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1
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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Johnson, Marilyn Merriweather. "An authentic assessment for students in accounting career pathways." CSUSB ScholarWorks, 1995. https://scholarworks.lib.csusb.edu/etd-project/1219.
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Srdar, Nujoud Abdullah. "The gap between learning and teaching in accounting education : the Saudi Arabian experience." Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/the-gap-between-learning-and-teaching-in-accounting-education(87d43aba-3a40-4a7d-aada-9ea77783080a).html.
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Over the past few decades, there has been an expectation gap between what accounting education has delivered and what accounting practice has received. Practitioners want university education to train students for specific tasks and circumstances to prepare them for the reality of the work environment. On the other hand, academics want university education to be broad and comprehensive, and carrying an academic character. The research has made significant contributions to knowledge regarding the nature of the gap between accounting learning and practice in SA. The study has revealed unexpected results in relation to the gap in accounting education, which can be explained through the profession's first appearance in SA and the influence of the American accounting framework on professional accounting education in SA. Moreover, this study has made other contributions in terms of methodology, theory, and practice. This study uses a novel framework to understand the gap, in the context of Saudi Arabia. The study uses an abductive approach to investigate the 'what' and ' why' reasons for the gap, characterize its details, and propose recommendations for bridging it. It is the first of its kind to analyse qualitatively the perspectives of five main groups of stakeholders in the accounting system (accounting educators, final year students, fresh employees (1-4 year of experience), the professional body and employers) and compare their perspectives about the competencies of accounting graduates. The findings show that a gap between learning and practice exists in university accounting education in Saudi Arabia. Employers believe that accounting graduates lack the required technical competencies for the workplace. All participant groups affirmed that collaboration between the profession and the academic is in order, to bridge this gap. University accounting curricula need to change and be updated in order to meet the rapid developments in the business environment.
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Myers, Peta L. "Knowledge structures and their relevance for teaching and learning in Introductory Financial Accounting." Taylor & Francis Group, 2016. http://hdl.handle.net/10962/6413.
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The structure of knowledge within a discipline has implications for the teaching and learning within the discipline. This research examines how the hierarchical knowledge structure of Accounting impacts on the teaching and learning which takes place in a first semester Introductory Financial Accounting course. Students used on-line questionnaires and interviews to explain how they engaged with the discipline and difficulties which they experienced during the semester. Bernstein's pedagogic Device and Maton's Legitimation Code Theory were used to analyse the structure of knowledge within the discipline and as theoretical lenses through which to view these students' perceptions. The research provides a theoretical explanation for the impact that a hierarchical knowledge structure has on teaching and learning within the discipline; how students need to develop a 'trained gaze' and thereby gain mastery over the 'procedures of investigation' to be able to produce the 'legitimate text' required for success in the course. The research also explains why some students experience a 'code clash' and the implications this has for their success in the discipline. Other pedagogical difficulties which were experienced by these students, as a result of the hierarchical knowledge structure within the discipline, are also discussed. In addition to providing a better understanding of the phenomena that drive or hinder student learning, which could contribute towards improving pedagogy and hence student learning, theorising these concepts provides a common language to enable more informed debate on these issues.
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Uadiale, O. M. "Applicability of performance management systems framework in public sector : a case study of a teaching hospital in Nigeria." Thesis, University of Essex, 2018. http://repository.essex.ac.uk/21207/.
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This study seeks to examine the applicability of performance management systems (hereafter, PMSs) framework in public sector. Using a teaching hospital as a case study, this thesis provides empirical evidence on how PMSs are functioning from the context of Nigeria. It demonstrates the extent to which performance management can be understood/explained using a framework developed in the western context. To maintain anonymity the hospital is termed the Nigerian State Hospital (NSH). The study draws on the contingency theory of management accounting to identify and explain contextual factors which could influence the design and operation of PMSs in the NSH. Data were collected using a triangulated approach. Interviews were the main sources of evidence and were conducted with various members of staff of the NSH. The interview evidence was supplemented with observation and document analysis. Various documents on health policies, newspaper articles were analysed. Furthermore, a number of observations were made and documented. The case findings were analysed using Ferreira and Otley’s (2009) PMSs framework and interpreted using the lenses of contingency theory. The study revealed the implication of contextual factors on the operation and structure of PMSs from an emerging economy context. It showed that the application of PMSs framework cannot be generalised but needs to be contextually understood and adapted to local structural conditions. Based on the findings, the study proposes an extension to Ferreira and Otley’s (2009) PMSs framework to incorporate contingencies which are likely to implicate its application in healthcare settings in EEs. Overall, the study contributes to PMSs literature in emerging economies by providing empirical evidence on how PMSs are functioning from the context of Nigeria. The findings have implications for the design and use of PMSs in public sector in Nigeria and emerging economies.
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Pienaar, E. W. "An evaluation of co-operative education in cost accounting at the Cape Technikon." Master's thesis, University of Cape Town, 1987. http://hdl.handle.net/11427/15891.
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Bibliography: pages 180-181.Since 1982 a form of co-operative education has been applied in the training of cost accountants in the School of Accounting of the Cape Technikon. The object of this research is the investigation and description of this application of co-operative education which is generally referred to as "practical work". An evaluation will be made of the following aspects of the training of cost accountants: the curriculum, the practical work that the students are expected to do, career opportunities and the training requirements of practice. It is confidently hoped to make suggestions which may lead to the improvement of the current curriculum of the National Diploma in Cost Accounting, the syllabuses of the subject Industrial Accounting as well as the system of co-operative education that is being used.
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Schreuder, Glynis Rholeen. "Teacher professional development : the case of quality teaching in accounting at selected Western Cape secondary schools." Thesis, Cape Peninsula University of Technology, 2014. http://hdl.handle.net/20.500.11838/1990.
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Thesis submitted in fulfilment of the requirements for the degree
Doctor of Education
in the Faculty of Education and Social Sciences
at the Cape Peninsula University of Technology
2014In South Africa the education system has undergone three major phases of change since the inception of democracy in 1994. Such a degree of change requires teachers to adapt and keep pace with each phase. Professional development provides the support teachers need to learn, and be part of, pedagogical transition. The way teachers were trained during their initial training does not match what is required from them a number of years later. Accounting is a subject that has received on-going criticism because of the poor performance of learners and declining numbers of those opting to do the subject. Professional development is crucial in ensuring quality teaching. Research proves that quality teachers ensure quality teaching and improved learner performance. Goldhaber (2002:2) suggests that providing learners with good teachers is crucial. The main purpose of this research was to examine the teaching of Accounting in schools in the Western Cape within the concept of quality. The aim is to understand what professional development programmes Accounting teachers are engaging with and what the effect is of such initiatives. Phenomenology is used as the theoretical strategy for this research. The main epistemological assumption is that a way of knowing reality is through exploring the experiences of others regarding the phenomena being investigated: namely quality teaching in Accounting and professional development of teachers of Accounting. Experiences and voices of respondents were the medium through which I explored the teaching of Accounting and the extent to which, and ways in which, professional development activities they engage in affect their teaching as well as, ultimately, the performance of learners. A mixed methods approach, framed within an interpretive paradigm, was used in this study. Both qualitative and quantitative data were collected and analysed. Multi-stage sampling was used to identify the districts, the schools and teachers for the questionnaires. All subject advisers from the districts sampled were interviewed. The teachers for the interviews were purposively sampled. Semi-structured interviews were conducted with teachers and subject advisers in the Western Cape in order to elicit their views on the phenomena being studied. Teachers completed questionnaires that included both quantitative and qualitative data. The questionnaires were designed to facilitate teacher reflection on their beliefs about what constitutes quality teaching in Accounting, as well as their current practices, and to provide information on the professional development activities they were engaged in. Data revealed that there are many teachers who are successfully providing quality teaching. There are, however, many schools where learners are not receiving quality teaching and there is thus a need to reform teaching practice. The findings indicate that professional development has a large role to play in updating and upgrading teachers’ skills and subject knowledge. The need for updating the content knowledge of teachers and for transforming their pedagogical practice are areas that should be dealt with urgently to correct declining trends in the performance of learners offering Accounting at school level. This thesis concludes with recommendations for improving the quality of teaching in Accounting that aim to enhance learner performance in the subject. Recommendations are made for professional development opportunities that transform and improve teaching practice with the final aim of leading to improved learner performance. Recommendations for further research in the field of Accounting at school level are included.
