‘Lights,Camera, Action!’ Video Technology and Students' Perceptions of Oral Communication in Accounting Education

Abstract

This paper examines the influence of an authentic assessment item on three dimensions of oral communication in accounting education: skills, self-efficacy, and relevance. An explanatory mixed methods design is used to explore students' perceptions of their development. The results indicate that an elevator pitch assessment has a positive impact on all three dimensions. In particular, the employed video technology fosters greater self-awareness and a more accurate perception of skill levels, and enhances students' self-efficacy. The contextualised learning experience also enables students to better appreciate the relevance of oral communication to their future careers. The paper extends the literature on video technology, self-efficacy, and generic skills development in accounting education, and provides relevant stakeholders with evidence of an authentic activity that can assist with bridging the skills-expectation gap.     

Meta programmes for identifying thinking preferences and their impact on accounting students’ educational experience

Meta programmes are a way of indicating unconscious thinking preferences that influence how a person perceives the world, and how that person behaves and communicates with others. Meta programmes provide an easily understood language that can facilitate an understanding on the part of accounting students and faculty, of metacognitive processes, an important pre-requisite to developing the skill of learning to learn. This paper reports the results of an interview-based study which identifies 11 meta programmes important to the specific context of students’ educational experience. Meta programmes are found to affect the ability/inability of certain students to manage the educational process, a result that improves our understanding of why some students are better at coping with the demands of higher education than others. Since meta programmes are considered to operate at an unconscious or metacognitive level, raising awareness of their thinking and learning styles offers students the opportunity to influence, or change, their own cognitive processes involved in learning and therefore to enhance that learning. An increased understanding on the part of accounting faculty of their own and their students’ meta programmes offers potential for improving communication with students and designing more effective teaching and feedback strategies.     

Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting

Abstract

This study investigates the influence of vocational interests on the learning approach of accounting students at the undergraduate level. It brings together two theoretical models: vocational interests and approaches to learning, to investigate student learning in the accounting discipline. The research focus is supported by more general findings from the education literature which suggest that interest-oriented learning leads to superior approaches to learning. The research was tested using 917 tertiary accounting students across two universities. The associations between vocational interests and learning approaches provide support for the theoretical model linking vocational interests (e.g. conventional) with deep learning approaches in a tertiary accounting environment. There are practical implications for the teaching of accounting with particular reference to whether the current curriculum reinforces the values of those individuals with conventional interests.     

Computer-assisted teaching and learning in accounting: pedagogy or product?

The availability of cost-effective computer technologies is a dynamic that has the potential to dramatically change university accounting education. There are various motivations for university accounting departments to adopt computers and computer-assisted learning technologies, and a range of applications are available. The application of computer technologies has implications for student performance, efficiency and effectiveness within accounting departments, and course content—all of which should be considered. The possibilities for generating broad accounting education reform with computers are also significant.Computer technology should not be seen as a passive addition to the classroom. If driven by the desire to economise on the inputs to the educational process, or to expand the conventional content of accounting courses, such technology may have dysfunctional consequences.This paper examines the role of computer technologies in accounting education, the motivation for their introduction and use, and the impact they may have on the contemporary education of accounting students.     

The plight of accounting education in Australia: a sense of déjà vu

Abstract

Advocates of the case method in accounting education have provided strong arguments in favour of this classroom approach. However, a primary objection has been unanswered. Cases generate ‘canned’ solutions that, when passed between students, jeopardize the accountability of individual efforts and the educational value of the exercise. Although students have leveraged computer technology to exacerbate this problem, academic staff generally have not ‘fought fire with fire.’ This paper shows how computer technology, through the use of artificial intelligence, can restore the confidence that each student will work his/her own case solution and, therefore, will extract the intended educational value from the effort. With computer technology made to act intelligently, the case method in accounting classes should become more robust as a primary pedagogical device.     

A factor analysis on knowledge and skill components of accounting education: Chinese case

Accounting education reform is being called upon by the profession and business communities in many countries under new business environment with high-tech production, economic globalization and intensified market competition. This study, by applying the factor analysis research method, has empirically-developed 6 latent constructs about the desirable knowledge and skill components that should be emphasized in accounting education in order to meet the challenges stemming from the changing business environment, i.e., business/management skills, business/management knowledge, core accounting knowledge, personal characteristics, general knowledge, and basic techniques. The structural order of, or the interrelationship among, these six dimensions of the knowledge and skill requirements in accounting education is also elaborated based on the analysis of factor loading results. The findings of this study should assist various groups of stakeholder (e.g., accounting practitioners, educators and students) to gain a better understanding of needed changes in accounting education and provide input for redesigning accounting curriculum to promote a smooth progress of accounting education reform in China and other countries.     

