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Journal articles on the topic 'Teaching of Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Lloyd, Cynthia B., and Augustus Abbey. "Teaching Elementary Accounting To Non-Accounting Majors." American Journal of Business Education (AJBE) 2, no. 2 (March 1, 2009): 23–30. http://dx.doi.org/10.19030/ajbe.v2i2.4033.

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

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

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This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying. Keywords: Fiqih muamalah; Islamic accounting; Teaching

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Stratopoulos, Theophanis C. "Teaching Blockchain to Accounting Students." Journal of Emerging Technologies in Accounting 17, no. 2 (August 26, 2020): 63–74. http://dx.doi.org/10.2308/jeta-2020-052.

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ABSTRACT The objective of these teaching notes is to provide an outline for offering blockchain related foundational knowledge to accounting students so they can evaluate and prepare for the effect of blockchain on the accounting profession. The approach is driven by the following principle: Given that accounting students do not want to become programmers or cryptographers, what is the essential blockchain knowledge that they need to know? Based on my own teaching and research experience, I propose and explain how I use a combination of storytelling and scaffolding approach to focus on the delivery of the following topics: (1) why study blockchain? (2) general foundational knowledge (i.e., element of complete transactions and double spending), (3) interactive exercises to explain technical knowledge on topics such as hashing and proof-of-work (mining), and (4) blockchain implementation in a supply chain setting.

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Lampe, James C., and Don W. Finn. "Teaching Ethics in Accounting Curricula." Business and Professional Ethics Journal 13, no. 1 (1994): 89–128. http://dx.doi.org/10.5840/bpej1994131/24.

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

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

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

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Abstract Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the importance of sustainability. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced scorecards. The hope is that faculty can help students learn not only accounting but how to be better citizens with a global perspective on sustainability.

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Correll, Robert, Karim Jamal, and Linda A. Robinson. "Forum: Teaching Professional Judgement in Accounting." Accounting Perspectives 6, no. 2 (May 2007): 123–40. http://dx.doi.org/10.1506/0007-k110-44w0-ul3t.

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

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AbstractActive learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.

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10

Dyson, J. R. "Accounting research and teaching in Scotland." Accounting Education 4, no. 2 (June 1995): 137–51. http://dx.doi.org/10.1080/09639289500000018.

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Paisey, Catriona. "Teaching Resources in Accounting and Finance." Accounting Education 17, no. 4 (December 2008): 355–57. http://dx.doi.org/10.1080/09639280802436558.

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Paisey, Catriona. "Teaching Resources in Accounting and Finance." Accounting Education 18, no. 2 (March 25, 2009): 115–16. http://dx.doi.org/10.1080/09639280902834017.

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Li, Jie. "Application of Project-Based Teaching in Practical Teaching of Manual Accounting Simulation." Journal of Educational Theory and Management 1, no. 1 (October 16, 2017): 52. http://dx.doi.org/10.26549/jetm.v1i1.578.

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In this paper, the author explained characteristics of project-based teaching in practical training of manual accounting simulation, and clarified significance of project-based teaching in accounting simulation teaching and relevant application researches based on analysis on comprehensive manual accounting simulation. Also, to improve effects of project-based teaching in manual accounting simulation courses, teachers need to pay attention to multiple questions during the application.

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Iudícibus, Sérgio, Ilse Maria Beuren, and Vanderlei dos Santos. "TEACHING OF ACCOUNTING THEORY IN ACCOUNTING SCIENCES POSTGRADUATE PROGRAMS IN BRAZIL." Revista Universo Contábil 2016, no. 4 (December 31, 2016): 06–29. http://dx.doi.org/10.4270/ruc.2016425.

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Marzuki, Marzlin, Nava Subramaniam, Barry J. Cooper, and Steven Dellaportas. "Accounting academics’ teaching self-efficacy and ethics integration in accounting courses." Asian Review of Accounting 25, no. 1 (February 6, 2017): 148–70. http://dx.doi.org/10.1108/ara-09-2015-0088.