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Chow, Pat-kan, and 周捌根. "A follow-up study of the 1986 and 1987 accounting graduates of the Kwai Chung Technical Institute to determine the effectiveness of thetwo-year accounting curriculum." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B38626962.
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Wong, Mei-yuk Eska, and 黃美玉. "The study of principles of accounts in secondary school: vocational or liberal?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31957535.
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Schreuder, Glynis Rholeen. "The role of economic and management sciences (EMS) in preparing learners for accounting in grade 10." Thesis, Cape Peninsula University of Technology, 2009. http://hdl.handle.net/20.500.11838/1864.
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Thesis (MTech (Education))--Cape Peninsula University of Technology, 2009.The thesis explores the role that the learning area, EMS, plays in preparing learners for Accounting in grade 10. EMS in grade 9 includes accounting related assessment standards upon which the grade 10 Accounting curriculum builds. The grade 10 Accounting curriculum is based on the assumption that learners have mastered the related content in grade 9. The effective implementation of EMS in grade 9 is therefore important for the teaching and learning of Accounting in grade 10. The main objective of the study was to determine to what extent the accounting related assessment standards were taught and to engage with the key factors that impact on the effective delivery of the accounting focus in EMS. A sample of five schools within a specific geographical area in the Western Cape was identified. The study used multiple data collection methods in order to increase the validity of the results, namely, a learner assessment, interviews and document analysis. The planning and assessment documents of EMS teachers as well as the assessment tasks of the EMS learners were analysed to ascertain how teachers planned to teach and assess the learning area, particularly the accounting focus within EMS. The conclusions were drawn against the policy-practice theoretical framework. The study revealed a gap between EMS policy and EMS practice. There was very limited exposure to the accounting related assessment standards in EMS. This could be attributed to a number of factors including teacher qualifications and training, lack of support, policy shortcomings, absent guidelines, etc. There was a disjuncture between what teachers believed and what they were translating into practice. Even though all the teachers enjoyed teaching Accounting and most of them believed in the importance of this discipline in preparing learners for the Further Education and Training Band and their personal lives, they were not teaching it effectively. Recommendations have been made in terms of the learning area policy, professional development and support for teachers and learners. Even though the study was limited to five schools in a particular geographical area, its findings may be applicable to many South African schools where EMS teachers face the same policy, teacher and learner challenges or shortcomings.
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Kavari, Jackson-Hain Jakavaza Katjiuanjo. "Examining the knowledge and practices of selected Namibian accounting teachers about learner-centred methods of teaching." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1009428.
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Learner-centred education has been in force in all schools in the Republic of Namibia since 1996. Progress towards adoption of learner-centred methods of teaching by teachers has been slow. The main purpose of this study is to examine how teachers understand the principles of learner-centred education in selected Secondary Schools in Omaheke Education Region. The secondary purpose of this study is to determine how teachers could be helped to improve the implementation of learner-centred education (LCE). The study used a qualitative approach. Data were collected from a purposively selected sample of Grade 10 accounting teachers in a specific region in Namibia by means of interviews, classroom observations and a qualitative questionnaire. Data were analysed thematically. The results indicated that, although the teachers had a positive attitude towards learner-centred education, they did not have the skills to adapt their teaching in an appropriate way to cope with the learner‟s lack of English literacy. The teachers possessed basic knowledge of learner-centred education practices, but found it very difficult to implement them in resource-poor environments. In addition, factors that hindered the effective implementation of learner-centred education in the classroom were identified. The study suggests ways to improve the knowledge and practices of teachers with regard to learner-centred teaching practices.
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Chen, Tien-yiu Theodore, and 陳天佑. "University accounting education in Hong Kong: an analysis of tri-partite perceptions." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45881820.
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Halabi, Abdel K. "Applying cognitive load theory concepts to the design and evaluation of CBL materials and feedback in teaching introductory accounting." Monash University, Dept. of Accounting and Finance, 2004. http://arrow.monash.edu.au/hdl/1959.1/9653.
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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.
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Bray, Nayeema. "An accounting syllabus for marketing students as determined by SME needs and specifications." Thesis, Cape Peninsula University of Technology, 2007. http://hdl.handle.net/20.500.11838/1702.
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Thesis (MTech (Marketing))--Cape Peninsula University of Technology, 2007In South Africa, SME development has been identified by government as a priority in creating jobs to solve high unemployment. SMEs also often battle to survive in a tough and ever changing business world. There is a high failure rate among many SMEs. Some of the reasons for the high rate of failure are that the owner or manager is unfamiliar with established business practices, lack of managerial expertise in business management and lack of finance to fund the business. It is essential that the individuals responsible for the management of the business have the necessary training and expertise to equip them for the successful running of the business. It is therefore crucial that all employees in the SME sector irrespective of the department they work in obtain some degree of training and expertise. These employees also need some knowledge of the financial position of the business. This can only be made possible if all employees have a fair amount of financial knowledge so that decision~making is made easier. The curriculum of the CPUT subject 'Accounting for Marketers' may not meet the requirements of SMEs. It is an advisable that SMEs requirements should be continually measured against the course offering to ensure that the course equips the students with the financial knowledge needed by SMEs. This can be done as CPUT has close ties with these SMEs through co-operative education and intemships. An attempt was made to identify the skills and techniques required by the marketing students pertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabi used in education. This comparison would hopefully lead to a clear understanding of the gaps between education and practice, if any, which will enable the researcher to make recommendations regarding the 'Accounting for Marketers' syllabi. The main purpose of the study was to measure the gap, if any, between the subjects 'Accounting for Marketers' offered at CPUT and the requirements of the SMEs. If indeed a gap exists, the institution can broaden certain aspects of the syllabi, by incorporating case studies on legitimate companies, which will aid the students to stay informed about Accounting in their field of expertise. There will be better integration of theory and practice. A descriptive research method was followed using a census survey research design to present a structured comprehensive questionnaire to the total population of SMEs affiliated with the Department of Cooperative Education and that have participated in the experiential training program. The number of SMEs who completed and returned the questionnaires was 15. This resulted in a response rate of 50 percent which was a fair representation of the entire census. In support of the findings recommendations were made regarding each component that formed part of an accounting syllabus. The results indicated that certain components in the accounting syllabus were rated as very important and others not. Components that were referred to as important but which were not a part of the syllabus will be under scrutiny by the researcher to come to a resolution, where these components will be accommodated in the accounting syllabus for marketing students for 2008.