Software section

Abstract

In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment.     

Accounting education research: a retrospective over ten years with some pointers to the future

Abstract

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating integrating Facebook into pedagogical practice are a recent addition to this research. However, there is a lack of disciplinary-specific guidelines to inform both accounting educators' and accounting students' use of Facebook as a learning resource. Indeed, Facebook's pedagogical affordances are a generally overlooked field of enquiry in accounting education research. The principles proposed in the paper are informed by the literature on Facebook and student engagement, and the concept of digital citizenship, which illuminates the importance of the responsible and professional use of Facebook by accounting students and the development of online practices and behaviours that enhance students' appeal to the accounting profession.     

The Sheldon effect: fixed mindset does not always mean fragile confidence

ABSTRACT

More than just intelligence is needed to learn accounting. We see from prior work that the non-cognitive aspects of learning can influence the experience for accounting students. We investigate by survey both self-efficacy beliefs [Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215] and mindset [Dweck, C. (2006). Mindset: The new psychology of success. Random House] relative to academic performance of accounting students in a first year university course. Analysis of the data shows that mindset is not a predictor of academic success, whereas self-efficacy beliefs have explanatory power. Dweck [2000. Self-theories: Their role in motivation, personality, and development. Psychology Press; 2006. Mindset: The new psychology of success. Random House] claims that students with a fixed mindset also will have fragile confidence. By measuring both self-efficacy beliefs and mindset together, we provide evidence that this may in fact not be the case. Students can have a fixed mindset and high confidence towards learning accounting.     

Widening participation and contextual entry policy in accounting and finance

The paper examines the performance of accounting and finance students entering university via a ‘widening participation’ scheme that seeks to attract students who have been historically under-represented in higher education. Focus is placed on the policy of providing contextual entry offers that recognise that academic qualifications be judged in the social context in which they were achieved. Accounting and finance recruits the highest proportion of ‘widening participation’ students at a UK ‘Russell Group’ university and provides a key arena for investigating widening participation policy. The study is based on a quantitative analysis of relative performance levels over 12 years and interview findings with 27 students. The quantitative results show that those receiving contextual offers perform at least as well at university level as students with equivalent entry qualifications, thereby supporting contextual entry offer policy. The paper also provides insights into why accounting and finance is popular with ‘widening participation’ students.     

Leading by feel

Like it or not, leaders need to manage the mood of their organizations. The most gifted leaders accomplish that by using a mysterious blend of psychological abilities known as emotional intelligence. They are self-aware and empathetic. They can read and regulate their own emotions while intuitively grasping how others feel and gauging their organization's emotional state. But where does emotional intelligence come from, and how do leaders learn to use it? In this article, 18 leaders and scholars (including business executives, leadership researchers, psychologists, an autism expert, and a symphony conductor) explore the nature and management of emotional intelligence--its sources, uses, and abuses. Their responses varied, but some common themes emerged: the importance of consciously--and conscientiously--honing one's skills, the double-edged nature of self-awareness, and the danger of letting any one emotional intelligence skill dominate. Among their observations: Psychology professor John Mayer, who co-developed the concept of emotional intelligence, warns managers not to be confused by popular definitions of the term, which suggest that if you have a certain set of personality traits then you automatically possess emotional intelligence. Neuropsychologist Elkhonon Goldberg agrees with professors Daniel Goleman and Robert Goffee that emotional intelligence can be learned--but only by people who already show an aptitude for it. Cult expert Janja Lalich points out that leaders can use their emotional intelligence skills for ill in the same way they can for good. "Sometimes the only difference is [the leader's] intent," she says. And business leaders Carol Bartz, William George, Sidney Harman, and Andrea jung (of Autodesk, Medtronic, Harman International, and Avon respectively) describe situations in which emotional intelligence traits such as self-awareness and empathy have helped them and their companies perform at a higher level.     