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Purpose The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE). Design/methodology/approach The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships. Findings The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT. Research limitations/implications The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results. Practical implications This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units. Originality/value The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

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Glatz, Maria. "Improvement of the quality of teaching of accounting at technical universities." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 3 (March 22, 2017): 477–84. http://dx.doi.org/10.18844/gjhss.v3i3.1607.

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McCoskey, Melanie, and D. Lee Warren. "Service-learning: an innovative approach to teaching accounting: a teaching note." Accounting Education 12, no. 4 (December 2003): 405–13. http://dx.doi.org/10.1080/0963928032000148285.

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Wahyuni, Nining Ika. "DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.

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This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet. The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market. Keyword: accounting education, IFRS

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Simms, John E. "Teaching Accounting Ethics Using Ex Corde Ecclesiae." Journal of Business Ethics Education 16 (2019): 191–212. http://dx.doi.org/10.5840/jbee20191610.

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Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al. 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church’s Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client’s expectations.

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Moreno Alemay, Pablo. "English content-based approaches to teaching accounting." Latin American Journal of Content and Language Integrated Learning 1, no. 1 (2008): 26–34. http://dx.doi.org/10.5294/laclil.2008.1.1.3.

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Aldhizer, George R. "Teaching Negotiation Skills within an Accounting Curriculum." Issues in Accounting Education 28, no. 1 (September 1, 2012): 17–47. http://dx.doi.org/10.2308/iace-50310.

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ABSTRACT: The purpose of this article is to expose accounting faculty to an accounting negotiation course to inspire them to consider teaching such a course. Professional standards recognize the auditor's dual responsibility to detect material misstatements and to ensure their appropriate resolution. However, accounting education has focused primarily on the first responsibility of designing and performing appropriate audit procedures to detect material misstatements, and not on negotiation skills to ensure their proper resolution (Trotman et al. 2005). This article provides a detailed overview of the author's half-semester graduate elective accounting negotiation course that may become a required course in the near future. Data Availability: Interested parties can obtain copies of all course materials by contacting the author.

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Ameen, Elsie C., Daryl M. Guffey, and Cynthia Jackson. "Evidence of Teaching Anxiety Among Accounting Educators." Journal of Education for Business 78, no. 1 (September 2002): 16–22. http://dx.doi.org/10.1080/08832320209599692.

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Xiao, Zezhong, and John R. Dyson. "Chinese students' perceptions of good accounting teaching." Accounting Education 8, no. 4 (December 1999): 341–61. http://dx.doi.org/10.1080/096392899330838.

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Mahoney, Jack. "A Note on Teaching Ethics in Accounting." Business Ethics: A European Review 1, no. 4 (October 1992): 256–57. http://dx.doi.org/10.1111/j.1467-8608.1992.tb00223.x.

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Dusing, Gregory M., Jonathan C. Hosler, and Joseph M. Ragan. "Teaching Accounting Courses Online: One Instructors Experience." American Journal of Business Education (AJBE) 5, no. 3 (May 1, 2012): 359–68. http://dx.doi.org/10.19030/ajbe.v5i3.7009.

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Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that dont work when delivering courses over the internet. This paper addresses the good and bad aspects of teaching accounting online. It looks at optimal ways to integrate state-of-the-art technology into an online teaching model and explores ways to increase effectiveness of online delivery as compared to traditional courses. This paper examines teaching accounting courses online at a small liberal arts school. Our research identifies features in the course that led to its effectiveness.

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Doolan, Amy L. "Ethical Issues In Accounting: A Teaching Guide." American Journal of Business Education (AJBE) 6, no. 1 (December 21, 2012): 129–40. http://dx.doi.org/10.19030/ajbe.v6i1.7491.

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Dolfsma, Wilfred. "Accounting as Applied Ethics: Teaching a Discipline." Journal of Business Ethics 63, no. 3 (February 2006): 209–15. http://dx.doi.org/10.1007/s10551-005-4662-7.

