CINXE.COM

<!DOCTYPE html> <html lang="en" dir="ltr"> <head>  <script async src="https://www.googletagmanager.com/gtag/js?id=G-P63WKM1TM1"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-P63WKM1TM1'); </script>  <script type="text/javascript" > (function(m,e,t,r,i,k,a){m[i]=m[i]||function(){(m[i].a=m[i].a||[]).push(arguments)}; m[i].l=1*new Date(); for (var j = 0; j < document.scripts.length; j++) {if (document.scripts[j].src === r) { return; }} k=e.createElement(t),a=e.getElementsByTagName(t)[0],k.async=1,k.src=r,a.parentNode.insertBefore(k,a)}) (window, document, "script", "https://mc.yandex.ru/metrika/tag.js", "ym"); ym(55165297, "init", { clickmap:false, trackLinks:true, accurateTrackBounce:true, webvisor:false }); </script> <noscript><div><img src="https://mc.yandex.ru/watch/55165297" style="position:absolute; left:-9999px;" alt="" /></div></noscript>    <title>Search results for: teaching accounting</title> <meta name="description" content="Search results for: teaching accounting"> <meta name="keywords" content="teaching accounting"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" type="button" data-toggle="collapse" data-target="#navbarMenu" aria-controls="navbarMenu" aria-expanded="false" aria-label="Toggle navigation"> <span class="navbar-toggler-icon"></span> </button> <div class="w-100"> <div class="d-none d-lg-flex flex-row-reverse"> <form method="get" action="https://waset.org/search" class="form-inline my-2 my-lg-0"> <input class="form-control mr-sm-2" type="search" placeholder="Search Conferences" value="teaching accounting" name="q" aria-label="Search"> <button class="btn btn-light my-2 my-sm-0" type="submit"><i class="fas fa-search"></i></button> </form> </div> <div class="collapse navbar-collapse mt-1" id="navbarMenu"> <ul class="navbar-nav ml-auto align-items-center" id="mainNavMenu"> <li class="nav-item"> <a class="nav-link" href="https://waset.org/conferences" title="Conferences in 2024/2025/2026">Conferences</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/disciplines" title="Disciplines">Disciplines</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/committees" rel="nofollow">Committees</a> </li> <li class="nav-item dropdown"> <a class="nav-link dropdown-toggle" href="#" id="navbarDropdownPublications" role="button" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Publications </a> <div class="dropdown-menu" aria-labelledby="navbarDropdownPublications"> <a class="dropdown-item" href="https://publications.waset.org/abstracts">Abstracts</a> <a class="dropdown-item" href="https://publications.waset.org">Periodicals</a> <a class="dropdown-item" href="https://publications.waset.org/archive">Archive</a> </div> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/page/support" title="Support">Support</a> </li> </ul> </div> </div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="teaching accounting"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3895</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: teaching accounting</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3895</span> The Challenges of Teaching First Year Accounting with a Lecturer-Student Ratio of 1:1248</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hanli%20Joubert">Hanli Joubert</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In South Africa, teaching large classes is a reality that lecturers face in most higher institutions. When teaching a large group, literature normally refers to groups of about 50 to 500 students. At the University of the Free State, the first-year accounting group comprises around 1300 students. Apart from extremely large classes, the problem is exacerbated by the diversity of students’ previous schooling in accounting as well as their socio-economic backgrounds. The university scenario is further complicated by a lack of venues, compressed timetables, as well as lack of resources. This study aims to investigate the challenges and effectiveness of teaching a large and diverse group of first-year accounting students by drawing from personal experience, a literature study, interviews with other lecturers as well as students registered for first year accounting. The results reveal that teaching first-year accounting students in a large group is not the ideal situation but that it can be effective if it is managed correctly. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=diverse%20backgrounds" title="diverse backgrounds">diverse backgrounds</a>, <a href="https://publications.waset.org/abstracts/search?q=large%20groups" title=" large groups"> large groups</a>, <a href="https://publications.waset.org/abstracts/search?q=limited%20resources" title=" limited resources"> limited resources</a>, <a href="https://publications.waset.org/abstracts/search?q=first-year%20accounting%20students" title=" first-year accounting students"> first-year accounting students</a> </p> <a href="https://publications.waset.org/abstracts/182742/the-challenges-of-teaching-first-year-accounting-with-a-lecturer-student-ratio-of-11248" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/182742.