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Concerns about the current state of accounting education are well documented. A common anxiety is that students are not prepared to deal with the complex issues and unstructured problems that they will encounter throughout their professional lives. Recent studies conclude that an educational objective for accounting is to teach students how to learn. This paper discusses adopting commercial-use software as an approach to accomplish this objective. The paper also provides an example for an accounting information systems class. Because “learning to learn” involves teaching students learning strategies, accounting educators need to find new ways to help students acquire these strategies. This paper will be useful for instructors seeking ways to assist students in developing strategies for learning that will better prepare them for careers in a complex and dynamic environment.  相似文献   

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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.  相似文献   

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Lifelong learning must become a reality for all employees if we are to create and sustain organizations which can survive in the knowledge economy of the future. But how do we engage those who never access training and development opportunities at work? In this article it is argued that these people may be attracted back to learning by offering them opportunities at work to learn with their families.This different method of facilitating lifelong learning is examined here. The benefits to business and the wider community of encouraging families to learn together at work are explored. It is concluded that the addition of family learning in organisations to our current range of training and development activities can engage a new constituency in learning at work and can model the importance of lifelong learning to a new generation of future employees.  相似文献   

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The use of journal entries to teach partnership taxation concepts provides students with a visual tool that liberates them from the memorization of formulas that has long been a staple in partnership tax education. Employing journal entries as our pedagogy, we present a case designed to be a comprehensive project for a stand-alone graduate partnership taxation course. We also provide guidance for how individual components within the case can be assigned, which could be particularly useful to instructors of business entity tax courses. Our case provides a resource that will assist instructors in teaching and students in understanding (1) the book accounting requirements, and (2) the interrelationship between the tax and book reporting requirements. Graduate tax students who completed this case in its entirety agree that the case meets its stated learning objectives, and that journal entries are an effective tool for analyzing partnership tax transactions and make learning partnership taxation easier.  相似文献   

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This paper describes the design and development of a CD ROM intended to assist students’ learning by bringing a sense of reality to the concepts studied in relation to accounting information systems cycles. The educational design is underpinned by constructivist theories of learning which espouse the benefits of experiential learning in facilitating effective student learning. Three Australian companies – Warner Brothers Movie World, Golden Circle and Zupps Parts – are featured on the CD ROM to provide virtual “experiential learning experiences” for students. An extensive evaluation of the CD ROM was conducted, involving both qualitative and quantitative methodologies, to ascertain students’ perceived value of the CD ROM in assisting their learning. Results indicate that the CD ROM offered students a real life understanding of applicable concepts and that students were receptive to learning in online environments which are appropriately designed and constructed.  相似文献   

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In the aftermath of the global financial crisis (GFC), one understandable area of scrutiny and pressure for reform is the educational background and professionalism of personal financial advisers. This Australian study reports on a three-year investigation into students' perceptions of ‘scaffolded’ instruction in financial planning. The scaffolded approach was used to assist learning in areas that previously had caused difficulty. The results indicate that students perceived the scaffolded tasks to be valuable learning experiences which increased their appreciation of the skills and knowledge required by financial advisers. Although students may bring different frames of reference to their learning, and the positiveness of perceived value of scaffolded instruction may vary between different demographic groupings, scaffolding techniques are shown to provide strong potential to assist university educators and their students in financial planning.  相似文献   

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This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a framework for professional learning. In this, the concepts of CPD and lifelong learning are replaced with ‘learning relating to professional competence’ and ‘learning relating to career adaptability’. The framework also contrasts the learning of an ‘informed professional’, a ‘competent professional’ and a ‘complete professional’. This holistic model, derived from existing literature, will be of interest to professional accountancy bodies and educators of accountants and will inform their ongoing interactions with current and future professional accountants.  相似文献   

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The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students’ knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show that students want to understand how the first accounting course connects to the business world and to their other classes. Participants were unsure about when and how they practiced critical thinking; for improved learning outcomes, instructors need to keep critical thinking front and center. Students also need instruction in how to study accounting and how to utilize effectively the resources provided in their textbooks and as supplemental tools (e.g. integrated accounting software). Accounting professors must adapt their teaching methods to help students to meet professional demands, such as critical thinking skills and ability to handle a complex global business environment.  相似文献   

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教育在社会发展中起的作用越来越重要,特别对少数民族地区,教育的发展会推动当地经济的发展,人民生活水平的提高。少数民族地区的高等院校,尤其财经类院校,对培养当地经济、管理类人才的责任重大。本文针对少数民族地区学生在学习过程,主要通过基础必修课的《统计学》的教学模式探讨,试图找到学习中存在的问题以及解决这些问题的途径,为培养更多当地所用的财经类人才提供己见。  相似文献   

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David Guile   《Futures》2001,33(6)
This paper argues that advanced industrial societies are (i) addressing ‘intended and unintended consequences’ of economic and technological development, and (ii) responding to dilemmas that cannot be solved by existing schema and routines. Paradoxically, the current education–economy/lifelong learning debate rests on traditional interpretation of the concept of learning (i.e. acquisition of pre-existing knowledge and skill). The paper argues that a sociological and educational theory of learning is needed to assist people and communities to use ideas originating from one context to resolve the dilemmas experienced in another. It introduces the concept of ‘reflexive learning’ to illustrate how to reformulate public education policies to address these issues.  相似文献   

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Arguably, the audit course is one of the most challenging as it links prior accounting knowledge with new audit knowledge that students are generally not exposed to. A mini‐audit group project was implemented at a New Zealand university, and a learning approach and learning experience survey instrument was administered. Responses from 98 students suggest that they perceived the learning experience positively and were encouraged to adopt a deep approach to learning. The findings have implications for accounting educators in the design and development of learning and assessment strategies in an audit course.  相似文献   

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Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job.  相似文献   

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ABSTRACT

The use of social media platforms to facilitate teaching and learning requires resources (hardware and Internet access) to enable active student participation. Limited access to these resources may impair students’ learning and, should the students consequently fail to graduate, tacitly contribute to their social exclusion. The results of a survey amongst students at a South African university, identified statistically significant differences relating to hardware and Internet access between more affluent students, and lower income students. Using social media may, therefore, be countering the objective of widening the admissions to universities in South Africa as an attempt to address past exclusionary practices. This study raises awareness with instructors and administrators globally, about the risk of tacit social exclusion, as a result of the tools selected to facilitate learning.  相似文献   

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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.  相似文献   

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This paper documents a method of structuring financial statement analysis projects to enhance the development of students’ critical thinking skills. The project is structured in a cooperative learning framework in which a student accesses financial statement information from the World Wide Web, performs a financial statement analysis, and then engages in an exercise with other students who have analyzed firms in the same industry. Both the individual and team phases of the project offer opportunities for students to develop several important critical thinking skills.  相似文献   

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This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students’ approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students’ approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students’ surface approach to learning was found. Additionally, it is reported that changes in students’ approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning.  相似文献   

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This paper documents a method of structuring financial statement analysis projects to enhance the development of students’ critical thinking skills. The project is structured in a cooperative learning framework in which a student accesses financial statement information from the World Wide Web, performs a financial statement analysis, and then engages in an exercise with other students who have analyzed firms in the same industry. Both the individual and team phases of the project offer opportunities for students to develop several important critical thinking skills.  相似文献   

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