Accounting Education - Science topic

Prepare adequately.

Speak boldly.

Speak audibly.

Believe in yourself

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International education, in all its forms, has tremendous socially progressive potential as a means to widen access to quality education and to meet skills and training needs at global level, as well as to foster a sense of global citizenship critical for constructive relationships between cultures and nations. There are, however, important challenges to the fuller realisation of this progressive potential, which relate to a range of quality assurance aspects...

AI on Accounting

Dear Agumas Alamirew Mebratu,

Thank you for your reply, ie for your views on the main determinants of accounting development and financial reporting influencing the country's accounting development.

Thank you, Best regards,

Dariusz Prokopowicz

Thank you very much dear Montserrat, it is very complete information.

I also thank Dr. Chibuzo Ukegbu

Dear are new online tools for assessments, Prof. Hacı Hasan Yolcu, for example, the H5P content:

https://h5p.org/

yes

Dear Tatiana,

I agree with you "our students oppinion Accounting is boring!!" beacause Accounting is a career not a theoretical materials and they must practice its application to learn it. I suggest online CMA courses will be useful for achieve that.

Best regards,

From my point of view, as a result of the tremendous development in information technology and its reflection on the profession of accounting and auditing and the emergence of big data, this calls to the initiative of associations and accounting bodies to reconsider or add some things that must keep pace with the development taking place in information technology.

فرضيات البحث هي التي تتحكم في ذلك

Yes, it has to be

We are implementing a technology-based system to encourage pro-active methods. See our article

How to Embrace the New Challenges of Education? The Use of an Innovative Methodology in the Teaching-Learning Process, in the Assessment and in the Relation Teacher-Student vs … Autores Susana A. M. C Bastos, Liliana F. M. C. B Azevedo, Helena Maria Santos de Oliveira Data de publicação 2016 Revista especializada Turkish Online Journal of Educational Technology, Special Issue Edição INTE 2016 Páginas 1130-1148 Publicador TOJET. ISSN/ISBN: 1303 - 6521. http://www.tojet.net/special/2016_11_1.pdf

At the moment we are working on an international project for the implementation of new teaching techniques based on technology. Susana, co-author of the article is the coordinator of the project

ICTs can indeed change teaching/learning BUT it depends on how they are used. Pedagogy is key. Does pedagogy shift with ICTs? the research is unclear- with some suggesting it necessarily DOES while others suggest it does not. I am currently researching this so email me if you want to open a discussion. Just a caveat- i saw a comment earlier on here about 'learning styles'. this is a neuro myth- there is no empirical research to indicate that learning styles exist. This is a 20th century unfounded claim.

(Principles of management by Terry Franklin), Frankwood, R S N Pillai

Assets = Liabilities + Equity. In this case, equity is residual interest. Capital is part of an eqity. See Warsono' paper (2018) superiority of the law of funds .... In the researchgate. Hope it's usefull.

I agree with the two responses above. In addition, the WIP to date must be certified by a qualified valuer before it can be capitalised and they must be classified as Asset under construction AUC.

It means a positive result on the side of the company. Normally you would expect a cash flow from operations more than the net profit of the company. Because in calculating the cash flow from operations depreciation, amortizations are added back to net income. Plus other gains and losses are substracted and added to net income. Accruals either expense or income must also be reversed-added or substracted from net income. Plus movements in the current assets and current liabilities are added and substracted from net income. The result should be positive and higher than net income. Because the operating cash flow is no more net income it is cash flow from operations after all accruals have been cleared and the two important accruals in all that are depreciation and amortization.

The term provision is usually a liability under International Accounting Standards. There is a specific accounting standard which is IAS 37 - Provisions, Contingency Assets and Liabilities. The provisions are IAS 37 deals with probable future expenses of unknown amounts and timing arising out of legal or moral obligations (those which the reporting entity has disclosed in the financial statements). These could be clean up costs, redundancy payments etc. The treatment of these transactions is Debit (Dr): Expenses A/C - Provision Credit (Cr): Payable A/C. The accounts involved here are Nominal Accounts.

Provision for Bad Debts is usually determined by Prudence Concept which IASB has recently noted its importance having downgraded it. It encourages preparers of financial statements to avoid overstating assets and income but also avoid understating expenses and liabilities. An entity must make a provision for bad debts once certain conditions have been made according to entity's credit policy or industry norms. Central Banks usually issue directives for financial institutions on how to deal with provisions on toxic loans. Provisions in this regard are categorized as specific and general provisions. Nominal Account is the Provisions A/C while specific borrowers are personal accounts.

I follow the same thinking, could you apply convergence of accounting based on IFRS Foundation ( http://www.ifrs.org/ )

Hi

Please read " jdm in accounting " from sara Boner

It has alot of area which suitable for studing about B.Accting research.

Goodluck

There are so many books, see for example:

1- Ittelson, T. (2009). Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports. Publisher: Career Pr.

2- Horngren, C. T. (2009). Cost accounting: A managerial emphasis, 13/e. Pearson Education India.

You may try Osiris database.

Dear Debra , thanks for the reply and the article , I'm reading right now .

Here you are ... :

Your question and answers received are not clear. International Accounting education standards (IAES) are issued by IFAC while IFRS\GAAP are issued by IASB and FASB. One of the issues raised by IAES is the competency framework for accountancy which is not taught in many places but i have seen it in American CPA. The answer to your question seems to be no. It is not taught in many places so we are weak in preparing accountants.Teaching IFRS\GAAP only fails to capture critical attributes required of accountants in the work place outside the technical knowledge of IFRS\GAAP.

Easy to test knowledge (so we do it a lot) can also test knowledge retention over time if learners remain available. Can test an isolated skill (use of a tool - could be Excel, Scalpel, Excavator) and again retention (done a lot for CPR skills). Knowledge plus skills gives competence which again we can test but the testing is getting steadily more complex andthe results less reliable (which is why we focus on knowledge retention testing - not because its helpful but because its doable "Not everything that can be counted counts, and not everything that counts can be counted" (sometimes attributed to Einstein) Competence plus attitude leads to performance and now we are heading into professionalism and excellence. Competence is just good enough, excellence is the target of your life-long learners. Kirkpatrick expounded the levels of evaluation in a clinical context the highest level is an improvement in patient outcomes, but you can substitute your outcomes of course, the lower levels are more generic being Learner Satisfaction and so on, the more familiar territory of evaluation. Dont forget that your higher levels of evaluation should also feedback into your curriculum and teaching - if it doesn't produce the product as it is designed to the curriculum needs to change - not the learners!

These papers can help you:

Shore, C. (2008). Audit culture and Illiberal governance Universities and the politics of accountability. Anthropological Theory, 8(3), 278-298.

Lorenz, C. (2012). If you're so smart, why are you under surveillance? Universities, neoliberalism, and new public management. Critical inquiry, 38(3), 599-629.

Wilkesmann, U., & Schmid, C. J. (2012). The impacts of new governance on teaching at German universities. Findings from a national survey. Higher Education, 63(1), 33-52.

Yi, L. (2011). Auditing Chinese higher education? The perspectives of returnee scholars in an elite university. International Journal of Educational Development, 31(5), 505-514.

regards

Dear Makinde

I think that the performance of the students is measured from their academic results. But that they are influenced for the dedication (work load) they employ for their study.

Some variables that may determine this results are:

Are the student working for pay out of the University?

Have the student a large trip from his/her hom to the University?

Is the student head of his/her family?

Have the student other persons on charge?

May the student share the preparation of his/her exams with his/her fellows?

Has the student any funding?

Did the schedule of the classes affect the performance?

Which was the level of the background study of the student?

May the student get any help for study from his/her parents or any familiar?

Have any perspective of working in account matters after concluding his/her studies that may produce a stimulus for a better performance?

Dear @Vijay, very good thread, nice notion "caste" and "tags"! That is very true. The only metrics that I recognize is the quality and its components! Fine comments by @Miranda and @Marcel. Yes, very fine comment on the history issue! Very true!

Grading classroom participation (CP) has its roots in the Socratic Method of Inquiry (Mello, 2010), and continues to generate debates for and against the practice. Mello (2010) identified three different prevailing views on the matter (those who passionately support it; (2) those who just as passionately hate it, and (3) those who tolerate it, viewing it as a necessary evil. According to Bean and Peterson (1998), most faculties at that time were against it.

Jacobs and Chase (1992) contended that the practice contaminated the grade as a measure of students’ achievement of the course objectives when behavior (in this case, CP) was weighed into class grades. Some of the reasons against CP that were given were (1) the lack of clear guidance about CP from professors; (2) the subjectivity inherent in the interpretation of what constituted effective class participation; (3) these scores were difficult to defend if they were to be challenged, and (4) the difficulty of assessing personality factors that informed CP (e.g. shy students might not be as participative as more gregarious students – but they might be stronger in coursework than the more outgoing students). Gindis & Gomoll (2014) echoed some of these same concerns.

Mello (2010) pointed out that researchers have been trying to determine the efficacy of CP assessment since the 1920s. More recently, CP has been positively associates with the active (vs. the traditional passive) student centered pedagogies (Manzer and Rassuli, 2005; Dallimore, Hertenstein and Platt, 2006). So, it seems, the debate continues!

My personal view is this: for online learning, much of the subjectivity evaporates since every student is given clear guidance on what constitutes CP (e.g. each student must reply to the posted discussion, and must respond to at least two peer postings; shy students are not subjected to the stares of other students, etc). Participation becomes quantifiable on that measure; additionally, each student has an equal opportunity to respond in a more scholarly manner due to the nature of asynchronous learning, which allows students to conduct research before replying to posts. So, perhaps a heavier weigh can be applied in the case of online learning – and grading can be defended if questioned. In traditional classrooms, however, given the lack of opportunity to perform scholarly research before responding to class discussions, and due to the subjectivity issues mentioned above, perhaps the lower weights might be applied. In case of hybrid classes (online and traditional), perhaps the focus might be on online discussions when grading. Just a thought…

References:

Bean, J. C., & Peterson, D. (1998). Grading classroom participation. New Directions For Teaching & Learning, 1998(74), 33.

Dallimore, E. J., Hertenstein, J. H. and Platt, M. B. (2004). Classroom participation and discussion effectiveness: Student-generated strategies. Communication Education, 53, (1), 103-115.

Gindis, M., & Gomoll, J. (2014). DEBATE: Should class participation count? Scholastic News, 82, 7.

Jacobs, L. C., & Chase, C. I. (1992). Developing and using tests effectively: A Guide for faculty. San

Francisco: Jossey-Bass.

Manzer, J.P. and Rassuli, A. (2005). Teach us to Learn: Multivariate analysis of perception of success in team learning. Journal of Education for Business, 81, (1), 21-27.

Mello, J. A. (2010). The good, the bad and the controversial: The practicalities and pitfalls of the grading of class participation. Academy of Educational Leadership Journal, 14(1), 77-97.

Dear Umesh,

Yes indeed, sustainable development be taught in accounting and business curricula in all universities to get knowledge of sustainability.