate the variables contributing to poor learner performance in accounting as lower period allocation; checking of learners’ work; setting a minimum on the number of tests per term; timely delivery of textbooks; provision of study time; discussion of results, and motivation of teachers and learners. Teachers, on the other hand, felt that the variables affecting learners’ performance were setting a minimum on the number of tests per term; awarding pupils for good performance; placing emphasis on science subjects; the provision of reference material; motivation of teachers and learners; checking of learners’ work; subject combinations; lower period allocation; discussion of results, and timely delivery of textbooks. The qualitative results reveal that learners identified common school variables contributing to their poor performance as not receiving textbooks on time, their work not being checked, and a lack of parental involvement. Teachers identified delivery of textbooks, emphasis on science subjects, and teachers’ poor motivation and administration as school variables contributing to learners’ poor performance in accounting. The relationships between school variables and demographic variables were found to be low. This study offers insight into what secondary school accounting teachers in emerging economies may experience as variables that affect learners’ performance in accounting, and the need to pursue pedagogical practices that can respond to these variables.
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Oberfield, Zachary W. "Parent Engagement and Satisfaction in Public Charter and District Schools." American Educational Research Journal 57, no. 3 (August 13, 2019): 1083–124. http://dx.doi.org/10.3102/0002831219868983.
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Using nationally representative parent surveys over a 10-year period, this article asks if there were differences in parent engagement and satisfaction at public charter and district schools. It then examines whether any such differences persisted when accounting for observable school and family characteristics, including whether parents conducted a school search prior to selecting their child’s school. It finds that charter parents volunteered more but, in aggregate, were not more engaged in school-related activities, relative to district parents. In contrast, charter parents reported higher levels of satisfaction than district parents throughout the period. These differences persisted even when accounting for observable ways in which these families and schools differed.
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Sakdiah, Khairani, and Cita Ayni Putri Silalahi. "APPLICATION OF ACCOUNTING LEARNING USING STANDARDS OF PSAK CONSERVATION OF IFRS IN MEDIUM SCHOOL ACCOUNTING VOCATIONAL SCHOOL." Journal of Community Research and Service 3, no. 1 (August 27, 2019): 38. http://dx.doi.org/10.24114/jcrs.v3i1.14432.
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The purpose of education at the opening of the 1945 Constitution in the fourth paragraph was clearly explained that, to educate the life of the nation and participate in carrying out world order. In accordance with the goals and ideals of the nation, various fields of science are needed by the State. To be able to progress and develop in accordance with the needs of the State, we must also follow the existing regulations that are binding in the agreement of states. Likewise, there is no escape in accounting learning that must be applied in schools, both in universities and high schools, which are mainly vocational high schools (SMK). As an example of accounting subjects, Accounting is a field of applied science that is used to see the financial existence of both the state, agencies, companies and organizations and others. International Financial Reporting Standards (IFRS) is the making of accounting reports that are adjusted to the standards of international financial reports, and almost all parts of the world in this world of accounting reporting use the IFSR standard. Because of that, almost all companies are required to use these standards in terms of financial statements making, educators are also obliged and participate in teaching these standards to students, both in universities and schools that have accounting majors can also apply this as teaching materials that are not left behind. The indicators used to measure the application of accounting learning by using standards are IFRS convergence PSAK, namely: Viewing and observing the behavior of actions taken by teachers in schools that are the object of research, whether using IFRS convergence accounting standards in teaching to provide material to students and adjustments between kurukulum given by dina education. The population in this study were the Accounting Department teachers who were in Langkat Regency. Data collection techniques in this study were using interviews, observation, documentation and questionnaires. The research method used in this study is descriptive analysis. And the results obtained as a whole in this study are the absence of teachers who apply accounting learning by applying accounting using IFRS standards because there is no directive from the education office to enforce these standards.Keywords: IFRS, BM-SMK, Accounting.
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Knight, David S., and Laurence A. Toenjes. "Do charter schools receive their fair share of funding? School finance equity for charter and traditional public schools." education policy analysis archives 28 (March 30, 2020): 51. http://dx.doi.org/10.14507/epaa.28.4438.
