Relevant bibliographies by topics / Teaching of Accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Teaching of Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Teaching of Accounting"

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

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This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying. Keywords: Fiqih muamalah; Islamic accounting; Teaching
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Stratopoulos, Theophanis C. "Teaching Blockchain to Accounting Students." Journal of Emerging Technologies in Accounting 17, no. 2 (August 26, 2020): 63–74. http://dx.doi.org/10.2308/jeta-2020-052.

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ABSTRACT The objective of these teaching notes is to provide an outline for offering blockchain related foundational knowledge to accounting students so they can evaluate and prepare for the effect of blockchain on the accounting profession. The approach is driven by the following principle: Given that accounting students do not want to become programmers or cryptographers, what is the essential blockchain knowledge that they need to know? Based on my own teaching and research experience, I propose and explain how I use a combination of storytelling and scaffolding approach to focus on the delivery of the following topics: (1) why study blockchain? (2) general foundational knowledge (i.e., element of complete transactions and double spending), (3) interactive exercises to explain technical knowledge on topics such as hashing and proof-of-work (mining), and (4) blockchain implementation in a supply chain setting.
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Lampe, James C., and Don W. Finn. "Teaching Ethics in Accounting Curricula." Business and Professional Ethics Journal 13, no. 1 (1994): 89–128. http://dx.doi.org/10.5840/bpej1994131/24.

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Graham, Cameron. "Teaching accounting as a language." Critical Perspectives on Accounting 24, no. 2 (March 2013): 120–26. http://dx.doi.org/10.1016/j.cpa.2012.01.006.

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Ash, Ehiel. "Soviet style of teaching accounting." Journal of Accounting Education 3, no. 1 (1985): 37–46. http://dx.doi.org/10.1016/0748-5751(89)90035-3.

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Creel, Timothy, and Veronica Paz. "Teaching Sustainability in an Accounting Classroom." Discourse and Communication for Sustainable Education 9, no. 1 (June 1, 2018): 79–85. http://dx.doi.org/10.2478/dcse-2018-0006.

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Abstract Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the importance of sustainability. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced scorecards. The hope is that faculty can help students learn not only accounting but how to be better citizens with a global perspective on sustainability.
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Correll, Robert, Karim Jamal, and Linda A. Robinson. "Forum: Teaching Professional Judgement in Accounting." Accounting Perspectives 6, no. 2 (May 2007): 123–40. http://dx.doi.org/10.1506/0007-k110-44w0-ul3t.

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Sava, Raluca. "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics 11, no. 2 (August 1, 2016): 130–39. http://dx.doi.org/10.1515/sbe-2016-0027.

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AbstractActive learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.
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Dyson, J. R. "Accounting research and teaching in Scotland." Accounting Education 4, no. 2 (June 1995): 137–51. http://dx.doi.org/10.1080/09639289500000018.

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Dissertations / Theses on the topic "Teaching of Accounting"

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Chambers, Julia. "ACCOUNTING FOR ART: ANIMATION AS A TEACHING TOOL FOR ACCOUNTING PROCESSES." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1188.

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Despite technology's growing presence in society, accounting classrooms have lagged behind other disciplines in utilizing educational animations. This is primarily due to inconclusive research and institutional resistance. In this thesis, I cover existing research on the benefits of visualizations as well as the significance of educational animations. To supplement my arguments for how these studies are lacking, I have made two educational animations covering introductory concepts of financial statements and the time value of money.
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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Dyson, J. R. "The relationship between accounting research and undergraduate teaching." Thesis, University of Surrey, 1995. http://epubs.surrey.ac.uk/2155/.

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Lucas, Ursula. "Perceptions of learning and teaching accounting : a phenomenographic study." Thesis, Sheffield Hallam University, 1998. http://shura.shu.ac.uk/3117/.

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This study is concerned with students' and lecturer's experiences of learning and teaching introductory accounting within higher education. It seeks to identify the key aspects of what constitutes "learning accounting" and "teaching accounting" for lecturers and students, their conceptions of accounting and the extent to which students and lecturers share experiences in common or differ in their experiences. The research method adopted is that of phenomenography which seeks to identify the qualitatively different ways in which various phenomena are experienced. Since there has been relatively little critique of the practice of phenomenography, this study also seeks to critically review the application of the phenomenographic research method in practice. This review draws on experience within empirically-based phenomenological psychology to propose a revised phenomenographic research approach. This revised approach focuses on the need to bracket presuppositions about the phenomenon under investigation, to develop an empathetic understanding with the experiences of the participants and to report findings in a way which would most fully reveal the nature of that lived experience. Through the application of this revised research approach key aspects of the individual, common and distinctive worlds of students and lecturers are identified. "Learning accounting" and "teaching accounting" are shown, primarily, to constitute the learning of a technique. Yet this emphasis on accounting as the learning of a technique is at variance with other teaching objectives perceived by lecturers to be equally, or more, important. Lecturers perceive the development of conceptual understanding to be of importance. However, they express diverse views about what "accounting" is, they are doubtful about the relationship between conceptual understanding and the learning of the technique and their explanations of accounting concepts often reveal a partial and, arguably incomplete, conceptual framework. In addition, the findings show that students' preconceptions and perceptions of relevance are central to their experience of learning accounting and they reinforce the experience of accounting as being about the learning of a technique. Lecturers' perceptions of those preconceptions and relevance reveal teaching responses based on misunderstandings of the students' experiences. An alternative way of viewing the introductory accounting curriculum is proposed which takes into account the ways in which students and lecturers experience the learning and teaching of accounting.
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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.

