Journal articles: 'Subject to accounting'

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Gass, Susan M., and Usha Lakshmanan. "Accounting for interlanguage subject pronouns." Interlanguage studies bulletin (Utrecht) 7, no. 3 (1991): 181–203. http://dx.doi.org/10.1177/026765839100700301.

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In this paper we reopen the controversy surrounding subject pronoun usage in the English of non-native speakers. Much recent research has attempted to account for non-native pronoun usage through Universal Grammar-based explanations. In this paper, we argue that in considering the issue of subject pronouns, one must take into account the input to the learner. Specifically, we examine transcripts of the English of two native speakers of Spanish (one adult and one child) and show that the pattern of learner-language subject pronoun use closely parallels native speaker use. We closely examine the input provided to these learners and show how learners can be led to believe that their incorrect learner-language forms are correct. Our data suggest that considering princi ples of Universal Grammar devoid of context is insufficient and often mis leading in accounting for how L2 grammars develop.

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Syah, Juman. "DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES." Asia Pacific Fraud Journal 1, no. 1 (2017): 103. http://dx.doi.org/10.21532/apfj.001.16.01.01.08.

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Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.

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McElroy, Tucker. "Seasonal adjustment subject to accounting constraints." Statistica Neerlandica 72, no. 4 (2018): 574–89. http://dx.doi.org/10.1111/stan.12161.

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Korzeniowska, Dominika. "The subject of behavioural accounting research." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 147–66. http://dx.doi.org/10.5604/01.3001.0012.1551.

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The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.

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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 (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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Pozharitskaya, I. М. "Рroblems of Identifcation and Recognition of Digital Financial Assets in Accounting". Accounting. Analysis. Auditing 5, № 6 (2018): 61–66. http://dx.doi.org/10.26794/2408-9303-2018-5-6-61-66.

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The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”. The methodology of the research is based on the content-analysis of the text of the above draft as well as the use of general scientifc methods and special tools of scientifc research such as analogy and comparison. There were also used methodological bases of accounting system cognition, i.e. identifcation of subjects, items and object of accounting; singling out problematic issues in organizing accounting on methodological, methodical and organizational levels. The main results of the research include the identifcation of new subjects when fnancial assets are created and circulate along with corresponding subject areas and accounting objects for each subject. In particular the following subjects are singled out: miners, validators, DFA operations offcers and other entities making transactions with DFA. New accounting objects for these subjects are; digital transaction; digital fnancial assets; digital recording; property right in a transaction register; crypto currency rate; income and expenditure related to turnover and/or exchange of DFA; settlements with exchange operators. The author critically assesses the IFRS applicability for crypto currency accounting and formulates groups of problematic issues at each level of organizing DFA accounting. The prospects of further research include the development of methodology for accounting of each identifed subject of DFA creation and turnover in accordance with the subject and objects of accounting.

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PREVITS, GARY JOHN, LEE D. PARKER, and EDWARD N. COFFMAN. "An Accounting Historiography: Subject Matter and Methodology." Abacus 26, no. 2 (1990): 136–58. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00250.x.

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De Martino, Giulia. "Considerations on the subject of lease accounting." Advances in Accounting 27, no. 2 (2011): 355–65. http://dx.doi.org/10.1016/j.adiac.2011.08.007.

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Teixeira, Cláudia, Delfina Gomes, and Janete Borges. "Conceptions of Accounting and Expectations of Learning Accounting." Review of Business and Legal Sciences, no. 27 (June 22, 2017): 103. http://dx.doi.org/10.26537/rebules.v0i27.748.

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The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.

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Zhuk, Valeriy, Yevheniya Popko, and Yuliya Shenderivska. "Accounting: Revision of the Subject and Profession's Title." Accounting and Finance, no. 1(87) (2020): 36–44. http://dx.doi.org/10.33146/2307-9878-2020-1(87)-36-44.

