Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning

2012 ◽  
Vol 27 (4) ◽  
pp. 999-1017 ◽  
Author(s):  
Fred Phillips ◽  
Sarah J. Alford ◽  
Sarah Guina
Keyword(s):  
Content Analysis ◽  
Student Learning ◽  
Financial Accounting ◽  
Research And Practice ◽  
Education Literature ◽  
Text Readability ◽  
Introductory Accounting

ABSTRACT Prior research has documented that text readability varies among introductory accounting textbooks, but few studies in any discipline have documented the extent to which illustrations vary, and even fewer studies have explored how these variations might impact student learning. We report results of a content analysis of introductory financial accounting textbooks that reveal diversity in how illustrations are used, in ways that depart from normative recommendations in the education literature. We then conduct an experiment to test whether two of these variations, illustration function and placement, interact to affect student learning. We find that students learn more when decorational images precede rather than follow corresponding text and when conceptual images follow rather than precede corresponding text. Implications for research and practice are discussed.

The FASB's Dissenting Opinions

2015 ◽  
Vol 29 (2) ◽  
pp. 363-375 ◽  
Author(s):  
Michael E. Bradbury ◽  
Julie A. Harrison
Keyword(s):  
Content Analysis ◽  
Conceptual Framework ◽  
Due Process ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Research And Practice ◽  
Before And After ◽  
Over Time

SYNOPSIS This paper provides a commentary on the results of a content analysis of dissenting opinions in Financial Accounting Standards Board (FASB) standards. During 1973 to 2009 the FASB issued 171 financial accounting standards. Half of these standards contained dissenting opinions. We identify and classify dissenting opinions based on whether the arguments are conceptual (conceptual framework-related or non-framework-related) or non-conceptual (e.g., scope, due process). We examine whether the types and frequencies of arguments change over time in response to the development of the FASB's conceptual framework and provide a commentary on the role of these opinions and the usefulness of analyzing them for research and practice. Our main finding from our analysis is that conceptual arguments are the most frequently used in the dissenting opinions, both before and after the introduction of the conceptual framework. However, of note is that many of the arguments raised, while conceptual in nature, are not from the conceptual framework. We suggest this indicates either a need for the conceptual framework language to be more widely used by the authors of dissenting opinions and/or the emergence of new conceptual arguments that may be relevant for future revisions of the conceptual framework.

The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung
Keyword(s):  
Online Learning ◽  
Student Performance ◽  
International Student ◽  
Multiple Choice ◽  
Financial Accounting ◽  
Accounting Students ◽  
Multiple Choice Questions ◽  
Learning Resource ◽  
Examination Performance ◽  
Introductory Accounting

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

scholarly journals The readability of two Grade 4 natural sciences textbooks for South African schools

2014 ◽  
Vol 4 (2) ◽  
pp. 22 ◽  
Author(s):  
Lucy Sibanda
Keyword(s):  
Content Analysis ◽  
South African ◽  
Second Language Learners ◽  
Intermediate Phase ◽  
Educational Achievement ◽  
Qualitative Content Analysis ◽  
Natural Sciences ◽  
Reading Level ◽  
Text Readability ◽  
Transitional Challenges

This paper, deriving from a larger study, evaluates the readability of two Grade 4 natural sciences textbooks used by learners who speak English as an additional language in two South African schools. The study is set within the context of the reading-related transitional challenges faced by English second language learners when they move from the foundation phase to the intermediate phase. Text readability is critical for educational achievement during this transition. The case study was conducted by means of a qualitative content analysis of factors that are not accommodated in the readability formulae which were used to investigate the textbooks. While the findings from the two instruments were ambivalent for Book 1, with the content analysis showing the book to be largely readable, but the readability calculator indicating it to be beyond the learners’ reading level, both instruments indicated poor readability for Book 2. The study recommends a close consideration of text readability by both authors and teachers.

scholarly journals Studying Sex: A Content Analysis of Sexuality Research in Counseling Psychology

2017 ◽  
Vol 45 (4) ◽  
pp. 528-546 ◽  
Author(s):  
Candice Hargons ◽  
Della V. Mosley ◽  
Danelle Stevens-Watkins
Keyword(s):  
Content Analysis ◽  
Counseling Psychology ◽  
Human Sexuality ◽  
People Of Color ◽  
Sexuality Research ◽  
Integrative Approach ◽  
Racial Groups ◽  
Research And Practice ◽  
Positive Perspective ◽  
Sex Positive

Using a sex-positive framework, we conducted a 61-year (1954–2015) content analysis of sexuality research featured in The Counseling Psychologist and the Journal of Counseling Psychology. We aimed to uncover (a) which human sexuality topics were published most, (b) whether the publications aligned with sex-positive, neutral, or negative discourse, (c) what methodologies were used, and (d) differences in how populations were investigated across racial groups. We used an integrative approach to the content analysis and human coding. Results highlighted in 188 articles meeting criteria, the largest focus (38%) was on sexual orientation, sexual identity, and sexual minorities; only 5% utilized a sex-positive perspective. Quantitative and conceptual articles were the most published methods, and publications disproportionately focused on non-Latino White populations. When people of color were included, the discourse was sex negative. Implications for research and practice are discussed.

scholarly journals A Note On The Reliability Of Accounting Lobbying Studies

2011 ◽  
Vol 7 (4) ◽  
pp. 67
Author(s):  
Dale Buckmaster ◽  
David Durkee ◽  
Frederic M. Stiner
Keyword(s):  
Content Analysis ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Rater Reliability ◽  
Extreme Caution ◽  
The Public ◽  
Content Analyses ◽  
Public Record