An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States

Accountants are often confronted with ethical decisions. Yet, some prior research indicates that both public accountants and accounting students in the U.S. may not have as high a level of moral reasoning as other professionals. One measure of moral reasoning ability is the Principled score, or P score, as determined by the Defining Issues Test. Prior research on accounting professionals and students using this measure has largely been confined to the U.S. This study compares the ethical reasoning abilities of American and Irish accounting students. We find that the mean P scores of American and Irish students are similar. However, gender and liberal/conservative attitudes are significant explanatory variables for moral reasoning ability across countries. In addition, our results show that students do correctly self-assess their moral reasoning abilities. We also find that those students with the lowest levels of moral reasoning abilities are the least likely to favor required ethics training in accounting programs. This may imply that students most in need of ethical training are less likely to seek this training.     

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia

Using data collected through survey questionnaire across 15 universities, we examine the effect of emotional intelligence on academic work performance (in research, teaching and service) in Australian business faculties. We find academics’ ability to use emotion enhances performance across research, teaching and service, while ability to regulate emotion enhances performance for teaching and service only. We also find support for a process‐based model of emotional intelligence in which appraisal of emotion is a necessary antecedent to emotion’s use and regulation. The results have implications for management in appointment decisions and professional development programmes in business/accounting faculties.     

我国高等院校体育课程开设“棋类三项”内容可行性的分析

棋类运动可以开发青少年的智商,促进其情商的发展,帮助青少年形成乐观向上的生活态度、和谐相处的人际关系。高校体育作为终身体育中的一个重要阶段,对学生体育意识的培养与终身体育的思想渗透有着极为深远的影响。在我国高等院校体育课程中开设"棋类三项"内容将有助于我国高等院校体育课程的完善,也将有助于我国高等教育的可持续发展。     

会计人才能力需求与本科会计教育改革:利益相关者的调查分析

本研究利用焦点团体访谈和问卷调查方法,探讨中国本科会计教育改革的问题。通过对会计师、会计学生和会计教师三类会计教育利益相关者的结构化访谈和问卷调查,研究不同利益相关者在会计毕业生能力项目和会计教学方法两个方面的期望认知。研究结果表明,不同利益相关者之间对部分能力项目和教学方法存在认知差异,教师是否接受海外教育背景对这两类项目的认知差异不显著。根据研究结果,我们分析了其产生的原因以及对中国会计教育改革的启示。     

Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis suggests that university accounting programs could consider increasing the emphasis placed on particular EI and non-emotional intelligence (non-EI) skills while other skills could be de-emphasised. While non-EI skills were ranked higher than EI skills, some non-EI skills are considered well developed in graduates and others are viewed as important but not well developed. While employers expect correspondence between the skills seen as important in the workplace and their expected development in university, there was also reverse correspondence in that employers do not expect universities to develop skills considered less important in the workplace.     

An analysis of the association of demographic variables with the cognitive moral development of Canadian accounting students: an examination of the applicability of American-based findings to the Canadian context

This study describes the association between demographic variables and the moral development of 214 accounting students enrolled in an English-Canadian university and compares it with the moral development of American accounting students. The results of this research indicate that demographic associations identified in American-based accounting-ethics research are found to apply to the Canadian sample. Similar to US-based findings, the moral development of the sample of Canadian accounting students is associated with both years of education and gender, with no significant association with age or audit experience. However, the results of this study do not support Ponemon and Gabhart’s (1994) supposition that the difference in the level of moral development between Canadian and American professional accountants may reflect a difference in level of moral development between Canadian and American accounting students. Furthermore, the results of this study indicate that there may a significant difference in level of moral development between Canadian accounting students with and without English as a mother-tongue.     

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

ABSTRACT

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then re-evaluating the effectiveness of ethics training. A cohort of final-year accounting students with significant ethical training evaluated ethical scenarios. Half were moral (non-legal) and half contained legal as well as moral components. After further ethical instruction they re-evaluated the scenarios. Ethical attitudes towards legal/moral issues improved, but attitudes towards moral-only issues did not. This questions previous studies which purport to demonstrate the effectiveness of ethical instruction and queries the benefits of accounting ethics education. Are fundamental ethical principles being ignored in an effort to prevent more obvious accounting wrongdoings? Accounting ethics training needs to be reassessed if true ethical improvement is to be achieved.