Search results for: teaching accounting

Authors: Yang Meng, James L. Patnao

Abstract:

With the rapid development of information technology and the impact of the epidemic environment, the traditional teaching model can’t longer meet the requirements of the development of the times. The development of teaching mechanism is the inevitable trend of the future development of higher education. We must further promote the informatization of higher education in teaching practice, let modern information technology penetrate and practice in classroom teaching, and provide promising opportunities for the high-quality development of higher education. This article mainly through the distribution of questionnaires to teachers of colleges and universities, so as to understand the degree of informatization in the teaching of colleges and universities. And on the basis of domestic and foreign scholars' research on higher education informatization, it analyzes the existing problems, and finds the optimal solution based on the needs of education and teaching development. According to the survey results, most college teachers will use information technology in teaching practice, but the information technology teaching tools used by teachers are relatively simple, and most of them only use slides. In addition, backward informatization infrastructure and less informatization training are the main challenges facing the current teaching informatization construction. If colleges and universities can make good use of information technology and multimedia technology and combine it with traditional teaching, it will definitely promote the development of college education and further promote the modernization and informatization of higher education.

Keywords: higher education, teaching practice, informatization construction, e-education

Procedia PDF Downloads 108

Authors: Daniel Ecler

Abstract:

The aim of this paper was to find out how Chinese university students perceive distance learning compared to full-time teaching, to reveal its advantages and disadvantages, and to try to find what elements could be implemented in regular full-time teaching in order to make it more effective. Recent events have shown that online teaching has a significant role to play in the field of education and needs to be given increased attention and scrutiny. For this purpose, a research survey was conducted using semi-structured questionnaires, which aimed to determine the attitudes of Chinese university students to the phenomenon of distance learning. The results of this survey revealed that most students prefer distance learning to full-time teaching, mainly because it gives them more freedom to participate in teaching, regardless of the environment in which they are currently located. In conclusion, it is necessary to mention that the possibility to participate virtually in teaching from anywhere is a huge advantage that could become part of regular teaching in the future. However, further research into this issue will be necessary.

Keywords: distance learning, full-time teaching, Chinese college students, cultural background

Procedia PDF Downloads 165

Authors: Chidiebere Samuel Ijeoma

Abstract:

The impact and importance of technology in all domains of existence cannot be overemphasized. It is like a double-edged sword which can be both constructive and destructive. The paper, therefore, tends to evaluate the impact of technology so far in the teaching and learning of French language in Nigeria. According to the study, the traditional methods of teaching French as a Foreign Language and recognized as our cultural methods of knowledge transfer are being fast replaced by digitalization in teaching. This, the research tends to portray and suggest the best way forward. In the Nigerian Primary Education System, the use of some local and cultural Instructional materials (teaching aids) is now almost history which the paper frowns at. Consequently, the study has these questions to ask?; Where are the chalks and blackboards? Where are the ‘Handworks’ (local brooms) submitted by school children as part of their Continuous Assessment? Finally, the research is in no way against the application of technology in the Nigerian French Language Teaching System but tries to draw a curtain between Technological methods of teaching French as a Foreign Language and the Original Nigerian System of teaching the language before the arrival of technology.

Keywords: French language teaching, future, impact, importance of technology

Procedia PDF Downloads 344

Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

Abstract:

This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

Procedia PDF Downloads 162

Authors: Rbiha Salsabil Ketitni

Abstract:

The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

Procedia PDF Downloads 61

Authors: Jasmine Renner, Alice Njuguna

Abstract:

