Does Reading Case Responses and Using Graphic Organizers Enhance Accounting Students' Case Analyses?

2013 ◽  
Vol 29 (1) ◽  
pp. 149-168 ◽  
Author(s):  
Fred Phillips ◽  
Alecia Nagy
Keyword(s):  
Graphic Organizers ◽  
Case Analysis ◽  
Data Availability ◽  
Financial Accounting ◽  
Accounting Students ◽  
Instructional Interventions ◽  
Pedagogical Tools ◽  
Materials Used ◽  
Key Aspects ◽  
Case Response

ABSTRACT This study investigates whether reading case responses and using graphic organizers can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices. The results of an experiment indicate that students who studied an exemplar case response were better able to identify supporting arguments in a subsequent case analysis. In contrast, students who used a graphic organizer to visualize elements of the exemplar case response were better able to identify the absence of counterarguments, which provide support for alternative accounting choices, in a subsequent case analysis. The effects of these pedagogical tools were apparent not only when students evaluated others' case analyses, but also when they generated their own analyses of a subsequent case. These results are significant because they suggest that short (11-minute) instructional interventions can encourage students to adopt two key aspects of critical thinking: identifying and generating relevant arguments and counterarguments. Data Availability: The data and experimental materials used in this study are available on request from the corresponding author.

The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks

2016 ◽  
Vol 1 (1) ◽  
pp. A1-A26 ◽  
Author(s):  
Mark J. Nigrini
Keyword(s):  
Data Availability ◽  
Financial Accounting ◽  
Accounting Students ◽  
Benford’S Law ◽  
Red Flags ◽  
Round Number ◽  
Benford's Law ◽  
Round Numbers ◽  
Dollar Amount ◽  
Journal Entries

ABSTRACT Accounting students learn financial accounting through examples. The examples in accounting textbooks, and the exam questions in the test banks, use round numbers excessively. After graduation, these individuals could be asked to audit client journal entries and to scan transactions to identify unusual items. They will be expected to realize that, in this context, those familiar round numbers are now red flags for fraud. This study reviews the auditing standards and the authoritative practice aids that state that inappropriate journal entries have characteristics that include round numbers and consistent ending digits. Four fraud schemes in which the investigation of the round numbers would have uncovered the frauds are then described. The realism of the numbers in accounting textbooks and test banks is then evaluated using Benford's Law, their round number frequencies, and their number duplications. This analysis finds that the first digits of the textbook numbers conform to Benford's Law, but the second digits do not. It also finds that textbooks frequently use numbers that are both large and round. The concluding discussion explains why round numbers might be used so often in accounting textbooks and includes recommendations aimed at remedying the round-number conundrum. Data Availability: The datasets were created by manually entering the textbook and test bank numbers into several spreadsheets. Each record in the final database includes the dollar amount, the chapter number, the page number, and a chapter-body or end-of-chapter-material indicator. The author will consider requests to share the data.

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

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 Soil Erosion Estimation Using Remote Sensing Techniques in Wadi Yalamlam Basin, Saudi Arabia

2016 ◽  
Vol 2016 ◽  
pp. 1-8 ◽  
Author(s):  
Jarbou A. Bahrawi ◽  
Mohamed Elhag ◽  
Amal Y. Aldhebiani ◽  
Hanaa K. Galal ◽  
Ahmad K. Hegazy ◽  
...  
Keyword(s):  
Remote Sensing ◽  
Saudi Arabia ◽  
Soil Erosion ◽  
Decision Support Tool ◽  
Data Availability ◽  
Productive Capacity ◽  
Support Tool ◽  
Erosion Risk ◽  
Soil Erosion Risk ◽  
Key Aspects

Soil erosion is one of the major environmental problems in terms of soil degradation in Saudi Arabia. Soil erosion leads to significant on- and off-site impacts such as significant decrease in the productive capacity of the land and sedimentation. The key aspects influencing the quantity of soil erosion mainly rely on the vegetation cover, topography, soil type, and climate. This research studies the quantification of soil erosion under different levels of data availability in Wadi Yalamlam. Remote Sensing (RS) and Geographic Information Systems (GIS) techniques have been implemented for the assessment of the data, applying the Revised Universal Soil Loss Equation (RUSLE) for the calculation of the risk of erosion. Thirty-four soil samples were randomly selected for the calculation of the erodibility factor, based on calculating theK-factor values derived from soil property surfaces after interpolating soil sampling points. Soil erosion risk map was reclassified into five erosion risk classes and 19.3% of the Wadi Yalamlam is under very severe risk (37,740 ha). GIS and RS proved to be powerful instruments for mapping soil erosion risk, providing sufficient tools for the analytical part of this research. The mapping results certified the role of RUSLE as a decision support tool.

