Search results for: accounting classroom conditions

Authors: Vine Petzer, Mirna Nel

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An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education.

Keywords: accounting classroom conditions, positive education, successful learning, teaching accounting

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Authors: Shahriar M. Saadullah, Abdul-Quddoos Abdul-Basith, Zaki K. Abushawish

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As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan.

Keywords: accounting, contemporary accounting issues, Qur'aan, root word of accounting hasaba

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Authors: Rabi Abdullahi Danjuma, Fatima Binta Attahir

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Classroom discourse is important, and it is worth examining what the phenomena is and how it helps both the teacher and students in a classroom situation. This paper looks at the classroom as a traditional social setting which has its own norms and values. The paper also explains what discourse is, as extended communication in speech or writing often interactively dealing with some particular topics. It also discusses classroom discourse as the language which teachers and students use to communicate with each other in a classroom situation. The paper also looks at some strategies for effective classroom discourse. Finally, implications and recommendations were drawn.

Keywords: classroom, discourse, learning, student, strategies, communication

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Authors: M. Otrusinova, E. Pastuszkova

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The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities.

Keywords: accrual principle, accounting, accounting reform, Czech Republic, municipalities, public finance

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: Yousef Rostami Gharainy

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This paper presents resource consumption accounting as an imaginative way to deal with management accounting which concentrates on administrators as the essential clients of the data and gives the best information of conventional management accounting. This system underscores that association's asset reasons costs, accordingly in costing frameworks the emphasis ought to be on assets and utilization of them. Resource consumption accounting consolidates two costing methodologies, action based and German cost accounting method known as GPK. This methodology notwithstanding giving a chance to managers to decide, makes task management accounting as operational. The reason for this article is to clarify the idea of resource consumption accounting, its parts and highlights and use of this strategy in associations. In the first place we deliver to presentation of resource consumption accounting, foundation, reasons for its development and the issues that past costing frameworks confronted it. At that point we give standards and presumptions of this technique; at last we depict the execution of this strategy in associations and its preferences over other costing strategies.

Keywords: resource consumption accounting, management accounting, action based method, German cost accounting method

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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Authors: Lee Bih Ni

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This paper discusses that good learning involves all academic groups in the school. Blended learning is learning outside the classroom. Google Classroom is a free service learning app for schools, non-profit organizations and anyone with a personal Google account. Facilities accessed through computers and mobile phones are very useful for school teachers and students. Blended learning classrooms using both traditional and technology-based methods for teaching have become the norm for many educators. Using Google Classroom gives students access to online learning. Even if the teacher is not in the classroom, the teacher can provide learning. This is the supervision of the form of the teacher when the student is outside the school.

Keywords: blended learning, learning app, google classroom, schools

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Authors: Haouam Djemaa

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This study aimed to identify the possibility for applying fair value accounting by Algerian enterprises coted in capital maket (Algiers stock exchange). To achieve the objectives of this study, we made an interview with preparers of accounting information. The results document that enterprises are aware of fair value accounting in financial reporting because of its ability to provide useful accounting, but it depends on the availability of favorable circumstances for its application and this is what is missing in the Algerian environment.

Keywords: fair value, financial reporting, accounting information, valuation method

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Authors: Xian Xie, Qinghua Fang

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This study used quantitative and qualitative methods to explore the characteristics of flipped classroom’s influence on classroom environment of college English reading, writing, and translating, and to summarize and reflect on the teaching characteristics of college English Reading, writing, and translating. The results of the study indicated that after the flipped classroom applied to reading, writing, and translating, students’ performance was improved to a certain extent, the classroom environment was improved to some extent, students of the flipped classroom are generally satisfied with the classroom environment; students showed a certain degree of individual differences to the degree of cooperation, participation, self-responsibility, task-orientation, and the teacher leadership and innovation. The study indicated that the implementation of flipped classroom teaching mode can optimize College English reading, writing, and translating classroom environment and realize target－learner as the center in foreign language teaching and learning, but bring a greater challenge to teachers.

Keywords: classroom environment, college English reading, writing and translating, individual differences, flipped classroom

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Authors: Nwobu Obiamaka, Samuel O. Faboyede

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This study examines the factors influencing career choice of undergraduate accounting students in selected Nigerian universities. The manner in which students of accounting perceive the factors that drive them into pursuing a career in accounting is important to the profession. The study made use of primary data collected from undergraduate accounting students in their final year in selected Nigerian universities. The data was collected using a survey instrument (questionnaire), copies of which were made and administered to the respondents (undergraduate accounting students in selected Nigerian universities). The finding suggests that the major factors influencing undergraduate accounting students to opt for a career in accounting include pressure from peers and monetary reward. The findings from the study have crucial policy implications for admission officers in tertiary institutions as well as the accounting profession in Nigeria.