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">54</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3894</span> Teachers of English for Accounting Purpose: Self-Identity and Self-Reflectivity</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nanis%20Setyorini">Nanis Setyorini</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This is an interpretive study that aims to explore English teachers’ self-identity and self-reflection on teaching of English for accounting purpose in Indonesian accounting schools. Pierre Bourdieu’s concepts of capitals, habitus, and field are applied to capture and analyze the outright feelings, dilemma, and efforts of how English teachers see their educational background and adjust their understanding of English teaching for specific purpose, how they deliver unrecognized materials about accountancy, how they build confidence in teaching accountancy experts, and how to develop their professional commitment as English teachers for accounting purpose. Therefore, semi-structured interviews and focus group discussions are conducted to 16 English teachers in accounting schools within five state and private universities in East Java, Indonesia. The appropriateness of English teachers for accounting students remains a debatable topic. Previous literatures assume that the best English teachers for accounting students should be those who can demonstrate good quality use of English as well as those who have sound accounting knowledge and experience; however, such teachers are rare to find. Most English teachers in Indonesian accounting schools generally graduate from English education or English literature that provide a very limited pedagogic theories and practices of English for specific purpose (ESP). As a result, ESP teachers often had misconception and loss of face when they deliver subject contents to their accounting students who sometimes have been employed as professional accountants. The teachers also face a dilemma in locating themselves as the insiders in English knowledge, but the outsiders in accounting field. These situations are generally problems in their early-stage of teaching due to the lack of ESP knowledge, the shortage of teaching preparation, the absence of ESP in-house trainings on English for accountancy, and the unconducive relations with accounting educators as well as other ESP teachers. Then, self-learning with various resources and strategies is said as their effort to develop their teaching competence so they are able to teach English for accounting students more effectively. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESP%20teacher" title="ESP teacher">ESP teacher</a>, <a href="https://publications.waset.org/abstracts/search?q=English%20for%20accounting" title=" English for accounting"> English for accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=self-identity" title=" self-identity"> self-identity</a>, <a href="https://publications.waset.org/abstracts/search?q=self-reflectivity" title=" self-reflectivity"> self-reflectivity</a> </p> <a href="https://publications.waset.org/abstracts/34922/teachers-of-english-for-accounting-purpose-self-identity-and-self-reflectivity" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34922.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">399</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3893</span> Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Karen%20Odendaal">Karen Odendaal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title="accounting education">accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=conceptual%20teaching" title=" conceptual teaching"> conceptual teaching</a>, <a href="https://publications.waset.org/abstracts/search?q=constructivism" title=" constructivism"> constructivism</a>, <a href="https://publications.waset.org/abstracts/search?q=framework-based" title=" framework-based"> framework-based</a>, <a href="https://publications.waset.org/abstracts/search?q=problem-solving" title=" problem-solving"> problem-solving</a> </p> <a href="https://publications.waset.org/abstracts/81391/students-ability-to-solve-complex-accounting-problems-using-a-framework-based-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81391.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">233</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3892</span> A Model Towards Creating Positive Accounting Classroom Conditions That Supports Successful Learning at School</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vine%20Petzer">Vine Petzer</a>, <a href="https://publications.waset.org/abstracts/search?q=Mirna%20Nel"> Mirna Nel</a> </p> <p class="card-text"><strong>Abstract:</strong></p> An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20classroom%20conditions" title="accounting classroom conditions">accounting classroom conditions</a>, <a href="https://publications.waset.org/abstracts/search?q=positive%20education" title=" positive education"> positive education</a>, <a href="https://publications.waset.org/abstracts/search?q=successful%20learning" title=" successful learning"> successful learning</a>, <a href="https://publications.waset.org/abstracts/search?q=teaching%20accounting" title=" teaching accounting"> teaching accounting</a> </p> <a href="https://publications.waset.org/abstracts/127596/a-model-towards-creating-positive-accounting-classroom-conditions-that-supports-successful-learning-at-school" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/127596.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">146</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3891</span> Teaching Accounting through Critical Accounting Research: The Origin and Its Relevance to the South African Curriculum</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rosy%20Makeresemese%20Qhosola">Rosy Makeresemese Qhosola</a> </p> <p class="card-text"><strong>Abstract:</strong></p> South Africa has maintained the effort to uphold its guiding principles in terms of its constitution. The constitution upholds principles such as equity, social justice, peace, freedom and hope, to mention but a few. So, such principles are made to form the basis for any legislation and policies that are in place to guide all fields/departments of government. Education is one of those departments or fields and is expected to abide by such principles as outlined in their policies. Therefore, as expected education policies and legislation outline their intentions to ensure the development of students’ clear critical thinking capacity as well as their creative capacities by creating learning contexts and opportunities that accommodate the effective teaching and learning strategies, that are learner centered and are compatible