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Samuel, Sajay. "A conceptual framework for teaching management accounting." Journal of Accounting Education 44 (September 2018): 25–34. http://dx.doi.org/10.1016/j.jaccedu.2018.05.004.

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Gray, Rob, Jan Bebbington, and Ken McPhail. "Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education." Accounting Education 3, no. 1 (March 1994): 51–75. http://dx.doi.org/10.1080/09639289400000005.

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Johnson, Nancy L., Faye Larson, and Anne DeMersseman. "Who’s Taking the Accounting Class? Leveraging Professional Skepticism While Teaching Accounting Online." Journal of Business Case Studies (JBCS) 13, no. 2 (April 10, 2017): 73–84. http://dx.doi.org/10.19030/jbcs.v13i2.9939.

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The shortage of academically qualified accounting professors makes this a relevant time to increase the use of online tools for content delivery, assignment completion and assessment. Accounting students employed as teaching assistants (TA) can develop professional skills including skepticism, problem solving, analysis, organization and electronic documentation, while in academia. Certified Public Accountants (CPA) and educators are held accountable to high ethical standards through a code of conduct and academic integrity policies. This teaching case incorporates ethical decision making from an experience in an online virtual classroom where power differentials and analysis of student activity require research in a learning experience.

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Samkin, Grant, and Lesley Stainbank. "Teaching and learning." Meditari Accountancy Research 24, no. 3 (August 8, 2016): 294–317. http://dx.doi.org/10.1108/medar-05-2016-0062.

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Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

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Blundell, Lance, and Peter Booth. "Teaching Innovative Accounting Topics: Student Reaction to a Course in Social Accounting." Accounting & Finance 28, no. 1 (May 1988): 75–85. http://dx.doi.org/10.1111/j.1467-629x.1988.tb00095.x.

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Cruz-Arcila, Ferney. "Accounting for Difference and Diversity in Language Teaching and Learning in Colombia." Educación y Educadores 16, no. 1 (April 1, 2013): 80–92. http://dx.doi.org/10.5294/edu.2013.16.1.5.

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Meiying, Wang, and Li Deheng. "Research of Practical and Scenario Method in the Teaching of Cost Accounting." International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (February 28, 2019): 497–98. http://dx.doi.org/10.31142/ijtsrd21428.

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Okougbo, Peace O., and Elewechi N. Okike. "Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles." Cogent Social Sciences 7, no. 1 (January 1, 2021): 1950306. http://dx.doi.org/10.1080/23311886.2021.1950306.

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Fanani, Zaenal, and Clarina Widyati Gunawan. "AKUNTANSI FORENSIK: TELAAH EMPIRIS PENERAPAN DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 2 (August 1, 2020): 205–25. http://dx.doi.org/10.24034/j25485024.y2020.v4.i2.3952.

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The main objective of this study was to determine whether there are differences in the application of the teaching of forensic accounting in the accounting curriculum. This study uses a simple random sampling by distributing questionnaires for accounting lecturer in public and private universities with accreditation A. Observation data obtained as many as 63. The variables used were the relevance of teaching, teaching benefits, obstacles teaching, teaching materials, and learning mechanisms. Analysis techniques using Independent Sample T Test. The results showed that there is a difference between public and private universities in terms of teaching the relevance, benefits of teaching, teaching materials and learning mechanisms forensic accounting and there is no difference between public and private universities for teaching barriers forensic accounting.

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Voronova, E. Y. "DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL." MGIMO Review of International Relations, no. 5(32) (October 28, 2013): 270–75. http://dx.doi.org/10.24833/2071-8160-2013-5-32-270-275.

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The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.

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Haskin, Daniel. "Teaching Special Decisions In A Lean Accounting Environment." American Journal of Business Education (AJBE) 3, no. 6 (June 1, 2010): 91–96. http://dx.doi.org/10.19030/ajbe.v3i6.447.

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Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes. Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses. This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.

