Accounting Education最新文献_第10页

The impact of using a mobile app on learning success in accounting education 使用移动应用程序对会计教育学习成功的影响

IF 3.2

Accounting Education Pub Date : 2022-02-17 DOI: 10.1080/09639284.2022.2041057

Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Florian Johannsen

引用次数: 15

Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions? 引入以研究为基础的教学干预能提高学生的表现并影响学生的认知吗?

IF 3.2

Accounting Education Pub Date : 2022-02-16 DOI: 10.1080/09639284.2021.2014914

D. Mali, Hyoung-joo Lim

{"title":"Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?","authors":"D. Mali, Hyoung-joo Lim","doi":"10.1080/09639284.2021.2014914","DOIUrl":"https://doi.org/10.1080/09639284.2021.2014914","url":null,"abstract":"ABSTRACT\u0000 In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a research-informed teaching (RIT) intervention for the final 10 minutes of TA delivery (PER sample). Using questionnaire data, we find that the perceptions of both groups of students are equivalent at the start of the semester, suggesting two homogenous groups. However, at the end of the semester, we find the PER sample that receives the RIT intervention develops more critical perceptions. We find that the TA sample consolidates the views expressed in textbooks. Moreover, using mid-term and final exam values as a measure for academic performance, we find that the academic performance of both groups is equivalent at the mid-term point. However, the RIT intervention group demonstrates higher performance compared to the TA sample at the end of the semester. Overall our results suggest that undergraduate accounting students have the ability and sophistication to appreciate accounting research knowledge as a social phenomenon which can enhance their intrinsic motivation to develop accounting knowledge.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"322 - 346"},"PeriodicalIF":3.2,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41842475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

A review of lecture capture research in business education 商业教育中的课堂捕捉研究综述

IF 3.2

Accounting Education Pub Date : 2022-02-16 DOI: 10.1080/09639284.2022.2041055

Melissa A. Ling, Margaret E. Knight

引用次数: 2

COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction 新冠肺炎与紧急在线和远程会计课程：学生参与度和满意度的视角

IF 3.2

Accounting Education Pub Date : 2022-02-13 DOI: 10.1080/09639284.2022.2039729

Gulliver Lux, Antonello Callimaci, Marie-Andrée Caron, Anne Fortin, Nadia Smaili

{"title":"COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction","authors":"Gulliver Lux, Antonello Callimaci, Marie-Andrée Caron, Anne Fortin, Nadia Smaili","doi":"10.1080/09639284.2022.2039729","DOIUrl":"https://doi.org/10.1080/09639284.2022.2039729","url":null,"abstract":"ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"115 - 149"},"PeriodicalIF":3.2,"publicationDate":"2022-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41830964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Managing group work: the impact of peer assessment on student engagement 管理小组工作：同伴评估对学生参与度的影响

IF 3.2

Accounting Education Pub Date : 2022-02-05 DOI: 10.1080/09639284.2022.2034023

O. Adesina, O. Adesina, I. Adelopo, G. Afrifa

引用次数: 1

Institutional pressures and responses to the introduction of integrated reporting into accounting curricula: the case of Sri Lankan universities 将综合报告纳入会计课程的体制压力和对策：以斯里兰卡大学为例

IF 3.2

Accounting Education Pub Date : 2022-02-02 DOI: 10.1080/09639284.2022.2032775

S. Senaratne, N. Gunarathne, Roshan Herath, D. Samudrage, T. Cooray

引用次数: 4

Emotional intelligence capabilities that can improve the non-technical skills of accounting students 情商能力可以提高会计专业学生的非技术技能

