Issues in Accounting Education

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The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa
Issues in Accounting Education - Tập 28 Số 2 - Trang 243-251 - 2013
Stephen A. Coetzee, Astrid Schmulian
ABSTRACT: South Africa has for many years been involved in and supported the work of the International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee [IASC]). Accordingly, South Africa was an early adopter of International Financial Reporting Standards (IFRS). This paper highlights two significant effects that the adoption of IFRS has had on accounting... hiện toàn bộ
Lessons of the HealthSouth Fraud: An Insider's View
Issues in Accounting Education - Tập 28 Số 4 - Trang 901-912 - 2013
Weston L. Smith
Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance
Issues in Accounting Education - Tập 28 Số 1 - Trang 49-75 - 2013
Kate Hughes, Gwen R. Pate
ABSTRACT:This position paper proposes a viable alternative to higher education's current focus on student ratings as the primary metric for summative teaching evaluations (i.e., for personnel decisions). In contrast to the divergent opinions among educational researchers about the validity of student ratings, a strong consensus exists that summative measures derived from the student ratings proces... hiện toàn bộ
Online Accounting Education versus In-Class Delivery: Does Course Level Matter?
Issues in Accounting Education - Tập 28 Số 1 - Trang 1-16 - 2013
Clement C. Chen, Keith T. Jones, Keith Moreland
ABSTRACT: This study examines whether the effectiveness of online accounting education relative to traditional in-class delivery depends upon the level of the course. Students enrolled in principles and advanced cost/managerial and in advanced financial accounting courses were surveyed regarding their perceptions on several dimensions. The results suggest that the course level is important when as... hiện toàn bộ
China's Progress with IFRS Convergence: Interviews with Chinese Professors
Issues in Accounting Education - Tập 28 Số 2 - Trang 277-290 - 2013
Nie Ping, Allison Collins, Shanping Wang
ABSTRACT: The focus of this paper is to examine China's process of convergence with international accounting standards, through a review of the history and through the experiences of its accounting academics. The review of China's accounting history establishes a framework for understanding the current standards. The experiences of Chinese academics during the convergence process are of particular... hiện toàn bộ
Adoption of IFRS in Brazil and the Consequences to Accounting Education
Issues in Accounting Education - Tập 28 Số 2 - Trang 235-242 - 2013
Luiz Nelson Guedes de Carvalho, Bruno Meirelles Salotti
ABSTRACT: Brazil is a rare case of a complete adoption of IFRS, not only for consolidated financial statements, but also for the individual ones. Very few countries dared to converge their accounting standards toward IFRS in the company-only financial statements, probably afraid of the tax or dividends impact. Brazil made the ambitious move, changing the Company law and altering the income tax leg... hiện toàn bộ
Global Adoption of International Financial Reporting Standards: Implications for Accounting Education
Issues in Accounting Education - Tập 28 Số 2 - Trang 209-220 - 2013
Beverley Jackling
A French Experience of an IFRS Transition
Issues in Accounting Education - Tập 28 Số 2 - Trang 221-234 - 2013
Carole Bonnier, Frédéric Demerens, Christopher Hossfeld, Anne Le Manh
ABSTRACT: In 2005, IFRS became mandatory for consolidated financial statements of French-listed companies. Our students had increasingly international backgrounds, internships, and jobs after graduation. Therefore, we felt the need to modify our French GAAP-based introductory accounting class to a course using IFRS. This article describes the challenges we faced and the solutions we adopted. Since... hiện toàn bộ
Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical Study
Issues in Accounting Education - Tập 28 Số 3 - Trang 435-460 - 2013
Lana L. Becker
ABSTRACT: Self-regulated learning skills have been shown to have a positive impact on achievement in the academic setting, enabling graduates to become lifelong learners in professional settings. Although the importance of lifelong learning skills is well articulated in the accounting education literature, this study is the first to address concerns that class time devoted to developing such skill... hiện toàn bộ
Exploring Millennial Student Values and Societal Trends: Accounting Course Selection Preferences
Issues in Accounting Education - Tập 23 Số 3 - Trang 405-419 - 2008
Valerie C. Milliron
The values that younger (Millennial) versus older (non-Millennial) students express in choosing a class are contrasted with the skills and attitudes they need to compete. The first half of the paper reviews current literature regarding Millennial student expectations, skill competitiveness, and work opportunities. This is followed by examining priorities on class section selection as a vehicle for... hiện toàn bộ
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