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Brooks, Robin. "Accounting for Material Reality in the Analytic Subject." Behavioral Sciences 3, no. 4 (2013): 619–33. http://dx.doi.org/10.3390/bs3040619.

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Molise, Habasisa. "The Relationships between Experience, Qualification and Subject Specialization and Content Knowledge Mastery of Economic and Management Sciences Teachers: A Case of Accounting Teaching." International Journal of Learning, Teaching and Educational Research 20, no. 8 (2021): 36–49. http://dx.doi.org/10.26803/ijlter.20.8.3.

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This paper investigates the relationship between teaching experience, qualification, and subject specialization on the content mastery of teachers of financial literacy to Grade 9 learners. The sample consisted of 89 Grade 9 teachers of financial literacy in the Thabo Mofutsanyana education district of South Africa. Data was collected using a questionnaire that elicited biographical data and required teachers of financial literacy to answer questions on a variety of accounting topics, to diagnose the effect of teaching experience, qualification, and subject specialization on the content knowledge mastery of the teachers. The data revealed three distinct themes, namely, solving the accounting equation, understanding accounting concepts, and the connection between topics and application of accounting principles. The items of the questionnaire were clustered into three constructs: accounting equation, accounting concepts, and accounting principles and subsidiary journals. The results show that having experience of teaching the subject, having relevant qualifications, and having a minor or major subject specialization in financial literacy enhances teachers’ content knowledge and competence. This result suggests that teachers of financial literacy should have a minimum of three years of teaching experience before they teach senior classes, possess a relevant diploma or degree, and have had accounting as a subject until at least the second to the third year of their studies. In general, teachers should not be expected to teach subjects they did not specialize in, and their level of experience should be a determining factor in workload/subject allocation for teachers, especially for accounting (also known as financial literacy).

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.

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Frezatti, Fábio, Gilberto de Andrade Martins, and Geraldo Alemandro Leite Filho. "Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study." Brazilian Business Review 3, no. 1 (2006): 45–56. http://dx.doi.org/10.15728/bbr.2006.3.1.4.

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Zhang, Yuqian, Anura De Zoysa, and Corinne Cortese. "The directionality of uncertainty expressions and the foreign language effect." Meditari Accountancy Research 28, no. 3 (2020): 543–63. http://dx.doi.org/10.1108/medar-09-2018-0377.

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Purpose This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages. Design/methodology/approach This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach. Findings The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced. Research limitations/implications This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively. Originality/value This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

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Chebanova, N. V., and S. L. Yakovenko. "The accounting policy is the main element of the accounting system. Subject of study." BULLETIN OF KHARKIV NATION AGRARIAN UNIVERSITY NAMED AFTER V.V.DOKUCHAYEVA. SERIES"ECONOMIC SCIENCES", no. 1 (2018): 139–48. http://dx.doi.org/10.31359/2312-3427-2018-1-139.

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Sari, Vita Fitria, Mayar Afriyenti, and Fefri Indra Arza. "Persepsi Stakeholders Tentang Pengajaran Akuntansi Pemerintahan; Hambatan Dan Tantangan." JURNAL INOVASI PENDIDIKAN EKONOMI 8, no. 2 (2018): 74. http://dx.doi.org/10.24036/011024520.

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This research aims to explore stakeholders’ perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders’ perception toward government accounting subject in the accounting curriculum; the level of lecturers’ teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users’ need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users’ need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.

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Warrick, C. Shane. "Colorful Accounting." College Teaching Methods & Styles Journal (CTMS) 2, no. 2 (2011): 13. http://dx.doi.org/10.19030/ctms.v2i2.5255.

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As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account classification, debits/credits, the adjusting process, and the closing process were attached to those ordinary items to provide a basis of association. The ability to connect with the students prior knowledge allowed for better learning from the students.

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Kusnita, Eny. "PENGARUH KECERDASAN EMOSIONAL, STATUS SOSIAL EKONOMI ORANG TUA, DAN DUKUNGAN SOSIAL TEMAN SEKOLAH PADA TINGKAT PEMAHAMAN PELAJARAN AKUNTANSI DI SMK NEGERI 2 TUBAN." JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN 2, no. 1 (2017): 3. http://dx.doi.org/10.26740/jepk.v2n1.p3-16.

