Observations of supervisors and an actuarial research student on the qualitative research process

We report on lessons and insights concerning an interview-based, qualitative research thesis undertaken by an honours year university student in actuarial studies, who had no previous experience with qualitative research. Motivations and the need for research of this nature are provided in depth. Observations are presented on key areas of the research process, from the perspective of both research student and supervisors. This informs future students who may be considering qualitative research, who have not previously engaged in this approach. It also informs supervisors in predominantly quantitative disciplines who may be unfamiliar with some of the nuances of interview-based approaches.     

Effects of Interspersed versus Summary Feedback on the Quality of Students' Case Report Revisions

Abstract

This study examines whether students show greater improvement in written case analyses when given feedback that is either interspersed throughout their written case analyses or presented only as a summary, and whether the benefits of these placements vary across differing levels of student performance in the course. Results from an exploratory field experiment conducted with Canadian accounting students who revised and resubmitted case analyses indicate that the effectiveness of feedback depended on an interaction between its placement and the course performance of students to which it was provided. Lowest-performing students increased the quality of their case responses most when provided with interspersed rather than summary feedback, mid-level students improved more when given summary rather than interspersed feedback, and highest-performing students improved significantly regardless of feedback placement. The primary conclusion from this study is that feedback placement influences how well students at different levels respond, suggesting that teachers should consider students' relative course performance when determining the most appropriate placement for their feedback. We also present evidence of the factors that affect the initial quality of case analyses and which influence students' decisions to revise and resubmit their case analyses.     

Letter from the oasis: Helping engineering students to become sustainability professionals

Sustainability scientists call for education that produces ‘sustainability professionals’, who understand the need for sustainability and can work towards it. However, students often have very different ideas, usually based on an expectation of continued unlimited economic growth. This paper, based on research with large, diverse, first year engineering cohorts, argues that a reflective process and on-line support can contribute to a learning oasis—a supportive environment that encourages students to leave their cultural and intellectual comfort zones. In these circumstances, most students will engage with the personal and professional challenges of what it means to be Globo sapiens, a wise global citizen and global sustainability professional for an increasingly complex century.¹     

Surviving an executive MBA 'riot'

UK higher education institutes (HEIs) have widened participation of students from non-traditional backgrounds. These include students who are aged over 21, students in paid employment, and those with non-traditional qualifications, perhaps from other countries or access courses. This has led to a need to explore factors that might impact upon the learning of such students. A greater understanding of such factors might better enable HEIs to provide all students with opportunities to study accounting. The participants in this study are first year students studying accounting at a post-1992 UK university, which has a high proportion of students from non-traditional backgrounds. A series of interviews with such students and the lecturers who teach them explores what engages and what detaches them from learning when studying accounting. The study suggests factors, such as employment and other commitments away from university and the student's relationship with the university, which might impact on how students engage in learning. The Note discusses the findings with reference to Lucas's (2003, A National Teaching Fellowship Project: Introductory accounting: Achieving relevance interest and understanding, available at: http://www.uwe.ac.uk/bbs/research/research/ntfs/Jan03.pdf accessed 21 August 2004) call for research in the area to be more qualitative and Reay et al's. (2001) Sociological Research Online, 5(4), consideration of Bourdieu's concept of institutional habitus and its influence on HEIs.     

Preparer versus user introductory sequence: the impact on performance in Intermediate Accounting I

The normal subject matter in the first semester of a traditional introductory accounting course closely parallels the content in Intermediate Accounting I. Because research shows that student performance in college accounting courses is influenced by prerequisite courses, one would expect that those who take a user-approach introductory sequence will not perform as well in later courses. The research reported in this paper compares the performance of students in a traditional Intermediate Accounting I course who took either a preparer-or-user approach introductory sequence. Of the 150 accounting majors in the sample, 53 (97) took a user-approach (preparer-approach) introductory sequence. Of the 97 preparer-approach students, 47 (50) were four-year (transfer) students. The results are consistent with prior research and indicate that SAT scores and student effort are significant for each of the individual tests and for the overall average in course examinations. Gender is not consistent a factor in performance, which also supports prior research. The data indicate that students who took a preparer-approach sequence did not score higher in Intermediate Accounting I and that entry status is not a factor in this performance. This finding leads to the question of whether or not a user-approach would better service those students in our introductory accounting courses who are not accounting majors.     