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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
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Freeman, Michelle S. "Practical Methods of Teaching Critical Thinking in the Accounting Classroom." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5778.

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Bentley, Ashley B. "Inversed Learning in an Intermediate Accounting Course." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etd/3533.

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Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should not be limited to the transmission of information. By moving the dissemination of basic knowledge outside the classroom inversed learning allows class time for deep dives into complex topics and hands-on activities. Students who are actively involved in learning tend to be more successful in the classroom. The purpose of this study was to determine how undergraduate students in an intermediate accounting course respond to an inversed classroom structure as it relates to financial accounting. A quasi-experimental, quantitative approach was used to investigate whether the academic performance of students who received instruction in a flipped classroom significantly differed from students who received instruction in a traditional classroom. Subgroups of students within the treatment group were examined to determine their response to the intervention. The study was completed over 2 semesters. Participants were determined by pre-existing groups. Students enrolled in an intermediate accounting course during the spring 2018 semester received instruction in a traditional manner. Students enrolled in the same course during the fall 2018 semester were taught using the inversed model. The researcher for this study also served as the instructor for both groups. Academic achievement was measured by student performance on four exams administered during each semester. Six research questions were addressed using MANOVA, ANOVA, and multiple regression analyses. The results indicated students generally perform better in the inversed learning environment than in the traditionally formatted classroom. Although the comparisons were not statistically significant, students in the flipped classroom did achieve higher scores on 3 of the 4 exams. No significant interaction was found between the classroom environment and gender or learning style. Both college GPA and gender were found to be significant predictors of academic performance. The findings from this study may support faculty in the enrichment of college curriculum by promoting active learning.
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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.

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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless teacher to someone who was passionately interested in developing the abilities of my students and motivated in both my teaching and research to convert them into lifelong learners. This is followed by a discussion of each of the eleven publications included in this thesis. Beneath the umbrella of the overall theme of encouraging students to "learn how to learn", these publications are organised into two themes [The Use of IT in Teaching and Learning; and, Using Accounting History to Increase the Relevance of Topics to Students] and a number of sub-themes. Together, these publications represent significant contributions to knowledge. These include: • being the first author in accounting education to demonstrate that asking students to prepare flowcharts of the rules in rule-based topics such as accounting standards may improve their performance in assessments; • the first review of the use of IT in accounting education to focus upon the adoption of computer based instruction; • the first paper (and the only one that I am aware of) that considers whether or not using computer based instruction as an additional, non-integrated into the course resource is a worthwhile use of resources; • the first paper I am aware of that presented data that supported the view that computer based instruction could replace lecturers with no impact on performance of the students; • the first paper published to foresee the impact World Wide Web may have upon accounting education and research; • the first time I am aware of anyone presenting results of a teaching innovation that involved use of the web where students were successfully guided outside their comfort zones; • the first paper to ever present an overview of how the World Wide Web was being used globally in accounting and finance education; • the first paper I know of that presented a case study of learning and assessment that showed that student performance on objective tests had a strong positive correlation with their performance on traditional written examinations and demonstrated that objective tests could guide student learning to the extent that they appeared to have directly impacted students' deeper understanding of their subjects; • the first paper to use a modern day learning materials developmental model to demonstrate that the bookkeeping treatise of Luca Pacioli published in 1494 was as carefully written as today's textbooks. My contribution to knowledge is then summarised and the number of citations of each publication according to Google Advanced Scholar is given, including the date of the latest citation. This is then followed by a list of all my publications. Signed letters from my co-authors confirming my involvement in joint authored work are presented, followed by a list of the eleven publications included in the thesis. Finally, all eleven publications are presented.
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Jinkens, Robert Carl. "Faculty and student perspectives on the teaching of nontraditional accounting students." Thesis, University of Hawaii at Manoa, 2003. http://hdl.handle.net/10125/9023.

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The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it.
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Miller, Julie. "The effects of alternative teaching strategies on the achievement of accounting students." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008millerj.pdf.

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Books on the topic "Teaching of Accounting"

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University of the State of New York. Division of Occupational Education Instruction. Accounting. Albany, N.Y: University of the State of New York, State Education Department, Office of General and Occupational Education, Division of Occupational Education Instruction, 1989.