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Jack, Lisa, and Olivier Saulpic. "How qualitative research can infuse teaching in accounting." Qualitative Research in Accounting & Management 16, no. 4 (October 14, 2019): 457–62. http://dx.doi.org/10.1108/qram-05-2019-0109.

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Purpose This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach This is an introductory essay that provides a brief overview and analysis of the ideas to be found in the issue. Findings The special issue contributes to the understanding of the integration of teaching and research by showing how the authors as actors, as teacher-researchers, bring not just the findings but also reflexivity into the classroom and take knowledge out into both research and teaching. The papers in this issue all consider the agency of teachers in bringing an epistemology into the classroom, and in developing that epistemology. Originality/value The papers in this issue go beyond concepts of research-led teaching and the research-teaching nexus towards reflective pieces that develop understanding of epistemology rather than more conventional reports of classroom interventions.

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Liu, Jianmei, and Rong Fu. "Development of an Accounting Skills Simulation Practice System Based on the B/S Architecture." International Journal of Emerging Technologies in Learning (iJET) 13, no. 10 (October 26, 2018): 134. http://dx.doi.org/10.3991/ijet.v13i10.9459.

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Nowadays, companies are more in need of accounting professionals with both theoretical knowledge and practical abilities. However, the traditional accounting teaching model in colleges and universities cannot train students in both aspects. In order to improve the practical abilities of accounting major students in colleges and universities and promote the accounting teaching upgrade and reform, this paper proposes an accounting skills simulation practice system based on the B/S architecture, aiming at improving the comprehensive abilities of accounting students and teaching efficiency. The technical roadmap of this system adopts the B/S as the network architecture of the teaching system, HTML and Java Script language as the system programming language and MySQL database as the data storage and management database. The system consists of user administration, knowledge base management, teaching content management, practical test score management and other modules, which not only achieves the self-evaluation on the full set of accounting skills, but also improves the accounting teaching efficiency and helps teachers gain more control over the teaching process. This study can serve as some guidance to colleges and universities in cultivating innovative and practical accounting talents.

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Lin, Pao-Chuan (Paul), and L. Murphy Smith. "Using a Web-Based Accounting System for Teaching Accounting System Design and Implementation." Journal of Information Systems 20, no. 2 (September 1, 2006): 65–79. http://dx.doi.org/10.2308/jis.2006.20.2.65.

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In this project, each student customizes an accounting system using a Web-based accounting package that allows users to enter accounting data anytime anywhere via the Internet. The student also prepares system documentation so that other end-users can efficiently use the system. Finally, the student provides a report that explains whether the Web-based accounting package has all the required features for his or her business. This project helps students learn accounting systems from the enterprise perspective instead of the piecemeal account approach. Results indicate that students significantly improve their knowledge and skills regarding systems design and implementation.

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Zhang, Zhiyong. "Construction of the Multimedia Teaching Platform of Cost Accounting Course Based on EXCEL VBA Program." International Journal of Emerging Technologies in Learning (iJET) 13, no. 05 (April 30, 2018): 177. http://dx.doi.org/10.3991/ijet.v13i05.8436.

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there exit some problems in domestic multimedia teaching of “Cost Accounting” course such as the difficulties of achieving teaching objectives and teaching effect, slow control loading, data missing in excel saving page, and data leakage risk, etc. Thus this paper has constructed a multi-media teaching platform for “Cost Accounting” course based on Excel VBA technology. Firstly, the paper has elaborated the theoretical foundation of constructing “Cost Accounting” course multimedia teaching platform. Then the paper has elaborated the methods and procedures of constructing “Cost Accounting” course multimedia teaching platform based on Excel VBA, and displayed the construction results. In addition, the paper has innovatively applied the technology of webpage remote processing classroom Excel. In the end, the paper has applied and verified the teaching effect of the platform in practical teaching. The result shows that the multi-media teaching platform constructed in this paper has greatly improved the teaching effect of“Cost Accounting” course.