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U.S. charter schools are publicly funded through state school finance formulas that often mirror the traditional public school finance systems. While charter school advocates and critics disagree over whether charters receive an equitable share of funding, few discussions are based on rigorous analyses of funding and expenditures. Most prior analyses, especially those presented in policy briefs or white papers, examine average funding differences without exploring underlying cost factors between the two sectors. Our purpose is to demonstrate how careful analysis of charter school funding with appropriate methodological approaches can shed light on disagreements about charter school finance policy. Using detailed school finance data from Texas as a case study, we find that after accounting for differences in accounting structures and cost factors, charter schools receive significantly more state and local funding compared to traditional public schools with similar structural characteristics and student demographics. However, many small charter schools are actually underfunded relative to their traditional public school counterparts. Policy simulations demonstrate that on average, each student who transfers to a charter school increases the cost to the state by $1,500. We discuss the implications of these findings for both school finance policy in Texas and nationally.
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Hart, Cassandra M. D., and David N. Figlio. "School Accountability and School Choice: Effects on Student Selection across Schools." National Tax Journal 68, no. 3S (July 2015): 875–900. http://dx.doi.org/10.17310/ntj.2015.3s.07.
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Farcas, Teodora, and Adriana Tiron-Tudor. "The Heritage of the Transylvanian Accounting School." Procedia - Social and Behavioral Sciences 188 (May 2015): 297–301. http://dx.doi.org/10.1016/j.sbspro.2015.03.397.
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Wilkinson, David, Alex Bryson, and Lucy Stokes. "Assessing the Variance in Pupil Attainment: How Important is the School Attended?" National Institute Economic Review 243 (February 2018): R4—R16. http://dx.doi.org/10.1177/002795011824300110.
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We explore the variation in pupil attainment at the end of secondary schooling in England. The paper links data on all schools and all pupils within these schools to analyse the role of the school in accounting for this variation. We analyse a number of different indicators of pupil attainment including value added between the end of primary and secondary schooling and attainment levels at the end of secondary schooling. We examine indicators that were the focus of the school accounting framework as well as other indicators that were not directly part of how schools were assessed. We show that schools account for a minority of the variance in pupil attainment, and the extent of the variation accounted for by the school is sensitive to the measure of pupil attainment used. In addition, we find that the majority of the explained school-level variance in attainment is related to school composition. However, most of the variance in attainment remains unexplained, raising questions about what other factors contribute to the variation in school performance.
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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (April 20, 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.
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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
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Monoarfa, Valentina. "Pendampingan Penyusunan Laporan Keuangan Akuntansi Pesantren." Mopolayio : Jurnal Pengabdian Ekonomi 1, no. 1 (November 30, 2021): 84–88. http://dx.doi.org/10.37479/mopolayio.v1i1.19.
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Islamic boarding school is one of the educational institutions of non-governmental non-profit religious organizations that prioritizes a service to external parties. The financial management of Islamic boarding schools still uses simple methods, accounting that has been used so far has not used financial reports that are in accordance with Islamic boarding school accounting guidelines. The purpose of this service is to provide additional knowledge to financial managers in compiling financial reports using software in order to provide transparent, accountable and accountable reporting. The method of implementing the activity is counseling, discussion and question and answer, which begins with providing knowledge about how to prepare Islamic boarding school accounting financial reports.
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Mitchell, F. "School Accounting Qualifications and Student Performance in First Level University Accounting Examinations." Accounting and Business Research 15, no. 58 (March 1985): 81–86. http://dx.doi.org/10.1080/00014788.1985.9729249.
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Nkundabanyanga, Stephen Korutaro, Moses Muhwezi, and Venancio Tauringana. "Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools." International Journal of Educational Management 32, no. 6 (August 13, 2018): 958–74. http://dx.doi.org/10.1108/ijem-02-2017-0034.
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Purpose The purpose of this paper is to report on the results of a study carried out to determine the use of Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also sought to determine whether MAPR and governing boards (board size, gender diversity and frequency of board meetings) influence the perceived competitive advantage. Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 200 secondary schools. The data were analysed through ordinary least squares regression using Statistical Package for Social Scientists. Findings There are wide variations in MAP in terms of the extent to which the schools employ management accounting techniques. Also, MAP and governing boards have a predictive force on the schools’ competitive advantage. However, governing board’s size has no effect on competitive advantage. In terms of the control variables, the results suggest that while government school ownership has a positive effect on competitive advantage, the school’s size has no effect. There are intertwining relationships of frequency of board meetings, board size and school size. Research limitations/implications The present study was limited to the secondary schools in Uganda which limits generalisability. Still, the results offer important implications for secondary schools’ governing boards, owners and for similar African governments who are a major stakeholder in the secondary school education system. The exact mechanism by which intertwining relationships of frequency of board meetings, board size and school size impact competitive advantage is not been explored in this paper. Future researchers may direct research effort in this endeavour. Originality/value To the authors’ knowledge, this is the first study to investigate use of MAPR in secondary schools and to provide evidence of their efficacy.
