Search results for: accounting classroom conditions

Authors: Huie-Wen Lin

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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

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Authors: Phalaunnaphat Siriwongs

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The classroom of the 21st century is an ever-changing forum for new and innovative thoughts and ideas. With increasing technology and opportunity, students have rapid access to information that only decades ago would have taken weeks to obtain. Unfortunately, new techniques and technology are not a cure for the fundamental problems that have plagued the classroom ever since education was established. Class size has been an issue long debated in academia. While it is difficult to pinpoint an exact number, it is clear that in this case, more does not mean better. By looking into the success and pitfalls of classroom size, the true advantages of smaller classes becomes clear. Previously, one class was comprised of 50 students. Since they were seventeen- and eighteen-year-old students, it was sometimes quite difficult for them to stay focused. To help students understand and gain much knowledge, a researcher introduced “The Theory of Multiple Intelligence” and this, in fact, enabled students to learn according to their own learning preferences no matter how they were being taught. In this lesson, the researcher designed a cycle of learning activities involving all intelligences so that everyone had equal opportunities to learn.

Keywords: multiple intelligences, role play, performance assessment, formative assessment

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Authors: Pascal Horni, Sandro Fuchs

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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

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Authors: Bubaker F. Shareia, Almuetaz R. Boubakr

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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

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Authors: Riaz Dhai

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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

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Authors: G. S. Androulakis, G. Deli, M. Kaisari, N. Mihos

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Teaching practices at the university level have changed and developed during the last decade. Implementation of inverted classroom method in secondary education consists of a well-formed basis for academic teachers. On the other hand, distance learning is a well-known field in education research and widespread as a method of teaching. Nonetheless, the new pandemic found many Universities all over the world unprepared, which made adaptations to new methods of teaching a necessity. In this paper, we analyze a model of an inverted university classroom in a distance learning context. Thus, the main purpose of our research is to investigate students’ difficulties as they transit to a new style of teaching and explore their learning development during a semester totally different from others. Our teaching experiment took place at the Business Administration department of the University of Patras, in the context of two courses: Calculus, a course aimed at first-year students, and Statistics, a course aimed at second-year students. Second-year students had the opportunity to attend courses in the university classroom. First-year students started their semester with distance learning. Using a comparative study of these two groups, we explored significant differences in students’ learning procedures. Focused group interviews, written tests, analyses of students’ dialogues were used in a mixed quantity and quality research. Our analysis reveals students’ skills, capabilities but also a difficulty in following, non-traditional style of teaching. The inverted classroom model, according to our findings, offers benefits in the educational procedure, even in a distance learning environment.

Keywords: distance learning, higher education, inverted classroom, mathematics teaching

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Authors: Ukhtie Nantika Mena, Ahmad Juntika Nurihsan, Ilfiandra

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This study aims to explore perspective on Foreign Language Classroom Anxiety (FLCA) of an international student. Descriptive narrative is used to discover written and spoken responses from the student. An online survey was employed as a secondary data to identify the level of FLCA among six UPI international students. A student with the highest score volunteered to be interviewed. Several symptoms were found; lack of concentration, excessive worry, fear, unwanted thoughts, and sweating. The results showed that difficulties to understand lecturers' correction, presentation, and fear of getting left behind are three major causes of his anxiety.

Keywords: foreign language classroom anxiety, FLCA, international students, language anxiety

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Authors: Ayman Haddad, Wafaa Sbeiti, Amr Qasem

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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

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Authors: Giulia Leoni, Cristina Florio

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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

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Authors: Suxiang Yu

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As an early childhood teacher in a socially and economically highly disadvantaged suburb in regional QLD, the author endeavors to find out effective positive approaches to behavior management for a classroom that is overwhelmed with challenging behaviors. After evaluating the first-hand data collected from the action research, the author summarizes a few innovative, positive behavior management strategies. The research also implies that behavior management opportunities are actually great social and emotional teachable moments, and by tapping into those teachable moments effectively, the teacher and children will have a closer relationship.

Keywords: action research, behavior management, classroom strategies, social and emotional teaching

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

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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

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Authors: Maroonisha Maharajh

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Based on the Black Swan and Disruptive Innovation Theories, this study proposes an educational game based learning model within the context of the traditional classroom learning environment. In the proposed model, the perceived e-learning component is decomposed into accessibility, perceived quality and perceived usability within the traditional rural classroom environment. A sample of 92 respondents took part in this study. The results suggest that users’ continuance intention is determined by both economic and grassroots internet accessibility, which in turn is jointly determined by perceived usefulness, information quality, service quality, system quality, perceived ease of use and cognitive absorption of learning.