with the prescripts of a democratic constitution of the country. The paper aims at exploring and analyzing the progress of conventional accounting in terms of its adherence to the effective use of principles of good teaching, as per policy expectations in South Africa. The progress is traced by comparing conventional accounting to Critical Accounting Research (CAR), where the history of accounting as intended in the curriculum of SA and CAR are highlighted. Critical Accounting Research framework is used as a lens and mode of teaching in this paper, since it can create a space for the learning of accounting that is optimal marked by the use of more learner-centred methods of teaching. The Curriculum of South Africa also emphasises the use of more learner-centred methods of teaching that encourage an active and critical approach to learning, rather than rote and uncritical learning of given truths. The study seeks to maintain that conventional accounting is in contrast with principles of good teaching as per South African policy expectations. The paper further maintains that, the possible move beyond it and the adherence to the effective use of good teaching, could be when CAR forms the basis of teaching. Data is generated through Participatory Action Research where the meetings, dialogues and discussions with the focused groups are conducted, which consists of lecturers, students, subject heads, coordinators and NGO’s as well as departmental officials. The results are analysed through Critical Discourse Analysis since it allows for the use of text by participants. The study concludes that any teacher who aspires to achieve in the teaching and learning of accounting should first meet the minimum requirements as stated in the NQF level 4, which forms the basic principles of good teaching and are in line with Critical Accounting Research. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=critical%20accounting%20research" title="critical accounting research">critical accounting research</a>, <a href="https://publications.waset.org/abstracts/search?q=critical%20discourse%20analysis" title=" critical discourse analysis"> critical discourse analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=participatory%20action%20research" title=" participatory action research"> participatory action research</a>, <a href="https://publications.waset.org/abstracts/search?q=principles%20of%20good%20teaching" title=" principles of good teaching"> principles of good teaching</a> </p> <a href="https://publications.waset.org/abstracts/62364/teaching-accounting-through-critical-accounting-research-the-origin-and-its-relevance-to-the-south-african-curriculum" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/62364.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3890</span> Integrating Practice-Based Learning in Accounting Education: Bolstering Students Engagement and Learning</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Humayun%20Murshed">Humayun Murshed</a>, <a href="https://publications.waset.org/abstracts/search?q=Shibly%20Abdullah"> Shibly Abdullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper focuses on sharing experience gained through a pilot project undertaken to teach an introductory accounting subject linking real-life ground realities with the fundamental concepts of accounting. In view of the practical dimensions of Accounting it has been observed that adopting a teaching approach based on practical illustrations help students to motivate and generate interests to take accounting profession as their career. The paper reports that students’ perception about accounting as ‘dreary’ has been changed to ‘interesting’ due to adoption of practice based approach in teaching. The authors argue that ‘concept mapping’ can play a vital role in facilitating practice based education in accounting which promotes a rewarding learning experience among the students. The paper considers taking into account generic skills development, student centric learning, development of innovative assessment tasks, making students aware of the potential benefits of practice based education primarily through concept mapping, and engaging them both inside and outside of the class rooms are critical for ensuring success of this approach. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title="accounting education">accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=pedagogy" title=" pedagogy"> pedagogy</a>, <a href="https://publications.waset.org/abstracts/search?q=practice-based%20education" title=" practice-based education"> practice-based education</a>, <a href="https://publications.waset.org/abstracts/search?q=concept%20mapping" title=" concept mapping"> concept mapping</a> </p> <a href="https://publications.waset.org/abstracts/36484/integrating-practice-based-learning-in-accounting-education-bolstering-students-engagement-and-learning" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/36484.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">344</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3889</span> Accounting as Addressed in the Qur’aan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shahriar%20M.%20Saadullah">Shahriar M. Saadullah</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul-Quddoos%20Abdul-Basith"> Abdul-Quddoos Abdul-Basith</a>, <a href="https://publications.waset.org/abstracts/search?q=Zaki%20K.%20Abushawish"> Zaki K. Abushawish</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=contemporary%20accounting%20issues" title=" contemporary accounting issues"> contemporary accounting issues</a>, <a href="https://publications.waset.org/abstracts/search?q=Qur%27aan" title=" Qur'aan"> Qur'aan</a>, <a href="https://publications.waset.org/abstracts/search?q=root%20word%20of%20accounting%20hasaba" title=" root word of accounting hasaba"> root word of accounting hasaba</a> </p> <a href="https://publications.waset.org/abstracts/99304/accounting-as-addressed-in-the-quraan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99304.