HISTORIOGRAPHY OF HISTORY OF THE STAVROPOL COSSACKS: KEY ASPECTS OF STUDYING THE REGIONAL COSSACK GROUP’S PAST

2021 ◽  
pp. 50-62
Author(s):  
K.A. Ushmaeva ◽  
◽  
A.S. Goncharov
Keyword(s):  
Comparative Method ◽  
Educational Institution ◽  
Practical Significance ◽  
Pedagogical Tools ◽  
Ideal Types ◽  
History Of ◽  
Historical Comparative ◽  
State Archives ◽  
Key Aspects ◽  
Economic Ties

This study is devoted to the study of relevant works on the history of the Stavropol Cossacks, works in the field of education of the Stavropol Cossacks as an independent Cossack group, trade, cultural and economic ties in the Stavropol Territory, spiritual life, language, culture, traditions and customs of the Stavropol Cossacks. Among modern studies in the history of the Stavropol Cossacks, the following topics stand out: military life and everyday life, folklore and song traditions, the movement for the revival of the Cossacks, as well as the current state and prospects for the development of Cossack organizations. The prospect of the development of pedagogical technologies based on the Cossack traditions of educating young people in Stavropol is highlighted as a separate topical topic. The relevance of the study lies in the need for a private study of the historiography of the regional Cossack group of Stavropol Cossacks in order to expand the scientific and pedagogical tools in the field of «Cossack studies». The practical significance of the study is expressed in the possibility of using the data of the article in the search for supporting material for teaching the "History of the Cossacks" in a higher educational institution (taking into account the regional specifics). The scientific novelty of the research is expressed in a new view of the Stavropol Cossacks as an independent Cossack group formed at the end of the XVIII century. The source base is represented mainly by archival data from the State Archives of the Stavropol Territory, data banks on archaeological, cultural and linguistic expeditions, sources of personal origin, the works of contemporary historians and directly the works of historians, whose studies formed the basis of the historiography of the history of the Stavropol Cossacks. The research methodology is based on the principles of historiographic comparative studies and comparative analysis of sources. Within the framework of the sociocultural approach, we rely on the following methods. Special-historical: the narrative method, the historical-comparative method, the historical-systemic method, the retrospective method. Sociological: document analysis, method of generalizing characteristics, method of ideal types. Culturological: comparative method, cultural-systemic method. Pedagogical: pedagogical interviewing, a method of studying and generalizing pedagogical experience.

Perceptions of Game-Based Learning of Accounting among Gen Z Undergraduates

2021 ◽  
Vol 12 (3) ◽  
pp. 727-733
Author(s):  
Hazianti Abdul Halim Et.al
Keyword(s):  
Critical Thinking ◽  
Significant Relationship ◽  
Financial Accounting ◽  
Accounting Students ◽  
Learning Method ◽  
Perceived Effectiveness ◽  
Game Based Learning ◽  
Generation Z ◽  
Factors Influencing ◽  
The Difference

The purpose of this study is to investigate the perceived effectiveness of game-based learning methods for Generation Z undergraduates. This research aims to determine the perceptions of accounting students undertaking a financial accounting course and subsequently examine the factors influencing the effectiveness of game-based learning of accounting course. A questionnaire is used to measure the perception of game-based learning after the students completed the game-based learning method. Based on the analysis, we find that majority of the students perceived game-based learning as an effective method of instruction.They agree that game-based learning motivates them to do better and at the same time encourages critical thinking and teamwork. We also find that factors such as gender and number of times taking the course are not statistically significant in explaining the difference in the perception. Besides, we also find that there is a significant relationship between perception and examination scores of the students. The findings of this study provide valuable insights for educators, especially on the learner’s learning perception and factors influencing the effectiveness of game-based learning.

scholarly journals Facilitating Group Analysis of Two Case Studies Utilising Peer Tutoring: Comparison of Tasks and Outcomes

