The need for change in accounting education: An educator survey

May, Gordon S.; Windal, Floyd W.; Sylvestre, Jeanne

doi:10.1016/0748-5751(94)00021-2

Cited by 49 publications

(25 citation statements)

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“…The call to understand accounting education could therefore be construed as a global problem. Thus, accounting education faces similar problems whether it is in the Western world (May et al, 1995;Morgan, 1997;Gammie et al, 2002;de Lange et al, 2006) or in other emerging and developing countries (Hove, 1986;Wijewardena and Yapa, 2005;Lin et al, 2005).…”

Section: G Summary and Conclusionmentioning

confidence: 96%

Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana

Awayiga

Onumah

Tsamenyi

2010

Accounting Education

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Accounting education has come under criticism over the past two decades for failing to meet the demands of the changing business environment. This paper presents the results of a survey of accounting graduates and employers from Ghana on the accounting knowledge and skills required by graduates. We examined both the professional and information technology (IT) skill requirements of the graduates. These skills are relevant to preparing the graduates for careers as professional accountants. Analytical/critical thinking was rated as the most important professional skill by both the employers and the graduates. In terms of IT skills, the use of spreadsheet packages was rated by both groups as the most important skill. The only significant differences between the two groups were the IT skills in word-processing and Windows. The findings of the paper have implications for accounting education in Ghana and in other developing countries.Accounting curriculum change, less developed countries, Ghana,

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Section: G Summary and Conclusionmentioning

confidence: 96%

Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana

Awayiga

Onumah

Tsamenyi

2010

Accounting Education

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“…Zaid and Abraham (1994) found that accounting graduates experience communication-related problems early in their working lives: 50% of employers and graduates (as opposed to only 29% of academics) perceived these problems to be a consequence of the accounting curriculum. A UK perspective is provided by Morgan (1997 May, Windal and Sylvestre (1995) agreed that more emphasis should be placed on written and oral communication in the accounting curriculum. There are also indications in Hassall et al (2003) that accounting students themselves recognise that a skills expectation gap exists in the areas of oral and written communication skills.…”

Section: The Importance Of Communication For the Accountantmentioning

confidence: 99%

Accounting Students and Communication Apprehension: A Study of Spanish and UK Students

Montaño

Hassall

Joyce

et al. 2007

European Accounting Review

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Abstract.Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programs now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills.It is important to recognise that certain factors can severely restrict the development of This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University).The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.

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“…Further indications of accounting-specific teaching ideas are given in a study by May et al (1995). Within a survey, n ¼ 419 (assistant) professors of accounting at universities in the USA were asked to indicate the extent of their agreement with different statements which, among other things, focused on curricular facts, teaching methods and structural aspects.…”

Section: Conceptions Of Teaching and Learningmentioning

confidence: 99%

“…Second, the teaching of accounting has been open to considerable criticism for many years (e.g. Adler, Milne and Stringer, 2000;Beattie, Collins and McInnes, 1997;May, Windal and Sylvestre, 1995;Mladenovic, 2000). Finally, the few empirical studies available point to the fact that learning difficulties accumulate, and that the subject is not presented in a comprehensible manner (Seifried, 2009).…”

Section: Introductionmentioning

confidence: 98%

Teachers' Pedagogical Beliefs at Commercial Schools—An Empirical Study in Germany

Seifried

2012

Accounting Education

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Within the study of teacher training, it is generally accepted that a teacher's behaviour and success in the classroom is influenced by their personal beliefs. This paper discusses teachers' pedagogical beliefs, domain-specific beliefs and conceptions of teaching and learning. We outline empirical results from various studies which explore lecturers' and teachers' perceptions of vocational training in the field of accounting education; then present an empirical study in German commercial schools, conducted via surveys (n¼ 225 teachers in commercial schools) and in-depth follow-up interviews (n ¼ 21 teachers). Using cluster analysis we identify different teacher types or belief systems regarding teaching and learning in accounting education: predominantly constructivist or instructional. Of particular interest is a mixed type, which includes both paradigms and emphasises the importance of structured lessons and systematic teaching. Verbal data allow a more detailed analysis of the different pedagogical orientations. We established significant relationships between teachers' beliefs, including domain-specific beliefs, self reports on the organisation of classroom activities and teaching patterns. All in all, the findings show a dominance of instructional ideas and teacher-centred teaching practices in the domain of accounting.

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The need for change in accounting education: An educator survey

Cited by 49 publications

References 0 publications

Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana

Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana

Accounting Students and Communication Apprehension: A Study of Spanish and UK Students

Teachers' Pedagogical Beliefs at Commercial Schools—An Empirical Study in Germany

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