Issues in Accounting Education
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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
Lessons of the HealthSouth Fraud: An Insider's View
Issues in Accounting Education - Tập 28 Số 4 - Trang 901-912 - 2013
Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching PerformanceABSTRACT: 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 derive... ...
Issues in Accounting Education - Tập 28 Số 1 - Trang 49-75 - 2013
Online Accounting Education versus In-Class Delivery: Does Course Level Matter?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 su... ...
Issues in Accounting Education - Tập 28 Số 1 - Trang 1-16 - 2013
China's Progress with IFRS Convergence: Interviews with Chinese ProfessorsABSTRACT:
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 ... ...
Issues in Accounting Education - Tập 28 Số 2 - Trang 277-290 - 2013
Adoption of IFRS in Brazil and the Consequences to Accounting EducationABSTRACT:
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... ...
Issues in Accounting Education - Tập 28 Số 2 - Trang 235-242 - 2013
Global Adoption of International Financial Reporting Standards: Implications for Accounting Education
Issues in Accounting Education - Tập 28 Số 2 - Trang 209-220 - 2013
A French Experience of an IFRS TransitionABSTRACT:
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 challen... ...
Issues in Accounting Education - Tập 28 Số 2 - Trang 221-234 - 2013
Exploring Millennial Student Values and Societal Trends: Accounting Course Selection PreferencesThe 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 veh... ...
Issues in Accounting Education - Tập 23 Số 3 - Trang 405-419 - 2008
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
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