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Malhotra, Amarjeet Kaur. "VISTA: An Integrated Teaching Model for Managerial Accounting." Asian Journal of Research in Business Economics and Management 5, no. 6 (2015): 36. http://dx.doi.org/10.5958/2249-7307.2015.00124.3.

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Albuloushi, Saad S., and Mishari M. Alfraih. "Determinants of Accounting Student Evaluations of Teaching Scores." International Business Research 8, no. 12 (November 26, 2015): 26. http://dx.doi.org/10.5539/ibr.v8n12p26.

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<p>Given the prevalent use of the student evaluations of teaching (SET) as a measure of teaching effectiveness, this study aims to investigate the determinants of SET scores among students attending the College of Business Studies at the Public Authority for Applied Education and Training (PAAET), Kuwait. A total of 678 SET were analysed using univariate and multiple regression analyses. It was found that SET scores were significantly and positively biased by expected grade, student age and course level. In contrast, class size and faculty experience were found to be significantly and negatively related to SET. Expected grade had the strongest impact on SET scores.<em> </em>The study findings raise concerns about the reliability and validity of the SET as well as their suitability for evaluation purposes. As SET scores have an important assessment function and serve as formative and summative measures in personnel decisions, the incentives for faculty to compromise their grading standards to receive good teaching evaluations increase. Accordingly, administrators should devote more effort to ensure a careful and complete understanding and interpretation of SET if they want to effectively incorporate them into the faculty evaluation process. To the authors’ knowledge, this is the first study to explore determinants of student evaluations of teaching scores in Kuwait.</p>

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Barac, K., and L. Du Plessis. "Teaching pervasive skills to South African accounting students." Southern African Business Review 18, no. 1 (January 24, 2019): 53–79. http://dx.doi.org/10.25159/1998-8125/5645.

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Abstract:

Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency framework and expects South African universities offering its accredited programmes to produce graduates able to demonstrate such skills at acceptable levels of competence upon entry into the workplace. This study investigates the manner in which SAICA-accredited South African universities offer and teach pervasive skills, and attempts to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not. These views were solicited through an e-mailed questionnaire. The study found that although the development of pervasive skills is an outcome largely included in these accredited undergraduate programmes, their presentation and integration into the courses vary considerably, and more integration of pervasive skills into course majors should be considered. Teaching methods and practices followed by the universities show significant diversity, and this result corresponds with those reported elsewhere in the literature. It is a concern that there is only limited use of research-based projects in these undergraduate programmes. An interesting finding of the study was that heads of departments perceive the acquisition of some pervasive skills to be best achieved in the real-world, practical workplace, rather than in the theoretical confines of the universities’ lectures and tutorials.

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Kim, Ju-Eun and Hoyoung Kang. "A Study on Management Accounting Teaching-Learning Methods." Korea International Accounting Review ll, no. 58 (December 2014): 307–27. http://dx.doi.org/10.21073/kiar.2014..58.016.

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Kwak, Wikil. "Technological Impact on Teaching of Online Managerial Accounting." Procedia - Social and Behavioral Sciences 176 (February 2015): 340–45. http://dx.doi.org/10.1016/j.sbspro.2015.01.480.

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Frank, Gary, Emeka Ofobike, and Suzanne Gradisher. "Teaching Business Ethics: A Quandary for Accounting Educators." Journal of Education for Business 85, no. 3 (December 31, 2009): 132–38. http://dx.doi.org/10.1080/08832320903252413.

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Jaworska, Anna Białek, and Renata Gabryelczyk. "Stimulating entrepreneurship by teaching accounting: concept and implementation." World Review of Entrepreneurship, Management and Sustainable Development 11, no. 2/3 (2015): 137. http://dx.doi.org/10.1504/wremsd.2015.068575.

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Phillips, Mary Jones, and Francesina R. Jackson. "Mapping: An Aid to Studying and Teaching Accounting." Journal of Education for Business 64, no. 5 (February 1989): 210–14. http://dx.doi.org/10.1080/08832323.1989.10117360.

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