The booming technological revolution is driving a change in the mode of delivery systems especially for e-learning and distance learning in higher education. The report and findings of the study; an assessment of digital platforms, student online learning, teaching pedagogies, research and training at Kenya College of Accounting University (hereinafter 'KCA') was undertaken as a joint collaboration project between the Carnegie African Diaspora Fellowship and input from the staff, students and faculty at KCA University. The participants in this assessment/research met for selected days during a six-week period during which, one-one consultations, surveys, questionnaires, foci groups, training, and seminars were conducted to ascertain 'online learning and teaching, curriculum development, research and training at KCA.' The project was organized into an eight-week project workflow with each week culminating in project activities designed to assess digital online teaching and learning at KCA. The project also included the training of distance learning instructors at KCA and the evaluation of KCA’s distance platforms and programs. Additionally, through a curriculum audit and redesign, the project sought to enhance the curriculum development activities related to of distance learning at KCA. The findings of this assessment/research represent the systematic deliberate process of gathering, analyzing and using data collected from DL students, DL staff and lecturers and a librarian personnel in charge of online learning resources and access at KCA. We engaged in one-on-one interviews and discussions with staff, students, and faculty and collated the findings to inform practices that are effective in the ongoing design and development of eLearning earning at KCA University. Overall findings of the project led to the following recommendations. First, there is a need to address infrastructural challenges that led to poor internet connectivity for online learning, training needs and content development for faculty and staff. Second, there is a need to manage cultural impediments within KCA; for example fears of vital change from one platform to another for effectiveness and Institutional goodwill as a vital promise of effective online learning. Third, at a practical and short-term level, the following recommendations based on systematic findings of the research conducted were as follows: there is a need for the following to be adopted at KCA University to promote the effective adoption of online learning: a) an eLearning compatible faculty lab, b) revision of policy to include an eLearn strategy or strategic management, c) faculty and staff recognitions engaged in the process of training for the adoption and implementation of eLearning and d) adequate website resources on eLearning. The report and findings represent a comprehensive approach to a systematic assessment of online teaching and learning, research and training at KCA.

Keywords: e-learning, digital platforms, student online learning, online teaching pedagogies

Procedia PDF Downloads 177

Authors: Parima Fasih

Abstract:

The present review of literature explored the role of vocabulary in task-based language teaching (TBLT). The first focus of the present paper is to explain different aspects of vocabulary knowledge, and it continues with an introduction to TBLT. Second, the role of vocabulary and vocabulary tasks in TBLT is explained. Next, an overview of the recent empirical studies about task-based vocabulary teaching in international and Iranian contexts context is presented to address the research question concerning the effect of task-based vocabulary teaching on EFL learners' vocabulary learning. Based on the conclusions that are drawn from the previous studies, the implications reveal how the findings influence students' vocabulary learning and teachers' vocabulary teaching methods.

Keywords: vocabulary, task, task-based, task-based language teaching, vocabulary learning, vocabulary teaching

Procedia PDF Downloads 108

Authors: Manirath Wongsim

Abstract:

Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

Procedia PDF Downloads 455

Authors: Francesca di Donato, Sara Trucco

Abstract:

Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

Procedia PDF Downloads 49

Authors: Yang Yiting

Abstract:

This paper employs CiteSpace to conduct a visualiazation analysis of literature on college English writing teaching researches published in core journals from the CNKI database and CSSCI journals between 2002 and 2022. It aims to explore the characteristics of researches and future directions on college English writing teaching. The present study yielded the following major findings: the field primarily focuses on innovative writing teaching models and methods, the integration of traditional classroom teaching and information technology, and instructional strategies to enhance students' writing skills. The future research is anticipated to involve a hybrid writing teaching approach combining online and offline teaching methods, leveraging the "Internet+" digital platform, aiming to elevate students' writing proficiency. This paper also presents a prospective outlook for college English writing teaching research in China.

Keywords: citespace, college English, writing teaching, visualization analysis

Procedia PDF Downloads 59

Authors: Onwumere O. J.

Abstract:

The teaching of stress at any level of education could be a daunting task for the second language teacher because most times, they are bereft of the right approach to use in teaching it even at the fact is that, teaching it. But the fact is that teaching stress even at the middle basic could be interesting if the right approach is employed. To this end, the researcher was of the view that grouping could be a very good strategy to employ in order to sustain the interest of the learner and that the use at drums would be a good way to concretise the teaching of stress at this level. He was able to do this by discussing stress, grouping as a good technique, and the use of drums in teaching stress. To establish the fact that the use of drums would be very effective, four research questions contained in a questionnaire were structured. Three hundred (300) teachers of English in four tertiary institutions, three secondary schools and three primary schools in Nigeria were used. Based on the data analysis and findings, suggestions were given on how teachers and learners could use drums to make the teaching and learning of stress enjoyable for both teachers and learners at the middle basic of education.

