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Student Responses To The Integration Of A Flexible Online Learning Environment Into An Undergraduate Accounting Subject, A. Abraham
Faculty of Commerce - Papers (Archive)
This paper discusses the integration of a flexible online learning environment into an undergraduate management accounting subject using WebCT and presents the results of research based on student evaluations of this integration. Student responses indicate four general trends. First, that there was overall satisfaction with the quality of the subject and the way in which substantial resources were offered online. Secondly, that the use of WebCT enhanced the learning experience and promoted independence, essential criteria for evolving life long learning skills. Thirdly, that WebCT made access to learning materials more readily suitable to the practical constraints of the learners' individual …
Accounting: In Crisis Or Ascendancy?, Indra Abeysekera
Accounting: In Crisis Or Ascendancy?, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of the HIH Group in 2002, with contextual reference to earlier periods. It then outlines the submissions made by the accounting profession, actuaries and regulatory institutions to the Royal Commission Inquiry into the collapse of the HIH Group. These submissions are analysed in relation to the profession promoting functionally defined interests and …
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
Faculty of Commerce - Papers (Archive)
This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …
Attitudes Of Educators And Practitioners In The Uae Towards Elements Of General Education In Learning Accounting, Jamal Roudaki
Attitudes Of Educators And Practitioners In The Uae Towards Elements Of General Education In Learning Accounting, Jamal Roudaki
Faculty of Commerce - Papers (Archive)
Most universities and higher education institutions in developing countries seem to concentrate on areas of specializations in teaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies (i.e. AACSB) require general education to be part of the accounting degree. This paper aims at finding out how educators and practitioners differ in terms of their preference ratings of general education knowledge in accounting curriculum. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that, the two groups differ in their preference in general …