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Putri, Ananda Normalita, and Ani Widayati. "THE RELEVANCE OF VOCATIONAL SCHOOL CURRICULUM TO THE INDUSTRIAL WORLD DEMANDS: PERCEPTION OF ACCOUNTING TEACHERS OF VOCATIONAL SCHOOLS IN SLEMAN." Jurnal Pendidikan Akuntansi Indonesia 18, no. 2 (December 6, 2020): 01–14. http://dx.doi.org/10.21831/jpai.v18i2.32468.
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This research discusses the vocational school majoring in accounting about the relevance of the vocational school curriculum to the demands of the Industrial Business World. This research is quantitative descriptive research. The analysis technique used is descriptive analysis with a percentage. The results of this research indicate that: (1) Accounting Vocational Teachers in Sleman Regency are very good at knowing the needs of the industrial world of business. (2) Perception of Vocational School Teachers in Accounting in Sleman Regency on the Curriculum Relevance seen from (a) The objectives of the Vocational Accounting curriculum used so far are already relevant to Industrial Business World requests. (b) The accounting learning materials at the Vocational School used so far are already relevant to the Industrial Business World requests.
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Siddik, Sa’ada, Welly Welly, and Ayu Rama Ningsih. "PENINGKATAN KOMPETENSI PENGGUNA SISTEM INFORMASI AKUNTANSI KEUANGAN PADA SEKOLAH MUHAMMADIYAH DI BUKIT KECIL KOTA PALEMBANG." Jurnal Abdimas Musi Charitas 4, no. 1 (June 29, 2020): 37–44. http://dx.doi.org/10.32524/jamc.v4i1.556.
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Partners in the implementation of community service are Muhammadiyah 2 Middle School, Muhammadiyah 1 Aliyah Madrasah School, Muhammadiyah 2 Middle School, Muhammadiyah 1 Tsanawiah Madrasah School and Muhammadiayah Elementary School 1. These schools are under the supervision of the Muhammadiyah Bukit Kecil Branch Palembang. Based on the analysis of the situation, it can be identified several problems faced by partners such as the knowledge possessed by the school treasurer in the use of accounting information systems, and the process of preparing financial statements is also very limited. The service implementation method consists of two stages. The first, step is to arrange material, namely basic accounting and accounting information systems. The second stage conducts training and coaching, to producing financial reports. Results and discussion, community service activities are carried out by means of training and assistance. The community service activities were carried out for the five partners, also involved a treasurer of the Palembang Muhammadiyah Branch Manager. This activity began with conducting a field survey for the stage of preparing the work plan. This activity resulted in an agreement with the principal included in the partner and the Muhammadiyah Palembang Branch Manager, which conducted training on the preparation of financial statements, and trained to develop potential treasurers using the school's financial accounting information system. The conclusions of community service activities are as follows: a) has been running well and smoothly, b) increasing the ability of treasurers of the Muhammadiyah School in Bukit Kecil to use accounting information systems and compile school financial reports..
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Zalikha, Ivvon Septina Bella, Noviyanti, Murni, and Zulfahmi. "Islamic Boarding School Accounting Practices in the Framework of Realizing the Quality of Islamic Boarding School Financial Reports." International Journal of Community Service (IJCS) 1, no. 2 (December 1, 2022): 187–96. http://dx.doi.org/10.55299/ijcs.v1i2.230.
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The Aceh government designated Bireuen Regency as a santri city which was declared to coincide with the commemoration of the 6th National Santri Day (HSN) on October 22, 2020. This was done because Bireuen Regency is an area that has the largest number of Islamic boarding schools compared to other districts in Aceh with the number of santri which reached 51 thousand people. IAI has issued a financial reporting standard for Islamic Boarding Schools, namely Islamic Boarding School Accounting Guidelines which became effective in May 2018 which aims to facilitate Islamic Boarding Schools in preparing their financial reports, and can provide added value for the progress of Islamic Boarding Schools. The goal to be achieved in this program is how to apply the skills of SMPS Islam Darul 'Ulum Tanoh Mirah administrators so that they have skills regarding accounting practices based on Islamic Boarding School. The method used is Participatory Based learning, namely learning activities that involve teams and partners starting from the planning, implementation, monitoring and evaluation stages of the program. The activity plan is carried out in the form of accounting and management learning and training which is carried out both in theory and practice. The method used is Participatory Based learning, namely learning activities that involve teams and partners starting from the planning, implementation, monitoring and evaluation stages of the program. The activity plan is carried out in the form of accounting and management learning and training which is carried out both in theory and practice.
