Accounting Commons^™

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Keith Howson

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Warrick Long

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

Accounting Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin

Anura De Zoysa

This study investigates the relationship between students’ socio-economic circumstances and students’ academic performance in an undergraduate accounting degree at a regional Australian university. The employment patterns and course participation preferences of accounting students are documented to understand actions needed to better attract future quality accounting students. The pilot study encompassed a survey of one hundred third year accounting students. It found no direct significant relationship between students’ paid work and their academic performance. Significantly the study revealed a positive relationship between student shift work and academic performance. Other findings were that students displayed a preference for online materials as opposed …

Ifrs, The Accounting Consensus, And Its Implications For Accounting Education, Shyam Sunder

Shyam Sunder

No abstract provided.

Ifrs, Accounting Consensus And Its Implications For Accounting Education, Shyam Sunder

Shyam Sunder

No abstract provided.

From General Acceptance To Written Standards In Financial Reporting: Consequences For Accounting Practice, Education And Research, Shyam Sunder

Shyam Sunder

No abstract provided.

The State Of Accounting Practice And Education, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz

Steven Mintz

This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses.

Virtue Ethics And Accounting Education, Steven Mintz

Steven Mintz

The meaning and purpose of virtue theory are described, emphasizing the work of Pincoffs (1986), how it relates to accounting practice, and pedagogical considerations in teaching virtue to accounting students. There is a need for virtue in accounting because the virtues enable accountants to resist client and commercial pressures that may result from conflicts between an accountants' obligation to a client or employer and public interest considerations. Educators can use case analysis, cooperative and collaborative learning techniques, and role-playing, to inform students about the importance of virtue and to facilitate the learning of virtue.