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The purpose of the research was to analyze the effect of emotional intelligence, socio-economic status of parents, and schoolmate social support in the understanding grade of accounting subject at SMK Negeri 2 Tuban. The population of this research XI class students accounting competence 2013/2014 consist of 86 students who were using proportional random sampling technique. This study used a quantitative approach to data analysis techniques through multiple linear regressions. The results of this study show simultaneously emotional intelligence, parents socio-economic status, and schoolmates social support influence to the the level of understanding of accounting subjects. But partially insignificant is the socio-economic parents status to the understanding level of accounting subject

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Zhang, Xiaoyuan, Fangyang Zhu, and Yan Li. "Marine Resources Accounting: A Diversification of Subject-Based Study." Journal of Coastal Research 106, sp1 (2020): 5. http://dx.doi.org/10.2112/si106-002.1.

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Wang, N. "Marginal nonparametric kernel regression accounting for within-subject correlation." Biometrika 90, no. 1 (2003): 43–52. http://dx.doi.org/10.1093/biomet/90.1.43.

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Savchenko, Vera, Oleksandr Gai, and Oksana Yurchenko. "Accounting theories and their impact on the formation and development of social expenditure accounting." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 251–58. http://dx.doi.org/10.32515/2663-1636.2020.4(37).251-258.

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The article considers the essence of accounting theories, approaches to their separation, the relationship of accounting and economic theories, and the direction of development of accounting theories in accordance with the needs of economic and social development. The approaches to the classification of accounting theories are generalized, as well as the approaches to the interpretation of «accounting theory», the peculiarities of the interpretation of the subject of accounting from the point of view of different accounting theories are revealed and the objectivity of expansion of accounting objects is substantiated. In the context of the formation and development of accounting theories, the category of «social costs» is considered as an accounting object.

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Arnaudovska, Emilija, Lacey Gonzalez, Wendy Tumblin, and Michael C. Budden. "Issues Surrounding Accounting Lab And Online Accounting Resource Implementation." American Journal of Business Education (AJBE) 2, no. 5 (2009): 1–6. http://dx.doi.org/10.19030/ajbe.v2i5.4064.

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Students find themselves troubled with understanding concepts and processes involved in different subject areas. Many times they seek assistance but find themselves at a loss. Being aware of support resources and having assistance at ones disposal can eliminate the stress of searching for help. Nevertheless, as in the movies, the question begs to be answered, If you build it, will they come? Plainly speaking, will students take advantage of resources offered to them and benefit from them? This study focuses on students perceptions of an Accounting Lab and accounting online solutions available to assist the learning process.

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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Goods and property as subject and object of accounting: economic, legal and philosophical aspects." Economics. Finances. Law, no. 1/2 (January 31, 2020): 20–32. http://dx.doi.org/10.37634/efp.2020.1(2).4.

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The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

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Tohir Pohan, Hotman. "PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB." Media Ekonomi 20, no. 2 (2017): 13. http://dx.doi.org/10.25105/me.v20i2.781.

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The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics. Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.

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Lamb, Margaret. "QUESTIONS OF TAXATION FRAMED AS ACCOUNTING HISTORICAL RESEARCH: A SUGGESTED APPROACH." Accounting Historians Journal 30, no. 2 (2003): 175–96. http://dx.doi.org/10.2308/0148-4184.30.2.175.

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This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as “accounting”; the methods, approach, and exposition must be “historical” to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history

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Marks, Deborah. "Accounting for Exclusion: Giving a ‘Voice’ and producing a ‘subject’." Children & Society 9, no. 3 (2008): 81–98. http://dx.doi.org/10.1111/j.1099-0860.1995.tb00536.x.