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Fouché, Jacobus Paulu. "Programme development for first year accounting in South African higher education / Jacobus Paulus Fouché." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1132.
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There are various factors that accounting educators should consider when involved in
accounting education. These include:
A continuous changing business environment;
A new generation of learners studying at universities;
A lack of skills among learners;
Accounting educators resisting changes in accounting education; and
The requirements for continuing professional education.
From the literature it seems that much research has been done in the field of accounting
education, but that it did not find practical application in the classroom. It is therefore necessary
to think creatively in order to find practical solutions for the challenges facing both lecturers and
facilitators.
In the study the following elements of the teaching-learning environment were identified:
Learners;
The lecturer/facilitator;
The milieu;
The subject content (including technical content and competencies); and the
Teaching methodology.
Each of these elements were investigated during the research in order to identify factors from
literature that could be included in an improved teaching plan. As part of the plan (methodology)
a board game "Commercium™" was developed to meet the requirements of the teaching-learning
environment.
The board game was evaluated by first year learners at the Potchefstroom Campus of the
North-West University. The evaluation proved to be very positive. The learners indicated that
technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of
the subject content improved as a result. What should especially be noted is their positive
reaction due to the fact that the game simulated the business environment and linked theory to
practice. They also enjoyed the social and group work aspects of the assignment. The learners
further had a general positive attitude towards the game. The highest evaluated positive
experiences were described as good, exciting and fresh. On the negative side words such as
unhappy, uncomfortable and tensed were recorded. The learners were thus required to move
outside their comfort zones.
Learners were also required to summarise the project in one word. Two thirds of the remarks
were positive, with the number one remark being the word "interesting". The largest negative
comment was that the project was confusing at the start. This could, however, be addressed in
future projects.
In conclusion it can thus be said the Commercium™ game meets the requirements of an
effective teaching-learning environment by providing an effective teaching methodology.
Lecturers now have an empirically proven effective teaching tool for introductory accounting,
based on research of the requirements of the teaching-learning environment.Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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Susani, Mongezi. "Challenges facing the teaching and learning of accounting in Secondary Schools of the Mthatha Education District." Thesis, Walter Sisulu University, 2016. http://hdl.handle.net/11260/494.
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The purpose of this study was to examine the challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district. There are 69 secondary schools that offer Accounting in the Mthatha education district. In order to attain the objectives and fulfil the aim of the study, the researcher used the qualitative research approach, both in collecting and analysing the data. The case study design was used to describe and access the phenomenon of challenges facing the teaching and learning of Accounting in the Mthatha education district. Convenience sampling method was used to select twelve Accounting teachers from six different secondary schools in the Mthatha education district. Face-to-face in-depth interviews and non-participant observation were used to collect the data. Themes were drawn from the responses of the participants and these were analysed. The study revealed the following factors as challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district: Teachers had professional qualifications in teaching, but fewer of them had Accounting as subject of their specialisation. Frequency of workshops was identified as a challenge by interviewed teachers. The study revealed that teachers are unfamiliar with the content to teach, and as a result, they are unable to develop the learner guides. The study found that teachers are using insufficient LTSM to teach Accounting. Instructional strategies used by teachers for teaching and learning of Accounting affected the process of teaching and learning of this subject. Redeployment is a challenge that affects the capacity of schools in the teaching and learning of Accounting. The study also revealed that there is a lack of parental involvement and support in the education of their children, which negatively affects the teaching and learning of Accounting. Limited commitment from teachers and learners was also revealed as one of the challenges in teaching and learning Accounting. The researcher made recommendations towards mitigating the effects of the challenges in teaching and learning of Accounting.
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Ntshangase, Thembela Comfort. "Teaching approaches used in the implementation of the accounting curriculum in the FET phase in the uThungulu District." Thesis, University of Zululand, 2017. http://hdl.handle.net/10530/1695.
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A dissertation submitted to the Faculty of Education in fulfillment of the requirements for the Degree of Master Of Education in the Department of Curriculum and Instructional Studies at the University Of Zululand, 2017This study was influenced by the persistently poor performance of learners in Accounting in the uThungulu district. The KwaZulu-Natal Department of Education has revealed that in 2012 the poor performance in most districts was caused by teachers’ poor knowledge of the content in the subject of Accounting. The KwaZulu-Natal Department of Education has also revealed that the challenge of curriculum implementation is caused by the use of an unclear methodology. The main purpose of this study was to identify strategies that would improve the implementation of the Accounting curriculum to provide effective approaches for quality education. This study briefly aimed at (a) determining the level of teachers’ command of the content knowledge in teaching Accounting; (b) establishing whether teachers are equipped with appropriate teaching approaches to teach Accounting; and (c) identifying challenges experienced by the Accounting teachers’ in teaching the subject in the uThungulu district. This study provided new ideas to all role players in the implementation of the Accounting curriculum on how they can use approaches in curriculum implementation to improve learners’ academic performance. It also provided insight into shortcomings that might be a challenge in implementing the Accounting curriculum. Various items in the literature were reviewed to give depth to the study. The methods of the case study were used, and twelve teachers were interviewed and observed in the classroom from four circuits under one circuit management. The analysis of data from both structured interviews and observations was separately presented. Three themes, with subthemes, were formulated from both structured interviews and observations. The following are some of the recommendation that arose from this study: The Department of Basic Education must work in collaboration with the Department of Higher Education to sharpen teachers’ content knowledge; qualified trainers must be used to train teachers on teaching strategies; the Department of Basic Education must work with the Department of Higher Education and accounting professional bodies to develop a handbook on teaching strategies which may help in teaching accounting at high school; The matric Accounting paper must be divided into two; and the Department of Basic Education must review the curriculum content, hours for teaching EMS, and all other challenges on teaching and learning EMS.
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Buell, E. Kevin. "The Relationship of Ethics Education to the Moral Development of Accounting Students." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/15.
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Ethical behavior and moral judgment are fundamental issues facing the accounting profession today. Changes in the ethical culture of accounting have brought about a crisis of ethical misconduct in the profession. External forces for better ethics in accounting, represented by Sarbanes-Oxley (SOX) legislation, and internal forces, represented by increased educational coverage encouraged by state societies and the AACSB, are attempts to influence the current crisis.
Research in the field of ethics and moral judgment in the accounting profession continues as researchers continue to examine factors influencing the ethical reasoning abilities of accountants and accounting students. The results of these studies may assist accounting schools and the accounting profession in controlling and improving the ethical orientation of the accounting profession.
