Barriers to the Teaching of Skills in the Greek Higher Education Accounting Courses: Insight from Accounting Teachers

2115 ◽  
Author(s):  
Sofia Asonitou
Keyword(s):  
Higher Education ◽  
Accounting Courses

ACCOUNTING HISTORY AND GOVERNMENTAL INQUIRIES: AN EXPERIMENT IN ADVERSARIAL ROLEPLAY

1994 ◽  
Vol 21 (2) ◽  
pp. 117-134 ◽  
Author(s):  
R. J. CRAIG ◽  
A. J. GREINKE
Keyword(s):  
Higher Education ◽  
American History ◽  
Steel Industry ◽  
Strong Support ◽  
Ancillary Benefits ◽  
Historical Materials ◽  
Accounting History ◽  
Central Focus ◽  
Accounting Courses ◽  
Accounting Theory

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and effective way of learning accounting theory. Ancillary benefits were that students gained a better understanding of some important economic, political and constitutional issues in American history.

scholarly journals BUSINESS MAJOR STUDENTS’ PERCEPTION TOWARDS BASIC ACCOUNTING COURSES IN HIGHER EDUCATION INSTITUTIONS OF OMAN

2019 ◽  
Vol 5 (2) ◽  
pp. 17-28
Author(s):  
Firdouse Rahman Khan ◽  
Hasan Ali Salim Al Mamari
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Empirical Study ◽  
Design Methodology ◽  
Research Study ◽  
Higher Education Institutions ◽  
Business Students ◽  
Learning Difficulties ◽  
Accounting Courses ◽  
Practical Implications

Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge. Design/methodology/approach: For carrying out the research study, 160 students from various Higher Education Institutions (HEIs) in Oman studying accounting subjects were selected and a test was conducted with five identified areas of accounting – accounting concepts, application knowledge, accounting formulae, accounting methods, and decision making. After completion of the test, the results were shown, and the correct answer keys were explained. Subsequently, a questionnaire mentioning all the five areas and the difficulties faced therein were requested to be filled in by the respondents. Findings: The results of the empirical study reveal that the students assume that they are good at accounting but they lack knowledge of application, formulae usage, and decision making.  Practical Implications: It is confirmed that the concepts, methodologies, and techniques are not difficult but proper guidance and proper education methods through real-world examples might help towards creating interest among the students to improve their way of learning. Social Implications: The study has identified the areas where the students lack and helps the teachers to improve their methods of teaching and the students to improve their way of learning. Originality/value: No study has investigated before the accounting learning difficulties of business major students, and this study will help accounting educators to introduce and modify their teaching strategies.

scholarly journals Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study

2019 ◽  
Vol 3 (2) ◽  
pp. 162
Author(s):  
Nung Harjanto ◽  
Rahmawati Rahmawati ◽  
Hasan Fauzi ◽  
M. Agung Prabowo
Keyword(s):  
Higher Education ◽  
Social Responsibility ◽  
Implementation Strategy ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Sustainable Competitive Advantage ◽  
Accounting Courses ◽  
Vocational Higher Education ◽  
Vocational High Schools

This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.

scholarly journals ACCOUNTING STUDENTS' PERCEPTIONS ON E-LEARNING DURING THE COVID- 19 PANDEMIC: PRELIMINARY EVIDENCE FROM SAUDI ARABIA

2020 ◽  
Vol 3 (3) ◽  
pp. 236-249
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Higher Education ◽  
Saudi Arabia ◽  
Education System ◽  
Traditional Education ◽  
The Body ◽  
Accounting Students ◽  
Cross Sectional Survey ◽  
Technical Problems ◽  
Accounting Courses ◽  
E Learning

This study aims to discover accounting students’ opinions of e-learning, which was applied as an alternative to the traditional education system in Saudi universities during the Covid- 19 pandemic. This study is a cross-sectional survey that sought to collect field data on accounting students’ perceptions of e- learning in Saudi Arabia. The findings of the study revealed that the majority of the accounting students expressed that they did not benefit from e-learning, either in increasing flexibility in their study of accounting courses, facilitating their study of accounting courses, improving their communication with teachers, improving their communication with other students or improving their possibilities to solve problems connected to the study of accounting courses. The majority of students have agreed that the most important disadvantages of e-learning are: lack of human contact, the technical problems and too much dependence on computers. In general, this study contributes to the body of research on the benefits of e- learning in higher education. In particular, this study is the first study to evaluate the decision of the Ministry of Higher Education in Saudi Arabia to implement e-learning as a complete alternative to the traditional education system.

scholarly journals Teaching Disruption by COVID-19: Burnout, Isolation, and Sense of Belonging in Accounting Tutors in E-Learning and B-Learning

2021 ◽  
Vol 18 (19) ◽  
pp. 10339
Author(s):  
Laura Parte ◽  
Teresa Herrador-Alcaide
Keyword(s):  
Higher Education ◽  
Sample Size ◽  
Sense Of Belonging ◽  
Three Dimensions ◽  
Burnout Syndrome ◽  
Learning Modalities ◽  
Teaching Community ◽  
Accounting Courses ◽  
Before And After ◽  
E Learning

