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Accounting Student (accounting + student)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

DECISION SCIENCES JOURNAL OF INNOVATIVE EDUCATION, Issue 1 2003
Mary Jane Lenard
ABSTRACT The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an accounting student will progress through the auditing course with the responsibility of learning how and why internal controls are assessed. Research in expert systems applied to auditing has shown that there is strong support for the constructive dialogue used in expert systems as a means of encouraging their use in decision making (Eining, Jones, & Loebbecke, 1997). The purpose of this study is to provide the student or novice auditor with a method for developing a more comprehensive understanding of internal controls and the use of internal controls in audit planning. The results of the study reinforce previous findings that novices do better when an expert system applies analogies along with declarative explanations, and clarifies the length of time in which the use of active learning in a training system can provide an improvement to declarative knowledge, but procedural knowledge must be acquired over a longer time frame. [source]

The Employment Landscape for Accounting Graduates and Work Experience Relevance

AUSTRALIAN ACCOUNTING REVIEW, Issue 4 2009
Mandy Cheng
This study outlines the results of a survey undertaken at an Australian university in 2007 and examines the factors that are associated with an undergraduate accounting student obtaining a job offer. Undertaking relevant part-time work, academic performance and social (extra-curricular) activities are significant factors leading to job offers prior to graduation. Our study also identifies a high level of part-time work currently undertaken by full-time students, confirming the trend identified in other studies. Interestingly, this high level of part-time work was not found to negatively affect students' academic performance. [source]

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries,

ACCOUNTING PERSPECTIVES, Issue 2 2010
FRED PHILLIPS
cognition; écritures comptables; formation; intervention Abstract Adjusting journal entries constitute a necessary component of accrual basis accounting and are critical to the accuracy of financial statements. However, accounting students often struggle to comprehend these accounting entries, which is a concern given that failure to understand early topics in accounting courses has been found to impact course performance and selection of undergraduate major. Perceiving accounting as a language, we utilize psycholinguistic theory to understand how an instructor may improve coherence of students' mental structures of accounting problems. We conduct an experiment to investigate the extent to which a simple instructor intervention, requiring that the initial deferral transaction be recorded, is able to improve student performance on the subsequent deferral adjustments, and whether this improvement is consistent across problem sets that differ in task difficulty. Consistent with our theoretical prediction, we find that this intervention results in improved performance. The beneficial effect of the intervention is found to differ across problem-set task difficulty. Implications for accounting education are discussed. Favoriser dès le départ la réussite en comptabilité générale en améliorant la qualité des écritures de régularisation Résumé Les écritures de régularisation font partie intégrante de la comptabilité d'exercice et sont indispensables à l'exactitude des états financiers. Or, les étudiants en comptabilitééprouvent souvent de la difficultéà comprendre ces écritures comptables, observation préoccupante puisque la méconnaissance de notions élémentaires des cours de comptabilité influe, a-t-on constaté, sur la réussite des cours et le choix d'une majeure au premier cycle. Envisageant la comptabilité comme un langage, les auteurs ont recours à la théorie de la psycholinguistique pour déterminer comment un enseignant peut améliorer la cohérence des structures mentales avec lesquelles les étudiants abordent des problèmes comptables. Ils se livrent à une expérience dans laquelle ils analysent dans quelle mesure la simple intervention de l'enseignant, exigeant la comptabilisation initiale d'une opération de report, peut améliorer la performance de l'étudiant en ce qui a trait aux ajustements de report subséquents, et si cette amélioration demeure constante dans des problématiques où la difficulté de la tâche diffère. Conformément à leur prévision théorique, les auteurs constatent que cette intervention entraîne une amélioration de la performance. Ils observent que l'effet bénéfique de cette intervention diffère selon la difficulté de la tâche associée à la problématique. Enfin, ils analysent les conséquences de ces observations pour la formation comptable. [source]

Smith & Jones LLP: Charting a Path to the Future,

ACCOUNTING PERSPECTIVES, Issue 2 2009
Norman T. Sheehan
ABSTRACT This case requires accounting students to shift their focus from learning about the practice of auditing to learning about the business of auditing. It describes the strategy, vision, and mission of a medium-sized, Canadian audit firm and the external and internal challenges the firm faces as it looks to improve its profitability. Students should reflect on which behaviors Smith & Jones would like to encourage and what the partners can do to encourage its employees to exhibit these behaviors. [source]