This study examines the possible relationship of ethics education and moral reasoning of undergraduate and graduate accounting students. Limited previous research on these two variables has provided mixed results. This study examined undergraduate and graduate accounting students at six colleges and universities in the upper mid-west and southern region of the United States. The variable of ethics was measured with Rest's DIT-2 instrument and ethical education by completed ethics courses.
The results of this study demonstrate a significant relationship between ethics education and the moral reasoning of accounting students. However, the results were not in the expected direction, with the accounting students completing ethics education having a significant lower level than the accounting students without ethics education. In addition, this research found that accounting students who are 22 years of age or younger possess higher levels of ethical reasoning than accounting students who are older than 22 years of age. However, the findings show that there are no significant differences in the ethical maturity levels of accounting students when grouped by gender and education level.
These findings support the need for further research into determining factors influencing moral judgment in undergraduate and graduate accounting students.
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Coker, Dianna Ross. "The role of visual-spatial aptitude in accounting coursework." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-170640/.
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Lee, Sze-hung, and 李思紅. "Secondary school students' understanding of ethical guidelines in accounting." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30227409.
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Hilton, Andrew. "An examination of teaching professionalism in an undergraduate accounting program at the University of British Columbia - Okanagan." Thesis, University of British Columbia, 2013. http://hdl.handle.net/2429/44232.
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Accounting education within undergraduate programs is facing a developing crisis in teaching students what it means to be a professional. Following significant and highly visible accounting scandals such as Enron and Worldcom, the accounting profession must regain public trust. Multiple calls for education reform in accounting have called for programs to incorporate professionalism into the curriculum. This thesis examines the extent that professionalism is included in the curriculum of two undergraduate accounting programs at the University of British Columbia (UBC). Using data from faculty interviews, archival data, student and alumni focus groups, and interviews with recruiters from the professional accounting firms, this thesis provides a comprehensive overview of how professionalism is conceptualized and how it is taught at UBC, from both the curricular and pedagogical perspectives. This thesis also identifies elements of teaching professionalism that are effective. Triangulation of data from multiple sources (faculty, students, alumni, and recruiters) provides strong evidence on how to effectively teach professionalism in accounting education. The participants' conceptions of professionalism might be characterized as three layers including simple behavioural issues, very deep and complex ethical issues, and softer skills including cognitive skills, communication skills, and personal and interpersonal skills. This evidence will be useful to other undergraduate accounting programs concerned with developing future professionals.
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Venter, Antoinette. "Cognitive preparation of NCS (grades 10-12) accounting learners for studies at a University of Technology." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2367.
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Thesis (MEd (Education))--Cape Peninsula University of Technology, 2016.This study focuses on the cognitive preparation of National Curriculum Statement (NCS) (Grades 10 – 12) Accounting learners for studies at a University of Technology (UoT). The purpose was to determine to what extent NCS cognitively prepares Accounting learners for studies at a UoT, and whether there is a difference in the extent to which NCS (pre-2014) and CAPS (2014) cognitively prepare learners for the first-year National Higher Certificate in Accounting and Financial Information Systems at a selected University of Technology (UoT). This study is contextually situated within the curriculum theories developed by Basil Bernstein‘s ‘code theory’ in the sociology of education. The theoretical framework for this thesis draws on the work of David Conley’s redefining college readiness, in which he argues that Higher Education (HE) readiness is a multi-faceted concept comprising numerous variables. Cognitive preparation for HE Accounting studies is reviewed in terms of the educational objectives of the cognitive domain of Benjamin Bloom. A mixed method approach for the research design was employed. The quantitative approach entailed completion and analysis of questionnaires by first-year Accounting students at a selected UoT to ascertain learners’ levels of Accounting competence as envisioned by the NCS (Grades 10 – 12). Marks for the Grade 12 National Senior Certificate (NSC) examination in Accounting were obtained so that these examination marks could be compared with students’ levels of Accounting competence and marks at the end of the first term (March). The qualitative approach entailed document analyses of the Accounting FET (Grades 10 – 12) curriculum, the curriculum of the National Higher Certificate, the NSC Accounting examination of 2014, and the National Higher Certificate in Accounting March 2015 assessment, as well as interviews with the Accounting 1 lecturers at a selected UoT. Data revealed that the NCS (Grades 10 – 12) Accounting curriculum (formal or intended curriculum) adequately prepares learners cognitively for studies at a UoT. There is little evidence that CAPS prepares learners better for tertiary studies than students not trained according to CAPS. There is a statistically significant relationship between the mark obtained in the NSC, the mark in the questionnaire and the formal assessment in March. There are, however, various other factors that contribute to academic success or failure and drop-out in HE. Findings from this study suggest that the Department of Basic Education (DBE) and universities could work more closely together in various subject groups to ensure these challenges are met and that universities provide feedback to the DBE on whether the changes implemented are making a difference to the quality of first-year students who enter university.
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Miranda, Claudio de Souza. "Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04032011-163936/.
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Observa-se, nos últimos anos, na literatura internacional, um aumento da publicação de trabalhos que discutem o ensino da contabilidade e a sua relação com o mercado de trabalho. Nacionalmente observam-se ainda estudos isolados sobre o ensino da contabilidade, com pouca ou nenhuma avaliação da comparação entre mercado e academia, mais raro ainda são trabalhos que fazem esta avaliação especificamente sobre a Contabilidade Gerencial. A Contabilidade Gerencial atua com o objetivo de apoiar os gestores, em seu processo de tomada de decisão, e vem tendo, ao longo dos anos, diversas críticas sobre seu papel e sobre suas atividades. Assim este trabalho buscou observar a Contabilidade Gerencial no Brasil, sob enfoque do ensino e do mercado de trabalho, a partir de dois enfoques: ensino e avaliação de importância por profissionais e docentes. O primeiro enfoque foi uma avaliação das grades curriculares, do curso de ciências contábeis de 82 IESs que indicam que os conteúdos relacionados à Contabilidade Gerencial representam 12,5% da carga total de aula dos cursos, e as principais disciplinas ofertadas são: contabilidade de custos, contabilidade gerencial, orçamento empresarial, controladoria, e sistemas de informações gerenciais. O segundo enfoque se deu sob uma pesquisa de campo, por meio de um questionário aplicado a docentes e profissionais de mercado, que foi baseada em 19 trabalhos nacionais e internacionais que abordavam de forma isolada, as atividades de trabalho ligadas à Contabilidade Gerencial, os artefatos utilizados para seu desenvolvimento e as competências necessárias aos profissionais para desenvolver estas atividades e trabalharem estes artefatos. O questionário desenvolvido teve 19 tarefas, 15 artefatos