Purpose -The purpose of the this paper is to discover the quantitative impact of International Financial Reporting Standards (IFRS) on financial reporting of European countries and evaluate if this impact is connected with the traditional accounting system in which each country is classified, either the Anglo-Saxon or the continental-European accounting system. Design/methodology/approach -First, the authors quantify the IFRS impact on each country and make a comparative analysis of that impact among countries. Then, the authors apply a cluster analysis in order to group European countries on the basis of the different effects of IFRS application. Findings -The results obtained show that the first application of IFRS has had different effects on the financial reporting among countries. The cluster analysis identifies four groups which show that the impact of IFRS on financial statements of European firms is not related to traditional accounting systems. Originality/value -The main contribution of the paper is that it studies the impact of mandatory IFRS application for several European countries and shows a comparative analysis, grouping the countries on the basis of that impact. Previous literature mainly gathers research related to specific countries, individually considered, or to different IFRS effects that do not reflect quantitative impacts.
Este trabajo analiza la aplicación de técnicas de aprendizaje cooperativo en asignaturas de contabilidad para investigar si la disposición de los estudiantes a trabajar en grupo, a partir de sus percepciones sobre esta técnica de aprendizaje derivadas de experiencias previas de trabajo en grupo, están relacionadas con su rendimiento académico. Los resultados revelan que las percepciones de los estudiantes respecto a la mejora de sus habilidades por haber trabajado en grupo se relacionan positiva y significativamente con su rendimiento académico; mientras que las percepciones de los estudiantes respecto a haber aprendido de otros se relacionan negativa y significativamente con su rendimiento académico. Por lo tanto, este estudio amplía la literatura existente sobre el aprendizaje cooperativo y el rendimiento académico de los estudiantes, al considerar las actitudes de los estudiantes hacia el trabajo en grupo resultantes de sus experiencias previas.
This paper analyses the implementation of cooperative learning techniques in accounting subjects to investigate whether students’ willingness to work in groups, based on their perceptions regarding this learning technique arising from previous group working experiences, are related to their academic performance. The findings reveal that students’ perceptions regarding their improved skills due to having worked in groups are positively and significantly related to their academic performance; meanwhile students’ perceptions of having learnt from others are negatively and significantly related to their academic performance. Therefore, this study extends the existing literature on cooperative learning and students’ academic performance by considering students’ attitudes toward working in groups resulting from their prior experiences.
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