Keywords: blended learning, flipped classroom, e-learning, gaming

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Authors: Mohammad Hadi Mahmoodi, Azam Ghonchepoor, Sheilan Sohrabi

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The present study was conducted to investigate the effect of foreign language classroom anxiety and ambiguity tolerance on EFL Learners’ listening proficiency. In so doing, 442 EFL learners were randomly selected form Azad University and some accredited language institutions in Hamaden, and were given the Foreign Language Classroom Anxiety Scale (FLCAS) (1983), and Second Language Tolerance of Ambiguity Scale (SLTAS) (1995). Participants’ listening proficiency level was determined through listening scores gained in standardized exams given by university professors or institutes in which they studied English. The results of two-way ANOVA revealed that listening proficiency was significantly affected by the interaction of anxiety and AT level of the participants. Each of the two variables were categorized in three levels of High, Mid, and Low. The highest mean score of listening belonged to the group with low degree of anxiety and high degree of ambiguity tolerance, and the lowest listening mean score was gained by the group with high level of anxiety and low level of tolerance of ambiguity. Also, the findings of multiple regressions confirmed that anxiety was the stronger predictor of listening comprehension in contrast with tolerance of ambiguity. Furthermore, the result of Pearson correlation coefficient showed that there was a significant negative relationship between the participants’ foreign language classroom anxiety and their ambiguity tolerance level.

Keywords: Foreign Language Classroom Anxiety, Second language tolerance of ambiguity, Listening proficiency

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Authors: Chris Durden, Peter Lane

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Cost accounting information potentially plays an important role in price setting. According to prior research fixed and variable cost information often is a key influence on pricing decisions. The literature highlights the benefits of applying systematic costing systems for enhanced price setting processes. This paper explores how costing systems are used for pricing decisions in the tourism and hospitality industry relative to other sources of price setting information. Pricing based on full cost information was found to have relatively greater importance and short-term survival and customer oriented objectives were found to be the more important pricing objectives. This paper contributes to the literature by providing a recent analysis of accounting’s role in price setting within the tourism and hospitality industry.

Keywords: cost accounting systems, pricing decisions, cost-plus pricing, market pricing, tourism industry

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Authors: Adrian J. Forca, Simeon J. Cainday III

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The Jordan Water District Interactive Billing and Accounting Information Systems is designed for Jordan Water District to uplift the efficiency and effectiveness of its services to its customers. It is designed to process computations of water bills in accurate and fast way through automating the manual process and ensures that correct rates and fees are applied. In addition to billing process, a mobile app will be integrated into it to support rapid and accurate water bill generation. An interactive feature will be incorporated to support electronic billing to customers who wish to receive water bills through the use of electronic mail. The system will also improve, organize and avoid data inaccuracy in accounting processes because data will be stored in a database which is designed logically correct through normalization. Furthermore, strict programming constraints will be plunged to validate account access privilege based on job function and data being stored and retrieved to ensure data security, reliability, and accuracy. The system will be able to cater the billing and accounting services of Jordan Water District resulting in setting forth the manual process and adapt to the modern technological innovations.

Keywords: accounting, bill, information system, interactive

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Authors: Azucena Yearby

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This study examined if cultural intelligence can be developed through the study of a foreign language. Specifically, the study sought to determine if strategies such as the Arts/History, Vocabulary and Real or Simulated Experiences have an effect on the development of cultural intelligence in the foreign language classroom. Students enrolled in Spanish 1114 or level 1 Spanish courses at the University of Central Oklahoma (UCO) completed Linn Van Dyne’s 20-item questionnaire that measures Cultural Intelligence (CQ). Results from the study indicated a slight cultural intelligence increase in those students who received an intervention. Therefore, the study recommended that foreign language educators implement the considered strategies in the classroom in order to increase their students’ cultural intelligence.

Keywords: cultural competency, cultural intelligence, foreign language, language

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Authors: Yanan Wang

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It is proposed that when people give a gift they engage in 'love accounting', so that they will spend less on it if they include a written expression of love with it. This hypothesis was tested with college students (N = 308). It was found that participants who wrote a love message to accompany a Mother's Day gift budgeted less for the gift itself than control participants (Experiment 1), and this effect was replicated for a Christmas gift (Experiment 2). The amount of effort expended by the giver on preparing the love message did not account for the effect (Experiment 3). It is concluded that a gift and its accompanying love message are mentally computed as belonging to the same love account, implying that consumers’ excessive splurging on gifts might be controlled by writing a love message before gift shopping.

