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Articles 1 - 30 of 46
Full-Text Articles in Accounting
Using Education To Protect The Elderly Against Fraud, Erik Charles
Using Education To Protect The Elderly Against Fraud, Erik Charles
Honors College Theses
This study’s goal is to provide a guide to anyone looking to educate the elderly on fraud. Advice is provided for those who want to help an elderly person in their life and for people who wish to create fraud educations programs of their own. My own experience creating and giving a fraud lecture at a senior living facility is used as evidence for my advice, as well as research into various elderly and fraud related topics.
The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon
The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon
International Journal for Business Education
This paper touches on the views of John Dewey and Jacques Maritain on the purpose of the process of formal education, particularly its social dimension in relation to the environment, which for Dewey means “those conditions that promote or hinder, stimulate or inhibit, the characteristic activities of a living being”. Dewey is concerned with communication and the conditions of growth of the child from every point of view. He was very opposed to those who see education as preparation for something else: he focused on what he saw as the existential needs of the student. Some of Dewey’s views are …
Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D
Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D
School of Computing: Faculty Publications
Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …
The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas
The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas
Honors Theses and Capstones
Accounting firms are continually working to improve the efficiency and effectiveness of their work. As part of these efforts, firms adopt new technologies like bots, analytics, and specialized software. As accounting firms become increasingly reliant on newer technologies, colleges need to continually reevaluate their required curricula to ensure that their students are adequately prepared for their future careers in accounting. To fill a gap in the extant literature, the objective of this study is to examine the technologies and skills accounting firms value and the proficiency of new hires with these technologies and skills. To complete this objective, a survey …
Analyst Teams, Bingxu Fang, Ole-Kristian Hope
Analyst Teams, Bingxu Fang, Ole-Kristian Hope
Research Collection School Of Accountancy
This paper examines the impact of teamwork on sell-side analysts’ performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts are issued by individual analysts. We document that analyst teams generate more accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions issued by teams. Analyst teams also cover more firms, issue earnings forecasts more frequently, and issue less stale forecasts. Analysts working in teams are more likely to be …
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Undergraduate Honors Theses
Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Jurnal Administrasi Bisnis Terapan
The biggest problem that exists in remote villages in Indonesia is the lack of access to human capital development. This paper discusses the role of Indonesia Mengajar as a Non-Governmental Organization in the implementation of human capital development in one of the remote villages in Indonesia, Labuangkallo. It is located in Tanjung Harapan District, Paser Regency, East Borneo Province. This research used a qualitative approach with descriptive methods. Furthermore, data collection technique was conducted by indepth interviews with beneficiaries and program actors, including Teaching Facilitators, program officers and executive directors of Indonesia Mengajar, Paser education office, teacher council at SDN …
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
Research Collection School Of Accountancy
Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.
Learning From The Swiss, Aubrey Wright
Learning From The Swiss, Aubrey Wright
Marriott Student Review
The trades are in trouble. With less students choosing a vocational education, the United States is facing a rapidly growing gap in skilled vocational labor. The answer: the mighty apprenticeship program, courtesy of the Swiss. The Swiss model of apprenticeships help the bottom line of companies. It also trains students for promising careers. By taking clues from the Swiss, the US can begin solving its vocational trade woes.
A Tale Of Two Cities, Maybe Three A Look At Financial Literacy And Economic Development In Three Mississippi Cities: Fulton, Clarksdale, And Oxford, Kellie Reed Cleveland
A Tale Of Two Cities, Maybe Three A Look At Financial Literacy And Economic Development In Three Mississippi Cities: Fulton, Clarksdale, And Oxford, Kellie Reed Cleveland
Honors Theses
This paper explores the backbones of economic growth and how the backbones influence economic development in three cities in Mississippi. It further seeks to promote education in financial literacy throughout the state to create a base for individuals to further their financial education, create small businesses, or to simply be a knowledgeable citizen. The research sifts through backbones such as population health and small & big business influence, to explore how financial literacy influences daily life and the catalyst for businesses to start and grow. The Mississippi cities Fulton, Clarksdale, and Oxford are studied more in-depth through photos of the …
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
Senior Honors Theses
Small businesses are one of the largest groups of employers in the United States. Success of these businesses is, therefore, very important to the economy at large. Entrepreneurs who write business plans, in general, receive more funding from third parties such as banks and venture capital firms and are more likely to be successful. Entrepreneurs who receive a business education and have the support of a mentor are also more likely to be successful in the long term. Incorporating business planning, and activities such as business plan competitions and building incubators on campus, enhance classroom learning.
Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis
Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis
Honors Theses and Capstones
Although accounting has gone through significant changes over the years due to technological advancement, the profession remains at the core of business. Technology has not only impacted the accounting profession, but has completely transformed the business world. As professionals are continuously introduced to new technology platforms, their ability to analyze and interpret data is enhanced. The research presented in this paper seeks to understand which platforms are leading the way for change within the accounting profession. More specifically, this paper explores which platforms professional accountants perceive as most important to their job. This involves understanding which platforms they perceive themselves …
A Business Plan For The Fitzgerald Institute, Elaine M. King, Matthew G. Deibel, Matthew J. Bulgrin, Alex Skeen, Stephanie N. Kieke
A Business Plan For The Fitzgerald Institute, Elaine M. King, Matthew G. Deibel, Matthew J. Bulgrin, Alex Skeen, Stephanie N. Kieke
Williams Honors College, Honors Research Projects
This piece seeks to develop a business strategy for the University of Akron's Fitzgerald Institute for Entrepreneurship. The recommendations given were developed utilizing research on entrepreneurial education and the desires of students at the university.
