A Strategic Model For Accounting Education

French, George; Coppage, Richard E.

doi:10.19030/jabr.v19i2.2165

Cited by 4 publications

(1 citation statement)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Whereas content knowledge becomes dated and is not always transferable across different fields of business, critical skills which rarely become obsolete are more readily transferable between careers (French and Coppage 2003). OBA is seen as a way to better prepare professionals for the competency of handling large amounts of information (Heijne-Penninga et al 2011;IRBA 2004;Feldhusen 1961) with greater emphasis on the development of competencies and pervasive skills (Rust 2002).…”

Section: Competency-based Education and The Development Of Pervasive mentioning

confidence: 99%

Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities

Kruger

2018

SAJHE

View full text Add to dashboard Cite

Strong arguments are put forward in literature that teaching methods should be aligned with assessment practices in order to optimise the teaching-learning environment. When the South African Institute of Chartered Accountants changed its initial test of competence examination (ITC) from a closed-book to an open-book format, accredited universities changed their assessment accordingly. This article investigates how students and lecturers perceive the changes made to teaching and assessment after the introduction of open-book assessment. A survey was performed among prospective chartered accountants preparing for the ITC. These students were mostly assessed through closed-book examinations in their graduate studies, but were assessed using open-book examinations in their final year. The views of students and lecturers in certain universities' departments of accountancy were compared. The views of students and lecturers differed significantly on the extent of changes which were made to teaching practices and the setting of examination papers. The article identified aspects to be considered to encourage students' deep learning, long term retention, selection of knowledge and preparation for openbook assessment. Issues lecturers need to take into account when determining their teaching and assessment approach within the broader context of an open-book assessment environment were also identified.

show abstract

Section: Competency-based Education and The Development Of Pervasive mentioning

confidence: 99%

Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities

Kruger

2018

SAJHE

View full text Add to dashboard Cite

show abstract

Bridging the education-practice divide: The Salisbury University auditing internship program

Dombrowski

Smith

Wood

2013

Journal of Accounting Education

View full text Add to dashboard Cite

Kalıpların Dışına Çıkmak: Yetkinlik Odaklı Muhasebe Eğitimi

Yaşar

2019

Muhasebe Ve Finansman Dergisi

View full text Add to dashboard Cite

Muhasebe eğitiminin temel hedefi, öğrencilere başarılı bir mesleki yaşama sahip olmak için gerekli yetkinlikleri kazandırmaktır. Farklı yetkinliklerin varlığı, çalışma ortamında karşılaşılan zorlukların çözümünde farklı yönlerden yardımcı olduğu için işverenler tarafından gerekli görülmektedir. Bir başka ifadeyle işverenler, mesleki teknik bilginin yanı sıra "kalıpların dışında" düşünebilen, iletişim, takım çalışması, liderlik gibi becerilere sahip kişileri tercih etmektedirler. Bu durum, muhasebe mezunlarının sahip oldukları yetkinlikler ile potansiyel işverenleri tarafından aranan yetkinlikler arasında bir uyuşmazlık olup olmadığı konusunu gündeme getirmektedir. Günümüzde muhasebe, artık sadece bir destek fonksiyonu olarak görülmemekte, kurumsal performans yönetiminde etkin rol almaktadır. Bu dönüşüm, mesleki başarının belirleyicilerini de etkilemektedir. Bu bağlamda, muhasebenin değer önerisine, bir başka ifadeyle muhasebe çalışanlarının işletmelere nasıl değer kattığına ilişkin stratejik bir bakış açısı geliştirilmeli ve üniversitelerde bu değer önerisine dayalı müfredatlar oluşturulmalıdır. Bu çalışmada muhasebenin değişen rolünün muhasebe eğitimine etkileri, mevcut muhasebe eğitim sürecindeki sorunlar ve yetkinlik kazanımının eğitim sürecine entegrasyonu incelenmiştir. Çalışma, literatür taramasına dayalı nitel bir çalışmadır ve muhasebe eğitimine yönelik eleştiriler vurgulanarak, muhasebe eğitiminde değişimin artık kaçınılmaz olduğu sonucuna varılmıştır.

show abstract

A Strategic Model For Accounting Education

Cited by 4 publications

References 1 publication

Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities

Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities

Bridging the education-practice divide: The Salisbury University auditing internship program

Kalıpların Dışına Çıkmak: Yetkinlik Odaklı Muhasebe Eğitimi

Contact Info

Product

Resources

About