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Humaidi, Humaidi, Endar Pituringsih, and Muh Irwan. "DETERMINAN AKUNTABILITAS KINERJA SEKOLAH MENENGAH NEGERI SE-PULAU LOMBOK." EKUITAS (Jurnal Ekonomi dan Keuangan) 1, no. 4 (September 4, 2018): 532–51. http://dx.doi.org/10.24034/j25485024.y2017.v1.i4.84.
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This study aims to test and to find empirical evidence about the effect of clarity goal budgeting, budgeting participation, reporting and accounting control system to the accountability performance of the public high schools throughout the Lombok Island. The method used is associative research. The total population are 262 public high schools. To determine the number of population samples used the formula Slovin with standard error of 10% in order to obtain a sample size of 72. Respondents were recruited in this study are development school teams and school stakeholders. The analytical tool used in the study were multiple linear regression, the unit of analysis in this study are state secondary school (junior high school, senior high school, and vocational school) throughout the Lombokisland. The results of this study showed that the goal clarity budgeting, budgeting participation, reporting and accounting control and simultaneous partial effect on performance accountability of state secondary schools throughout the Lombok Island. This study may provide information to stakeholders (government and public) to evaluate and to do the monitoring function process of accountability and transparency of state budgets secondary schools throughout the Lombok Island
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Voronova, E. Y. "DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL." MGIMO Review of International Relations, no. 5(32) (October 28, 2013): 270–75. http://dx.doi.org/10.24833/2071-8160-2013-5-32-270-275.
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The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.
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Rohde, Fiona H., and Marie Kavanagh. "Performance in first year university accounting: Quantifying the advantage of secondary school accounting." Accounting & Finance 36, no. 2 (November 1996): 275–85. http://dx.doi.org/10.1111/j.1467-629x.1996.tb00311.x.
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Susanti, Santi, and Sri Zulaihati. "Cooperative Accounting Computer Application (AKOPSI) for Vocational High Schools in Jakarta [Aplikasi Komputer Akuntansi Koperasi (AKOPSI) untuk Sekolah Menengah Kejuruan di Jakarta]." Proceeding of Community Development 2 (February 21, 2019): 906. http://dx.doi.org/10.30874/comdev.2018.387.
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This training seeks to develop the science of accounting education, to help the business continuity of school cooperatives, with the aim of improving cooperative governance from the financial aspects and accountability of Financial Reports. In particular, it can help contribute to UNJ's work partners in this case the Vocational School, namely solving cooperative sustainability problems as a learning forum for students to improve education quality and linkages with the business world, access, efficiency and relevance of education, namely student competency in Middle School (SMK). Cooperatives in schools have not been managed properly because management resources do not maximize the potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas opportunities to maximize the economic potential of cooperatives to improve the welfare of school people are very wide open. School cooperatives are also a laboratory for students to carry out dual system education which is not optimal in its implementation, student involvement is only to maintain the store, not to the stage of implementing good governance. So we developed training in Cooperative Accounting Computer Applications for Schools.
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Roswita, Wan. "Adiwiyata-program-based school management model can create environment-oriented school." Journal of Management Development 39, no. 2 (March 5, 2020): 181–95. http://dx.doi.org/10.1108/jmd-01-2019-0005.
