Business Commons^™

Learning Styles Of Students And Instructors: An Analysis Of Course Performance And Satisfaction, Marshall A. Geiger, Edmund J. Boyle

Accounting Faculty Publications

Accounting educators have utilized Kolb's Learning Style Inventory (LSI) in the assessment of accounting students and the accounting curriculum. This study extends these earlier works by examining the effect of student and instructor learning style, as measured by the revised 1985 LSI, on introductory course performance and ratings of satisfaction with both the course and the instructor.

The results indicate no significant effect of student/teacher learning style interaction on final course grade or students' ratings of satisfaction. However, instructors having a convergent learning style were given significantly higher satisfaction ratings regardless of student learning style.

Learning Styles Of Introductory Accounting Students: An Extension To Course Performance And Satisfaction, Marshall A. Geiger

Accounting Faculty Publications

Togo and Baldwin (1990) have recently utilized Kolb's 1976 Learning Style Inventory (LSI) in the assessment of introductory accounting student performance. This study extends this earlier work by examining the effect of learning style, as measured by the 1985 LSI, on introductory exam performance and ratings of satisfaction with the introductory course. Learning style was found to be significantly related to overall exam performance; with those maintaining a similar learning style as the instructor (i.e. assimilator) performing best. Additionally, learning style was also found to affect student ratings of course satisfaction.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Scholarship and Professional Work - Business

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb

Faculty of Business - Accounting & Finance Working Papers

The dynamic environment created by increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to maximise the use of this technology with a view to providing our future graduates with a competitive advantage and academic staff with more research time.

Accounting For Identifiable Intangible Assets: No One Right Way, M. M. Greenwell, G. E. Tibbits

Faculty of Business - Accounting & Finance Working Papers

This paper considers the conceptual basis for various arguments as to the most appropriate method of accounting for identifiable intangible assets. The conceptual framework propounds the view that information needs of users have primacy. One consequence of this is that shareholders' views should be considered. Partial results of a major survey of the shareholders of Pacific-Dunlop Ltd, undertaken by the authors, are drawn on. These results indicate that shareholders have a variety of views regarding the accounting for identifiable intangible assets. A conclusion is drawn that in order to meet the information needs of the users, no single method should …

The Sacred And The Secular: The Variable Significance Of Accounting In A Religious Organization, P. Booth

Faculty of Business - Accounting & Finance Working Papers

There is a growing body of accounting literature that argues for the need to understand accounting as embedded in the social contexts within which it was developed and is used (for example, Berry et al, 1985; Burchell et al, 1980; Chua, 1988; Hopwood, 1978, 1983; Nahapiet, 1988; Preston, 1986). Instead of seeing accounting practices as functionally or dysfunctionally fitted to the organization, this literature tends to view them as reflexive constructions of the everyday activities of the members within their organizational and social context; as the result of specific organizational and social historical patterns. This focus replaces a concern with …

Habermas & Learning & Teaching, M. M. Greenwell

Faculty of Business - Accounting & Finance Working Papers

This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …

Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo

Faculty of Business - Accounting & Finance Working Papers

This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …

Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor

Theses : Honours

The purpose of this study is to ascertain factors that may explain an Australian firm's approach to accounting for goodwill and to examine the diversity that existed in accounting for goodwill in the pre-standard era. Utilising a costly contracting framework, determinants of the accounting policy choice are proposed and three separate groups of hypotheses are formulated. The ex ante hypothesis in this study utilises industry as an explanatory variable that would be expected to explain the motivations of accounting choices by firms. It was found that there is no significant association between industry classification and the choice of method in …