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3888</span> Corruption and Economic Performance in Nigeria: The Role of Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jamila%20Garba%20Audu">Jamila Garba Audu</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Adamu"> Peter Adamu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20performance" title=" economic performance"> economic performance</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/54077/corruption-and-economic-performance-in-nigeria-the-role-of-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/54077.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">376</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3887</span> Analysis of Resource Consumption Accounting as a New Approach to Management Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yousef%20Rostami%20Gharainy">Yousef Rostami Gharainy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents resource consumption accounting as an imaginative way to deal with management accounting which concentrates on administrators as the essential clients of the data and gives the best information of conventional management accounting. This system underscores that association's asset reasons costs, accordingly in costing frameworks the emphasis ought to be on assets and utilization of them. Resource consumption accounting consolidates two costing methodologies, action based and German cost accounting method known as GPK. This methodology notwithstanding giving a chance to managers to decide, makes task management accounting as operational. The reason for this article is to clarify the idea of resource consumption accounting, its parts and highlights and use of this strategy in associations. In the first place we deliver to presentation of resource consumption accounting, foundation, reasons for its development and the issues that past costing frameworks confronted it. At that point we give standards and presumptions of this technique; at last we depict the execution of this strategy in associations and its preferences over other costing strategies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=resource%20consumption%20accounting" title="resource consumption accounting">resource consumption accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=action%20based%20method" title=" action based method"> action based method</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20cost%20accounting%20method" title=" German cost accounting method"> German cost accounting method</a> </p> <a href="https://publications.waset.org/abstracts/32674/analysis-of-resource-consumption-accounting-as-a-new-approach-to-management-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32674.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">310</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3886</span> Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ifedapo%20Francis%20Awolowo">Ifedapo Francis Awolowo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/42346/financial-statement-fraud-the-need-for-a-paradigm-shift-to-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42346.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">366</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3885</span> Application of Fair Value Accounting in an Emerging Market Algerian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Haouam%20Djemaa">Haouam Djemaa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to identify the possibility for applying fair value accounting by Algerian enterprises coted in capital maket (Algiers stock exchange). To achieve the objectives of this study, we made an interview with preparers of accounting information. The results document that enterprises are aware of fair value accounting in financial reporting because of its ability to provide useful accounting, but it depends on the availability of favorable circumstances for its application and this is what is missing in the Algerian environment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fair%20value" title="fair value">fair value</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information" title=" accounting information"> accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=valuation%20method" title=" valuation method"> valuation method</a> </p> <a href="https://publications.waset.org/abstracts/21915/application-of-fair-value-accounting-in-an-emerging-market-algerian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21915.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">393</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3884</span> Factors influencing Career Choice in Accounting: Perceptions of Undergraduate Accounting Students in Selected Nigerian Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nwobu%20Obiamaka">Nwobu Obiamaka</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20O.%20Faboyede"> Samuel O. Faboyede</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the factors influencing career choice of undergraduate accounting students in selected Nigerian universities. The manner in which students of accounting perceive the factors that drive them into pursuing a career in accounting is important to the profession. The study made use of primary data collected from undergraduate accounting students in their final year in selected Nigerian universities. The data was collected using a survey instrument (questionnaire), copies of which were made and administered to the respondents (undergraduate accounting students in selected Nigerian universities). The finding suggests that the major factors influencing undergraduate accounting students to opt for a career in accounting include pressure from peers and monetary reward. The findings from the study have crucial policy implications for admission officers in tertiary institutions as well as the accounting profession in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=career" title=" career"> career</a>, <a href="https://publications.waset.org/abstracts/search?q=choice" title=" choice"> choice</a>, <a href="https://publications.waset.org/abstracts/search?q=undergraduate" title=" undergraduate"> undergraduate</a> </p> <a href="https://publications.waset.org/abstracts/42124/factors-influencing-career-choice-in-accounting-perceptions-of-undergraduate-accounting-students-in-selected-nigerian-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42124.