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PurposeTo analyze and find a model design of Adiwiyata environment-based management for schools built on wetlands.Design/methodology/approachThe research approach used is qualitative descriptive research, which provides complex details about a phenomenon or situation that has not been expressed through direct observation. The research was conducted at State Senior High School in Dumai city, which has participated in Adiwiyata program. Objects in the study are school communities including educators, education personnel, learners, cleaning personnel, and canteen management. Sampling was done randomly (simple random sampling). Students sample taken were from X, XI, and XII grades for both schools. Number of the population in SMA Negeri 2 (Public Senior High School 2) were 1,006 people. SMA Negeri Binaan Khusus (Binaan Khusus Public Senior High School) were 594 people. The number of samples eligible in the study was 30–500 people. Data collection techniques were conducted by using observation, interview, questionnaire, and documentation performed in both schools. Data analysis used qualitative and quantitative descriptive analysis with a simple statistical approach in the form percentage.FindingsPublic Senior High School 2 and Binaan Khusus Public Senior High School have school plans on activities related to environment-oriented education school management. Planning is outlined in school programs and school development planning programs by fulfilling infrastructure facilities supporting school activities with environmental insight. Programs are made by both schools, some are carried out in accordance with the plan. Nevertheless, some of the programs are not yet realized. For example, Public Senior High School 2 planning in building a greenhouse. Binaan Khusus Public Senior High School's fishpond plan was abandoned.Originality/valueThe originality of this research appears in the novelty of the use of built models that involve all school communities to be able to change and instill caring behavior and attitudes toward the environment in order to realize Adiwiyata-program-based environment-oriented education school management. But, there is no Adiwiyata program implementation model; therefore, the model in this study does not include the components of Environment–Based Curriculum Implementation
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Syamsiyah, Nur, Ari Kamayanti, and Yusna Yusna. "Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik." JIATAX (Journal of Islamic Accounting and Tax) 2, no. 2 (June 14, 2020): 81. http://dx.doi.org/10.30587/jiatax.v2i2.1283.
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The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.
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Lopez, Vera A., Mark W. Roosa, Jenn-Yun Tein, and Khanh T. Dinh. "Accounting for Anglo-Hispanic Differences in School Misbehavior." Journal of Ethnicity in Criminal Justice 2, no. 1-2 (January 29, 2004): 27–46. http://dx.doi.org/10.1300/j222v02n01_03.
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Hogeveen, Bryan. "Accounting for Violence at the Victoria Industrial School." Histoire sociale/Social history 42, no. 83 (2009): 147–74. http://dx.doi.org/10.1353/his.0.0057.
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Ay, Mustafa. "Vocational higher school students’ conceptual structures of accounting." Procedia - Social and Behavioral Sciences 15 (2011): 2181–86. http://dx.doi.org/10.1016/j.sbspro.2011.04.076.
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Lestari, Panca Indah, Sabar Hana DwiPutra, Kresno Murti Prabowo, and Gugi Tyas. "Implementasi Sistem Informasi Akuntansi Pada Sekolah Terpadu Gema Nurani." Jurnal ICT : Information Communication & Technology 20, no. 2 (December 31, 2021): 381–86. http://dx.doi.org/10.36054/jict-ikmi.v20i2.426.
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Integrated Islamic Schools as a resource for science and technological advancements play an important role in concept development and implementation in IT units, especially those required to quickly solve system and data problems. Gemanurani Integrated Islamic School is a private school in Bekasi that focuses on Islamic education and has 25 school programs. The annual accounting reporting process at the Gemanurani School demands a good and useful information system as a monitoring of the foundation's wealth to determine management decisions in all teaching and learning activities. Along the way, it encountered obstacles such as undocumented cash flows, income returns, and annual tax reporting which had an impact on the slow completion of requests for household needs for each school unit. With an accounting information system, it will produce an overview of school household budget planning that focuses on data, applications and technology in the orientation of business needs.
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Skhepehe, Melikhaya, and Martha Matashu. "The Use of Technology in Accounting Classrooms During COVID-19: What Do Accounting Teachers in the Eastern Cape, South Africa, Have to Say?" Research in Social Sciences and Technology 6, no. 2 (October 1, 2021): 267–78. http://dx.doi.org/10.46303/ressat.2021.30.
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It was mentioned that accounting classrooms must keep pace with rapidly changing technology, which is influencing all aspects of our daily lives. This study examined accounting teachers’ views on the use of technology in their classrooms during Covid-19. To this end, the researchers employed a qualitative approach and a case study. Data were obtained from accounting teachers through interviews, with the sample of ten participants having been purposively selected. The results indicated that allowing learners to bring their own personal technological devices to the classroom represented a contravention of the school’s constitution. Another result was that when technology is optimally used in the classroom, it makes available different forms of assistance which change the way learners learn. Researchers conclude that use of technology in accounting implemented compulsory if teachers want to keep up with changes accounting profession. Furthermore, schools’ constitutions need to be amended to promote the use of available technologies in the classroom, albeit in a highly structured, managed, and efficient way. Researchers recommend that learners be allowed to use their own personal devices in the classroom, to enhance learning. School principal be encouraged to develop school plans outlining how s/he would support use of technology in school.
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Deines, Dan S., Joseph Bittner, and Glenda Eichman. "The Accounting Pilot and Bridge Project." Issues in Accounting Education 27, no. 1 (December 1, 2011): 113–22. http://dx.doi.org/10.2308/iace-50111.