Studies that are based on content analyses of portions of the Financial Accounting Standards Board Public Record have appeared regularly in accounting and business literature since 1978. Inter-rater reliability is a crucial determinant of the validity of content analyses, yet none of the studies based on content analysis of the Public Record report any measure of inter-rater reliability. This study provides some evidence of the degree of inter-rater reliability of these studies. Krippendorffs coefficient of agreement, a measure of inter-rater reliability is derived for each of eight issues from four raters performing a content analysis of respondent letters in the Public Record volume, Exposure Draft: Accounting for Certain Acquisitions of Banking or Thrift Institutions. In general, the coefficients indicated that extreme caution should be exercised in making inferences from studies based on content analyses of the Financial Accounting Standards Board Public Record.

scholarly journals TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA

2021 ◽  
Vol 2 (2) ◽  
pp. 34-52
Author(s):  
Raymondo Sitanggang ◽  
Amrie Firmansyah
Keyword(s):  
Content Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Accounting Standards ◽  
Financial Statements ◽  
Multinational Companies ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Arm’S Length Principle ◽  
State Finance

This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews. The content analysis aims to obtain related party disclosure information in the financial statements as stipulated in PSAK No. 7 (2015). The data used in the financial statements of manufacturing companies in the consumer goods industry sector are included in multinational companies and listed on the Indonesia Stock Exchange from 2014-2017. Meanwhile, interviews were conducted to confirm the data obtained through content analysis. The informant in the interview is one of the Polytechnic of State Finance STAN lecturer, who has academic expertise in international tax accounting and transfer pricing. This study concludes that, in general, multinational companies operating in Indonesia have disclosed related party information in their financial statements. Furthermore, the assessment of the fairness of transactions with related parties related to transfer pricing is based on the arm's length principle. The results of this study indicate the need for broader disclosure of financial accounting standards in Indonesia and the harmonization of taxation regulations in Indonesia with tax regulations in other countries related to transfer pricing practices.     Penelitian ini bertujuan untuk untuk mengulas transaksi-transaksi yang dilakukan oleh perusahaan multinasional yang beroperasi di Indonesia terkait dengan aktivitas transfer pricing. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua pendekatan, yaitu content analysis dan wawancara. Content analysis bertujuan untuk mendapatkan informasi pengungkapan pihak-pihak yang berelasi dalam laporan keuangan sebagaimana diatur dalam PSAK No. 7 (2015). Data yang digunakan adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang termasuk dalam kategori perusahaan multinasional dan terdaftar di Bursa Efek Indonesia dari tahun 2014-2017. Sementara itu, wawancara dilakukan dengan tujuan untuk mengkonfirmasi data-data yang diperoleh melalui content analysis. Informan dalam wawancara adalah salah satu dosen Politeknik Keuangan Negara STAN yang memiliki keahlian akademis dalam akuntansi perpajakan internasional dan transfer pricing. Penelitian ini menyimpulkan bahwa secara umum perusahaan multinasional yang beroperasi di Indonesia telah mengungkapkan informasi pihak-pihak berelasi dalam laporan keuangannya. Selanjutnya, penilaian kewajaran transaksi dengan pihak berelasi terkait dengan transfer pricing berdasarkan arm’s length principle. Hasil penelitian ini mengindikasikan perlunya pengungkapan yang lebih luas dalam standar akuntansi keuangan di Indonesia dan harmonisasi peraturan perpajakan di Indonesia dengan peraturan perpajakan di negara lain-lain terkait dengan praktek transfer pricing.  

How Teacher Questions Facilitate Student Learning in EFL Class

2021 ◽  
Author(s):  
Nguyen Anh Hao ◽  
Keyword(s):  
Content Analysis ◽  
Student Learning ◽  
Small Proportion ◽  
Classroom Discourse ◽  
Classroom Observation ◽  
Classroom Interaction ◽  
Teacher Questions ◽  
Qualitative And Quantitative ◽  
Quantitative Content

Abstract Questioning is considered as one of the most dominant features in virtually every classroom discourse. This study aims at examining the types and functions of teacher questions that facilitate student learning in an EFL class in Vietnam. The classification of questions employed in the study follows the work proposed by Richards and Lockhart in 2007. Participants in the research were one teacher and 25 students in an English university class in Vietnam. The data was collected through classroom observation and audio recording. Both qualitative and quantitative content analysis were utilized to analyze the data. The findings of the study indicate that the most frequently used question types were convergent and divergent questions, and procedural questions only accounted for a small proportion. Furthermore, it was found that convergent questions were employed to check and guide students’ understanding of the lesson’s target lexical items, while divergent ones were used to promote students’ further analysis and their own evaluation of the knowledge provided in the study material. Finally, procedural questions were chiefly posed when the teacher monitored students in class activities. Keywords: classroom discourse, classroom interaction, teacher questions

Women and Men in Accounting Textbooks: Exploring the Hidden Curriculum

2007 ◽  
Vol 22 (3) ◽  
pp. 459-480 ◽  
Author(s):  
Wendy M. Tietz
Keyword(s):  
Content Analysis ◽  
Gender Role ◽  
Gender Stereotypes ◽  
Hidden Curriculum ◽  
Qualitative Approach ◽  
Accounting Faculty ◽  
Introductory Accounting ◽  
And Gender

The purpose of this study is to examine the representation of gender in introductory accounting textbooks. A content analysis of the homework items, the pictures, and the stories contained in 19 introductory accounting textbooks was conducted using both a quantitative and a qualitative approach. The results show that women and men are represented very differently throughout textbooks, thereby reinforcing gender stereotypes and gender role stratification. Given the accounting profession's explicit desire to increase diversity, accounting faculty need to be more aware of the implicit messages conveyed by our pedagogical materials.

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