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Burlakova, Olga. "REQUIREMENT OF RATIONALITY IN ACCOUNTING ACTIVITY OF THE ECONOMIC SUBJECT." Scientific Review: Theory and Practice 9, no. 11 (2019): 1677–85. http://dx.doi.org/10.35679/2226-0226-2019-9-11-1677-1685.

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Lloyd, Cynthia B., and Augustus Abbey. "Teaching Elementary Accounting To Non-Accounting Majors." American Journal of Business Education (AJBE) 2, no. 2 (2009): 23–30. http://dx.doi.org/10.19030/ajbe.v2i2.4033.

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A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for achieving their goal of obtaining undergraduate degree in business. This paper reviews a variety of common but underutilized strategies for presenting learning opportunities to non-accounting majors in their first accounting course. Effective teaching methodologies that will promote active learning to help non-accounting majors develop interest in accounting and enhance their critical thinking skills in the acquisition of accounting knowledge are explored. Included in this review are discussions about the adjustments that can be made relative to class size and individuality in the early pre-course stages. Teaching strategies such as the use of remedial modules, case studies, hands-on student participation opportunities, within or separate from the classroom lecture, mini-quizzes, and mnemonics are discussed. Guidance is offered to accounting academics who wish to fulfill their responsibility to students in the most difficult, rule-dominated, math-oriented, and consequently, high risk course of introductory accounting.

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Angelina Setiawan, Mia, Dewi Pebriyani, Dian Fitria Handayani, and Vita Fitria Sari. "PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan." Wahana Riset Akuntansi 7, no. 2 (2019): 1505. http://dx.doi.org/10.24036/wra.v7i2.107175.

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PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP

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Pohan, Hotman Tohir. "Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab." Media Riset Akuntansi, Auditing dan Informasi 12, no. 2 (2012): 13. http://dx.doi.org/10.25105/mraai.v12i2.590.

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The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics. Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.

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Beams, Joseph D., William H. Belski, and John W. Briggs. "A Test of Deterrents to Insider Trading Using Importance Ratings." Accounting and the Public Interest 8, no. 1 (2008): 94–113. http://dx.doi.org/10.2308/api.2008.8.1.94.

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ABSTRACT: The corporate scandals of 2002 led to criminal indictments of numerous executives and other employees. Legislators have increased the severity of penalties for white-collar crimes in an effort to deter such crimes; however, much previous academic research has suggested that increasing the severity of penalties does not deter criminal activity. This study asks subjects to rate which factors would most affect their decision to trade or not trade based on insider information. The results indicate that severity of penalties is the most important factor that subjects consider when faced with the decision to use insider information. Subjects rated the case-specific variables of severity of penalties, likelihood of getting caught, and expected gain as significantly more important than the subject-specific variables of guilt, social stigma, cynicism, and fairness of the insider-trading laws. The differentiation between case- and subject-specific variables is used to help explain some of the varying results of past studies. Additionally, differences in attitudes pre- and post-Enron and differences between genders are also found.

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Suharyono, Suharyono, and Teguh Widodo. "ANALISIS HASIL BELAJAR MAHASISWA DALAM MATA KULIAH KOMPUTER AKUNTANSI." Inovbiz: Jurnal Inovasi Bisnis 5, no. 1 (2017): 29. http://dx.doi.org/10.35314/inovbiz.v5i1.166.

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Abstract: Based on SKKNI that one of the competency units that must be mastered by students, the students are able to operate computer accounting applications. This study was conducted to determine whether there are differences in learning results in computer accounting subjects between classes A, B and C. The Test used is Mann-Whiteney nonparametric test. The number of population in this research is 81 students of 3rd semester of D3 Program of Business Administration. The results of this study indicate that the learning achievements or the ability of students in the subject of computer accounting using MYOB between class A, class B and class C is no different. Differences of lecturers who teach computer accounting subjects in each class have no effect toward student learning achievements. Key Words: comparison, score, computer, accounting, students.