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ABSTRACT The accounting profession will experience a 50 percent decline in its ranks in the next ten years as accounting professionals from the Baby Boomer generation retire. To replace these professionals, the accounting profession will have to compete with law, medicine, engineering, and other professions that will also be replacing their “boomers.” During the period the boomers are retiring, the number of high school graduates is expected to decline, which suggests that the currently high accounting enrollments are unlikely to continue. If the accounting profession is to compete for the best and brightest students in the future, it is in its best interest to address structural impediments that exist in its educational supply chain. One significant structural impediment in the supply chain is the traditional high school accounting course. In 2000 the AICPA's Taylor Report stated high school accounting courses were a “systemic barrier” to entry into the profession for the very high school students the profession wants to attract (Taylor 2000). These courses have not changed substantially since the Taylor report was issued. The Accounting Pilot and Bridge Project (The Project) proposes to eliminate this barrier and has created a new college-level high school accounting course that provides college credit for those students who take the course and pass a rigorous qualifying examination. The Project is modeled after the College Board's highly successful Advanced Placement (AP) program. Once specific goals are achieved, The Project plans to submit a proposal to the College Board for it to adopt accounting as part of its Advanced Placement curriculum. After describing the research and initiatives that led to the creation of The Project, this paper discusses the goals of The Project, the process to have accounting added to the College Board's AP Curriculum, the curriculum used in the pilot course, the progress made to date, and what lies ahead.
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Sari, Vita Fitria, Mayar Afriyenti, and Ade Elsa Betavia. "Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan." Wahana Riset Akuntansi 7, no. 2 (December 9, 2019): 1541. http://dx.doi.org/10.24036/wra.v7i2.106937.
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This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools
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Fitria Sari, Vita, Dewi Febriyani, and Mayar Afriyenti. "PKM Upaya Peningkatan Pemahaman Guru-Guru Akuntansi Sekolah Menengah Kejuruan Terhadap Materi Akuntansi Desa." Wahana Riset Akuntansi 7, no. 2 (December 9, 2019): 1529. http://dx.doi.org/10.24036/wra.v7i2.107176.
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Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop
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Nilasari, Yekti, and Dheni Dwi Pangestuti. "Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob." Owner 7, no. 1 (December 31, 2022): 458–69. http://dx.doi.org/10.33395/owner.v7i1.1299.
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The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.
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Kamil, Islamiah, Meiliyah Ariani, and Umar Islamil. "ACCOUNTING SOFTWARE TRAINING FOR VOCATIONAL SCHOOL STUDENTS IN THE REGION OF TANGERANG – BANTEN PROVINCE." ICCD 1, no. 1 (December 20, 2018): 493–95. http://dx.doi.org/10.33068/iccd.vol1.iss1.72.
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In workplaces, the use of accounting software in business processes is not something new, while most vocational high school graduates still do not understand the use of accounting software. Students who take accounting major, generally have received detailed accounting lessons, but some others are still studied manually. For this reason, trainings are held for Vocational High School students using the methods of: (1) counseling: delivering material in the form of theory. (2) Question and answer; to provide opportunities for participants who still have unclear understanding; (3) Demonstration, in the form of basic accounting material training (basic accounting process manually); (4) Transaction Analysis Practices, and preparation of Financial Statements using Accurate Accounting software. Trainees were students and teachers of Annurmaniayah Vocational School and Budi Mulya Vocational School, Tangerang Banten, and the training was held in the Accounting Laboratory of the Faculty of Economics, University of Prof. Dr. Moestopo (Beragama), on Saturday, March 25, 2017.
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Song, Hyeon-Nam, and Chul-An Joo. "A Study on Elementary School Teachers' Awareness about School Accounting Budget System Operation." Journal of Fisheries and Marine Sciences Education 27, no. 1 (February 28, 2015): 83–97. http://dx.doi.org/10.13000/jfmse.2015.27.1.83.
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Rofidatul Hasanah, Whedy Prasetyo, and Ahmad Roziq. "SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS." Jurnal Riset Akuntansi Dan Bisnis Airlangga 7, no. 2 (November 27, 2022): 1380–94. http://dx.doi.org/10.20473/jraba.v7i2.40437.
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This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.
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LYNN, BERNADETTE, MOHAMED SHEHATA, and LINDA WHITE. "The Effects of Secondary School Accounting Education on University Accounting Performance-A Canadian Experience." Contemporary Accounting Research 10, no. 2 (March 1994): 737–58. http://dx.doi.org/10.1111/j.1911-3846.1994.tb00413.x.