This study examines burnout syndrome, feelings of isolation, and sense of belonging in a sample of accounting tutors enrolled in e-learning and b-learning modalities before and after COVID-19 disruption. The study also includes several sociodemographic and labour variables to better understand the three dimensions. The participants were tutors enrolled in two accounting courses at higher education during the academic years 2019–2020 and 2020–2021. Our results do not show high levels of tutor burnout syndrome, neither before COVID-19 disruption nor after COVID-19 disruption. Findings also reveal that the isolation perception of accounting tutors is not high in both periods, while the sense of belonging of the teaching community is high in both periods. The evidence also suggests some variations in dimension scores according to sociodemographic and labour variables, but the evidence should be interpreted with caution due to the sample size. Despite this limitation, to the best of our knowledge, this is the first study that evaluates burnout, feelings of isolation, and sense of belonging in a tutor collective in e-learning and b-learning before and after COVID-19 disruption.

scholarly journals Investigation of the case method in accounting educationMuhasebe eğitiminde vak’a yönteminin irdelenmesi

2017 ◽  
Vol 14 (4) ◽  
pp. 3923
Author(s):  
Aysel Güney
Keyword(s):  
Higher Education ◽  
Full Text ◽  
Point Of View ◽  
Faculty Members ◽  
Accounting Education ◽  
Quality Education ◽  
Educational Institutions ◽  
Case Method ◽  
Accounting Courses ◽  
Human Skills

Training is the development of human skills and behaviors in a certain process. Because of this reason, training is necessary to be carried out by specialists. A quality education improves the existing system, reduces costs and increases revenues (Korkmaz, 1997). Managers and faculty members of specifically the higher education institutions must meet the constantly changing needs and requests of the individuals or institutions in the customer situation with the highest quality products. The accounting courses are offered by educational institutions should be organized as a whole and conveyed to the students within the system. Case method which is one of the methods that will enable the student to develop his point of view during this conveyance. Therefore, this study aims  to focus on the place and importance of the case method in accounting education.Extended English abstract is in the end of Full Text PDF (TURKISH) file.Özetİnsan beceri ve davranışlarının belli bir süreç içinde geliştirilmesi eğitim olarak tanımlanabilir. Eğitimin uzmanlarca yapılması gereklidir. Kaliteli bir eğitim sonucunda mevcut sistem gelişir, maliyetler düşer ve gelirler artar. (Korkmaz, 1997). Özellikle üniversite kurumları içinde bulunan ve görev yapan yöneticiler ve öğretim üyeleri, muhasebe bilgisini ve muhasebe elemanının talep eden kişi veya birimlerin sürekli değişen ihtiyaç ve isteklerini iyi yetişmiş bireylerle karşılamak durumundadırlar.  Bu yüzden özellikle yükseköğretim kurumlarında verilen muhasebe derslerinin bir bütün olarak düzenlenmesi ve bir sistem anlayışı içerisinde öğrencilere aktarılması zorunludur. Bu aktarım sırasında öğrencinin bakış açısını gelişmesini sağlayacak yöntemlerden birisi vak’ a yöntemidir. Bu çalışmada muhasebe eğitiminde vak’a yönteminin yeri ve önemi üzerinde durulacaktır.

scholarly journals The consistency and complexity of accounting terminology in Croatian higher education system

2019 ◽  
Vol 70 (3) ◽  
pp. 496-518
Author(s):  
Mateja Brozović ◽  
Sanja Sever Mališ ◽  
Ana Novak
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Secondary Data ◽  
Direct Consequence ◽  
Primary Data ◽  
School Type ◽  
Study Program ◽  
Higher Education System ◽  
Accounting Courses ◽  
Accounting Terms

Usually the most important role of language is to facilitate communication, which often proves challenging if the used terminology is inconsistent, complex or not understandable. These issues may especially affect specific language that is characteristic for a certain profession, particularly when the members of the profession communicate the message to the outsiders. Literature review suggests that the accounting terminology may sometimes be perceived as complex or incomprehensible, due to multiple changes and variations of accounting terms. Since there is a lack of research in the field of higher education, a research was conducted with the aim of analyzing accounting terminology used in the higher education institutions in Croatia. Both secondary and primary data were used in the analysis. The secondary data included accounting courses curricula of a sample of higher education institutions in Croatia, which were analyzed in order to explore the consistency of accounting terminology. In addition, the research was supplemented by collecting primary data using questionnaire on the attitudes of students about the complexity of accounting terminology. The analysis of accounting terms used in accounting courses curricula led to a conclusion that the analyzed courses, in most cases, are not harmonized regarding the terminology used. However, these results were expected from the previous research, that showed that the same applies for the Croatian regulatory accounting framework, which is why it was concluded that using different synonyms for the same accounting concepts may be beneficial for students. As for the students’ attitudes towards accounting terminology, the students who participated in the research mostly agree that the accounting courses often use different synonyms for the same concept. Although they perceive this as confusing, they are also aware that using multiple synonyms during courses for the same accounting concepts is useful because it serves as a preparation for practice. On the other hand, they mostly disagree with the statement that the accounting terminology is too complex and incomprehensible, which has proved to be influenced by the students’ characteristics, such as the type of study program enrolled, year of study, number of accounting courses attended, secondary school type and working experience. This research complements previous research conducted in Croatia in other areas where the accounting terminology is present, such as the legislation or in practice among business professionals, which is its main scientific contribution As for the practical implications, results of the research may serve as an indicator to educators and legislators in their future actions, since the potential problem of inconsistency and complexity of accounting terminology in courses' curricula are a direct consequence of inconsistency and complexity of terminology in accounting legislative.

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