Keywords: expression of love, gift-giving, gift-budgeting, mental accounting

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Authors: Nicholas Jobe

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English Language Learners (ELLs) often struggle in a classroom setting, too embarrassed at their skill level to write or speak in front of peers and too lacking in confidence to practice. Storytelling is an age-old method of teaching that allows learners to remember important details while listening or sharing a narrative. In the modern world, digital storytelling through the use of technological tools such as podcasts and videos allow students to safely interact with each other to build skills in a fun and engaging way that also works as a confidence booster. Specifically using a constructionist approach to learning, digital storytelling allows ELL students to grow and build new and prior knowledge by creating stories via these technological means. Research herein suggests, through the use of case studies and mixed methodologies, that digital storytelling mainly yields positive results for effective learning in an ELL classroom setting.

Keywords: digital storytelling, ELL, narrative, podcast

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Authors: Edna Gnomblerou

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Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector.

Keywords: accounting, anti-corruption strategy, auditing, ECOWAS

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Authors: Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth, Annelien A. Van Rooyen

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Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided.

Keywords: accounting practitioners, communication skills, distance education, pervasive skills

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Authors: Amina Babou

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Gender and language is a moot and miscellaneous arena in the sphere of sociolinguistics, which has been proliferated so widely and rapidly in recent years. The dawn of research on gender and foreign language education was against the feminist researchers who allowed space for the bustling concourse of voices and perspectives in the arena of gender and language differences, in the early to the mid-1970. The objective of this scrutiny is to explore to what extent teaching gender and language in the English as a Foreign Language (EFL) classroom plays a pivotal role in learning language information and skills. And the gist of this paper is to investigate how EFL students in Algeria conflate their gender identities with the linguistic practices and scholastic expertise. To grapple with the full range of issues about the EFL students’ awareness about the negotiation of meanings in the classroom, we opt for observing, interviewing, and questioning later to check using ‘how-do-you do’ procedure. The analysis of the EFL classroom discourse, from five Algerian universities, reveals that speaking strategies such as the manners students make an abrupt topic shifts, respond spontaneously to the teacher, ask more questions, interrupt others to seize control of conversations and monopolize the speaking floor through denying what others have said, do not sit very lightly on 80.4% of female students’ shoulders. The data indicate that female students display the assertive style as a strategy of learning to subvert the norms of femininity, especially in the speaking module.

Keywords: gender identities, EFL students, classroom discourse, linguistics

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Authors: Christine Okello

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Physical Education (PE) curriculum provides school age students to explore issues that are likely to impact on health, safety, and well-being. The current curriculum includes the physical activity component, intended to improve physical fitness, social skills as well as building confidence. While this viewpoint is vital, there are challenges and stigma attached when specific issues are either ignored, inadequately addressed, or not seen to be important. The department stipulates that students attend a school that is closest to their home, to access available government transportation to and from school. Equivalently, parents of students with a disability decide where their children attend school. A choice between a regular classroom, mainstream Special Unit classroom, or a School for Specific Purposes (SSP). Parents who take their children to regular schools may be oblivious of the details of the curriculum. Physical Education outcomes does not stipulate the extent to which a student must perform or expected to perform. It is therefore due to the classroom teacher to adjust their teaching goals or outcomes to suit all students in their classroom. A student who can run a hundred meters race in 20 seconds may belong in the same classroom as a student in a wheelchair. While these students are challenged because of a lack of performance, teachers are challenged to effectively teach successful PE lessons, and on the other hand students without a disability may not be able to attain their optimum. This paper will identify areas of need, address the challenges, and explore a possible solution.

Keywords: special needs, disability, challenges, physical education

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Authors: Yan Zhang

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With the development of commercial movies, more and more instructors are drawn to adapt film pedagogy to teach history and culture. By challenging traditional standards of classroom culture, instruction through film represents an intersection of modernity and adaptability which is no longer optional but essential to maintaining educational accessibility. First, this presentation describes special features of the film that can be used in the classroom and help students acquire intercultural communicative competence (ICC) and achieve the learning goal. Second, the author brings forward the 5 A STAIRCASE model (Acknowledge-Adjust-Acculturate-Act-Assess) to explore how students acquire international communicative competence. Third, this article presents the intersections between new digital environments and classroom practice, such as how films can contribute to combining classical and contemporary Chinese cultures seamlessly and how film pedagogy can be an effective way to get students to engage in deeper critical thinking by exposing them to visuals, music, language, and styling which do not exist in traditional learning formats. Last, the student’s final video project will be exemplified at the end, demonstrating how to engage students in the analysis and experience of history and culture.

