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Full-Text Articles in Business
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Towards Accounting Students Workplace Preparedness: A Unique Internship Approach, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
Undergraduate accounting students would benefit from the combined learning approach of simultaneous classroom and workplace experience to better prepare them for the challenges of industry. In the absence of teachers, subjects and assessment, students need to know how to learn by reflecting on their workplace knowledge and skills, both for professional growth and development, and to adapt to an ever-changing workplace environment. This paper presents a unique internship programme for business students, focusing on their learning beyond the classroom. The Commerce Internship Programme (CIP) developed and implemented at the University of Wollongong, Australia, offers a model for enhancing student engagement …
The Spread Of Ict Innovation In Accounting Education, Sam H. Jebeile, Indra Abeysekera
The Spread Of Ict Innovation In Accounting Education, Sam H. Jebeile, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student perspective is usually considered fairly difficult. Following the pilot of the module, student responses were collected via questionnaire in order to evaluate their perceptions regarding the WEBLEARN module. Diffusion of innovations theory was utilized as a framework for assessing student responses and to guide further development of modules in …
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine
Faculty of Commerce - Papers (Archive)
This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling …
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …
What Is (Accounting) History?, Michael J. Gaffikin
What Is (Accounting) History?, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want …
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Faculty of Commerce - Papers (Archive)
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Fair Value Accounting In China: Neoliberalisation And Accounting Change, Ying Zhang, Jane L. Andrew, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper explores the tension between neoliberal theory and practice by using China as an example. This paper investigates the implementation of Fair Value Accounting (FVA) in China and argues that market share prices are not ‘fair values’ of companies’ financial position as theories of FVA assume, rather, they project only the distorted share price movements caused by the strong intervention of the Chinese government with its multiple and often competing agendas. By positioning this regional event in a broad neoliberal context, this paper argues that the accounting term ‘fair value’ is imbued with assumptions about the state and the …
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Learning Outside The Textbook: Accounting Students' Reflections In An Internship Programme, Bonnie Amelia Dean, Graham D. Bowrey, Michael D. Clements
Faculty of Commerce - Papers (Archive)
The opportunity to gain professional industry experience for accounting students whilst undertaking their undergraduate degree provides them with both a competitive edge in the marketplace and an opportunity to experience the activities undertaken in their chosen profession. Structured experiential learning programmes enables students the practical opportunity to apply their knowledge in an industry context and to reflect on their personal learning journey. This paper presents an innovative and flexible internship programme which based upon an e-learning framework fosters learning through reflection based assessments. Through a preliminary investigation, it is revealed that accounting students after undertaking this programme, reveal learning pertaining …