e 17 competências, na qual docentes e profissionais deveriam avaliar o grau de importância deles. Foram coletadas 108 pesquisas de docentes de 44 IESs públicas e privadas de todas as regiões do país, com boas avaliações do antigo Provão e do atual ENADE. A amostra de profissionais foi elaborada a partir de redes sociais, e obtiveram-se respostas de 212 profissionais, de diferentes níveis hierárquicos, e com atividades centradas na área financeira e de controladoria. Estes profissionais também eram de todas as regiões do país, porém com maior concentração no estado de São Paulo. Os dados foram analisados sob dois enfoques, o primeiro de validação da existência ou não de igualdade de avaliação entre profissionais e docentes, em cada uma das variáveis analisadas, a partir do cálculo da inferência de proporções e da análise do qui-quadrado, esta análise demonstrou haver diferenças de avaliação em 10 das 19 atividades, em 7 dos 14 artefatos, e em apenas uma das 17 competências listadas. O segundo enfoque foi o desenvolvimento de um ranking comparativo de importância entre docentes e profissionais para cada uma das atividades, dos artefatos e das competências. Nesse ranking as principais diferenças foram observadas nas atividades e nos artefatos, principalmente pela maior valorização dos docentes a atividades relacionadas a artefatos mais contemporâneos, e de uma valorização superior entre profissionais de atividades voltadas para as operações contábeis e de controles financeiros. Os resultados indicam a necessidade da compreensão das diferenças encontradas que poderiam ser efetuadas a partir de análises mais aprofundadas, tanto em empresas e IESs nacionais como internacionais.In recent years, the increase of papers discussing the accounting teaching and its relation to the practical application on the market has been seen in international literature. In Brazil there are some isolated studies with little or no evaluation on comparison between the market and academia, even rarer are works that make this assessment specifically on Management Accounting. The Management Accounting works with the aim of supporting managers in their decision-making process, and over the years has been having many critics about its role and about its activities. Thus, this thesis had the aim to observe the Management Accounting in Brazil, focus on education and practice on the market from two perspectives: the teaching and importance evaluation of professionals and professors. The first approach was an evaluation of curricula in 82 Accounting courses on high education level indicating that the contents related to management accounting 12.5% of the total burden of tuition courses and the main courses offered are: cost accounting, managerial accounting, business budget, controlling, and management information systems. The second one was a survey methodology applied to professors and professionals based on 19 nationals and internationals papers that treated the activities connected to management accounting, the artifacts used to its development and the required competences to the professionals to develop and work these activities in an isolated manner. The questionnaire developed to the survey contained 19 tasks, 15 artifacts and 17 competences, in which professors and professionals should evaluate their importance level. It resulted in 108 professors responses from 44 High Education Institutions, privates and publics, all over Brazil, with good evaluation on MEC tests. The professional sample was designed through social nets and there were 212 professionals responses from different hierarchy levels and working on controlling and financial areas. Theses professionals also were from different regions in Brazil, although the most were from São Paulo State. The data was analyzed under two approaches, the first one on the validation of the existence or not of equal assessment among professionals and teachers, in each variable analyzed from the calculus of proportions inference and analysis of chi-square. This analysis demonstrated that the differences of evaluation in 10 of 19 activities in 7 of the 14 artifacts, and in only one of 17 competences listed. The second approach was the development of a comparative ranking of importance among professors and professionals for each of the activities, artifacts and competences. The main differences observed on this ranking were the activities and artifacts, mainly for the higher valuation of the professors about the activities related to the contemporary artifacts and of the professionals about the accounting operations and financial controls. The results indicate the need of understanding the differences that could be made in further analysis, both in enterprises and Higher Education Institutions both national and international.
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Freeman, Michelle S. "The CPA Exam is Changing: Are the Professors Ready?" Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5772.
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Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. The study provides literature review of the accounting education process, traditional methods of teaching accounting, suggested methods of teaching accounting for enhancement of critical thinking, and identified reasons for resistance to changing teaching methods. The survey is designed to identify current teaching methods in accounting classrooms. The survey seeks to discover what methods are being used to develop higher order thinking skills. The results show that lecture and demonstration of problems are still the predominant method of instruction in accounting classrooms, and these methods are not typically endorsed by research in terms of developing critical thinking, analysis and evaluation skills.
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Evers-Lush, Mary Jean. "An analysis of accounting tests used in the 1989 Virginia FBLA regional competitions." Thesis, Virginia Tech, 1989. http://hdl.handle.net/10919/44633.
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This study had four purposes. They were to determine whether accounting tests used during the 1989 Virginia FBLA regional accounting competitive events were reliable, valid, comprised of test items at appropriate difficulty levels, and to ascertain if the curricular drift was present.
Secondaryâ level high school business students, all of whom were members of Virginia FBLA, participated in this study. Nine of the 11 Virginia FBLA regions were represented in this study. Test scores for 152 students were obtained for Accounting I and 81 students for Accounting II.
The researcher examined the tests for reliability by applying Kuder-Richardson Formula 20 (KR-20). Both the Accounting I and Accounting II tests were found to have low reliability estimates, .81 and .78 respectively.
Master of Science
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Brubaker, Thomas F. "Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2912/.
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The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores and faculty-to-student ratios, as effective measures for assessing quality attributes in accounting education programs and (2) traditional measures currently used for quality assessment in accounting education programs as only moderately effective by CPAs. CPAs are apparently seeking increased involvement with accounting education quality assessment and formulation of educational standards. They view the potential application of assurance services to accounting education quality as a way to offer a wider range of services to the public. CPAs perceive assurance services as a type of quality assessment that can be used to complement, but not replace, some of the more effective traditional methods, and as a way of enhancing the quality assessment process for accounting education.
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BASTOS, Alberto Messias Rodrigues. "A percep????o da interdisciplinaridade por professores de Per??cia Cont??bil em cursos de Ci??ncias Cont??beis na cidade de S??o Paulo." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/716.
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license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2016-12-01T15:32:22Z (GMT). No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05
The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed.
O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.
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Konrad, Marcia Regina. "Formação de professores para os cursos de graduação em Ciências Contábeis: um estudo com IES particulares." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1620.
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Previous issue date: 2015-12-11Teacher training requires understanding the educational activity in the course of teaching practice as a transforming agent of social reality, as an active element in the dynamics of contemporary and globalized society, on the understanding that the development of teaching knowledge requires not only training, going beyond, requiring professional development and policies to respond the demands that arise every instant. The teacher is before any other gauging a person. A complex person who brings a bag full of experiences, experiences, disappointments and acceptances, which makes it essential the notion that teacher education passes obligatorily by the human formation of the person. The awareness of Bachelor of Science in Accounting from the need for specific and specialized knowledge regarding the pedagogical practices is paramount to their training, because only with this awareness takes the investment understanding, not only in their specific training, but mostly in continuing education, in pedagogical training. Specifically the professor of Accounting up to experience of teaching activities in order to follow and meet the continual sophistication of the market and understand their needs, producing and transmitting knowledge. MEC (2015) data specify that there is 1.467 accredited higher education institutions with the Ministry suppliers of Accounting courses spread across 26 Brazilian states and the Federal District. These institutions most concentrated in the Southeast. A detailed analysis of the provision of Accounting courses in this region further highlights the ongoing offer of centralization in a specific state, where St. Paul writes 50% of the courses offered by the region, which justifies the choice of this geographical limitation to development of this study. The classroom is the space where anything can happen. It is the space of possibilities where everyone, teachers and students, are authors and actors of his practice and his knowledge. The university lecturer is prepared for research, not teaching, a matter which causes difficulties in teacher performance, and must be overcome through specific training in disciplines Teaching and Methodology of Higher Education. To meet the demand of the teaching course of action of Accounting or any other area, it is essential the careful construction of the teacher's knowledge. Therefore, forward the above is pertinent to investigate the history of the construction of the professionalization of the teaching of Accounting. For the preparation of this research was adopted the qualitative approach, because the purpose is presenting the understanding, the understanding of the Accounting teachers, knowledge of the subjects of didactics or Accounting Teaching Methodology for teaching in undergraduate courses in Accounting
A formação de professor pressupõe o entendimento da ação educativa, no exercício da prática docente como agente transformadora da realidade social, como elemento ativo na dinâmica da sociedade contemporânea e globalizada, na compreensão que o desenvolvimento dos saberes docentes requer não apenas qualificação, indo além, exigindo valorização profissional e políticas capazes de responderem as demandas que surgem a cada instante. O professor é antes de qualquer outra aferição uma pessoa. Uma pessoa complexa que traz consigo uma bagagem repleta de vivências, experiências, decepções e aceitações, o que faz com que seja imprescindível a noção de que a formação do professor passa, obrigatoriamente, pela formação humana da pessoa. A conscientização do bacharel em Ciências Contábeis da necessidade de conhecimentos específicos e especializados com relação às práticas pedagógicas é primordial à sua formação, pois apenas com esta conscientização se dá o entendimento de investimento, não apenas em sua formação específica, mas principalmente em formação continuada, em capacitação pedagógica. Especificamente ao professor de Ciências Contábeis cabe a vivenciação da ação docente de forma a acompanhar e conhecer as contínuas sofisticações do mercado e entender suas necessidades, produzindo e transmitindo conhecimentos. Dados do MEC (2015), especificam que há 1.467 instituições de ensino superior credenciadas junto ao Ministério ofertantes de cursos de Ciências Contábeis espalhados pelos 26 estados da federação e no Distrito Federal. Destas instituições a maioria concentra-se na região Sudeste. Uma análise pormenorizada sobre a oferta de cursos de Ciências Contábeis nesta região evidencia ainda mais a centralização de oferta do curso em um estado específico, onde São Paulo registra 50% dos cursos ofertados pela região, o que justifica a opção por esta delimitação geográfica para o desenvolvimento deste estudo. A sala de aula é o espaço onde tudo pode acontecer. É o espaço das possibilidades, em que todos, professores e alunos, são autores e atores de sua prática e do seu conhecimento. O docente universitário é preparado para a pesquisa, e não para a docência, uma questão que acarreta dificuldades na atuação do professor, e deve ser superada através de uma preparação específica em disciplinas de Didática do Ensino Superior e Metodologia. Para atender à demanda da atuação do docente do curso de Ciências Contábeis ou qualquer outra área, é essencial a construção esmerada dos saberes do professor. Portanto, frente ao exposto é pertinente investigar a trajetória da construção da profissionalização do docente de Ciências Contábeis. Para elaboração desta pesquisa foi adotada a abordagem qualitativa, pois como propósito é apresenta a compreensão sobre, no entendimento dos professores de Ciências Contábeis, o conhecimento das disciplinas de Didática ou Metodologia de Ensino de Ciências Contábeis para o magistério nos cursos de graduação em Ciências Contábeis
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Carroll, Wallace Palmer. "A comparison of accounting programs at selected Virginia community colleges and proprietary schools with job requirements." Diss., Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/74725.
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Historically accounting has consisted basically of two levels. Upper level professional accountants received baccalaureate degrees while lower-leveled bookkeepers or clerks usually received on-the-job training. Recently a middle-level paraprofessional position has emerged staffed, in large part, by graduates from community colleges and proprietary schools.
The purpose of this study was to determine how relevant the accounting programs offered in Virginia community colleges and proprietary schools are in terms of preparing students for accounting activities performed on the job by graduates of these programs. Specifically the study sought to identify what accounting tasks are taught at these schools and their relationship to tasks performed by graduates of these programs. In addition the tasks employers expected these graduates to know how to perform were determined. Further, graduate and employer perceptions of the adequacy of training at these schools were examined.
Three questionnaires were developed and used to gather data. The first questionnaire, sent to accounting faculty at four community colleges and three proprietary schools in Virginia, consisted of 57 accounting tasks sub-divided into four areas: general accounting, cost, auditing and tax. Faculty were asked to indicate to what intensity they teach each task. The second questionnaire was sent to accounting graduates of these schools for a three-year period. Those graduates employed in accounting jobs were asked to indicate which of the 57 tasks they perform and the relative importance of each task. A third questionnaire asked employers of those graduates to indicate which of the accounting tasks they expect community college or proprietary school graduates to know how to perform and the relative importance of each task.
From the data received from all three groups, frequencies and mean intensities/importance were calculated and compared to each other. The following conclusions were made:
1. Community colleges offered more depth and breadth in their curricula than did proprietary schools.
2. Community college graduates were employed in total and in accounting positions more frequently than were proprietary school graduates.
3. Community college graduates were hired by a variety of employer types while proprietary school graduates were concentrated in small business firms. This is a sharp departure from earlier studies which found these graduates concentrated in manufacturing firms.
4. Graduates of community colleges were satisfied more with the adequacy of their training than were graduates of proprietary schools.
5. Graduates of both school types performed a variety of accounting tasks, but those tasks defined as general or auditing were performed more frequently.
6. Employers expected graduates to know how to perform a variety of tasks, but expected knowledge of general and auditing tasks more often than tax or cost tasks.
7. Employers were well pleased with the performance of graduates from both school types.
8. Faculty at both school types properly emphasized the tasks needed most on the job by graduates.
In general it was concluded that the course offerings at both school types are relevant and there are ample employment opportunities for these graduates.Ed. D.
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Eddington, Alicia F. "A Study of African American Students' Completion of an Accounting Degree at a Private University." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc33145/.
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The purpose of this qualitative study was to identify factors that may have influenced the choice of major and the persistence to graduation of six African American accounting majors who attended and graduated from a private, predominantly white university from the academic years 2003 through 2009. A set of indicators based on several retention studies was selected for the purpose of identifying pre-college, off-campus, and on-campus factors that influenced students' choice of major and persistence to graduate with a major in accounting. The major findings of this study were that early skill development prior to the college experience, family support, and cultural socialization influenced the participants' ability to choose a major associated with their skill set. Their persistence to graduation was attributed to that choice. With regard to future studies, expansion of research on African Americans in higher education will give direction for administrators seeking to increase the number of under-represented students in fields where there is a marketplace need.
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Ellis, Timothy J. "Computer-Supported, Time and Place Independent Distance Education for Adult Learners: A Demonstration Project in Teaching Financial Accounting Via the Internet." NSUWorks, 1998. http://nsuworks.nova.edu/gscis_etd/502.
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This study investigated the use of the Internet as a tool to provide adult students a time and place-independent learning environment. The project addressed the problem that higher education often does not adequately meet the needs of the adult student due to the constraints typically associated with traditional, classroom-based environments. The goal of this project was to develop and validate a set of procedures that could be used to plan, implement, and manage a college-level, credit-bearing course that could be offered to the adult student in a time- and place-independent manner via the Internet.
