Advances in Accounting Education (original) (raw)
Related papers
Introductory Accounting is a compulsory course in most business programmes. The main thrust of this study was to examine the perceptions of Business Education students towards Introductory Accounting courses. A descriptive survey design was adopted, and the census technique included all the respondents in the Introductory Accounting class. A questionnaire was used to collect the data and analysed using means, standard deviation and independent samples t-test. The study found significant differences between the B.ED Accounting and Management students' perceptions of the Introductory Accounting course, interest level before the course, and factors influencing their major in accounting. The student groups had an interest after taking Introductory Accounting. The study concluded that prestige in the Accounting profession, previous performance in the subject, job availability, genuine intrinsic interest and career guidance had a more decisive influence on students' decision to major in Accounting. The findings underline the critical role of educators in influencing the perceptions and intentions of their students about Accounting study and profession. Findings underscore the difficulty of developing the Introductory Accounting course that is interesting, useful and challenging to accounting and non-accounting majors.
Student Perceptions Of The First Course In Accounting: Majors Versus Non-Majors
American Journal of Business Education (AJBE), 2012
This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts - Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that teaching the introductory accounting course from a users perspective is likely to engender a more favorable impression from students than teaching from a preparers perspective. Findings indicate that the AFM cohort holds significantly more positive attitudes to the first course in accounting than does its OBM counterpart. Furthermore, AFM student perceptions do not change between the beginning and the end of the course. In contrast, the OBM students respond less favorably at the end of the course than at the beginning. Findings underscore the difficulty of developing a first course in accounting that is interesting, useful and challenging to account...
Development of Students' Conception About Accountancy
2019
The initial exposure to accounting studies sets the foundation whether students would want to pursue a career path in accounting. The first course at university level is crucial this creates an overall impression of the work of accountants. This study aims to discover the development in the perception of students about accounting over two decades. Further to this, the study seeks to identify the issues related to perceptions in Fiji and whether these findings are similar to those carried out by international studies? To address these research questions, this study employs both empirical and non-empirical approach to data collection. A systematic literature review of the student perceptions from the period of 1995 –2015 is carried out. The author incorporates the survey results of an examination of the perception of accounting major students, in their first core course, at one of the three universities in Fiji in year 2016. The responses from forty-five Introductory Financial Account...
Students’ attitudes towards accounting – what are they and how do they change?
The role of an accountant has experienced disruption in recent years, adapting to constant developments in technology. While the accounting profession has embraced these changes over the years, it continues to be subject to persistent negative stereotypes. This has implications for the profession at an educational level, recognised by the current decline in the number of students deciding to major in accounting at university and pursue it as a career. Students' attitudes and beliefs on accounting and the profession influence a student's decision to become an accountant. In New Zealand, students choose to study accounting as early as their third year of high school; therefore, educators at both a high school and university level need to be aware of their influence on students' attitudes towards accounting and the profession. Current literature identifies that while numerous studies have been conducted on students' perceptions of accounting and the profession, there ha...
Van Yüzüncü Yıl University the Journal of Social Sciences Institute, 2024
The research aims to measure the perception public of finance students at Sakarya University of the accounting profession and their desire to pursue a career in this field. This study was carried out in a sample of students who started their public finance education where the introductory accounting course is compulsory and have never taken an accounting course. The research was conducted using quantitative and qualitative techniques. In the first stage, students' perceptions of the accounting profession were measured before (1st week; pre-test n=105) and after (14. weeks; post-test n=94) taking the Introduction to Accounting course. In the second stage, focus group interviews were held with eight students who had changed their career plans in accounting. The quantitative research findings show that the student's attitudes and perceptions towards the accounting profession become partly more negative after taking the course. The qualitative research shows that students' desire to pursue a career in the field increases, and their attitudes toward the accounting profession become positive after the course. Since the findings were obtained only from a limited sample, an inference can only be made within the scope of the research population.
The accounting students� perception towards accounting professions
The Indonesian Accounting Review, 2015
This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there...
Basic Factors That Affect the Students Attitudes Towards Accounting Courses: A Research
Marmara business review, 2017
Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.
Undergraduate Business Students’ Perceptions of Accounting Practices and Profession
Buhalterinės apskaitos teorija ir praktika, 2022
This article compares undergraduate business students' perception of the effectiveness of faculty centric pedagogy and problem based learning (PBL) pedagogy. The 303 participating students had experienced both methodologies. The survey measured the students' perceptions of five learning outcomes: knowledge acquisition, problem solving, critical thinking, teamwork, and self-directed learning. Three areas were measured asking the students to assess their experiences using the rubric's designed by the American Association of Colleges and Universities' Values Project (Sullivan, 2015). The content knowledge gain was measured based on Blooms Taxonomy (Krathwohl, 2002), and the self-directed learning by Knowles definition 1975. The scales were tested for validity and reliability in a pre-test with a different student group. No significant difference based on students' perception of learning outcomes in undergraduate business courses is found between PBL taught classes and faculty lead classes across all five perceptions of learning outcomes. There is also no significant relationship between demographic characteristics of the subjects and learning outcomes. The research results opens the questions the effects of individual course based implementations of PBL, differences in the effects of PBL for undergraduate and graduate students, and the effectiveness of PBL pedagogy in a single course in a degree program.