2016 ◽  
Vol 2 (2) ◽  
pp. 90
Author(s):  
Lin Siew Fong
Keyword(s):  
Case Studies ◽  
Peer Tutoring ◽  
Group Process ◽  
Teaching And Learning ◽  
Group Analysis ◽  
Financial Accounting ◽  
Accounting Students ◽  
Effective Learning ◽  
Video Recordings

<p>Peer-tutoring sessions of two groups of advanced diploma in financial accounting students with mixed proficiency were analysed thoroughly in this study. Numerous studies in peer tutoring have produced favourable results to both tutors and tutees due to the scaffolding process which promotes effective learning. However, there is a lack of studies conducted using case study as a group task in peer tutoring. Therefore, in this study, the analysis of this type of task in the course of peer tutoring is given much prominence. Video recordings of the peer-tutoring sessions were made and informants were interviewed and wrote journals in order to obtain data to be analysed. The researcher’s observation notes were useful in increasing understanding of the group process. The findings revealed that there were similarities and differences pertaining to the teaching and learning experiences encountered by both tutors and tutees when analysing the two case studies. Therefore, appropriate case studies which match students’ abilities are recommended to be used in peer tutoring. Furthermore, regular guidance provided by instructors for tutors is crucial in developing their confidence in playing their role.<strong> </strong></p>

Use of Amazacc Brain Teaser Card for Financial Accounting Classroom: Non-accounting Students

2016 ◽  
pp. 19-26 ◽  
Author(s):  
Nurul Afzan Najid ◽  
Wan Mardyatul Miza Wan Tahir ◽  
Suria Fadhillah Md Pauzi ◽  
Nurhazrina Mat Rahim ◽  
Mohamad Ridhuan Mat Dangi
Keyword(s):  
Financial Accounting ◽  
Accounting Students

Students’ Satisfaction with Accounting Teachers’ Lesson Delivery, the Role of Perceived Quality of Lesson Delivery in Ghanaian Senior High Schools

2021 ◽  
Vol 11 (1) ◽  
pp. 109
Author(s):  
Ofori Debrah ◽  
Nasiru Inusah ◽  
Joseph Yaw Dwommor
Keyword(s):  
High Schools ◽  
Teaching And Learning ◽  
Financial Accounting ◽  
Accounting Students ◽  
Quality Factors ◽  
Lesson Delivery ◽  
Quality Dimensions ◽  
Low Performance ◽  
Students Satisfaction

To highlight the importance of the quality of lesson delivery for students’ satisfaction with the teaching and learning process in the classroom, this study examines the quality factors of accounting teachers lesson delivery that may influence students’ satisfaction with accounting teachers’ lesson delivery in Senior High Schools in Ghana. Survey questionnaire, a modified version of SERQUAL model, was used in collecting data for this study. In all, a sample of 504 students from 20 public Senior High Schools in Kumasi metropolis in the Ashanti region of Ghana participated in the survey. The findings of this paper suggest that accounting students in Ghanaian Senior High Schools are generally not satisfied with the quality of lesson delivery of their financial accounting teachers. In addition, classroom setting (environment, facilities and materials) and teachers’ teaching behavior (responsive to students’ needs, reliability, competency, and empathy) do not meet Senior High School accounting students’ expectations. It is evident from the results that teachers’ performance in lesson delivery, as perceived by students, influence students’ satisfaction with lesson delivery in the classroom. Perceived low performance on the service quality dimensions of accounting teachers’ lesson delivery seems more susceptible to low satisfaction with teachers’ lesson delivery. These findings imply that, quality of accounting teachers’ lesson delivery, especially, along the dimensions of tangibility, responsiveness, reliability, assurance and empathy in their lesson delivery requires improvement. There is the need for teachers and school managers to identify what students really expect from teachers in their lesson delivery so that teachers can make the necessary changes to improve lesson delivery quality and students’ satisfaction in the classroom.

Basics of consolidation of financial statements

2019 ◽  
Author(s):  
Jamaliah Abdul Majid ◽  
Siti Seri Delima Abdul Malak ◽  
Tan Chee Yu
Keyword(s):  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Students ◽  
Advanced Stage ◽  
Consolidated Financial Statements ◽  
Basic Concepts

This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore, the aim of this book is to provide accounting students with a framework for learning these basic concepts in consolidation. Each chapter of the books offers examples, comprehensive illustrations, exercises and problems for students to tackle at different stages of the consolidation so that the students understanding on the concepts and techniques of consolidations is strengthened.

Sign in / Sign up

Export Citation Format

Share Document