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D. Carnegie, Garry. "The present and future of accounting history." Accounting, Auditing & Accountability Journal 27, no. 8 (2014): 1241–49. http://dx.doi.org/10.1108/aaaj-05-2014-1715.

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Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.

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Duke, Maurice, and Edward N. Coffman. "WRITING AN ACCOUNTING OR BUSINESS HISTORY: NOTES TOWARD A METHODOLOGY." Accounting Historians Journal 20, no. 2 (1993): 217–35. http://dx.doi.org/10.2308/0148-4184.20.2.217.

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Historical research in accounting and business includes many subject areas, including the writing of histories of accounting and business firms. Each subject area of historical research must be undertaken by utilizing appropriate research methodology. In this article, a research methodology is presented to assist those interested in writing an accounting or business history.

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Goldwater, Paul M., and Timothy J. Fogarty. "Cash Flow Decision Making And Financial Accounting Presentation: A Computerized Experiment." Journal of Applied Business Research (JABR) 11, no. 3 (2011): 16. http://dx.doi.org/10.19030/jabr.v11i3.5856.

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The use of financial information to estimate future cash flows may be influenced by the format and scaling of financial statement data. This study experimentally manipulated format by providing a graphical alternative to the conventional tabular presentation, and scaling by offering a probabilistic alternative to the single point estimates of financial statements. Subjects, recruited from large public accounting firms in the U.S., received the complete experiment in a self-contained computer diskette. The interaction of scaling and format characteristics produced significantly different cash flow estimates. Furthermore, subject tended to adjust their cash flow estimates based on the interaction of presentation and the skew of the distributional information when probabilistic information was provided. Subject also altered their cue utilization for the estimate of cash flow when they receive differently designed information. Implications for financial reporting and accounting education, centering around the revision of the basic information package, are drawn.

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Sotnikova, Lyudmila Viktorovna. "Certain aspects of accounting for property rights to the results of intellectual activity." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2020): 24–40. http://dx.doi.org/10.33920/med-17-2012-03.

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The article deals with the features of accounting and accounting (financial) reporting of property rights to the results of intellectual activity accepted on the balance sheet of a medical organization that are subject to depreciation in accounting, the income from which was not subject to income tax for a number of years, as well as the resulting differences between accounting and tax financial results when retrospectively switching to the balance sheet method of accounting.

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Et.al, Hazeline Ayoup. "Interactive Kahoot! - An Application to Enhance the Learning of Accounting Subject in School." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 2305–12. http://dx.doi.org/10.17762/turcomat.v12i3.1210.

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This study was conducted to examine the effect of using Kahoot! on students’ achievement of their accounting subject. The accounting subject is viewed as a difficult subject and was often dislike by many students. Therefore, this study hopes to provide evidence on a tool that may attract students to learn accounting subject known as Kahoot!. The study used a pre-experimental case study research design with explanatory sequential mixed method. A sample of 22 Malaysian students aged 16 years was selected from a school in northern Peninsular Malaysia. The instrument used was a pre-test and post-test which contained 30 multiple choice items. The Kuder-Richardson reliability value (KR20) is .85. The t-test result shows that there is a significant difference between the pre- and post-test accounting subject achievement scores of the students. Interviews indicates that the students enjoyed learning using Kahoot! and it helps them to be more engaged with the subject.

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Sundari, Siti, and Endang Sri Suyati. "Pelaksanaan Pembelajaran Akuntansi Kelas XI A1 Pada SMKN-1 Katingan Hilir." Neraca: Jurnal Pendidikan Ekonomi 3, no. 1 (2017): 37–45. http://dx.doi.org/10.33084/neraca.v3i1.936.

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This study aims to find out how the implementation of accounting learning, the subject under study is Vocational High School 1 Katingan Hilir. This study uses qualitative methods with descriptive research types, which are the subjects of this study are principals, accounting teachers, and students. Accounting class XI and Class XII are still referring to the KTSP curriculum, some important points obtained are: 1) the teacher prepares lesson plans as direction in the implementation of accounting learning activities, 2) pray before starting the lesson, 3) attend students, 4) identification of learners 'needs, 5) material delivered by using methods in carrying out competency examination assignments in each student's accounting book, 6) evaluating the achievement of students' learning goals consisting of skills in working on problems, neatness and accuracy. Based on the results of research found in the field that the implementation of accounting learning has not been maximal and the applied accounting subjects have not run optimally.

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Ramadhan, Setiawan Budi, and Gunasti Hudiwinarsih. "The accounting students� perception towards accounting professions." Indonesian Accounting Review 5, no. 2 (2015): 179. http://dx.doi.org/10.14414/tiar.v5i2.648.

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This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.

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Buchheit, Steve, Derek W. Dalton, Troy J. Pollard, and Shane R. Stinson. "Crowdsourcing Intelligent Research Participants: A Student versus MTurk Comparison." Behavioral Research in Accounting 31, no. 2 (2018): 93–106. http://dx.doi.org/10.2308/bria-52340.

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ABSTRACT The use of online workers as research participants has grown in recent years, prompting interest in how online workers compare to traditional accounting research participants. To date, no study has compared the relative intelligence of online workers to student subjects. Such a comparison may be important to behavioral accounting researchers given the homogeneity of accounting students relative to online subject pools and given prior research suggesting accounting students have relatively high analytic ability. While graduate students outperform both undergraduate and MTurk participants on common intelligence tests and across two reasonably complex tasks, we find that MTurk participants perform similarly to undergraduate accounting students. Overall, our results provide incremental assurance that MTurk participants are suitable subjects when accounting expertise is not explicitly required. We also provide evidence that screening MTurk workers on intelligence scores may benefit researchers who require participants with relatively high cognitive ability.

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Arvanitis, Angelo, Jonathon Gregory, and Richard Martin. "Hedging Financial Risks Subject to Asymmetric Information." Journal of Risk Finance 1, no. 2 (2000): 9–18. http://dx.doi.org/10.1108/eb043441.

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Pashchenko, T. V., and V. S. Nelyubina. "Estimation of Registration Policy of Economic Subject During Judicial-Accounting Examination." OrelSIET Bulletin, no. 2 (48) (2019): 22–30. http://dx.doi.org/10.36683/2076-5347-2019-2-48-22-30.

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Brubaker, A. "The Subject of Accounting: Bookkeeping Women in American Literature, 1885 - 1925." Genre 45, no. 2 (2012): 239–68. http://dx.doi.org/10.1215/00166928-1574303.

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Cadiz Dyball, Maria, Anna Reid, Philip Ross, and Herbert Schoch. "Evaluating Assessed Group-work in a Second-year Management Accounting Subject." Accounting Education 16, no. 2 (2007): 145–62. http://dx.doi.org/10.1080/09639280701234385.

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Saptono, Laurentius, and Natalina Premastuti Brataningrum. "THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECT." Jurnal Kependidikan: Penelitian Inovasi Pembelajaran 3, no. 2 (2019): 156–71. http://dx.doi.org/10.21831/jk.v3i2.21312.

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THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECTAbstractThis study was aimed to generate a product of an effective role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students. The research procedures were done based on ADDIE model. The developed product design was validated by the experts of learning materials, the experts of learning media, the experts of learning design, and the experts of characters building. The product was tested on Stella Duce 1 Senior High School students both in small groups which consisted of 12 people and a large group of 40 people. The instruments which was used to assess product validity included material aspects, media aspects, aspects of learning, and aspects of character building. The result of the experts’ validation and testing to students showed that it was a very good developed product. This meant that the role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students was worth implementing in the learning activities.PENGEMBANGAN DESAIN PEMBELAJARAN MODEL ROLE-PLAYING PADA MATA PELAJARAN AKUNTANSIAbstrakPenelitian ini bertujuan untuk menghasilkan produk berupa desain pembelajaran model role-playing yang efektif untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA. Prosedur pengembangan produk penelitian dilakukan berdasarkan Model ADDIE. Produk yang dikembangkan divalidasi oleh ahli materi pembelajaran, ahli media pembelajaran, ahli desain pembelajaran, dan ahli pendidikan karakter. Produk diujicobakan kepada siswa-siswa SMA Stella Duce 1 baik kelompok kecil yang terdiri dari 12 orang maupun kelompok besar yang terdiri dari 40 orang. Instrumen untuk menilai validitas produk mencakup aspek materi, aspek media, aspek pembelajaran, dan aspek pendidikan karakter. Hasil validasi dari para ahli dan hasil ujicoba pada siswa-siswa menunjukkan bahwa produk yang dikembangkan dinyatakan sangat baik. Artinya, desain model role-playing yang dikembangkan untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA layak untuk diimplementasikan dalam praktik pembelajaran.