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1933-, Fiflis Ted J., ed. Accounting issues for lawyers: Teaching materials. 4th ed. St. Paul, Minn: West Pub. Co., 1991.

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Margolis, Neal. Accounting essentials: A self-teaching guide. 2nd ed. New York: Wiley, 1985.

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Accounting demystified: A self-teaching guide. New York: McGraw-Hill, 2005.

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Dansby, Robert L. Comprehensive accounting. St. Paul, MN: EMC Pub., 2010.

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Dansby, Robert L. Introductory accounting. St. Paul, MN: EMC Pub., 2010.

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Syme, G. E. Accounting 1. 4th ed. Scarborough, Ont: Prentice-Hall Canada, 1988.

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Syme, G. E. Accounting 1. 6th ed. Toronto: Prentice Hall, 2002.

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W, Ireland T., ed. Accounting 1. 5th ed. Scarborough, ON: Prentice-Hall Canada, 1993.

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Financial accounting principles: An introductory financial accounting course. 2nd ed. Toronto, Ont: AME Learing, 2009.

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Book chapters on the topic "Teaching of Accounting"

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Rebele, James E., and E. Kent Pierre. "Barriers to Teaching Accounting Ethics." In Accounting Ethics Education, 25–38. New York, NY : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003017509-3.

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Sava, Raluca. "Innovative Teaching Strategies in Accounting." In Innovative Business Development—A Global Perspective, 323–29. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01878-8_27.

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Qiang, Qunli. "Study of Improving Accounting Teaching for Non-Accounting Majors." In Lecture Notes in Electrical Engineering, 627–33. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35440-3_81.

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Li, Xia, and Sheng-dao Gan. "The Evaluation of Undergraduate Accounting Experimental Teaching." In Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation, 1087–92. Paris: Atlantis Press, 2015. http://dx.doi.org/10.2991/978-94-6239-145-1_107.

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Taylor, Sue, and Mary Ryan. "Teaching Peer Review Reflective Processes in Accounting." In Teaching Reflective Learning in Higher Education, 111–26. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09271-3_8.

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Xiaona, Zhou, Zhao Rui, Mao Jiuzhi, and Zhang Yin. "The Practice Teaching Model of Accounting Research." In Communications in Computer and Information Science, 313–19. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23993-9_46.

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Raskin, Rachel. "Literacy Strategies and Instructional Modalities in Introductory Accounting." In Teaching College-Level Disciplinary Literacy, 79–108. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39804-0_4.

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Perpiñán, Silvia. "Chapter 8. Accounting for variability in L2 data." In Language Learning & Language Teaching, 165–92. Amsterdam: John Benjamins Publishing Company, 2013. http://dx.doi.org/10.1075/lllt.38.11per.

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Ryan, Julie, and Julian Williams. "Teachers’ Stories of Mathematical Subject Knowledge: Accounting for the Unexpected." In Mathematical Knowledge in Teaching, 251–71. Dordrecht: Springer Netherlands, 2010. http://dx.doi.org/10.1007/978-90-481-9766-8_15.

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Zheng, Ying, and Yuan Lu. "Teaching Ethics in Adult Education." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 115–29. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8062-3_8.

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Conference papers on the topic "Teaching of Accounting"

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Jiuzhi, Mao, Zhao Rui, and Zhou Xiaona. "Accounting computerized teaching research." In 2010 2nd IEEE International Conference on Information and Financial Engineering (ICIFE). IEEE, 2010. http://dx.doi.org/10.1109/icife.2010.5609499.

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Shen Hongyi. "An exploration of accounting teaching." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543399.

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Shen, Hongyi. "An exploration of Accounting Teaching." In 2013 Conference on Education Technology and Management Science. Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/icetms.2013.30.

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Kotyla, Cyryl. "TEACHING TAX ACCOUNTING AT MASTER’S LEVEL." In 13th International Technology, Education and Development Conference. IATED, 2019. http://dx.doi.org/10.21125/inted.2019.0023.

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Zhu, Binbin. "Discussion on Accounting Practice Teaching Based on Accounting Talent Cultivation Objective." In 2016 International Conference on Contemporary Education, Social Sciences and Humanities. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/iccessh-16.2016.42.

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Chen, Xi. "Teaching Reform in Higher Vocational College Accounting." In 2nd International Conference on Education, Management and Social Science (ICEMSS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icemss-14.2014.2.

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Li, Xuexiu. "Discussion on Informatization and Accounting Teaching Reform." In Proceedings of the 1st International Symposium on Education, Culture and Social Sciences (ECSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ecss-19.2019.84.

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Tang, Yi. "Combination of Innovative Thinking with Accounting Teaching." In 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/iccessh-17.2017.94.

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"Application and Practice of Behavior-oriented Teaching Method in Accounting Teaching." In 2019 International Conference on Arts, Management, Education and Innovation. Clausius Scientific Press, 2019. http://dx.doi.org/10.23977/icamei.2019.097.

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