Keywords: accounting, career, choice, undergraduate

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Authors: Mrigakshi Das

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The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical?

Keywords: accounting, ethics education and intervention in accounting, accounting education, accounting profession, moral reasoning and development, ethics education

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Authors: Prateep Wajeetongratana

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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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Authors: Yuqing Sun

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Nowadays, English has been taught in many countries as a second language. One of the major ways to learn this language is through the class teaching. As in the field of second language acquisition, there are many factors to affect its acquisition processes, such as the target language itself, a learner’s personality, cognitive factor, language transfer, and the outward factors (teaching method, classroom, environmental factor, teaching policy, social environment and so on). Flipped Classroom as a newly developed classroom model has been widely used in language teaching classroom, which was, to some extent, accepted by teachers and students for its effect. It distinguishes itself from the traditional classroom for its focus on the learner and its great importance attaching to the personal learning process and the application of technology. The class becomes discussion-targeted, and the class order is somewhat inverted since the teaching process is carried out outside the class, while the class is only for knowledge-internalization. This paper will concentrate on the influences of the flipped classroom, as a classroom affecting factor, on the the process of English acquisition by the way of case studies (English teaching class in China), and the analysis of the mechanism of the flipped classroom itself to propose some feasible advice of promoting the the effectiveness of English acquisition.

Keywords: second language acquisition, English, flipped classroom, case

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Authors: Tsai-Hsiu Lin

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Three dimensions of teacher culture hinder educational improvement: individualism, conservatism and presentism. To promote the professional development of teachers, these three aspects in teacher culture should be eliminated. Classroom observation may be a useful method of eliminating individualism. The Ministry of Education in Taiwan has attempted to reduce the isolation of teachers to promote their professional growth. Because classroom observation discourse varies, teachers are generally unwilling to allow their teaching to be observed. However, classroom observations take place in the country in the form of school evaluations. The main purpose of this study was to explore the differences in teachers’ conservatism, individualism and presentism after classroom observations had been conducted at an elementary school in Taiwan. The research method was a qualitative case study involving interviews with the school principal, the director of academic affairs, and two classroom teachers. The following conclusions were drawn: (1) Educators in different positions viewed classroom observations differently; (2) The classroom teachers did not highly value classroom observation; (3) There was little change in the teachers’ conservatism, individualism and presentism after classroom observation.

Keywords: classroom observation, Lortie’s Trinity, teacher culture, teacher professional development

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Authors: Kateřina Struhařová

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The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: accounting information quality, financial statements, Czech Republic, private companies

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Authors: Waratthaya Maneerattana, Piyarat Dornbundit

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The study aimed to develop flipped classroom in Chemistry on ‘acid-base’ for high school students and study efficiency of students on academic achievement and problem-solving skills. The evaluating result from the experts showed that developed flipped classroom was ranked in high score level. The flipped classroom efficiency E1/E2 was higher than the criteria of 70/70. The flipped classroom was used by 24 students in grade 11 in the second semester of the academic year 2016 at Bodindecha (Sing Singhaseni) School. Sampling group was chosen using a purposive sampling approach. The results revealed that academic achievement and problem solving skills of students after studying flipped classroom was significantly higher at .05 level.

Keywords: flipped classroom, acid-base, academic achievement, problem solving skill

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Authors: Zhi Huang

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This study follows on from previous survey and focus group research exploring the effective teaching process in a translation classroom in Australian universities through case study method. The data analysis draws on social constructivist theory in translation teaching and focuses on teaching process aiming to discover how effective translation teachers conduct teaching in the classroom. The results suggest that effective teaching requires the teacher to have ability in four aspects: classroom management, classroom pedagogy, classroom communication, and teacher roles. Effective translation teachers are able to control the whole learning process, facilitate students in independent learning, guide students to be more critical about translation, giving both positive and negative feedback for students to reflect on their own, and being supportive, patient and encouraging to students for better classroom communication and learning outcomes. This study can be applied to other teachers in translation so that they can reflect on their own teaching in their education contexts and strive for being a more qualified translation teacher and achieving teaching effectiveness.

Keywords: case study, classroom observation, classroom teaching, effective translation teaching, teacher effectiveness

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Authors: Seedwell Sithole

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One of the persistent problems in accounting education is how to effectively support students’ learning. A promising technique to this issue is to investigate the extent that learning is determined by the design of instructional material. This study examines the academic performance of students using three instructional designs in financial accounting. Student’s performance scores and reported mental effort ratings were used to determine the instructional effectiveness. The findings of this study show that accounting students prefer graph and text designs that are integrated. The results suggest that spatially separated graph and text presentations in accounting should be reorganized to align with the requirements of human cognitive architecture.