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Umahmudah A, Nisa, Sany Dwita, and Nayang Helma Yunita. "Pengaruh Budaya Dan Religiusitas Terhadap Keputusan Akuntan." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 627–45. http://dx.doi.org/10.24036/jea.v1i2.99.

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This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of religiousity effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 200 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two-way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while religiousity does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a subject to examine cultural and religiousity influences on professional accountant decisions.

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Nurussyifa, Roesma, and Agung Listiadi. "Pengaruh Mata Diklat Produktif Akuntansi, Kompetensi Siswa, dan Lingkungan Keluarga Terhadap Kesiapan Kerja Melalui Mediasi Efikasi Diri." Jurnal Pendidikan Ekonomi Undiksha 13, no. 1 (2021): 164. http://dx.doi.org/10.23887/jjpe.v13i1.33011.

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This research was an associative quantitative research which aims to determine whether or not there was an influence of of accounting productive subject, student competence, family environment on work readiness either directly or through self-efficacy mediation in class XI accounting students of SMK Negeri 2 Buduran. The sample calculation used the simple random sampling method with the Slovin formula and obtained a sample of 86 students of class XI accounting at SMK Negeri 2 Buduran in the 2019/2020 school year. The technique of collecting data used interviews, documentation to obtain the value of accounting productive subject, and closed questionnaires that had been tested for validity and reliability. The data analysis technique used descriptive analysis, data transformation, and hypothesis testing of direct and indirect effects. The results of the direct effect test are the accounting productive subject, student competence, and self-efficacy affect work readiness. Meanwhile, the family environment has no effect on work readiness. The indirect effect test, namely self-efficacy, can mediate the effect of student competence and the family environment on work readiness. However, self-efficacy cannot mediate the effect of the accounting productive subject on work readiness.

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Shah, Kavita A. "Game-Based Accounting Learning." International Journal of Information Systems in the Service Sector 9, no. 4 (2017): 21–29. http://dx.doi.org/10.4018/ijisss.2017100102.

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Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem-solving skills to be successful in today's competitive environment. To reach these objectives, they should be highly engaged and motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more interesting, hence increasing motivation. The research presented in this paper explores the impact of learning in an introductory accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 students and six faculties at a tertiary institution in the United Arab Emirates relating to the integration of games in an introductory accounting course were uncovered through semi structured interviews. Prior to the students being interviewed, they had been given the opportunity to play three different types of games in a controlled classroom. The exploratory research found that faculty and students believe that games can motivate students and maintain their enthusiasm and interest in learning in an introductory accounting course. However, faculty are generally not in a favour of introducing accounting concepts in introductory accounting course to students through games. They do agree that games should be used for practicing homework and as fillers in an introductory accounting course. The study accentuates that games are one of the motivational factors to maintain student's interest in the course consistently. This exploratory research will give an idea of innovative learning in the accounting class. It will assist accounting faculty to understand the fact that the use of games can make complex and quantitative subjects like accounting easy to understand and fun without sacrificing the quality of students' foundation learning in the subject.

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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 (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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Journal articles on the topic 'Subject to accounting'

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