Some thoughts on social and environmental accounting education

Although there are probably more academics interested in the social and environmental dimensions of accounting than previously, there is still relatively little discussion of curricular and pedagogical issues in this branch of the accounting domain. This paper attempts to raise the structure of social and/or environmental dimensions within accounting education for debate. This is done by proposing the qualitative background to a social and environmental accounting course, and then suggesting curricular materials and assessment approaches that have been used in this area.     

An examination of the work of the Accounting Education Change Commission 1989–1992

This paper reviews the literature concerning the Accounting Education Change commission(AECC)

and the most recent attempts to create a climate of change within accounting education in the United States.The background leading up to the creation of the AECC is briefly stated, followed by a commentary on the activities and pronouncements issued by the AECC so far. The paper concludes with an evaluation of the performance of the AECC project to date, and consideration of the implications for accounting education in other english-speaking countries.     

Evidence that independent research projects improve accounting students' technology-related perceptions and skills

Advances in technology require that accountants possess skills to obtain information from various sources, complete computer-based projects, and use computers as a tool to achieve other business-related objectives. Students not only need to develop skills to access information but, more importantly, they also need to improve their perceived ability to utilize computers successfully. This paper describes a project in which accounting students were required to independently analyse a publicly-traded company using text- and Internet-based resources. The goals were to concurrently develop students' computer-based skills and improve perceptions toward technology. In addition, since research using nonaccounting students has shown that self-efficacy and confidence in the use of technology differs between the genders, this study also analysed gender-related differences in perceptions towards computers. The results show that the project enhanced students' Internet knowledge and skills to access information from multiple sources. Students also improved their perceived ability to use computers to analyse technical problems, their computer-based project completion skills, and their understanding of the Internet. Furthermore, while female students indicated lower perceived ability to work on technology-related projects before the assignment, participation in the project elevated their confidence levels. In general, this paper demonstrates the value of designing assignments to improve students' perceived computer-related abilities, and provides insight into gender differences in perceptions towards technology.     

Topical coverage in internal auditing: academic versus practitioner perceptions

This study reports the results of research that investigates whether a gap may exist between academic content and practitioner needs in the area of internal auditing within the USA. Questionnaires were sent to internal auditing faculty and practitioners to identify and quantify the perceived importance of 25 different internal auditing topics, as well as the use of case studies and practitioner classroom visits as pedagogical techniques. Groups were in substantial agreement on the relative importance of the topics. However, some specific topic differences were noted, with educators placing more importance on items including engagement planning, preliminary surveys, audit programmes, risk management and fraud. Practitioners placed more importance on the qualities desired in staff internal auditors, Certificate in International Auditing (CIA) examination preparation, and computer auditing. In addition, there was considerable agreement between the two groups on the use of case studies in the classroom, as well as classroom visits from practicing internal auditors.     

The internationalization of British professional accounting: the role of the examination exporting bodies

This paper extends the seminal study of the role of the UK accounting profession undertaken by Johnson and Caygill (1971). It is argued that the influence of the British accounting profession upon overseas countries has changed significantly from the export of UK accountants to the export of examinations. This has greatly facilitated the attainment of a UK qualification by overseas nationals and thus enhanced the international influence of UK accounting principles and practices. The possible implications of this trend for importing countries are also explored. Finally, the paper discusses the impact of this new development upon the professional body which is the leading provider of overseas examinations.     

会计制度变迁、机构持股与上市公司业绩的实证研究

文章主要在于考察会计制度变迁前后,机构投资者对持股上市公司业绩的影响.我们发现,总体而言,2007年新会计准则实施前后,机构投资者持股与上市公司业绩都是正相关,不存在差异.但是,在分年度样本中,新会计准则实施前后,这种相关性存在明显差异.新会计准则实施前的分年度样本中,机构投资者持股比例只与公司的Tobin＇Q值之间存在显著的正相关,与CoreROA和CFROA等业绩指标之间关系不显著.在新会计准则实施后,机构投资者持股比例与所有的公司业绩指标Tobin＇Q、CoreROA和CFROA等之间都存在显著的正相关关系,并且通过了敏感性测试.说明新会计准则实施后,机构投资者更能够发挥作用,全方位提高上市公司的业绩.     

Accounting Education for the Twenty-first Century

The task of accounting is to provide reliable knowledge. The standard textbooks and curricula give no analytical attention to what this means. They perpetuate processes that had their origins in the desire to conceal rather than to disclose. Recurrent criticism of the products of practice may only be averted if the educational establishment gives greater attention to the nature of money and prices, the conditions of valid measurement, the logic of choice, the regulation of complex processes, and the consequences of misdirected thought and misleading practices.     

Commentary on: A synergistic approach to an accounting educator's primary responsibilities

Many students find the application of sampling theory to audit testing difficult, even if they have a good grounding in business statistics. This paper describes an action-learning technique used to teach audit sampling theory to third-year business degree students at The Open Polytechnic of New Zealand. Feedback from students indicated that they found action-learning better than traditional lectures and printed material in enhancing their understanding of sampling theory and practice and in maintaining their interest and enjoyment.     

Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics

This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the post graduate Accounting Schools, have a basic understanding of the IESs and view this global harmonization as favorable whereas staff who teach at undergraduate level or at ordinal postgraduate level in tertiary schools have a much lower understanding and perception. This is of concern to the accounting profession as it is in these undergraduate schools and ordinal postgraduate schools from where the majority of successful CPA examinees graduate each year. The findings also indicated that the IESs can be effectively used as a benchmarking tool within the Japanese accounting academics.     

Critical reading in accounting

The wave of postmodernism has reached accounting studies. With it that wave has brought new thought provoking and inspiring ideas such as: the local determination of meaning and the proposition that meaning of signs comes from other signs, not from reality. However, if these ideas are left abstract, they may not inspire accounting education with their full potential. Hence, this paper offers a three-stage framework of analysis, the so-called strategy of critical reading, which draws upon ideas of postmodernism and hermeneutics. The framework suggests how the reading of accounting texts could find new insights from postmodern ideas, without lapsing into a linguistic idealism that would deny the world any external reality independent of language.     

Accounting and Finance: authorship and citation trends

Accounting and Finance (A&F ) has experienced a surge in published research in the last decade. The analysis here reveals a marked increase in the number of published articles in A&F since 2003, a distinct trend for published papers to have a larger number of authors, a significant and stable contribution by the top 5 Australian accounting/finance departments, as well as a notable increase in contribution from non‐US foreign universities, particularly those located in the UK, Canada, Hong Kong, Singapore and Spain. An analysis of citations indicates the increasing impact of A&F in recent years.