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Accounting Education (accounting + education)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	100%

Selected Abstracts

Special Call: E-Business and Electronic Financial and Business Reporting: Decline of the Age of Pacioli: The Impact of E-Business on Accounting and Accounting Education / Le déclin de l'ère Pacioli: l'incidence des affaires électroniques sur la comptabilité et la formation comptable

ACCOUNTING PERSPECTIVES, Issue 2 2004
GERALD TRITES
First page of article [source]

Strategy for Implementation of IFAC International Education Guideline No. 9: "Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants": A Task Force Report of the International Association for Accounting Education and Research (IAAER)

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2001
Belverd E. Needles
This paper provides strategies for implementing the recommendations of the International Education Guideline No. 9 (hereafter referred to as Guideline), issued by the International Federation of Accountants. The three principal implementation issues addressed in this paper are as follows. (1) How to instill the characteristics of lifelong learning in future professional accountants through accounting education. (2) How to design and implement a program of accounting education that achieves the objectives of the Guideline. (3) How to develop awareness and encourage adoption of the recommendations of the Guideline by communicating and disseminating information through a series of projects within IFAC's constraints and policies. [source]

The Roles of Some Key Stakeholders in the Future of Accounting Education in Australia

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2009
Phil Hancock
This article explores the role of institutional and systemic leadership in changing higher education in accounting in Australia. In particular, it discusses the roles of the Australian Learning and Teaching Council, the Australian Business Deans' Council Teaching and Learning Network, and the professional accounting bodies in meeting the challenges confronting accounting education in the tertiary sector today and in the coming years. The intersection of these leadership roles is exemplified in an accounting discipline research project that explores the critical non-technical skills stakeholders require in graduate students and discusses stakeholders' roles and responsibilities in their development. [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]

The Development of a Conceptual Framework for the Design, Delivery, and Assessment of a Typical Management Accounting Syllabus

ACCOUNTING PERSPECTIVES, Issue 2 2009
Philippus L. Wessels
ABSTRACT This article identifies common issues relating to management accounting education in order to determine whether using a competency-based approach would assist educators in the design, delivery, and assessment of syllabi at educational institutions. A conceptual framework is developed and discussed with regard to the critical success factors methodology to design syllabi that assist educators in attaining the main outcomes in the delivery and assessment of the curriculum. This framework is applied to a typical management accounting curriculum to demonstrate how this approach will enable educators to design, deliver, and assess their syllabi in line with the critical outcomes required. In following this approach, lecturers would constantly have to focus on the knowledge and issues that are relevant and critical for students to understand and apply in order to achieve the aim of the syllabi. [source]

Tribute to Professor Michael Gibbins

ACCOUNTING PERSPECTIVES, Issue 1 2009
Karim Jamal
ABSTRACT On May 2-3, 2008, the Alberta School of Business and the Institute of Chartered Accountants of Alberta (ICAA) sponsored a dinner and a one-day research workshop in Professor Michael Gibbins's honor. At the dinner on May 2, three presentations were made on the contribution of Professor Gibbins to accounting education, research, and the profession. At the research workshop on May 3, three research papers were presented, a panel discussed professional judgment issues in accounting and auditing, and a CFO gave a luncheon speech on the new financial presentation project of the Financial Accounting Standards Board. The dinner and symposium attracted participants from across Canada, the United States, Australia, and Singapore, which is not surprising given Professor Gibbins's global reputation. This paper summarizes the presentations and discussion that took place during the May 2 dinner and May 3 research workshop. [source]

International Financial Reporting Standards Are Coming: Are You Ready?,/LES NORMES D'INFORMATION FINANCIÈRE INTERNATIONALES ARRIVENT: PRÊTS À LA CONVERSION?

ACCOUNTING PERSPECTIVES, Issue 1 2008
Peter Martin
ABSTRACT In June 2006, shortly after the Accounting Standards Board (AcSB) announced that Canada would be adopting International Financial Reporting Standards (IFRS), the Canadian Academic Accounting Association sponsored a session entitled "International Financial Reporting Standards Are Coming: Are You Ready?" and invited presentations on the topic by representatives of the AcSB, practitioners, and academics with diverse teaching and research perspectives. The session included an overview of the anticipated challenges arising from the AcSB's strategy for the adoption of IFRS in Canada for the business community and the implications for accounting education and research. This paper summarizes the presentations at the forum. RÉSUMÉ En juin 2006, peu après que le Conseil des normes comptables (CNC) ait annoncé l'adoption par le Canada des normes d'information financière internationales (IFRS), l'Association canadienne des professeurs de comptabilité tenait un colloque ayant pour thème le degré de préparation des intéressés aux normes d'information financière internationales et sollicitait des exposés sur le sujet auprès des représentants du CNC, des praticiens et des professeurs, envisageant la question sous les divers angles de l'enseignement et de la recherche. Le colloque comportait un tour d'horizon des défis que supposera pour les entreprises la stratégie d'adoption des IFRS proposée par le CNC au Canada et des conséquences qui en découleront pour la formation et la recherche en comptabilité. Le présent article contient un résumé des exposés présentés à l'occasion de ce forum. [source]

Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment

INTERNATIONAL JOURNAL OF AUDITING, Issue 3 2000
Rob Gray
This is a discursive paper which attempts to provide a personal review of current and recent developments in social and environmental reporting with particular emphasis on the attestation and auditing implications. The paper takes the essential desirability of social, environmental and sustainability reporting as a crucial element in any well-functioning democracy as a given. It further assumes that any civilised, but complex, society with pretensions to social justice, that seeks a potentially sustainable future and which wishes to try and rediscover some less exploitative and less insulated relationship with the natural environment, needs social and environmental reporting as one component in redirecting its social and economic organisation. With reporting being such a central issue, the paper further takes good quality attestation of that information as essential to both its reliability and its ability to fulfill its required role in developing transparency and accountability. The paper has three motifs: the need to clarify terminology in the field of social and environmental ,audits'; the current weakness of attestation practices in the area; and the significant , but unfulfilled , promise offered by professional accounting and auditing education and training. The paper concludes with a call for a substantial re-think of accounting education and training. [source]

Strategy for Implementation of IFAC International Education Guideline No. 9: "Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants": A Task Force Report of the International Association for Accounting Education and Research (IAAER)