Accounting Commons^™

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Responses To General Capabilities Framework For Tertiary Education, Tony Shannon

International Journal for Business Education

The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne

Academic Freedom And Academic Integrity, Tony Shannon

International Journal for Business Education

The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.

Comments On Teqsa Discussion Paper: "Making And Accessing Claims Of Scholarship And Scholarly Activity", No Author

International Journal for Business Education

The Background and initial discussion are extracts from the TEQSA paper dated 12 October 2020, as are the subsequent statements of Principles and associated Questions. The layout here is to make it easier for interested staff to comment and contribute to our response to TEQSA if it is eventually deemed appropriate and useful to make such a submission. In any case, it is useful to have a discussion among colleagues on this important topic and what the regulator expects from providers and their staff.

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 …

Associate Membership Of Hte Commercial Education Society Of Australia, Tony Shannon

International Journal for Business Education

Associate Membership of the Commercial Education Society of Australia (A.C.E.S.) can be achieved by completion of an assignment on twelve generic employability skills. This can be done remotely by interested persons or through a twelve-week program of classes followed by twelve weeks devoted to the assignment with consultation with the program tutor.

Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong

International Journal for Business Education

Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).

The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems, Tony Shannon

International Journal for Business Education

In October 2018 the Commonwealth Minister for Education, the Hon. Dan Tehan MP announced that Australia’s Higher Education Provider Category Standards will be reviewed to ensure the sector has the capacity to meet the evolving needs of students, employers and the wider community.

Continuing Professional Development And The Commercial Education Society Of Australia, Kathleen Mckenzie, Jacob Munday

International Journal for Business Education

The Commercial Education Society of Australia (CESA) was founded in 1910 and incorporated in 1911 as a non-profit company limited by guarantee. The mission of the Society is to provide students with the opportunity to raise their standards of education so that they can take advantage of the opportunities for further education and employment. This is reflected in the Society’s coat-of-arms ‘Digne Ambulate’ — walk worthily.

Group Learning And Tutoring, Tony Shannon

International Journal for Business Education

There are some academic subjects, particularly problem-based units, where group learning is beneficial, particularly as so much professional work is conducted in groups, whether formal or informal. These notes are merely an introductory outline to what can be an important element of some learning and assessment.

Irish Catholic History In Australia's Oldest Secretarial College, David Ryan

International Journal for Business Education

Patrick Careers Academy, founded in 1923 by the Sisters of Mercy as St Patrick’s Commercial College began as a way of helping young working class women gain employment in Sydney’s corporate world with training as personal assistants and legal secretaries.

Short Courses And Digital Tertiary Education, Tony Shannon

International Journal for Business Education

The Covid-19 pandemic has brought changes to many parts of our lives, particularly vocational and higher education. The changes have been positive and negative.

Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams, Maria Randazzo-Davis, Christopher Nelson Ph.D.

International Journal for Business Education

This study investigated if the gender composition of teams impacts performance by examining the relationship between student-level variables of cultural intelligence and global knowledge and team-level variables of team performance. Data were collected from 1,922 students across 40 countries participating in 446 teams. Results of independent samples t-tests and multiple regression analyses at the student and team levels showed that gender and international status were related to global knowledge and cultural intelligence, whereas gender, global knowledge, and cultural intelligence were all significantly related to team performance. The coefficient of variation was found to be low, suggesting that other variables might …

Teaching And Assessing With Taxonomies, Tony Shannon

International Journal for Business Education

The development of taxonomies which articulate learning outcomes are necessary to disconnect the silos among educators, employers and learners (Mathews, 2019; Uranis et al.) What are taxonomies? A taxonomy is a systematic classification of objects. Why do they matter? Without systematic classification and coding it is difficult to compare or combine objects. How are they relevant to teaching and learning? In the years after the Second World War, educational psychologists saw the progress made in the biological sciences with taxonomies and started to apply them in education. Among the first to appear in the mid-50s was the work of Bloom.

Microcredentialing, Tony Shannon

International Journal for Business Education

According to Andrew Norton, ”We are regularly being told that in an era of technology-driven labour market change we will need to reskill and retrain much more than we did in the past. Perhaps we will. But it is hard to find evidence for this in the available data.”