Matrices for administrative, management, and learning issues attendant with an Internet based learning environment were developed. The matrices were tested with a pilot project that entailed planning, implementing, and managing a course in financial accounting. An experimental section of the course was offered in a time- and place-independent manner via the Internet. To provide a basis for comparison, a control section of the same course, taught by the same instructor, was offered in a classroom-based environment.
Four tools were used to evaluate the pilot project. The college's standard course evaluation form, which measures student satisfaction, was given to both groups, as well as an expanded evaluation that examined the students' level of confidence regarding accomplishment of each of the learning outcomes. Both sections were given the same final exam and were graded using the same criteria. Ratings on both course evaluation forms, the grade on the final exam, and the grade for the course were compared using independent sample t-tests. No significant differences were noted in rating on the confidence evaluation or on either the final exam or the course grade. Satisfaction with the course, as recorded on the standard course evaluation form, was significantly higher for the classroom-based section than the Internet-based section.
A summative committee was convened to evaluate both the objective results and subjective impressions of the pilot project. Based upon the input of the summative committee, a questionnaire regarding the administration and management of an Internet based, college-level course was developed. Requests for participation in the survey were e-mailed to 369 faculty and administrators with experience in Internet-based education; 53 completed surveys were returned. The results of this survey were used to add depth and refinement to the administrative and management matrices.
Two conclusions were evident as a result of both the pilot project and the survey of experienced providers of Internet-based college coursework. The planning matrices did indeed aid the development of an academically sound college course that could be taught in a time- and place-independent fashion using the resources available in the Internet.
Several challenges inherent in this delivery system emerged. Most notably, it appeared to be more difficult to positively engage the student in the learning process in the Internet based environment than in the traditional classroom. This difficulty was manifested in three ways. First, both the pilot project and responses to the survey indicated a rate of withdrawal from the course noticeably higher than typically found in classroom based courses. Second, the rating of the students participating in the pilot project on the student satisfaction section of the course evaluation was significantly lower than evaluations for the same instructor teaching the same course in a classroom setting. Third, both impressions from the pilot project and responses to the survey indicated a difficulty in establishing the intangible aspects of a college experience commonly referred to as a learning community.
This study did develop a schema for planning, implementing, and managing an academically sound, time- and place-independent, Internet-based learning environment. Further research was indicated to identify the appropriate mechanisms for making the environment more convivial for the student.
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Myers, Lyndrianne Peta. "An analysis of the structure of knowledge and students' construction of knowledge in an introductory accounting course." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013227.
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This research seeks to explain how students construct knowledge in introductory accounting. It was prompted by concerns over low pass rates for first-year Introductory Accounting students at Rhodes University and particularly low pass rates amongst novice (first-time) Accounting Students. In trying to get a better understanding of reasons behind these pass rates, this research focuses on the structure of knowledge in the discipline and what this means for how students should construct knowledge in the course. Bernstein’s Pedagogic Device and the dimensions of Semantics and Specialisation in Maton’s Legitimation Code Theory are used as theoretical and analytical frameworks to help understand the structure of knowledge in this course, how knowledge is recontextualised and finally how it is acquired by students. A group of students from the 2011 class were interviewed to gain a better understanding of how each of these students constructed knowledge during the semester. The analysis of these interviews reveals how students construct knowledge in the course and the implications this has for their success over the semester. Analysing this interview data, and comparing it with the levels of success for each student, permitted me to develop an improved understanding of how successful and unsuccessful students construct knowledge. As a teacher of Accounting, understanding and being explicit about the structure of knowledge in the discipline, and how this impacts on the construction of knowledge, will allow me to advise future students on how to most effectively construct knowledge in this course and to advise and guide colleagues on how best to present this course.
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Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.
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Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.
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Čižinská, Markéta. "Didaktická analýza učiva o mzdách v předmětu účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197649.
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The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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譚翠玲 and Chui-ling Tam. "Students' attitudes towards learning accounting by the use of discussion forum: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256466.
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Leung, Wing-shan, and 梁詠珊. "Understanding of the business world by advanced level students throughthe use of project-based learning in accounting: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30223118.
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Neto, João Estevão Barbosa. "Comprometimento dos estudantes dos cursos de ciências contábeis." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032017-115527/.
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O desenvolvimento de uma nação está diretamente relacionado à educação proporcionada à sua população. Estudar aspectos do comportamento dos alunos pode contribuir para alguma política ou prática educacional, desenvolvendo o campo do conhecimento em estudo. Nesse sentido a presente tese teve como objetivo analisar o comprometimento dos estudantes de Ciências Contábeis com relação à aprendizagem. Para tanto, foi realizado um estudo descritivo, embasado na Teoria do Envolvimento, cujo construto para o comprometimento foi o tempo (energia) gasto pelo aluno com atividades relacionadas a sua aprendizagem. Quanto ao método, utilizou-se de um levantamento por meio da aplicação de um questionário (baseado no National Survey of Student Engadement - NSSE)) em 692 estudantes do curso de Ciências Contábeis de seis Universidades Federais existentes no estado de Minas Gerais. A partir dos resultados constatou-se que os alunos do curso de Ciências Contábeis são mais comprometidos com atividades que envolvam estudar em grupo ou sozinho, apresentar trabalhos em sala, discutir sobre carreira profissional com seus colegas e professores e com o trabalho. Contudo a menor parte participa de atividades extracurriculares como diretórios acadêmicos, associações atléticas e exibições artísticas. Verificou-se também o baixo interesse por programas de iniciação científica, monitoria, estudo de outro idioma e curso no exterior. Corroborando com os achados supracitados, por meio do modelo de regressão linear múltipla constatou-se que as variáveis que afetam o comprometimento são: 1) horas por semana estuda sozinho; 2) discutir sobre carreira profissional com colegas e professores, conversar sobre os planos de carreira profissional com os colegas, professores, orientador; 3) ler relatórios, textos e artigos; 4) trabalhar; 5) o trabalho estar relacionado com o curso de Ciências Contábeis. Contudo, cabe ressaltar a atividade de ser monitor apresentou um impacto. Assim, sugere-se, para o desenvolvimento do aluno de Ciências Contábeis, que ele seja incentivado a participar em atividades acadêmicas como associações acadêmicas, monitoria e iniciação científica. Destaca-se ainda o alto valor que os estudantes deram para seu próprio comprometimento e desempenho, contrastando com as respostas dadas pela frequência que desempenham as atividades acadêmicas por eles realizadas.The development of a nation is directly related to education proportionate to its population. In this sense, the students study aspects of behavior can contribute to any political or educational practice, developing the field of knowledge in the study. In this sense this thesis was to analyze the engagement of the students of Accounting in relation to learning. Thus, a descriptive study was conducted, based on the involvement of the theory, which construct for engagement was the time (energy) expended by the student with activities related to their learning. As for the method, we used a survey by the application of a questionnaire (based on the National Survey of Student Engagement - NSSE)) in 692 undergraduate students of Accounting six federal universities existing in the state of Minas Gerais. From the results it was found that the Accounting course students are more engaged in activities that involve study in groups or alone, to present work in class, discuss professional career with their peers and teachers and work. However, the lower part of participating in extracurricular activities such as academic directories, athletic associations and art exhibitions. There was also the low interest in scientific initiation programs, monitoring, study languages and travel abroad. Corroborating the above findings, through the multiple linear regression model was found that the variables that affect the commitment are: 1) hours per week studying alone has more commitment; 2) discussion of career with peers and teachers, talk about career plans with colleagues, teachers, guidance; 3) read reports, texts and articles; 4) work; 5) the work is related to the course in Accounting. However, it is noteworthy the activity to be presented monitor an impact. Thus, it is suggested to develop the student of Accounting, he is encouraged to participate in academic activities such as academic associations, monitoring and scientific research. It also emphasizes the high value that students gave for their own commitment and performance, in contrast to the answers given by the frequency played by academic activities carried out by them
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Silva, Edilma Pinheiro da. "O impacto da adoção das normas contábeis internacionais no ensino superior de Contabilidade, segundo a percepção dos docentes." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6188.