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
Honors Theses
To become a Certified Public Accountant (CPA), one must first qualify to take the exam and consequently, earn the licensure. While the information on the CPA exam tests the candidates on uniform information, the education eligibility requirements to both sit for and earn licensure vary among the U.S. states and jurisdictions. Currently, thirty-nine of the fifty-four U.S. jurisdictions – including Mississippi – have adopted what has become known as the 120/150 educational credit hour rule. This rule allows candidates to begin taking the exam upon earning 120 credit hours, which is equivalent to a bachelor's degree; however, candidates may not …
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Senior Honors Theses
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the …
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Research Collection School Of Accountancy
This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …
Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow
Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow
Research Collection School Of Accountancy
In this chapter, we will discuss how SMU brought about innovation changes in the university’s learning environment. In 2011, a steering committee was set up by SMU President, Professor Arnoud De Meyer to develop strategies that focused on innovation in learning pedagogy at the university. Subsequent brainstorming sessions led to the evolution of the SMU-X programme, which aimed to broaden the scope of university education by encompassing real life problems and problem-solving skills in the curriculum. The concept encompassed three key elements: mindset, pedagogy, and physical space. The challenge was to offer more applied learning with close coordination between classroom …
The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio
The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio
Honors Theses and Capstones
The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in …
Path To Higher Education, Rebecca L. Francis
Path To Higher Education, Rebecca L. Francis
Accounting Undergraduate Honors Theses
This study focuses on the career aspirations of middle and high school students living in an impoverished area of Cape Town, South Africa. It was discovered that students in this area tended to have high expectations of themselves pertaining to success after graduating high school, as well as their classmates. They believed they would be accepted into prestigious universities and achieve their career goals, despite being unaware of several key pieces of information, such as how to apply to university and how to get financial aid. The ultimate conclusion of the study was that these students required more extensive career …
Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos
Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos
Publications
A presentation of the book: Accounting Education in Greece During the GFC (2009-2016)
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan
Theses
Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …
Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati
Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati
Jurnal Vokasi Indonesia
Globalization affects all aspects of life. This concept creates a paradigm borderless world, the world that does not know the limits of the territorial sovereignty of a nation / state. The impact of these conditions are helped create intense competition in various aspects of community life, including education. In the world of education, management can not be done conventionally alone, but requires a special ability that the output of education in accordance with market needs, both nationally and internationally. In addition to the need for change in the management of the educational institutions, educational institutions marketing issues was absolutely necessary …
Caracterización De Las Empresas Ubicadas En El Sector Rural Del Municipio De Funza, Sandra Yulieth Ramos Convers, Wilmar Alexander Lopez Cruz
Caracterización De Las Empresas Ubicadas En El Sector Rural Del Municipio De Funza, Sandra Yulieth Ramos Convers, Wilmar Alexander Lopez Cruz
Administración de Empresas
Fundamento: El objetivo de la pasantía de investigación es caracterizar las empresas ubicadas en el sector rural del municipio de Funza Cundinamarca, con el fin de establecer las tendencias de contratación de las empresas rurales. Métodos: la encuesta es el instrumento que se utilizó para hacer el análisis de las 103 compañías (muestra), que se encuentran en funcionamiento, que cada una de estas sin importar el tipo de sociedad, están enfocadas en la productividad en pro de beneficios tanto para las empresas como para el municipio. Resultados: en la investigación se observó el desarrollo económico del proceso de contratación en …
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan
Theses
The benefits of work experience in accounting education have been examined extensively in the academic literature. Extant literature cites skills development, putting knowledge into action, improved academic results, increased focus on study and career path and enhanced employability as the main benefits to students. Other than research on the impact on academic results, there is a dearth of research on the impact of work experience on students’ view of learning. In research conducted in Ireland, Byrne and Flood (2004) concluded that the majority of third-level accounting students only have a surface-level view of learning and that this will not be …
Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace
Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace
Doctoral Dissertations and Projects
In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
Hasmet Sarigul
This descriptive study was conducted to assess banking and finance education curriculum by identifying and comparing the bachelors degree courses being taught at the banking and finance schools. We used a quantitative approach to content analysis. The data of the study have been gathered from the web pages, handbooks and the catalogs of the schools. The study contains all of the bachelors degree banking and finance departments of the universities in Turkey. In the first survey, we identified seven core competency areas for the courses in these schools. In the second survey, six more categories were identified accompanying the competency …
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
Electronic Theses and Dissertations
This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
Learning The “Craft Of Auditing”: Applications Of The Cognitive Apprenticeship Framework, Kimberly D. Westermann
Learning The “Craft Of Auditing”: Applications Of The Cognitive Apprenticeship Framework, Kimberly D. Westermann
2011
This dissertation consists of three studies examining component(s) of the cognitive apprenticeship (CA) model applied to on-the-job learning in auditing. This abstract summarizes each study, including purpose, methodology, and findings. The first study provides descriptive evidence on the importance and pervasiveness of CA as a model of on-the-job learning (OTJL) in auditing, investigates changes in its use over time, and assesses factors that promote or hinder auditors’ learning through apprenticeship. We conducted semi-structured interviews with 30 relatively new and more experienced audit partners at a Big 4 firm, seeking their impressions about past and current OTJL practices in public accounting. …