Alignment Of Learning Outcomes And Assessment, Tony Shannon

International Journal for Business Education

Too often there can be data for inputs and outputs, but there is often missing information for intermediate phases. Here then we show the development of intermediate parts of the design of an assessment process which aligns with the learning outcomes of a unit or subject within a course. This is prior to the design of any soft computing for implementing and automating the process. These unit learning outcomes are subsets of the learning outcomes of the course of which the unit forms a part, and these course learning outcomes reflect the graduate attribute of the institution: that is, those …

The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …

Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat

Jurnal Vokasi Indonesia

The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …

To Cancel Debt Or Not To Cancel Debt: Evaluation Of Debt Cancellation Or Provide A Tax Credit, Jose Jay Vega, Jan Smolarski, Nikki Shoemaker, Kelly Noe

School of Accountancy Faculty Publications

U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation effect is subject to debate. On the lower end, student debt relief may add only about 0.2% points to annual inflation. Proponents have also circulated linking student loan repayment to income levels. We propose an alternative approach to …

Tinjauan Analisis Desain Grafis Pada Konten Infografis Transportasi Darat Instagram Dewan Transportasi Kota Jakarta: Studi Kasus Tahun 2021, Hardika Widi Satria, Putri Ayu Ningtyas, Muhammad Anas Ramadhan Sumirat

Jurnal Vokasi Indonesia

Paper ini membahas desain grafis di dunia periklanan dan pemasaran. Desain Grafis menggunakan kata, gambar dan elemen grafis untuk berkomunikasi serta merupakan bagian dari ekspresi verbal-visual. Infografis saat ini banyak diaplikasikan di dunia periklanan. Dewan Transportasi Kota Jakarta (DTKJ) berusaha membangun brand awareness melalui medium infografis. Infografis yang dibuat merupakan infografis mengenai transportasi darat yang dibuat secara berkelanjutan, berisi tentang ketersediaan transportasi, rute transportasi, jam transportasi, kondisi transportasi, dan kebijakan mengenai transportasi guna membangun brand DTKJ itu tersendiri menjadi sebuah instansi mengenai transportasi di DKI Jakarta yang menarik, aktif, dan sustainable. Instagram digunakan oleh DTKJ sebagai salah satu pendekatan social …

Lingkungan Kerja, Employee Engagement Dan Kepuasan Kerja Karyawan Non Medis Di Rs Hermina Bogor, Nur Fadilah Dewi, Ressa Maharani

Jurnal Vokasi Indonesia

Kualitas pelayanan kesehatan di rumah sakit dapat ditingkatkan melalui lingkungan kerja, employee engagement dan kepuasan kerja yang merupakan faktor penting dalam meningkatkan kinerja karyawan. Lingkungan kerja sangat berpengaruh dalam diri karyawan dan yang berada di sekitarnya dalam menjalani tugas-tugasnya. Tujuan penelitian ini untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja karyawan non medis di RS Hermina Bogor. Penelitian deskriptif kuantitatif pada karyawan non medis RS Hermina Bogor dengan sampel berjumlah 64 orang dengan instrumen kuesioner employee engagement. Hasil penelitian didapatkan persentase karyawan non medis untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja dapat disimpulkan bahwa lingkungan kerja karyawan …

Pemeliharaan Berkala Generator Set Rumah Sakit, Amanda Deani, Elsa Roselina, Ari Nurfikri

Jurnal Vokasi Indonesia

Generator set (genset) merupakan utilitas rumah sakit dan termasuk dalam pengawasan instalasi sarana prasarana rumah sakit. Keandalan waktu genset untuk memberikan suplai otomatis harus tercatat dan dievaluasi secara berkala, karena hal ini memengaruhi suplai listrik untuk peralatan medis yang berhubungan langsung dengan keselamatan pasien. Salah satu kegiatan yang harus disiplin dalam pelaksanaannya adalah pengisian checklist pemeliharaan. Penelitian ini dilakukan untuk mengetahui gambaran dalam pemeliharaan generator set secara berkala. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang meliputi data pemeliharaan, data operasional, dan data kerusakan genset Tahun 2021. Data yang dianalisis adalah perhitungan Specified Operating Time (SOT), …

Making Then Meaning, Ben Denzer

Masters Theses

This is an artist talk contained within a book. It is 816 pages and 49 minutes long. Closed captions run across the spreads. A video of this talk can be watched on bendenzer.com/making-then-meaning

At RISD, I’ve been prompted to expand the scope and tools of my practice and to reflect on questions of meaning in my work.

I spend my days making things, but I’ve never really had good answers to questions of why I make the things I make, or what their meaning is. I don’t think there are simple answers to these questions.

I think meaning comes from …

How Are Senior Citizens Capable To Cope With The World Of Digital Natives?, Hely Westerholm, Pirjo Takanen-Körperich

International Journal for Business Education

This study discusses the continuously growing threat to the senior citizens*), later called seniors, who can be isolated from the society if their digital competences and experiences are too poor in today’s digital world. It has been noted that to cope with one’s pursuits seniors need to actively construct and maintain their capabilities in ways that are flexible in the world of the digital devices, in response to the changing vicissitudes of life. Thus, the claim above illuminates the issue that the ability to learn from experiences is highly valued in the digital world.