Keywords: concretise, grouping, right approach, second language

Procedia PDF Downloads 530

Authors: Rafat Alwazna

Abstract:

Translation teaching is a particular activity that includes translators and interpreters training either inside or outside institutionalised settings, such as universities. It can also serve as a means of teaching other fields, such as foreign languages. Translation teaching began in the twentieth century. Teachers of translation hold the responsibilities of educating students, developing their translation competence and training them to be professional translators. The activity of translation teaching involves various tasks, including curriculum design, course delivery, material writing as well as application and implementation. The present paper addresses translation teaching during COVID-19 outbreak, seeking to find out the challenges encountered by translation teachers in online translation teaching and the discoveries/solutions arrived at to resolve them. The paper makes use of a comprehensive questionnaire, containing closed-ended and open-ended questions to elicit both quantitative as well as qualitative data from about sixty translation teachers who have been teaching translation at BA and MA levels during COVID-19 outbreak. The data shows that about 40% of the participants evaluate their online translation teaching experience during COVID-19 outbreak as enjoyable and exhilarating. On the contrary, no participant has evaluated his/her online translation teaching experience as being not good, nor has any participant evaluated his/her online translation teaching experience as being terrible. The data also presents that about 23.33% of the participants evaluate their online translation teaching experience as very good, and the same percentage applies to those who evaluate their online translation teaching experience as good to some extent. Moreover, the data indicates that around 13.33% of the participants evaluate their online translation teaching experience as good. The data also demonstrates that the majority of the participants have encountered obstacles in online translation teaching and have concurrently proposed solutions to resolve them.

Keywords: online translation teaching, electronic learning platform, COVID-19 outbreak, challenges, solutions

Procedia PDF Downloads 212

Authors: Fazilet Alachaher

Abstract:

Within the constructivist perspective of teaching, which views skilled teaching as knowing what to do in uncertain and unpredictable situations, this research essay explores the topic of reflective teaching by investigating the following questions: (1) What is reflective teaching and why is it important? (2) Why should teachers be trained to be reflective and how can they be prepared to be reflective? (3) What is the role of the teaching context in teachers’ attempts to be reflective? This paper suggests that reflective teaching is important because of the various potential benefits to teaching. Through reflection, teachers can maintain their voices and creativeness thus have authority to affect students, curriculum and school policies. The discussions also highlight the need to prepare student teachers and their professional counterparts to be reflective, so they can develop the characteristics of reflective teaching and gain the potential benefits of reflection. This can be achieved by adopting models and techniques that are based on constructivist pedagogical approaches. The paper also suggests that maintaining teachers’ attempts to be reflective in a workplace context and aligning practice with pre-service teacher education programs require the administrators or the policy makers to provide the following: sufficient time for teachers to reflect and work collaboratively to discuss challenges encountered in teaching, fewer non-classroom duties, regular in-service opportunities, more facilities and freedom in choosing suitable ways of evaluating their students’ progress and needs.

Keywords: creative teaching, reflective teaching, constructivist pedagogical approaches, teaching context, teacher’s role, curriculum and school policies, teaching context effect

Procedia PDF Downloads 439

Authors: A. Tahar Djebbar

Abstract:

Modern technologies have penetrated all spheres of human life, education being one of them. This paper focuses the attention on the integration of technology-based education in the Algerian classroom in teaching foreign languages. It sheds light on a specific area of ICT application: ICT in English learning and teaching. Some Algerian teachers or tutors of English face many challenges among which the lack of teaching materials which are indispensable for transmitting knowledge to learners. Thus, they find themselves compelled to use online e-books or download them in PDF form to support their lessons. Teachers even download such teaching materials like pictures, videos, audios, podcasts, and flash cards from the internet and store them in their Flash USBs to shape up the teaching-learning conditions. They use computers, data shows, and the internet so as to facilitate the teaching–learning process in the classroom. Hence, technology has become a must in the Algerian classroom especially in teaching English which has become a very important language in a national and an international level. This study aims at showing that Algerian tutors/teachers who take up the challenge of getting involved in the technology-enhanced language learning and teaching in the Algerian schools and universities face many obstacles.