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van Rensburg, P., G. Penn, and M. Haiden. "A note on the effect of secondary school accounting study on university accounting performance." South African Journal of Accounting Research 12, no. 1 (January 1998): 93–99. http://dx.doi.org/10.1080/10291954.1998.11435081.
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Eka Merdekawati, Ratih Pratiwi, and Aulia Hidayati. "PENGUATAN PEMAHAMAN SISWA KELAS XII MELALUI PELATIHAN AKUNTANSI." Jurnal Abdimas Adpi Sosial dan Humaniora 3, no. 1 (March 30, 2022): 243–47. http://dx.doi.org/10.47841/jsoshum.v3i1.83.
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Abstract
SMA Negeri 6 Bogor is a senior high school in the city of Bogor. The majors at SMA Negeri 6 are science and social studies, one of the problems faced during online schools is regarding the understanding and ability of class XII students, especially social studies majors in accounting subjects, so there are concerns by the teacher that it will have an impact on students' final grades. The Accounting Study Program of college of Vocational Studies of IPB which consists of lecturers and students conducts accounting training for class XII students majoring in accounting with basic accounting materials and is proficient in preparing financial reports. This activity lasted for 1 day with 67 participants. The method applied in this community service activity is a descriptive analysis method with lectures and accounting practices from journal recording to the preparation of financial reports. The purpose of this community service activity is to strengthen understanding of accounting and proficient in preparing financial reports for students of SMAN 6 Bogor. Based on the post test results, it is known that 85% of students at SMAN 6 Bogor majoring in accounting are able to improve their understanding of accounting and prepare financial reports correctly, besides that students become motivated to study accounting and are optimistic that they will get good grades on the exam later.
Keywords: accounting, community service, understanding, high school
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Pyatov, M. L. "The Last Russian Balance Scientist of the 20th Century." Vestnik NSUEM, no. 2 (June 19, 2021): 46–78. http://dx.doi.org/10.34020/2073-6495-2021-2-046-078.
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The main stages of creative career of professor of Saint Petersburg State University Valery Viktorovich Kovalev (1948–2020), who restored the national school of accounting study which treated the balance sheet as a financial model of the company, are shown. The paper characterizes the specifics of the Soviet school of analysis of economic activities of enterprises formed by the start of Perestroika in the USSR. The scope of the methodological tasks placed before accountant theorists by new business environment in the conditions of the development of post-Soviet economy in Russia is shown. The paper reveals the methodological basis of the methods, suggested by V.V. Kovalev, of analysis of accounting reporting of legally independent business entity in the conditions of market economy, as synthesis of the developments of national accountants of the early 20th century and conceptual framework of English-American school of corporate finance of the late 20th century. The relation of the content of the works by Kovalev to the provisions made by A.P. Rudanovsky (1863–1931) is characterized. The paper presents the influence of several personal qualities of professor Kovalev as a researcher on the development of his ideas ranging from the set of indicators of dynamic analysis of accounting reporting to a new national school of financial management which united the concepts of the Continental European and English-American accounting traditions for the first time. The paper characterizes educational activities of V.V. Kovalev in the 1990s and reveals the content of his works regarding the history of financial science. The success of Kovalev as a propagandist of accounting as science is explained.
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Cindy Durtschi, Cindy Durtschi, and Tawei (David) Wang Cindy Durtschi. "The Development of Accounting Data Analytics Curriculum." International Journal of Computer Auditing 2, no. 1 (December 2020): 001–4. http://dx.doi.org/10.53106/256299802020120201001.
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<p>Accounting programs are now being encouraged to incorporate data analytics into their programs. This article will provide suggestions on how to set up a data analytics program in a school of accountancy, answer why it is important to incorporate data analytics within accounting programs, and nally how to create a well-integrated curriculum.</p> <p> </p>
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Al-Adeem, Khalid. "Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester school of accountancy’s positive accounting methodology." Journal of Accounting and Management Information Systems 20, no. 4 (December 1, 2021): 607–45. http://dx.doi.org/10.24818/jamis.2021.04003.