The seniors are obliged to closely …

The Barriers To Active And Experiential Learning In Accounting Education, Elizabeth Holbrook

Doctor of Business Administration (DBA)

This qualitative phenomenological study explored the barriers accounting faculty face to incorporating more active and experiential learning into accounting education. Twelve accounting faculty from a variety of universities throughout the United States were interviewed, including those who are part of the Council for Christian Colleges and Universities (CCCU) and whose business schools are accredited by the Accreditation Council for Business Schools and Programs (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). These interviews revealed six significant barriers and 23 sub-barriers that prevent accounting faculty from incorporating more active and experiential learning into their classes. The significant barriers …

Measuring The Learning Effectiveness Of Two Courses In A Program In Accounting Data And Analytics, Clarence Goh, Duan Ning, Magdeleine Lew, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Driven by rapid technological innovation, information technology (IT) is expected to significantly alter the way that accountants work. However, both accounting researchers and practitioners have observed a shortage of accounting professionals who currently possess the relevant technology skillsets to exploit technological advances. In response, the School of Accountancy of a Singapore-based university launched a second major program in Accounting Data and Analytics in 2018. In this study, we examine the learning effectiveness of two courses – Business Data Management and Data Modelling & Visualization – offered as part of the program. Overall, our results suggest that the courses are effective …

The Neglected Need For And The Effects Of Sustainability In Accounting Curriculum, Timothy G. Coville

Journal of Global Awareness

In 2013, the American Institute of Certified Public Accountants (AICPA) issued a paper that encouraged accountants to use their expertise and skills to “help an organization link sustainability activity to strategies using accounting measures, tools, theories, and techniques” AICPA (Oct. 2013 page 6). Later that same year, the Association to Advance Collegiate Schools of Business (AACSB) added “diversity, sustainable development, environmental sustainability, and other emerging corporate and social responsibility issues” to its accreditation standards for accounting programs AACSB (2013). All along sustainability, accounting continued to grow in importance, as evidenced by the percentage of S&P 500 companies that issue sustainability …

Analisis Tren Saham Cfd, Forex Dan Kripto Menggunakan Pendekatan Fuzzy, Yulius Eka Agung Saputra

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menemukan solusi untuk mengatasi ketidakpastian dalam menentukan waktu yang tepat untuk bertransaksi dan berinvestasi dalam produk derivatif perdagangan valas. Metode yang digunakan adalah dengan menguji beberapa indikator teknikal, seperti Ichimoku, KSA, Fuzzy Logic, dan Expert Advisors, pada semua pasangan yang diuji berdasarkan sesi (Jepang, London, AS). Hasilnya menunjukkan bahwa penggunaan kombinasi indikator teknikal ini dapat memberikan keuntungan maksimum dan kerugian tertunda minimum untuk semua pasangan yang diuji, sehingga dapat membantu para pedagang untuk menentukan kondisi yang tepat untuk berdagang dan berinvestasi yang diperkuat dengan nilai Mean Square Error (MSE) sebesar 5% dan Mean Absolute Percentage Error …

Northern Oil & Gas Strategic Audit, Jacob Hansen

Honors Program: Senior Projects (Public)

Northern Oil & Gas is an energy company that operates in various basins across the United States. The company utilizes a non-operating model, meaning it does not drill wells or operate rigs, but rather partners with operators and acquires fractional working interests in drilling units. This report seeks to understand Northern Oil & Gas’ business model by examining its competitive strategy, advantages, and resources. Internal and external environmental factors are also analyzed using both PESTEL analysis and Porter’s Five Forces. In addition, key challenges facing the company are explored and recommendations are given on how Northern Oil & Gas can …

Profiting From Dow Jones Industrial Index And Hang Seng Index Using Moving Average And Macd Optimization Model, Anthony Yeung, Joe Wailun Chung, Nibhrat Lohia, Onyeka Emmanuel

SMU Data Science Review

Before the internet, high-speed laptop computers, and big data became accessible and popular, academia on stock market trading concentrated on Efficient Market Hypothesis (EMH). EMH hinges on the idea that the market is efficient and there is no extra return that could be generated. With the dynamic development of the internet, big-data and computing technology, many researchers started to pay attention to Technical Analysis and its usage. Numerous academic papers claimed that technical analysis can enhance returns by using various technical tools. This paper explores in-depth the simulation model of Moving Average and Moving Average Convergence/Divergence (MACD) to come up …