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3883</span> Need, Relevancy and Impact of Ethics Education in Accounting Profession</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mrigakshi%20Das">Mrigakshi Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education%20and%20intervention%20in%20accounting" title=" ethics education and intervention in accounting"> ethics education and intervention in accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title=" accounting profession"> accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20reasoning%20and%20development" title=" moral reasoning and development"> moral reasoning and development</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education" title=" ethics education"> ethics education</a> </p> <a href="https://publications.waset.org/abstracts/20286/need-relevancy-and-impact-of-ethics-education-in-accounting-profession" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20286.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">545</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3882</span> Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=companies%20listed%20on%20the%20stock%20exchange" title="companies listed on the stock exchange">companies listed on the stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20budget" title=" financial budget"> financial budget</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20budget" title=" operating budget"> operating budget</a> </p> <a href="https://publications.waset.org/abstracts/43943/management-accounting-techniques-of-companies-listed-on-the-stock-exchange-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43943.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">383</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3881</span> Empirical Nonprofit Research Literature Review in Major Accounting Areas</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nancy%20Chun%20Feng">Nancy Chun Feng</a>, <a href="https://publications.waset.org/abstracts/search?q=Janet%20S.%20Greenlee"> Janet S. Greenlee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nonprofit empirical research has grown substantially in recent years. In this paper, the authors provide a detailed review of a selection of representative recent empirical nonprofit research, organized chronologically within each accounting topic in major accounting areas (i.e. auditing, compensation, financial accounting, governance, managerial accounting, and taxation). The authors also include in the appendix an annotated bibliography of nonprofit accounting empirical research that has been published in major journals since 2016, also organized by major accounting areas. This appendix includes not only references but also their major findings. This paper should be of interest for researchers who are keen to learn recent findings of nonprofit empirical research in these major accounting areas. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20accounting" title="nonprofit accounting">nonprofit accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20auditing" title=" nonprofit auditing"> nonprofit auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20financial%20performance" title=" nonprofit financial performance"> nonprofit financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20governance" title=" nonprofit governance"> nonprofit governance</a> </p> <a href="https://publications.waset.org/abstracts/193316/empirical-nonprofit-research-literature-review-in-major-accounting-areas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193316.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">17</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3880</span> A Research on Flipped-Classroom Teaching Model in English for Academic Purpose Teaching</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Li%20Shuang">Li Shuang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> With rigid teaching procedures and limited academic performance assessment methods, traditional teaching model stands in the way of college English reform in China, which features EAP (English for Academic Purpose) teaching. Flipped-classroom teaching, which has been extensively applied to science subjects teaching, however, covers the shortage of traditional teaching model in EAP teaching, via creatively inverting traditional teaching procedures. Besides, the application of flipped-classroom teaching model in EAP teaching also proves that this new teaching philosophy is not confined to science subjects teaching; it goes perfectly well with liberal-arts subjects teaching. Data analysis, desk research survey, and comparative study are referred to in the essay so as to prove its feasibility and advantages in EAP teaching. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=EAP" title="EAP">EAP</a>, <a href="https://publications.waset.org/abstracts/search?q=traditional%20teaching%20method" title=" traditional teaching method"> traditional teaching method</a>, <a href="https://publications.waset.org/abstracts/search?q=flipped-classroom%20teaching%20model" title=" flipped-classroom teaching model"> flipped-classroom teaching model</a>, <a href="https://publications.waset.org/abstracts/search?q=teaching%20model%20design" title=" teaching model design"> teaching model design</a> </p> <a href="https://publications.waset.org/abstracts/76113/a-research-on-flipped-classroom-teaching-model-in-english-for-academic-purpose-teaching" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/76113.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">311</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3879</span> The Quality of Accounting Information of Private Companies in the Czech Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kate%C5%99ina%20Struha%C5%99ov%C3%A1">Kateřina Struhařová</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20quality" title="accounting information quality">accounting information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statements" title=" financial statements"> financial statements</a>, <a href="https://publications.waset.org/abstracts/search?q=Czech%20Republic" title=" Czech Republic"> Czech Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=private%20companies" title=" private companies"> private companies</a> </p> <a href="https://publications.waset.org/abstracts/6498/the-quality-of-accounting-information-of-private-companies-in-the-czech-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6498.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">304</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3878</span> The Effect of Artificial Intelligence on Accounting and Finance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Evrime%20Fawzy%20Ishak%20Gadelsayed">Evrime Fawzy Ishak Gadelsayed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents resource intake accounting as an inventive manner to cope with control accounting, which concentrates on administrators as the crucial customers of the information and offers satisfactory statistics of conventional control accounting. This machine underscores that the association's asset motivates prices; as a consequence, in costing frameworks, the emphasis ought to be on assets and their usage. Resource consumption accounting consolidates two costing methodologies, action-based totally and the German cost accounting approach called GPK. This methodology, however, is a danger to managers when making the management accounting undertaking operational. The motive for this article is to clarify the concept of resource intake accounting, its elements and highlights and use of this approach in associations. Inside the first area, we present useful resource consumption accounting, the basis, reasons for its improvement, and the issues that are faced beyond costing frameworks. At that point, we deliver the requirements and presumptions of this approach; ultimately, we depict the execution of this approach in associations and its preferences over other costing techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20resource%20consumption%20accounting" title=" corporate governance resource consumption accounting"> corporate governance resource consumption accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=action%20based%20method" title=" action based method"> action based method</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20cost%20accounting%20method" title=" German cost accounting method"> German cost accounting method</a> </p> <a href="https://publications.waset.org/abstracts/194930/the-effect-of-artificial-intelligence-on-accounting-and-finance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194930.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">7</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3877</span> Managing Cognitive Load in Accounting: An Analysis of Three Instructional Designs in Financial Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seedwell%20Sithole">Seedwell Sithole</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the persistent problems in accounting education is how to effectively support students’ learning. A promising technique to this issue is to investigate the extent that learning is determined by the design of instructional material. This study examines the academic performance of students using three instructional designs in financial accounting. Student’s performance scores and reported mental effort ratings were used to determine the instructional effectiveness. The findings of this study show that accounting students prefer graph and text designs that are integrated. The results suggest that spatially separated graph and text presentations in accounting should be reorganized to align with the requirements of human cognitive architecture. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=cognitive%20load" title=" cognitive load"> cognitive load</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=instructional%20preferences" title=" instructional preferences"> instructional preferences</a>, <a href="https://publications.waset.org/abstracts/search?q=students" title=" students"> students</a> </p> <a href="https://publications.waset.org/abstracts/101764/managing-cognitive-load-in-accounting-an-analysis-of-three-instructional-designs-in-financial-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101764.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">151</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3876</span> Accounting for Cryptocurrency: Urgent Need for an Accounting Standard</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatima%20Ali%20Abbass">Fatima Ali Abbass</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Ibrahim%20Rkein"> Hassan Ibrahim Rkein</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cryptocurrency" title="cryptocurrency">cryptocurrency</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=GAAP" title=" GAAP"> GAAP</a>, <a href="https://publications.waset.org/abstracts/search?q=classification" title=" classification"> classification</a>, <a href="https://publications.waset.org/abstracts/search?q=measurement" title=" measurement"> measurement</a> </p> <a href="https://publications.waset.org/abstracts/158953/accounting-for-cryptocurrency-urgent-need-for-an-accounting-standard" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158953.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">96</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3875</span> Impact on Cost of Equity of Accounting and Disclosures</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abhishek%20Ranga">Abhishek Ranga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20accounting%20choice" title="aggressive accounting choice">aggressive accounting choice</a>, <a href="https://publications.waset.org/abstracts/search?q=conservative%20accounting%20choice" title=" conservative accounting choice"> conservative accounting choice</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=implied%20cost%20of%20equity" title=" implied cost of equity"> implied cost of equity</a> </p> <a href="https://publications.waset.org/abstracts/25181/impact-on-cost-of-equity-of-accounting-and-disclosures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">462</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3874</span> Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Runglaksamee%20Rodkam">Runglaksamee Rodkam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influence" title="influence">influence</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20performance" title=" potential performance"> potential performance</a>, <a href="https://publications.waset.org/abstracts/search?q=success" title=" success"> success</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20process" title=" working process"> working process</a> </p> <a href="https://publications.waset.org/abstracts/39933/accounting-knowledge-management-and-value-creation-of-sme-in-chatuchak-market-case-study-ceramics-product" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39933.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">256</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3873</span> Antecedence of Accounting Value: the Role of Board Capital and Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suresh%20Ramachandra">Suresh Ramachandra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20values" title="accounting values">accounting values</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20capital" title=" board capital"> board capital</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20control" title=" board control"> board control</a> </p> <a href="https://publications.waset.org/abstracts/2427/antecedence-of-accounting-value-the-role-of-board-capital-and-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2427.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3872</span> The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriel%20Jinga">Gabriel Jinga</a>, <a href="https://publications.waset.org/abstracts/search?q=Madalina%20Dumitru"> Madalina Dumitru</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title="management accounting">management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=change" title=" change"> change</a>, <a href="https://publications.waset.org/abstracts/search?q=Romania" title=" Romania"> Romania</a>, <a href="https://publications.waset.org/abstracts/search?q=contingency" title=" contingency"> contingency</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/22076/the-change-in-management-accounting-from-an-institutional-perspective-a-case-study-for-a-romania-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22076.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">516</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3871</span> The Reality of the Application of Environmental Accounting in the Iron and Steel Sector in Libya: A Case Study in the Libyan Iron and Steel Company, Misurata, Libya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eltaib%20Elzarrouk%20E.%20E.%20Abdalmajeed">Eltaib Elzarrouk E. E. Abdalmajeed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims at shedding the light on environmental accounting, which is considered to be one of the most important areas in accounting discipline. It also studies the reality of the application of environmental accounting in the iron and steel sector in Libya. The questionnaire of this study was used for data collection from respondents who are employed in the Libyan Iron and Steel Company, Misurata – Libya (LISC). The Statistical Package for Social Sciences (SPSS) was also used for the analysis. Several important results were revealed include that the (LISC) relatively applies environmental accounting, and it faces some obstacles in conducting its application. Furthermore, the researched company realizes the importance of applying environmental accounting as a need for quality procedures. It was suggested that training courses should be held periodically to spread the awareness of environmental accounting environment. In addition, social responsibility and sustainability should be taken into consideration in the company's strategic plan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environment" title="environment">environment</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title=" environmental accounting"> environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting%20disclosure" title=" environmental accounting disclosure"> environmental accounting disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=The%20Libyan%20Iron%20and%20Steel%20Company" title=" The Libyan Iron and Steel Company"> The Libyan Iron and Steel Company</a>, <a href="https://publications.waset.org/abstracts/search?q=Misurata-%20Libya%20%28LISC%29" title=" Misurata- Libya (LISC)"> Misurata- Libya (LISC)</a> </p> <a href="https://publications.waset.org/abstracts/132691/the-reality-of-the-application-of-environmental-accounting-in-the-iron-and-steel-sector-in-libya-a-case-study-in-the-libyan-iron-and-steel-company-misurata-libya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132691.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3870</span> The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriel%20Jinga">Gabriel Jinga</a>, <a href="https://publications.waset.org/abstracts/search?q=Madalina%20Dumitru"> Madalina Dumitru</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title="management accounting">management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=change" title=" change"> change</a>, <a href="https://publications.waset.org/abstracts/search?q=Romania" title=" Romania"> Romania</a>, <a href="https://publications.waset.org/abstracts/search?q=contingency%20and%20institutional%20theory" title=" contingency and institutional theory"> contingency and institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/22403/the-change-in-management-accounting-from-an-institutional-and-contingency-perspective-a-case-study-for-a-romanian-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3869</span> Matrix Method Posting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Varong%20Pongsai">Varong Pongsai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=matrix%20method%20posting" title="matrix method posting">matrix method posting</a>, <a href="https://publications.waset.org/abstracts/search?q=deductive%20approach" title=" deductive approach"> deductive approach</a>, <a href="https://publications.waset.org/abstracts/search?q=determinant" title=" determinant"> determinant</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20application" title=" accounting application"> accounting application</a> </p> <a href="https://publications.waset.org/abstracts/31039/matrix-method-posting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31039.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">367</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3868</span> Accounting Practitioners’ Insight into Distance-Learning Graduates’ Workplace Ethics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Annelien%20A.%20Van%20Rooyen">Annelien A. Van Rooyen</a>, <a href="https://publications.waset.org/abstracts/search?q=Carol%20S.%20Binnekade"> Carol S. Binnekade</a>, <a href="https://publications.waset.org/abstracts/search?q=Deon%20Scott"> Deon Scott</a>, <a href="https://publications.waset.org/abstracts/search?q=Christina%20C.%20Shuttleworth"> Christina C. Shuttleworth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title="accounting profession">accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=distance%20learning" title=" distance learning"> distance learning</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=workplace" title=" workplace"> workplace</a> </p> <a href="https://publications.waset.org/abstracts/79614/accounting-practitioners-insight-into-distance-learning-graduates-workplace-ethics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/79614.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">204</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3867</span> An Empirical Study of the International Financial Reporting Standards Education in the United States</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Angela%20McCaskill">Angela McCaskill</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title="accounting education">accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20accounting%20standards" title=" global accounting standards"> global accounting standards</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20accounting" title=" international accounting"> international accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS%20and%20U.S.%20GAAP%20convergence" title=" IFRS and U.S. GAAP convergence"> IFRS and U.S. GAAP convergence</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=U.S.%20GAAP" title=" U.S. GAAP"> U.S. GAAP</a> </p> <a href="https://publications.waset.org/abstracts/70789/an-empirical-study-of-the-international-financial-reporting-standards-education-in-the-united-states" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/70789.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">259</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3866</span> Evaluation and Strategic Development of IT in Accounting in Turkey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eda%20Kocakaya">Eda Kocakaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Sebahat%20Seker"> Sebahat Seker</a>, <a href="https://publications.waset.org/abstracts/search?q=Dogan%20Argun"> Dogan Argun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management" title="management">management</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technologies" title=" information technologies"> information technologies</a>, <a href="https://publications.waset.org/abstracts/search?q=adaptation" title=" adaptation"> adaptation</a> </p> <a href="https://publications.waset.org/abstracts/141367/evaluation-and-strategic-development-of-it-in-accounting-in-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/141367.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=5">5</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=6">6</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=7">7</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=8">8</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=9">9</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=10">10</a></li> <li class="page-item disabled"><span class="page-link">...</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=129">129</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=130">130</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=teaching%20accounting&page=2" rel="next">&rsaquo;</a></li> </ul> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); });*/ jQuery.get({ url: "https://publications.waset.org/xhr/user-menu", cache: false }).then(function(response){ jQuery('#mainNavMenu').append(response); }); }); </script> </body> </html>