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Research Question: Whether accounting research has been in a better status after the domination of Rochester School of Accountancy’s Positive Accounting Methodology. Motivation: This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester school of accountancy's positive accounting research has properly identified the assumed imaginary need of the US market. While positive accounting methodology may not be scientific under various accounts for science, it has contributed to accounting methodologically. Idea: Restricting financial accounting on issues related to decision-usefulness and perceiving corporate reporting as a product of accounting choices from an agency theory perspective constrains other dimensions of reality. Any restrictions to definitions of the role of accounting and its function (Glauter & Underdowen, 1974) blocks profoundly deep-rooted in contextual factors such as a country's social, political, and economic environment that all make up accounting which supposedly needs to be considered (Hellmann et al., 2010) in properly theorizing comprehensively practiced accounting. Data: Extensive writings have that documented internationally throughout time have been looked over. Tools: An analytical and critical examination has been conducted upon internationally accounting literature in a wide-ranging manner to provide an evaluation regarding Rochester school of accountancy's positive accounting research. Findings: The positive accounting methodology of the Rochester school of accountancy has been criticized by several accounting researchers for decades and even deem it disappointment and probably shame. Yet, Watts and Zimmerman declared themselves prime candidates. Its prevalence is the rhetoric of scientific inquiry. A measure of the failure of the so-called positive accounting methodology has achieved lays in its inability to become universal because differences in institutional environments persevere in the world. Contribution: Revisiting the debate of the validity of Rochester school of accountancy's positive methodology potentially contributes to our knowledge in assessing its legitimate prevalence in academic accounting research. New accounting researchers and scholars need to be aware of the predominant theoretical structure that governs the empirical financial paradigm and its limitation. This is especially significant to accounting researcher who has been intellectually trained under the positivistic tradition of economics.
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Gray, Rob. "THE 1997 CSEAR summer school." Social and Environmental Accountability Journal 17, no. 2 (September 1997): 2–3. http://dx.doi.org/10.1080/0969160x.1997.9651556.
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Debrah, Ofori, Nasiru Inusah, and Joseph Yaw Dwommor. "Students’ Satisfaction with Accounting Teachers’ Lesson Delivery, the Role of Perceived Quality of Lesson Delivery in Ghanaian Senior High Schools." Business and Economic Research 11, no. 1 (March 3, 2021): 109. http://dx.doi.org/10.5296/ber.v11i1.17946.
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To highlight the importance of the quality of lesson delivery for students’ satisfaction with the teaching and learning process in the classroom, this study examines the quality factors of accounting teachers lesson delivery that may influence students’ satisfaction with accounting teachers’ lesson delivery in Senior High Schools in Ghana. Survey questionnaire, a modified version of SERQUAL model, was used in collecting data for this study. In all, a sample of 504 students from 20 public Senior High Schools in Kumasi metropolis in the Ashanti region of Ghana participated in the survey. The findings of this paper suggest that accounting students in Ghanaian Senior High Schools are generally not satisfied with the quality of lesson delivery of their financial accounting teachers. In addition, classroom setting (environment, facilities and materials) and teachers’ teaching behavior (responsive to students’ needs, reliability, competency, and empathy) do not meet Senior High School accounting students’ expectations. It is evident from the results that teachers’ performance in lesson delivery, as perceived by students, influence students’ satisfaction with lesson delivery in the classroom. Perceived low performance on the service quality dimensions of accounting teachers’ lesson delivery seems more susceptible to low satisfaction with teachers’ lesson delivery. These findings imply that, quality of accounting teachers’ lesson delivery, especially, along the dimensions of tangibility, responsiveness, reliability, assurance and empathy in their lesson delivery requires improvement. There is the need for teachers and school managers to identify what students really expect from teachers in their lesson delivery so that teachers can make the necessary changes to improve lesson delivery quality and students’ satisfaction in the classroom.
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Zulaihati, Sri, and Santi Susanti. "Accounting Cooperative System of Business Vocational High School in Jakarta." Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences 1, no. 4 (December 22, 2018): 282–88. http://dx.doi.org/10.33258/birci.v1i4.120.
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This research seeks to help the business continuity of the school cooperative, to solve the problem of cooperative sustainability as a learning center for students to improve the quality of education and relevance to the business world, access, efficiency and relevance of education to make higher competence of students in the senior high school level. Researchers see that school cooperatives have not been well managed because management resources do not maximize their potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas the opportunity in order to maximize the cooperative's economic potential to improve the welfare of students is very wide open. School cooperatives also serve as laboratories for students to implement a dual system education is not optimal in its implementation, the involvement of students only to maintain the store, not to the stage of implementation of good management. This paper will explain how school cooperatives management in business vocational high school in Jakarta with qualitative research method