Editorial: The long Road to Publishing: A User-friendly Exposé

This paper describes the 5 year adjustment process followed in one university when formative objective test (OT)-based assessment was introduced into a second level course in order to support the student-centred use of a proprietary CAL package. It then compares the performance and background characteristics of students on two of those years. It finds the OTs identify a different ranking among the students compared to traditional essay-based assessment, that learning styles have an impact upon performance on OTs, finds evidence to suggest that students with low levels of learning styles may be disadvantaged when faced with a need to change their approach to learning and concludes that any explanatory study of student performance should includelearning styles as an independent variable.     

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.     

The development,implementation and operation of an undergraduate distance learning module in auditing: a teaching note

The development of a distance learning module, to be undertaken by students whilst out on work experience in a thick sandwich degree programme, was driven by the motive to maximize the students' time on placement, rather than the belief that the module could be more effectively taught in this manner. However, with many institutions offering work placement as an optional extension within a degree programme, our experiences may pave the way for introducing some academic input into the work placement. This paper outlines the development and operation of an auditing distance learning module, which is undertaken by students during their placement year in an Accounting and Finance degree in Scotland. The pitfalls of distance learning have been well documented and the profile of the cohort which would undertake the course exacerbated concerns. However, the Course Team have produced a model that has been implemented and is currently operating in a manner that has largely satisfied all respective stakeholders, (namely students, educators, employers, professional bodies, and external examiners). The data for the review was generated through informal discussions with the Course Team and a selection of employers. Focus groups with students were also conducted. These were deliberately unstructured in nature to facilitate the use of dialogue with which the participants were familiar. The rationale for this was to allow participants to identify and highlight salient issues as perceived by them, rather than to answer specific questions on topics that the authors believed to be of relevance.     

EMBAs perceived usefulness of academic research for student learning and use in practice

The process of enriching teaching by incorporating academic research is generally seen as important to delivering successful learning outcomes. Engagement with academic research in the classroom also influences practice through students who are, or will soon become, graduates and professional practitioners. However, despite having seemingly attained the status of conventional wisdom, the integration of research, teaching, and practice cannot be assumed to be axiomatic. The linkages between research and practice, and between research and teaching, are not always obvious or easily demonstrable, and there is continuing debate as to the extent to which academic research adds value to student learning or its subsequent use in practice. Additionally, relatively few studies in accounting education have investigated the nexus between research, practice, and teaching from the frame of reference of post-graduate students who are both students and practising managers.In this study, we examine the opinions and observations of students enrolled in Australian and North American Executive MBA programs to gain insights into the ways in which academic research informs student learning and practice, and ways it may be enhanced. Our findings, explicable through the lens of Rational Choice Theory, reveal similarities in perceptions between the Australian and North American Executive MBA cohorts, and suggest the need to more effectively demonstrate the value of academic research as an aid to student learning, and in informing practice. We conclude by offering suggestions as to how to decrease the cost and/or increase the benefits associated with engaging with research in the classroom.     

What actions can be taken to increase whistle-blowing in the classroom?

This study surveyed undergraduate business students on various issues concerning the potential of students whistle-blowing when they observe other students cheating. Developing the courage of one's conviction in our accounting students is important to accounting educators as we are also emphasizing traits such as integrity, skepticism, and professionalism to our accounting students. As the data were gathered in the first introductory-accounting course, students’ cheating and whistle-blowing attitudes were already established. We found that, while students who had cheated in the past were more likely to suggest incentives and cash rewards, students who had never cheated were more concerned with increased confidentiality. Consequently, the need for assuring strict confidentiality is as important to our accounting students as it was to our former accounting clients in developing the trust necessary for the disclosure of sensitive information.     

补“砖头”、补“床头”还是补“人头”——基于浙江省某县养老机构的个案调查

本文通过对浙江省某县1家公办养老机构和1家民办养老机构的个案调查,探讨政府养老机构补贴政策的实施效果,并提出进一步改进补贴政策的建议。调查发现,该公办养老机构收费标准较低,其经营收入不仅低于完全成本,而且低于经营成本,政府通过多种形式对其建设和经营进行了"隐性补贴",这部分补贴事实上由实际入住的老年人所享受,而大部分最终入住该公办养老机构的老年人并非最需要得到补贴的低收入失能老年人。近年来,浙江省对民办养老机构实行按床位补贴建设费用的支持政策。作者对1家在上述政策背景下新成立的民办养老机构的调查发现,床位补贴政策的确一定程度上提高了民间开办养老机构的热情,但也还存在床位空置率高等问题。基于上述调研上,作者提出对低收入失能老人实行养老服务需方补贴,同时逐步减少对公办养老机构的运营和建设补贴,对民办养老机构根据其收养的低收入失能老年人人数实行运营补贴等建议。     

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.     