Keywords: accounting, cognitive load, education, instructional preferences, students

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Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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Authors: Abhishek Ranga

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The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity.

Keywords: aggressive accounting choice, conservative accounting choice, disclosure, implied cost of equity

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Authors: Muhammad Afzal Malik

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Traditional Learning & Distance based learning are the two systems prevailing in Pakistan. These systems affect the level of education standard. The purpose of this study was to compare the traditional classroom learning and distance learning in Pakistan: (a) To explore the effectiveness of the traditional to Distance learning in Pakistan; (b) To identify the factors that affect traditional and distance learning. This review found that, on average, students in traditional classroom conditions performed better than those receiving education in and distance learning. The difference between student outcomes for traditional Classroom and distance learning classes —measured as the difference between treatment and control means, divided by the pooled standard deviation— was larger in those studies contrasting conditions that blended elements of online and face-to-face instruction with conditions taught entirely face-to-face. This research was conducted to highlight the impact of distance learning education system on education standard. The education standards were institutional support, course development, learning process, student support, faculty support, evaluation and assessment. A well developed questionnaire was administered and distributed among 26 faculty members of GCET, H-9 and Virtual University of Pakistan from each. Data was analyzed through correlation and regression analysis. Results confirmed that there is a significant relationship and impact of DLE system on education standards. This will also provide baseline for future research. It will add value to the existing body of knowledge.

Keywords: distance learning education, higher education, education standards, student performance

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Authors: Hema Vanita Kesevan

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This study investigated the impact of teacher’s language ideology on their classroom discursive practice in ESL / EFL classrooms. It examines teachers’ perceptions of the use of local variety of Malaysian English in the classroom. The investigation shows that although teachers and students are against its use in the classroom, it is widely employed. The participants of this study consist of two Malaysian non-native English teachers with different linguistic and cultural backgrounds. This study employs a comparative case study approach which focuses on the teachers and their classroom discourse practice. There are two modes of inquiry used in this study: classroom observation and semi-guided interviews. The findings are of interest to ESL / EFL teachers, policy makers and language researchers in the Malaysian and other similar ESL / EFL contexts.

Keywords: language ideology, Malaysian English, native teachers, non-native teachers

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Authors: Sathapath Kilaso

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Attendance checking in the classroom for student is object to record the student’s attendance in order to support the learning activities in the classroom. Despite the teaching trend in the 21st century is the student-center learning and the lecturer duty is to mentor and give an advice, the classroom learning is still important in order to let the student interact with the classmate and the lecturer or for a specific subject which the in-class learning is needed. The development of the system prototype by applied the microcontroller technology and embedded system with the “internet of thing” trend and the web socket technique will allow the lecturer to be alerted immediately whenever the data is updated.

Keywords: arduino, embedded system, classroom, raspberry PI

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Authors: S. Yordchim, G. Anugkakul, T. Gibbs

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The English competence of Thai people was examined in the context of knowledge of English in everyday life for SME entrepreneurs, and also integrated with SLA students’ classroom. Second language acquisition was applied to the results of the questionnaires and interview forms. Levels of the need on English used for SME entrepreneurs in Thailand, satisfaction on joining the street classroom project were shown to be significantly high for some certain language functions and satisfaction. Finding suggests that the language functions on etiquette for professional use is essential and useful because lesson learned can be used in the real situation for their career. Implications for the climate of the street classroom are discussed.

Keywords: English classroom, SME entrepreneurs, second language acquisition, Thai students

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Authors: Runglaksamee Rodkam

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The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

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Authors: Suresh Ramachandra

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Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations.

Keywords: accounting values, board characteristics, board capital, board control

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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Authors: Eltaib Elzarrouk E. E. Abdalmajeed

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This research aims at shedding the light on environmental accounting, which is considered to be one of the most important areas in accounting discipline. It also studies the reality of the application of environmental accounting in the iron and steel sector in Libya. The questionnaire of this study was used for data collection from respondents who are employed in the Libyan Iron and Steel Company, Misurata – Libya (LISC). The Statistical Package for Social Sciences (SPSS) was also used for the analysis. Several important results were revealed include that the (LISC) relatively applies environmental accounting, and it faces some obstacles in conducting its application. Furthermore, the researched company realizes the importance of applying environmental accounting as a need for quality procedures. It was suggested that training courses should be held periodically to spread the awareness of environmental accounting environment. In addition, social responsibility and sustainability should be taken into consideration in the company's strategic plan.

Keywords: environment, environmental accounting, environmental accounting disclosure, The Libyan Iron and Steel Company, Misurata- Libya (LISC)

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Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

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