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The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham
Faculty of Commerce - Papers (Archive)
Blended learning is growing in popularity, but there is conflicting empirical evidence in relation to how it affects students’ exam marks and final grades. This paper compares a blended learning approach to the traditional delivery of an accounting subject to engineering students. Data was collected from two cohorts of students over two semesters and analysed to determine whether the students who were exposed to the blended environment displayed increased participation in a non-compulsory learning task and higher marks in both in-session and final examinations. Results indicated significant improvements in every area, supplying valuable evidence that the adoption of a blended …
The Effects Of Employment On Academic Performance Of Australian Accounting Students, Anura De Zoysa, Kathleen M. Rudkin
The Effects Of Employment On Academic Performance Of Australian Accounting Students, Anura De Zoysa, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic …
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …