Accountant In Business

Journal of Industrial Distribution and Business, 2013

Purpose-Considering the importance of education as the base for countries' development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results-Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion-These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

Accounting Education

Journal of Vocational Education & Training, 2018

Professional accrediting bodies and accounting education reviews have long expressed concerns about student capabilities and learning outcomes, including the ability to apply knowledge and make reasoned judgements. In response, we report on a new design that uses a web of threshold concepts to guide curriculum development. With an associated focus on students' active learning, the new design encouraged students to critically engage with threshold concepts in accounting. The aim was to transform their understanding of the discipline material from a set of discrete concepts that could be rotelearnt, to critical appreciation of the relationships between such discipline concepts. The design structures students' active participation in associated learning activities, leading to improved student engagement and conceptual understanding, as evidenced by better attendance and results.

2011

Having students learn and be assessed in groups is a means to develop among students intellectual and interactive skills/competencies described as generic or "wicked", as well as of producing deeper learning of various types of knowledge (e.g. organicistic, contextualistic, formistic, mechanistic). This paper reports assessments constituting and reflecting strategies of learning in groups. The assessments and the strategies were crafted while working with students on four courses presented annually in recent years and covering accounting, management and finance for public services and private activities in various organisations. Data about group experiences and their implications for working as accountants were collected from students during assessments and are used to elaborate the strategies. The paper provides insights into reducing impediments among students and teachers to shifting learning from teacher-centred to learner-centred, and suggests areas for further research in reducing institutional impediments.

2004

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK, and the changing roles, skills, and knowledge base required of management accountants, it argues for significant pedagogical reform to redirect education and training to these new areas. Without this the occupation may disappear, as already has happened in many organisations. As management accountants in the Anglo-American tradition are not used in countries such as Japan and Germany, the longevity of the role should not be assumed. It is argued, contrary to claims made elsewhere, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of findings of relevance to industry in a comparatively short time. Instead the paper argues that industry must look to greater sustained involvement in higher education institutions, especially at a local and operating level. In addition there are calls for reforms of topics covered in syllabuses, quality systems in education, assessment systems, and incentives for innovative teaching in higher education institutions.

Abraham Ambomwin Dakurah, 2023

This paper has been written and submitted as an assignment to the School of Economics and Business of the Atlantic International University. It delves into the function and practice of accountancy in the mist of its environment and how these interact to promote the field. It concludes that accounting practice is hugely impacted by its environmental factors such as transparency levels, integrity of professionals, legal and social systems, economic dynamics etc and points to the fact that these factors and frameworks have become very relevant in the development and role out of accounting standards and practices. It also reveals the permeating and ever growing role of accounting in organizations and the need to simplify it further as it is the fulcrum of organizational success.

Scientific Bulletin – Economic Sciences, 2016

The purpose of this study is to investigate whether and to what extent accounting education and research fit business needs. The study highlights differences between business needs and academic knowledge, including teaching and research in accounting. We used a structured questionnaire to reveal perceptions' differences through cluster analysis, including a sample of students, teaching staff from Accounting and Finance Departments and employers. The results indicated that all these groups have different perceptions.

Accounting is a generic term covering both the bookkeeping and accounts aspect of an economic entity. According to American Institute of Certified Public Accountants (AICPA) accounting is the art of recording, classifying, and summarizing in terms of money, transactions and events which are in part at least, of financial character, and interpreting the result thereof. The document explains the methods and approaches of teaching accountancy.

2021

The main purpose of this paper is to highlight the Accounting Education as a real asset that must continually evolve in order to best prepare future professionals on accounting for the new requirements imposed by technology and globalization. To do this, a descriptive methodological approach has been deployed to present Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing Accounting Education and training worldwide. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Two major lessons emerge from this study. On the one hand, that the organizational structure, globalization and technology impact the skills needs of the accountancy profession and, on the other hand, there is a gap between the training provided and the needs of the profession.

2007

The accounting education of people in managerial roles or performing managerial work is relatively neglected in the literature compared with educating accountants. Moreover, judged from most textbooks purporting to serve their study programmes, the education they receive very often seems like a potted version of that served out to accountant students. In this paper, models of managerial work and abilities, prior research into learning-centred accountant education and management study programmes, and the authors' participant-observation of educating these people are synthesised in order to propose a curriculum better attuned to their roles and work.