Accounting education in the business school and its implementation in audit firms in Lebanon. (c1997)

1997 ◽  
Author(s):  
Walid K. Slim
Keyword(s):  
Business School ◽  
Accounting Education ◽  
Audit Firms

Management Accounting Education at the Millennium

2000 ◽  
Vol 15 (2) ◽  
pp. 335-346 ◽  
Author(s):  
Michael W. Maher
Keyword(s):  
Business School ◽  
Organizational Context ◽  
Management Accounting ◽  
Accounting Education ◽  
Problem Solving Skills ◽  
The Past ◽  
Accounting Courses ◽  
Problem Solvers ◽  
Management Accounting Education ◽  
School Curricula

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.

scholarly journals Bridging the Gap between University Accounting Courses and the Market Requirements

2018 ◽  
Vol 3 (3) ◽  
pp. 216
Author(s):  
Dr. Hasan Yousef El-Mousawi
Keyword(s):  
Private Education ◽  
Private Universities ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
Audit Firms ◽  
Accounting Courses ◽  
Market Requirements ◽  
Descriptive Approach ◽  
The University ◽  
Accounting Graduates

<p><em>Recently, there has been a broadening gap between accounting education and market requirements. This research aimed at determining this gap for a more comprehensive view. The researcher adopted the analytical, descriptive approach, utilizing an empirical study. The researcher constructed a questionnaire to be distributed to a population of accounting graduates, who graduated five or less years ago and currently working at audit firms in Lebanon. In addition, the researcher devised another questionnaire for owners and/or managers of audit firms. Moreover, the researcher collected data utilizing interviews with owners of audit firms, examiners at Civil Service Board and the Lebanese Association of Certified Public Accountants in order to evaluate the skills of graduates of the Lebanese University and private universities. The research aimed at finding if a gap exists between what is taught through accounting courses in the Lebanese universities and the qualifications and skills needed from accounting graduates to start their accounting profession. In addition, he wanted to show whether or not the type of the university (public or private) may affect the need for additional training for accounting graduates. The research yielded some important findings, mainly that there is a gap between university accounting courses and market requirements. It also showed that the Lebanese University has some advantages over private universities as well as some disadvantages compared to private education.</em></p>

Research Initiatives in Accounting Education: Transforming Today's Students into Accounting Professionals

2020 ◽  
Vol 35 (4) ◽  
pp. 35-46
Author(s):  
Paul E. Madsen
Keyword(s):  
Black People ◽  
Accounting Education ◽  
Accounting Students ◽  
Education Literature ◽  
Audit Firms ◽  
Shaping Power ◽  
Research Questions ◽  
Materialistic Values ◽  
Research Initiatives ◽  
Accounting Graduates

ABSTRACT Accounting education is part of the causal chains that produce every accounting outcome of interest to researchers and practitioners because of its power to determine which people become accountants and to shape their traits through training. In this essay, I characterize the trait-shaping power of accounting education using a framework I call the “selection/transformation framework.” I then show how this framework can facilitate the generation of important, novel accounting education research questions using the examples of materialistic values among accounting students, the underrepresentation of Black people in audit firms, and the communication skills of accounting graduates. The research program I advocate would require the use of a variety of methods, but my examples focus on archival methods because of my familiarity with them and their relatively infrequent use in the accounting education literature.

scholarly journals Transitioning business school accounting from binary divide to unified national system

2017 ◽  
Vol 23 (3) ◽  
pp. 337-367 ◽  
Author(s):  
Maryam Safari ◽  
Lee David Parker
Keyword(s):  
Business School ◽  
Global Education ◽  
Early Stage ◽  
Historical Analysis ◽  
Accounting Education ◽  
Historical Case Study ◽  
Historical Case ◽  
Analytical Methodology ◽  
Content Type

Purpose This paper aims to provide a historical case study of strategic changes in accounting at an Australian university’s business school department during 1972-1992 when it was repositioning itself in the early stages of major changes in the Australian and international tertiary accounting education environment. The study is conducted within the context of the university history within which the department operated as well as major government policy and global education shifts shaping university structures and focus. Design/methodology/approach This study offers a historical analysis of early stage changes in university focus at the business school’s accounting department, developed through departmental and university reports and oral history interviews. A narrative analytical methodology is adopted to portray a history of an academic accounting department in transition. Findings This case study illuminates the impacts of and responses to the beginning of marketisation and globalisation of higher education, and the commercialisation of universities and explains the strategic implementation processes in one university’s business school departmental during a period of significant formative change in the Australian accounting education landscape. Originality/value This study deepens our understanding of environmental, structural, educational and research changes at the operational departmental level of academic institutions, paying particular attention to the organisational culture and human capital dimensions.

scholarly journals What makes accounting interesting for learners? Viewpoint of a teacher from India

2020 ◽  
Vol 5 (1) ◽  
pp. 103-118
Author(s):  
Sivasankaran Narayanasamy
Keyword(s):  
Business School ◽  
Emerging Market ◽  
Management Program ◽  
Accounting Education ◽  
Teaching Approach ◽  
Innovative Teaching ◽  
Content Type ◽  
Teaching Pedagogy ◽  
Accounting Courses ◽  
The Impact

PurposeThe article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of the participants in a premier Indian Business School.Design/methodology/approachThe experiment was carried over by introducing an innovative teaching approach by the author among the first-year participants of the Management Program. At the end of the experiment, the participants were asked to rate the teaching approach on a five-point scale besides offering the qualitative feedback on the impact of the experiment on their learning outcomes.FindingsThe paper concludes that the participants were highly satisfied with the teaching approach adopted by the author.Originality/valueThe study contributes to the theory and practitioners on accounting education in many ways. First, it is offering evidence on the impact of teaching pedagogy on the satisfaction of the participants of the accounting courses of an emerging market business school. Second, the accounting educators of the emerging countries may replicate the experiment in their institutes. Third, the educators of other courses in the business schools may make an effort to measure the impact of the teaching approach on the feedback of their learners.

Incorporating Ethics and Professionalism into Accounting Education and Research: A Discussion of the Voids and Advocacy for Training in Seminal Works in Business Ethics

2004 ◽  
Vol 19 (1) ◽  
pp. 7-26 ◽  
Author(s):  
Marianne M. Jennings
Keyword(s):  
Business Ethics ◽  
Financial Reporting ◽  
Ethics Education ◽  
Accounting Education ◽  
Accounting Students ◽  
Financial Reports ◽  
Earnings Restatements ◽  
Audit Firms ◽  
Reporting Decisions ◽  
New Policies

From 1999–2002, companies, the stock markets, audit firms, the accounting profession, and federal regulators were shaken with near-daily revelations in the form of earnings restatements or confessions of financial instability by firms that had been certified as ongoing entities. A guilty plea by one auditor and the criminal conviction of his audit firm have resulted in statutory reform, new policies on financial reporting, and stricter regulatory requirements for audit firms. When all the reform dust settles, however, and the new statutes, regulations, and rules are implemented, auditors and those who educate them will still be left with the same question: why were auditors willing to allow the types of financial reports and reporting decisions that produced fundamentally unfair and inaccurate portraits of the companies they were auditing? The answer to this question requires exploration of ethics education in both business schools and schools of accountancy. While there are voids in that training, there are also seminal works that could be used to help future accountants and auditors understand the dilemmas they will face and how to resolve such dilemmas. These voids are explored through a review of the literature in business ethics with accompanying suggestions for future direction for research. More importantly, this review offers a suggested list and discussion of the key works all accounting students should study as part of a degree program in order to inculcate in them a strong sense of ethics as a professional.

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