Learning by doing: a case study of qualitative accounting research

The increasing number of master's degrees in accounting as well as specialist MBA's mean that an understanding of research methods is now an important part of the toolkit of accounting educators. In the literature there has been an increasing interest in qualitative accounting research. Whilst this interest has been mirrored by an increase in qualitative methods textbooks, less is known about the experience of undertaking such research. This presents a problem for educators, as they need material for students to work with and analyse before they are able to design their own research projects. This paper presents a case study based upon an extensive piece of qualitative research concerned with the use of accounting information in decision-making processes in banking. Review, exploratory and application questions provide a framework through which the case study can be used as a learning resource for accounting educators, supervisors and students.     

The life of an accounting information systems research course

This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.     

Social mobility via elite placements: working class graduates in elite accounting and banking firms

ABSTRACT

Little research attention has been paid to the effect of yearlong placements in elite accounting firms and investment banks on the social mobility of working class graduates. Using the framework of Bourdieu, this paper examines the link between placements and employment destinations of eight cohorts of accounting and finance graduates from a non-elite British university. We find that elite professions are most likely to recruit graduates who have already gained the ‘right’ professional habitus through the successful completion of yearlong placements in the same elite firms in that particular field and/or with better degree averages. Social mobility of working class graduates taking an elite placement is evident after controlling for gender, age, ethnicity and degree average. The findings indicate that working class graduates need to consciously and continuously modify their class specific dispositions so that they can fully engage with higher education and elite placement experiences to achieve social mobility.     

Performance in first year university accounting: Quantifying the advantage of secondary school accounting

Considerable research has been conducted into the relation between students' level of previous accounting knowledge and their subsequent performance in first year university-level accounting. This study considers variables for academic performance and previous accounting knowledge in an attempt to quantify the advantage that high school accounting gives students entering tertiary business courses. The results indicate that for students entering tertiary courses with similar academic ability, i.e., obtained the same entrance score, the first year tertiary accounting result obtained by a student who studied accounting previously is between one and two grades higher than that of a student who did not study accounting at high school.     

Pedigree or Placement? An Analysis of Research Productivity in Finance

We examine pedigree and placement effects of research productivity in finance and find a notable placement effect: authors who are currently affiliated with "elite" institutions tend to be more productive, especially among the top three finance journals. The placement effect, however, weakens in more recent years. We also observe a pedigree effect in the top three journals, where there is a higher concentration of publications by authors with degrees from "elite" institutions. We provide rankings of the institutions that are best at developing and training scholars.     

Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study

With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student’s perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.     

Accounting students' approaches to group-work

Employers and universities emphasize the need for students to be able to work in groups and be good team members, yet there is often limited understanding of what this involves and how it might be developed. This paper examines how students studying an accounting for management subject made sense of working in a group. Six different approaches to group-work are found. They range from a view that group-work gets in the way of learning to a view that the group provides a collaborative mechanism which ensures knowledge grows and develops through interactive debate and stimulation. The paper considers the implications for teaching accounting through groupwork.     

Understanding credit card payment behavior among college students

College students remain a lucrative target market for credit card companies even after the advent of the Credit Card Act of 2009. Unfortunately, many students are not prepared to use credit responsibly or make payments in a timely manner. Numerous studies reveal risky student credit behaviors, lack of credit knowledge or irresponsible management of credit. However, there remains a need for more information on college students’ payment behaviors. This paper aims to explain credit card payment behavior among college students by segmenting college students into payment behavior groupings. Using an online survey, students provided their credit card payment activity and demographic characteristics. The results of this study shed light on different credit card payment behaviors by segmenting college students into four behavioral segments based on useful characteristics. Clear distinctions exist between segments who behave in responsible ways versus those who do not practice responsible behaviors. These segmentation results add to the understanding of Lyons (2004; Journal of Consumer Affairs 38 (1): 56–80) who determined a means of identifying Financially at Risk students (FAR) with payment behavior. Given potentially dangerous effects of targeted credit card marketing to college students, findings about payment behavior of college students will help policymakers, credit card companies and college administrators.