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Full-Text Articles in Business
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Jurnal Akuntansi dan Keuangan Indonesia
The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active …
Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss
Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss
Southern Business Review
Douglas E. Ziegenfuss, Ph.D., is an associate professor of accounting, Department of Accounting, Old Dominion University, Norfolk, Va.
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Mountain Plains Journal of Business and Technology
Many accounting students have difficulty with variance analysis. At least part of this difficulty may be caused by the typical presentation of variances in cost/managerial accounting textbooks. Some textbook coverage is disjointed, with brief coverage of flexible budget variances just prior to discussion of manufacturing costs variances. Then, in a much later chapter, sales-variance analysis is covered with little or no reference to the earlier coverage of flexible budget variances. Discussion of input mix and yield variances may be presented in appendices, if covered at all. In addition to disjointed presentations, textbook coverage of variances is often heavily formula driven …
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Mountain Plains Journal of Business and Technology
Recent highly publicized scandals involving accounting ethical failures have renewed recommendations to include ethics education in the accounting curriculum. Hundreds of studies confirm that the moral judgment of students improves during the college years, but the cause is unclear. Using a pretest-posttest design and the Defining Issues Test, we measured the effect of ethical dilemmas on the moral judgment of 81 accounting students over a semester. Results showed that the moral judgment of accounting students improved significantly.