Keywords: computer, communication, English, internet, learners, language acquisition, teaching, technology

Procedia PDF Downloads 621

Authors: Wongsim Manirath

Abstract:

In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

Procedia PDF Downloads 455

Authors: Pradip Kumar Das

Abstract:

As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

Procedia PDF Downloads 328

Authors: Aicha Zohbie

Abstract:

The purpose of this paper is to critically compare two teaching methods: the communicative method and the grammar-translation method. The paper presents the importance of language awareness as an approach to teaching and learning language and some challenges that language teachers face. In addition, the paper strives to determine whether the adoption of communicative teaching methods or the grammar teaching method would be more effective to teach a language. A variety of features are considered for comparing the two methods: the purpose of each method, techniques used, teachers’ and students’ roles, the use of L1, the skills that are emphasized, the correction of students’ errors, and the students’ assessments. Finally, the paper includes suggestions and recommendations for implementing an approach that best meets the students’ needs in a classroom.

Keywords: language teaching methods, language awareness, communicative method grammar translation method, advantages and disadvantages

Procedia PDF Downloads 129

Authors: El Miloudi Djelloul

Abstract:

Teaching program of `A plan for educating and training outstanding engineers' is divided into intramural teaching program and enterprise practice teaching program. Based on analyzing the basic principles of teaching plans which teaching plan follows for undergraduate mechanical and electrical engineering, major contents of specialty teaching project are studied amply. The study contents include the system optimization and reform of common curriculum, specialty curriculum and practice curriculum. The practice indicated that under outstanding engineers training mode, the optimized curriculum system have practicability, and achieve the training objectives.

Keywords: curriculum system, mechanical and electronic engineering, outstanding engineers, teaching program

Procedia PDF Downloads 508

Authors: Thuy T. T. Tran, Hamish Coates, Sophie Arkoudis

Abstract:

Evaluation instruments of teaching are abundant; however, these do not prompt any enhancement in the quality of teaching, not least because these instruments are framed only by teacher-centered conceptions of teaching. There is a need for more sophisticated teaching evaluation measures that focus on student learning and multi-stakeholder involvement. This study aims to develop such an evaluation instrument for Vietnamese higher education. The study uses several kinds of methods. The instrument was initially drafted through in-depth review of research, paying close attention to Vietnamese higher education. Draft evaluation instruments were produced and reviewed by 34 experts. The outcomes of this qualitative and quantitative data reveal an instrument that highlights the value of a multisource student-centered approach, and the rich integration of contextual and cultural traits where Confucian values are emphasized. The validation affirms that evaluating teaching in such way will facilitate the continuous learning growth of all stakeholders involved.

Keywords: multi stakeholders, quality teaching, student learning, teaching evaluation

Procedia PDF Downloads 294

Authors: Beverley Gallimore

Abstract:

The Individuals with Disabilities Education Act of 2004 (IDEA) has helped to improve outcomes for students with special education needs. Through IDEA, students with Special Education Needs (SEN) have opportunities for more equitable education within the General Education classroom. However, students with disabilities lack access to instructions that can help them to maximize their fullest learning potential. Recently, educational stakeholders have emphasized Integrated Co-teaching as a tool to increase engagement and learning outcomes for students with disabilities in general education classrooms. As a result of this new approach, general and special education teachers are working collaboratively to teach students with disabilities. However, co-teaching models are not properly designed and structured to effectively benefit students with disabilities. Teachers must be oriented correctly in the co-teaching models if it is to be beneficial for students.

Keywords: CO-teaching, differentiation, equitable, collaborative

Procedia PDF Downloads 66

Authors: Pascal Horni, Sandro Fuchs

Abstract:

In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

Procedia PDF Downloads 148

Authors: Xiao Liulingzi

Abstract:

It is important for using multi-sensory teaching in music learning. This article aims to provide knowledge in multi-sensory learning and teaching music in primary school. For primary school students, in addition to the training of basic knowledge and skills of music, students' sense of participation and creativity in music class are the key requirements, especially the flexibility and dynamics in music class, so that students can integrate into music and feel the music. The article explains the multi-sensory sense in music learning, the differences between multi-sensory music teaching and traditional music teaching, and music multi-sensory teaching in primary schools in China.

Keywords: multi-sensory, teaching practice, primary music classroom, China

Procedia PDF Downloads 110

Authors: Bubaker F. Shareia, Almuetaz R. Boubakr

Abstract:

The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.

