Teaching IFRS: Options for Instructors

Glover, Hubert D.; Werner, Edward M.

doi:10.1108/s1085-462220150000016006

Cited by 7 publications

(4 citation statements)

References 3 publications

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“…Moreover, accounting programs have been trying to prevent professional misbehavior and failures that are related to a lack of knowledge, which is commonly verified in cases of accounting fraud, by including courses such as ethics in their curricula and requiring approval via accountant examinations before the students begin their professional careers (Delaney & Coe, 2008). Additionally, the harmonization of international financial reporting standards has recently required major curriculum changes and has challenged accounting education in many countries (Alon, 2012;Glover & Werner, 2015;Jackling, Howieson, & Natoli, 2012). In this context, concerns about quality are constantly present in the daily routine of accounting program administrators, making them especially interested in the evaluation results.…”

Section: Methodsmentioning

confidence: 99%

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

Freitas

2016

Rev. adm. contemp.

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The Brazilian program of higher education evaluation, broadly known as the National Exam of Students' Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs' performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

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Section: Methodsmentioning

confidence: 99%

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

Freitas

2016

Rev. adm. contemp.

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“…The first part pertains to the demographic characteristics of the respondents, while the second concerns the perceptions of practitioners and newly graduated students. Based on an extensive literature review (Awayiga et al, 2010; Bain et al, 2002; Burnett, 2003; Glover & Werner, 2015; Greenstein & McKee, 2004; Jackling & De Lange, 2009; Kavanagh & Drennan, 2008; Lee et al, 2018, 2019; Nicolescu & P[acaron]un, 2009; Ramachandran Rackliffe & Ragland, 2016; Sithole, 2015; Stoner, 2009; Wessels, 2005; Zureigat, 2015), the questionnaire’s items/questions were listed (see the appendix). Respondents for this study were chosen on the basis that they had graduated with a Bachelor of Management Science Degree majoring in Accounting and Business Administration and between the years 2010 and 2018.…”

Section: Methodsmentioning

confidence: 99%

University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen

Al-Hattami

2021

SAGE Open

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University education in different countries, including Yemen, has the burden of providing the proper supply that meets the job market demands, including information technology (IT). In the accounting education context, the qualification of students to the job market regarding IT is still one of the notable issues that seem to have been overlooked in many of the curricula of most universities. This study utilizes the Yemeni context to identify and evaluate the current status of accounting education at Yemeni universities. It mainly focuses on (a) whether the current accounting curriculum meets the job market demands regarding IT and (b) whether the inclusion of relevant IT in the accounting curriculum meets the job market demands. To achieve this, the current accounting curriculum of Yemeni universities was analyzed, and a questionnaire survey was administrated to a large sample of practitioners and newly graduated students. The study provides evidence that the current university accounting curriculum is not in line with market expectations regarding IT due to the full focus on theoretical aspects. The study further confirms that the inclusion of relevant IT in the accounting curriculum could meet the job market demands of IT. The questions related to relevant IT subjects desired in practitioners and newly graduated students showed that general computer skills (e.g., Windows, internet, spreadsheets) were the most desired followed by accounting software, Excel software applications in accounting, E-commerce, and communications software (e.g., Outlook), respectively. The study findings have implications for Yemeni professional accounting bodies, accounting instructors and students, and researchers.

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“…Pelmeneva y Talipova (2015) indican que los procesos de globalización e integración de las empresas en la economía mundial requieren unificación de la información financiera, transparencia, uniformidad y procedimientos de cálculos financieros porque la NIIF indica cómo se tienen que generar los informes financieros, imponiendo obligaciones en el procedimiento de presentación. Glover y Werner (2015) proporcionan una plantilla para la enseñanza de la NIIF en los planes de estudios contables, identifican instrucciones para enseñar la NIIF, presentan recomendaciones para mejorar las prácticas contables, indican que las encuestas muestran que la integración de la NIIF en las aulas no coincide con las expectativas internacionales de la contabilidad, las firmas de contabilidad esperan que los candidatos conozcan los estándares internacionales de contabilidad para adoptar la NIIF. Mantilla (2016) indica que la valuación retrospectiva de la efectividad de la cobertura no es requerida, la NIIF emitida en el año 2014 reemplaza a las versiones anteriores y es obligatoria para los períodos que comienzan en o después del 1 de enero de 2018, la presentación de estados financieros requiere que las pérdidas y las ganancias sean presentadas en un elemento separado en el estado de resultados, y la contabilidad de cobertura permite que en los estados financieros sean reflejadas las actividades de administración del riesgo.…”

Section: Introductionunclassified

Valuación de opciones con ajustes a distribuciones a-estables y contabilidad bajo la norma internacional de información financiera

Hernández

Pinto

2020

CyA

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<p>En este trabajo se pretende analizar los rendimientos del dólar estadounidense, euro, libra esterlina y yen, con el peso mexicano, son estimados los estadísticos descriptivos y los parámetros -estables, las pruebas de bondad de ajuste justifican estadísticamente la idoneidad de las distribuciones -estables para modelar el comportamiento de los rendimientos, también son estimados los exponentes de autosimilitud y los índices de memoria, la valuación de las opciones europeas de compra y de venta es realizada con el modelo gaussiano y con el modelo -estable, y la contabilización es presentada bajo la norma internacional de información financiera concluyendo que las opciones -estables cuantifican más adecuadamente el riesgo de tipo de cambio que las opciones gaussianas, recomendando realizar un análisis para minimizar las pérdidas potenciales derivadas de las obligaciones económicas adquiridas por la emisión de opciones y que la norma internacional de información financiera alinea los objetivos de gestión de riesgos para reflejar las actividades transmitiendo el objetivo y el efecto de las opciones.</p>

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Teaching IFRS: Options for Instructors

Cited by 7 publications

References 3 publications

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen

Valuación de opciones con ajustes a distribuciones a-estables y contabilidad bajo la norma internacional de información financiera

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