IF 3.2

Accounting Education Pub Date : 2022-02-02 DOI: 10.1080/09639284.2022.2032221

M. de Bruyn

{"title":"Emotional intelligence capabilities that can improve the non-technical skills of accounting students","authors":"M. de Bruyn","doi":"10.1080/09639284.2022.2032221","DOIUrl":"https://doi.org/10.1080/09639284.2022.2032221","url":null,"abstract":"ABSTRACT The International Federation of Accountants (IFAC) requires its member professional accounting organisations and their authorised educators to adopt the overarching guidelines that are provided in the International Education Standards (IES). Despite these requirements, which include that accounting students develop several non-technical skills (NTS), students fail to adequately develop such skills. Furthermore, several studies advise that accounting programmes must incorporate emotional intelligence (EI) development initiatives, but this requirement is excluded from the IES. Resultantly, educators may disregard EI development within accounting programmes, especially since these programmes are already considered overloaded. This study investigates whether it is possible to advance the NTS of accounting students while facilitating the development of their EI competencies by aiming to answer the following question: which EI capabilities can improve the NTS of accounting students? By following a qualitative research approach and performing a systematic literature review, the study found that the enhancement of multiple EI capabilities can lead to the improvement of several NTS of accounting students. Educators that want to renew their NTS development offering, or introduce EI development initiatives within their accounting programmes, can use these findings as a guide to determine which EI capabilities (or combination thereof) can advance the essential NTS of accounting students.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"61 - 89"},"PeriodicalIF":3.2,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41441534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Do Brazilian researchers in graduate accounting programs publish in English? An exploratory study 巴西会计研究生项目的研究人员用英语发表论文吗?探索性研究

IF 3.2

Accounting Education Pub Date : 2022-01-31 DOI: 10.1080/09639284.2021.2013908

Denize Demarche Minatti Ferreira, Monique Cristiane de Oliveira, Jose Alonso Borba, Fillipe Schappo

引用次数: 1

Are they taking action? Accounting undergraduates’ engagement with assessment criteria and self-regulation development 他们在采取行动吗？会计专业本科生对评估标准的参与与自律发展

IF 3.2

Accounting Education Pub Date : 2022-01-31 DOI: 10.1080/09639284.2022.2030240

K. Mountain, Wilma Teviotdale, Jonathan Duxbury, Jenny Oldroyd

{"title":"Are they taking action? Accounting undergraduates’ engagement with assessment criteria and self-regulation development","authors":"K. Mountain, Wilma Teviotdale, Jonathan Duxbury, Jenny Oldroyd","doi":"10.1080/09639284.2022.2030240","DOIUrl":"https://doi.org/10.1080/09639284.2022.2030240","url":null,"abstract":"ABSTRACT Our study aims to investigate whether engaging students with formative assessment and feedback activities could support students’ self-regulation, improve performance and improve satisfaction with assessment. The intervention designs are implemented using a novel framework, developed for staff reflection, derived from a self-regulation learning model and formative assessment and feedback principles. Zimmerman’s self-regulation model is chosen for a holistic approach, covering all Phases, to investigate the interventions within 3 honours level modules covering 483 students and 9 academic staff. Student views are obtained immediately following interventions from a short questionnaire and statistically analysed; semi-structured staff interviews are analysed thematically from NVivo. Significant improvement in students’ confidence and satisfaction with assessments occurs; evidence for improvement in performance and self-regulation is limited. Staff reflection areas are identified with suggestions for more effective feedforward strategies in support of self-regulation.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"34 - 60"},"PeriodicalIF":3.2,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42140319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Through students’ eyes: case study of a critical pedagogy initiative in accounting education 透过学生的眼睛:会计教育中批判性教学法的个案研究

IF 3.2

Accounting Education Pub Date : 2022-01-27 DOI: 10.1080/09639284.2021.1997768

Janie Bérubé, Y. Gendron

{"title":"Through students’ eyes: case study of a critical pedagogy initiative in accounting education","authors":"Janie Bérubé, Y. Gendron","doi":"10.1080/09639284.2021.1997768","DOIUrl":"https://doi.org/10.1080/09639284.2021.1997768","url":null,"abstract":"ABSTRACT Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen Brookfield, we investigate an initiative conducted with undergraduates who followed a mandatory course during the 2015–2016 academic year in which critical thinking, from the viewpoint of the critical pedagogy movement, was emphasized. The setting is the School of Accounting at Université Laval (Québec). The following question informed our case study: how do students experience the learning of accounting through critical pedagogy? Our analysis identifies three types of experiences in the learning of accounting through critical pedagogy: dedication (resonance with one's human aspirations), receptiveness (interest in broadening one's horizons), and discomfort (resistance to critical pedagogy on the ground of the field's performance imperatives). Our case study aims to contribute to the accounting education literature on critical thinking and critical pedagogy. Importantly, we found that dedication experiences often resonated with the belief that critical thinking (as articulated in the course) is marginal to the field of performance-based professional practice.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"394 - 430"},"PeriodicalIF":3.2,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45131936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8