Keywords: intercultural education, curriculum, media, history

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Authors: Hameda Suwaed

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Group work, time management and accepting others' opinions are practices rooted in the socio-political culture of democratic nations. In Libya, a country transitioning towards democracy, what is the impact of encouraging college students to use such practices in the English language classroom? How to encourage teachers to use such practices in educational system characterized by using traditional methods of teaching? Using action research and classroom research gathered data; this study investigates how teachers can use education to change their students' understanding of their roles in their society by enhancing their belonging to it. This study adjusts a model of change that includes giving students clear directions, sufficient motivation and supportive environment. These steps were applied by encouraging students to participate actively in the classroom by using group work and variety of activities. The findings of the study showed that following the suggested model can broaden students' perception of their belonging to their environment starting with their classroom and ending with their country. In conclusion, although this was a small scale study, the students' participation in the classroom shows that they gained self confidence in using practices such as group work, how to present their ideas and accepting different opinions. What was remarkable is that most students were aware that is what we need in Libya nowadays.

Keywords: educational change, students' motivation, group work, foreign language teaching

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Authors: Manirath Wongsim, Chatchawarn Srimontree, Pornpichit Phosri

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Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competences for professional accountants, IT skills for accounting, IT skills in SMEs

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Authors: Mohamed Zaher Bouaziz

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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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Authors: Dr. Luigi Iannacci

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This research critically explores the current educational landscape with respect to special education and dominant deficit/medical model discourses that continue to forward unresponsive problematic approaches to teaching students with disabilities. Asset-oriented perspectives and social/critical models of disability are defined and explicated in order to offer alternatives to these dominant discourses. To that end, a framework that draws on Brian Camborne’s conditions of learning and applications of his work in relation to instruction conceptualize learning conditions and their significance to students with special needs. Methodologically, the research is designed as Critical Narrative Inquiry (CNI). Critical incidents, interviews, documents, artefacts etc. are drawn on and narratively constructed to explore how disability is presently configured in language, discourses, pedagogies and interactions with students deemed disabled. This data was collected using ethnographic methods and as such, through participant-observer field work that occurred directly in classrooms. This narrative approach aims to make sense of complex classroom interactions and ways of reconceptualizing approaches to students with special needs. CNI is situated in the critical paradigm and primarily concerned with culture, language and participation as issues of power in need of critique with the intent of change in the direction of social justice. Research findings highlight the ways in which Cambourne’s learning conditions, such as demonstration, approximation, engagement, responsibility, immersion, expectation, employment (transfer, use), provide a clear understanding of what is central to and constitutes a responsive and inclusive this instructional frame. Examples of what each of these conditions look like in practice are therefore offered in order to concretely demonstrate the ways in which various pedagogical choices and questions can enable classroom spaces to be responsive to the assets and challenges students with special needs have and experience. These particular approaches are also illustrated through an exploration of multiliteracies theory and pedagogy and what this research and approach allows educators to draw on, facilitate and foster in terms of the ways in which students with special needs can make sense of and demonstrate their understanding of skills, content and knowledge. The contextual information, theory, research and instructional frame focused on throughout this inquiry ultimately demonstrate what inclusive classroom spaces and practice can look like. These perspectives and conceptualizations are in stark contrast to dominant deficit driven approaches that ensure current pedagogically impoverished teaching focused on narrow, limited and limiting understandings of special needs learners and their ways of knowing and acquiring/demonstrating knowledge.

Keywords: asset-oriented approach, social/critical model of disability, conditions for learning and teaching, students with special needs

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: José L. Jiménez

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The use of technology in the classroom is an issue that is constantly evolving. Digital age students learn differently than their teachers did, so now the teacher should be constantly evolving their methods and teaching techniques to be more in touch with the student. In this paper a case study presents how were used some of these technologies by accompanying a classroom course, this in order to provide students with a different and innovative experience as their teacher usually presented the activities to develop. As students worked in the various activities, they increased their digital skills by employing unknown tools that helped them in their professional training. The twenty-first century teacher should consider the use of Information and Communication Technologies in the classroom thinking in skills that students of the digital age should possess. It also takes a brief look at the history of distance education and it is also highlighted the importance of integrating technology as part of the student's training.

Keywords: digital tools, on-line learning, social networks, technology

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Authors: Geoffrey Sinha

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Today’s students are connected to the digital generation and technology is an integral part of their everyday lives. Clearly, this is one social revolution that is here to stay and the language classroom has been no exception. Furthermore, today’s teachers are also expected to connect with technology and online tools in their curriculum. However, it’s often difficult for teachers to know where to start, what resources and tools are available, what students should use, and most importantly, how to effectively use them in the classroom.

Keywords: language learning, new media, social media, technology

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