Accounting education: Changing skill sets to meet modern needs
Gary S Robson, Helen M Savage, Raymond J Shaffer. Catalyst (2002). Dublin: Jul/Aug 2003. pg. 26
ABSTRACT:
The accounting environment has changed dramatically over the past five years. We continue to feel the cascading effects of the fallouts from two years ago. At the same time, we are adjusting to the daily headlines of yet another CFO or firm under scrutiny. Striving to keep pace with changes in the work world, educators are frantically rewriting their curricula to educate their students. This education includes not only the skill sets needed for an accountant, but also skills for making accurate ethical decisions, working with other accountants, and even laws being written regarding how to "blow the whistle," and when, and to whom. Accounting education, more than ever, is striving to find effective methods of preparing the next generation of CPA professionals.
Issues and Challenges of Accounting Education in China: Practitioner and Academic Perceptions
Tsui-chih Wu, Yealing Tong. Journal of American Academy of Business, Cambridge. Hollywood: Mar 2004. Vol. 4, Iss. 1/2; pg. 208
ABSTRACT
This paper examines and analyzes the current situation and challenges of accounting education in China. Questionnaire surveys were directed to accounting educators from five mainstream universities as well as accounting practitioners. Taken overall, responses from the two groups are quite homogeneous in the majority of issues in the study. The results show China has experienced an increased pace of change in accounting environment due to internationalization and economic openness. While accounting educators, public accounting, and industry see tremendous value in an accounting education, there is an urgent need for changes in curriculum development and teaching, rewarding structure, and ways of communications with the practice community. The Chinese booming economy for the past ten years has indeed brought about serious problems and challenges with accounting education. The research results may provide some early feedback for the development of accounting education in emerging economies.
Using Concept Mapping in Accounting Learning
Chen, Mei-chi; Sue-Ching. Delta Pi Epsilon Journal v. 45 no. 2 (Spring/ Summer 2003) p. 133-43
ABSTRACT
The primary purpose of this study was to examine the effects of concept mapping on the improvement of university students' learning outcomes in accounting. Fifty university freshman were included in the study. Prior to the study, the instructor taught the students how to draw concept maps. The students were then requested to draw the concept map as a review following five weeks of assessment statement instruction. The methods of Novak and Gowin were adopted to calculate the score on the concept map. The differences between the score on the concept map and the cognitive measurement of the assessment statement were analyzed with independent t-tests. The results showed that the concept map improved the students' learning. The cross link and the detailed explanation on the map especially enhanced the students' problem soiving skills. Reprinted by permission of the publisher.
So You've Been Asked to Teach Principles of Accounting...
Borja, Patrick M. Business Education Forum v. 58 no. 2 (December 2003)
p. 30-2
ABSTRACT
Factors that new instructors planning to teach accounting should consider are outlined. These factors relate to goals and objectives, assessment, and instructional activities.
Strategies for Detecting and Correcting Errors in Accounting Problems
James, Marianne L. Business Education Forum v. 58 no. 1 (October 2003) p. 20-2
ABSTRACT
Strategies that accounting instructors can use to help students detect and correct errors are presented. The strategies relate to avoiding errors that occur due to deficiencies in fundamental prior knowledge, inattention to detail, or ineffective test-taking techniques. These strategies are also applicable to other business courses that entail quantitative reasoning and computation. Although errors cannot be avoided entirely, these strategies may help students solve problems more accurately and so learn from their mistakes.
Ideas for the Accounting Classroom
Kerby, Debra; Romine, Jeff. Business Education Forum v. 57 no. 3 (February 2003) p. 30-2, 59
ABSTRACT
The writers outline a variety of activities, assignments, and professional resources that will help teachers to develop a relevant and interesting accounting curriculum. "Exploring Our Roots" is an accountancy lesson that engages students in the study of the history of the accounting profession, a profession founded in antiquity and enduring into the present. Other activities include those that link the curriculum to business, provide students with an insight into the array of career opportunities available to an accountant, connect with professional organizations, and stress the pervasiveness of accounting in the life of society.
Using Cooperative Small Groups in Introductory Accounting Classes: A Practical Approach
Miglietti, Cynthia. Journal of Education for Business v. 78 no. 2 (November/December
2002) p. 111-5
ABSTRACT
Because groups or teams are commonly used in the workplace, organizations need employees who can be effective team members. In this article, the author discusses her use of cooperative small groups in an introductory accounting class and provides guidelines for their formation, orientation, and evaluation. Statistical analysis showed that the groups enhanced student achievement in the accounting class. Reprinted by permission of the publisher
Skills Development in Accounting Education: Is Everyone on
the Same Page?
Francisco, William; Kelly, Julia Ann; Parham, Abbie Gail. Business Education
Forum v. 57 no. 4 (April 2003) p. 28-31
ABSTRACT
A study examined whether the skills considered most important by accounting faculty and accounting practitioners are the same skills deemed important by today's business students. Surveys were completed by 223 prebusiness and business majors currently enrolled in business classes at Georgia Southern University, and their responses were compared with the responses of accounting faculty and accounting practitioners, as reported in a recent Albrecht and Sack study. Findings revealed a distinct difference between accounting majors and nonaccounting majors in the skills they deemed to be important in their future careers. However, there were very narrow overall gaps between accounting faculty, practitioners, and students.
The Future of Accounting Education: A Regional Perspective
Burnett, Sharon. Journal of Education for Business v. 78 no. 3 (January/ February 2003) p. 129-34
ABSTRACT
Accounting education is under pressure to change its current teaching methods. In this study, the authors surveyed employers of their university's accounting graduates and members of a local CPA feedback for the development of accounting education in emerging economies. chapter to ascertain which skills are important for new graduates and which educational innovations are effective. The top-rated four professional skills were analytical/critical thinking, written communication, oral communication, and decision-making. The top three technology skills included spreadsheet software, Windows, and word-processing software. The top education innovation was internships. These results agree with a national survey completed in 1999. Reprinted by permission of the publisher.