Keywords: accounting, economic development, globalisation theory, information system

Procedia PDF Downloads 252

Authors: Riaz Dhai

Abstract:

The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.

Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards

Procedia PDF Downloads 430

Authors: Huie-Wen Lin

Abstract:

This study integrated various teaching factors -based on the idea of a flipped classroom- in a financial management course. The study’s aim was to establish an effective teaching implementation strategy and evaluation mechanism with respect to learning outcomes, which can serve as a reference for the future modification of teaching methods. This study implemented a teaching method in five stages and estimated the learning efficiencies of 22 students (in the teaching scenario and over two semesters). Subsequently, data envelopment analysis (DEA) was used to compare, for each student, between the learning efficiencies before and after participation in the flipped classroom -in the first and second semesters, respectively- to identify the crucial external factors influencing learning efficiency. According to the results, the average overall student learning efficiency increased from 0.901 in the first semester to 0.967 in the second semester, which demonstrate that the flipped classroom approach can improve teaching effectiveness and learning outcomes. The results also revealed a difference in learning efficiency between male and female students.

Keywords: data envelopment analysis, flipped classroom, learning outcome, teaching and learning

Procedia PDF Downloads 140

Authors: Ayman Haddad, Wafaa Sbeiti, Amr Qasem

Abstract:

The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014. The economic changes in Jordan required conducting economic reform and revising/issuing new regulations and financial market reforms that led to an improvement in disclosure practices. The issuance of Temporary Securities Law and its Directives of Disclosure in 1997, which came into effect in 1998, is considered as the turning point in the improvement of disclosure practice in Jordan. Based on a review of prior disclosure studies, we conclude that disclosure practices have improved overtime. We also observe that that firm size as a factor has always affected the level of disclosure in Jordan and followed by external auditing while liquidity was found to have the least effect. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks, and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan since prior studies noted its impact on accounting practice.

Keywords: accounting legislation, corporate governance, disclosure practice, Jordan

Procedia PDF Downloads 349

Authors: Giulia Leoni, Cristina Florio

Abstract:

The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.

Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US

Procedia PDF Downloads 561

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

Procedia PDF Downloads 215

Authors: Wajiha Fatima

Abstract:

Various approaches and methods for second language classroom teaching have been proposed since the nineteenth century. Task Based Language Teaching has been prevailing approach in a second language classroom context. It is an approach which immerses students in a naturalistic setting. Tasks are the core unit of planning and instruction. This paper aims at expounding the concept of Task Based Language Teaching and how it has been evolved. In this study, researcher will highlight the usefulness of TBLT and the role it played as a powerful tool for learning and teaching in a second language setting. The article will reflect the implementation of various tasks based activities as well as the roles played by learners and teachers and the problems faced by them. In the end, researcher will discuss how TBLT can be implemented in second language classroom pedagogy.

Keywords: implementation, second language classroom, tasks, task based language teaching

Procedia PDF Downloads 337

Authors: Liu Dan

Abstract:

It was considered either unnecessary or impossible for primary school students to implement online teaching until last year. A large number of E-learning or E-teaching researches have been focused on adult-learners, andragogy and technology, however, primary school education, it is facing many problems that need to be solved. Therefore, this research is aimed at exploring barriers and influential factors on online teaching for K-12 students from teachers’ perspectives and discussing the E-pedagogy that is suitable for primary school students and teachers. Eight hundred and ninety-six teachers from 10 primary schools in Shanghai were invited to participate in a questionnaire survey. Data were analysed by hierarchical regression, and the results stress the significant three barriers by teachers with online teaching: the existing system is deficient in emotional interaction, teachers’ attitude towards the technology is negative and the present teacher training is lack of systematic E-pedagogy guidance. The barriers discovered by this study will help the software designers (E-lab) develop tools that allow for flexible and evolving pedagogical approaches whilst providing an easy entry point for cautious newcomers, so that help the teachers free to engage in E-teaching at pedagogical and disciplinary levels, to enhance their repertoire of teaching practices.

Keywords: online teaching barriers (OTB), e-teaching, primary school, teachers, technology

Procedia PDF Downloads 189