Issues in Accounting Education
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Lessons of the HealthSouth Fraud: An Insider's View
Issues in Accounting Education - Tập 28 Số 4 - Trang 901-912 - 2013
Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical StudyABSTRACT:
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 ... ...
Issues in Accounting Education - Tập 28 Số 3 - Trang 435-460 - 2013
The Marketability of Options for Meeting the 150-Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting IntentionsABSTRACT: Students are often concerned with, and advisors are often confronted with, questions about the best way to obtain the 150 hours required for CPA licensure in most states and jurisdictions. This research provides insight through an experiment in which CPAs in public accounting provide assessments about how actively their organization would recruit job candi... ...
Issues in Accounting Education - Tập 28 Số 3 - Trang 537-553 - 2013
Communication Apprehension of South African Accounting Students: The Effect of Culture and LanguageABSTRACT
Developing communication skills is an objective of many accounting education programs. Students' communication apprehension may hamper this. This study explores South African accounting students' communication apprehension and the association thereof with culture and home and instruction language. Data were collected using the Personal Repor... ...
Issues in Accounting Education - Tập 29 Số 4 - Trang 505-525 - 2014
Author Characteristics for Major Accounting Journals: Differences among Similarities 1989–2009ABSTRACT
Many academic accountants have explicit or implicit motivations to publish their research in the best journals in the discipline. However, whether the chances of success are better at some of these journals is unknown. This paper examines the archival record to find differences within the authorship of three such publications (The Accounting... ...
Issues in Accounting Education - Tập 28 Số 4 - Trang 731-757 - 2013
Bridging the Gap between Tertiary Education and Work: Situated Learning in AccountancyABSTRACT
In professions such as teaching, health sciences (medicine, nursing), and built environment, significant work-based learning through practica is an essential element before graduation. However, there is no such requirement in professional accounting education. This paper reports the findings of an exploratory qualitative case study of the im... ...
Issues in Accounting Education - Tập 28 Số 4 - Trang 779-799 - 2013
Ethics of Relationships between Accounting Academics and External SponsorsABSTRACT:
A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues of ethical propriety. External donors may seek to influence academic decisions by applying pressure on recipients to gain favored treatment. We believe these types of situations are on the rise because of increased co... ...
Issues in Accounting Education - Tập 28 Số 3 - Trang 555-580 - 2013
Evidence for Insisting on Cognitive Conflict Tasks: Impact on Accounting Majors in Upper-Level CoursesABSTRACT
Springer and Borthick (2004a) designed cognitive conflict tasks in sophomore accounting to develop critical thinking. While prior work showed that students completing critical thinking courses had stronger content knowledge (Springer and Borthick 2007), it provided no evidence that these experiences would improve performance in courses with ... ...
Issues in Accounting Education - Tập 28 Số 4 - Trang 759-777 - 2013
Transitioning to IFRS in Australian Classrooms: Impact on Teaching ApproachesABSTRACT:
This paper outlines the impact that transition to International Financial Reporting Standards (IFRS) had in Australia with reference to the teaching approaches across university accounting classrooms. The discussion begins with a short history of past rules governing accounting in Australia, followed by a review of the transition to IFRS in... ...
Issues in Accounting Education - Tập 28 Số 2 - Trang 263-275 - 2013
The Effect of IFRS Adoption on Financial Reporting Pedagogy in South AfricaABSTRACT:
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... ...
Issues in Accounting Education - Tập 28 Số 2 - Trang 243-251 - 2013
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