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Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorA globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação.
The globalization economic has been promoted transformations in the world production economy base and stimulating acceleration in the internationalization process in companies. This process has requested many actions in the convergence and interdependency. The same happens in the account area, the internationalization of flows from comercial, finance and technology expand the opportunity from external investments, which demands a universal language at finance statement. In this context, the higher education in Accountability shows important place for building new competences and new cultures that cooperate for operationalize the international convergence in procedures account. The present work intended to evaluate, by perception of operators from higher education in Accountability, the level of adjustment of undergraduate course due new competences demanded by a work market in internationalization process. For this reason, a revision in the literature about globalization and internationalization, convergence and harmonization, ways of dissemination of international standards has been done, and over more, there are demands by competences for the new reality in international standards. In this work there is a questionnaire that was answered by teachers and managers from ten courses in Accountability of Rio de Janeiro city, in order to looking for systematizing the perception about the formation and development of competences related to the market oriented by international standards. The main results show a situation where, although evaluated like positive and irreversible, and even though teachers think that they are well prepared to discuss this subject in classroom, the problematic of international standards has not been inserted in the quotidian of undergraduate course.
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Huffman, William E. (William Eugene). "Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278248/.
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This study contributes to the debate on accounting pedagogy in the basic financial accounting course by examining the pedagogical tool of fluency training as a way to improve student performance. Fluency training has been shown to improve performance of students in other academic disciplines.
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Alves, Vilma Aparecida Frois Lima. "A produ????o cient??fica na ??rea cont??bil: um perfil das pesquisas realizadas em um programa de mestrado no per??odo de 2001 a 2010." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/542.
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Previous issue date: 2014-08-28Scientific research is presented as a way to develop systematic responses to emerging global issues of the world of historical and human needs; its rationalization takes place through inquiries, questions and concerns. This study aimed to outline a profile of research studies developed by a master's program in accounting from 2001 to 2010, trying to identify advances and limitations and to highlight the levels of methodological appropriateness and the compliance with the quality standards of research in accounting. A descriptive qualitative approach was adopted to achieve those goals. Data were collected through documentary analysis and analyzed using descriptive statistics and content analysis. We found that the master students' interest concentrated mainly on financial accounting with 131 (52%) conducted research studies, followed by controlling and management with 119 (48%) studies. The themes of greatest interest to researchers in those fields were performance management practices with 67 (27%) studies, followed by continued education and corporate training in accounting with 47 (19%) studies, and by accounting information and the capital market with 39 (16%) studies. Regarding the scientific features of the analyzed studies, we found greater compliance with the criteria related to \"how to research\", i.e., it was observed that the researchers aimed to elucidate aspects such as: a) research type; b) methods and techniques of data collection and analysis. We further observed that their difficulties were related to \"what and why\" research, such as greater clarity, delimitation, and articulation between: a) the title; b) the problem and; c) goals to be achieved. Regarding the scientific quality of the research abstracts, we found difficulties related to aspects such as: a) the approach and the type of the conducted research; b) the synthesis of the main findings and the conclusions of the study. We concluded that the main concern of researchers concentrated rather on methodological aspects than on epistemological and formal aspects. That fact shows that there are still difficulties in identifying the study object, in formulating the research question, its relation to the theme and the goals. The means should be defined according to the goals to be achieved and the solution of the investigated problems. In order to achieve a theoretical and methodological adequate and consistent level in scientific research, the epistemological aspects must be taken into account in the first place
A pesquisa cient??fica apresenta-se como uma forma de elaborar respostas sistematizadas ??s problem??ticas emergentes do mundo das necessidades hist??ricas e humanas, e sua racionaliza????o se d?? por meio de indaga????es, d??vidas e inquieta????es. Este estudo teve como objetivo geral delinear um perfil das pesquisas desenvolvidas em um programa de mestrado em ci??ncias cont??beis no per??odo de 2001 a 2010, procurando identificar avan??os e limita????es que evidenciam os n??veis de adequa????o metodol??gica e o atendimento dos padr??es de qualidade das pesquisas na ??rea cont??bil. Para tanto, realizou-se uma pesquisa descritiva de abordagem qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Constatou-se que o foco de interesse dos mestrandos foi na ??rea de concentra????o contabilidade financeira, com 131 (52%) pesquisas realizadas, seguida da controladoria e gest??o, com 119 (48%) trabalhos. As tem??ticas de maior interesse dos pesquisadores nas ??reas foram pr??ticas de gest??o de desempenho, com 67 (27%) trabalhos, seguidas da educa????o formativa e corporativa continuada na ??rea cont??bil, presente em 47 (19%), da informa????o cont??bil, e o mercado de capitais, presente em 39 (16%) trabalhos. Quanto ??s caracter??sticas cient??ficas das pesquisas analisadas, constatou-se maior atendimento dos crit??rios relacionados a como pesquisar? Ou seja, percebeu-se a preocupa????o dos pesquisadores em esclarecer aspectos como: a) tipo de pesquisa; e b) m??todos e t??cnicas para a coleta e para a an??lise dos dados coletados. Foram verificadas dificuldades quanto aos quesitos relacionados a o qu?? e para qu?? pesquisar? , tais como maior clareza, delimita????o e articula????o entre a) t??tulo, b) problema e c) objetivos a serem alcan??ados. Quanto ?? qualidade cient??fica do resumo nas pesquisas, constataram-se dificuldades em rela????o ?? presen??a de aspectos como a) a abordagem e o tipo de pesquisa realizada e b) s??ntese dos principais resultados e conclus??es do estudo. Concluiu-se que a preocupa????o maior dos pesquisadores foi quanto aos aspectos metodol??gicos que se sobressa??ram em rela????o aos epistemol??gicos e formais. Esse fato evidencia que ainda existem dificuldades quanto ?? identifica????o do objeto de estudo, ?? formula????o do problema de pesquisa, sua rela????o com o tema e os objetivos. Os meios devem ser estabelecidos em fun????o do alcance dos resultados e da resolu????o dos problemas investigados. Para que uma pesquisa cient??fica tenha adequa????o e consist??ncia te??rico-metodol??gica, precisa considerar prioritariamente os aspectos epistemol??gicos