ABSTRACT
The recent implementation of IES 2 and AACSB 7 has reinforced the importance of the development of ICT skills in accounting students and ensuring that they are work-ready for the demands of ...today's profession (AACSB 2020; IFAC 2019). This paper provides an overview of an assignment that we have introduced in an online graduate accounting course, which encompasses Excel, Xero, and Tableau software. Excel provides our students with the opportunity to develop skills in spreadsheets and applying formulas to work with financial data. Xero provides our students with an opportunity to get first-hand experience with a commercial cloud-based accounting software product and, finally, Tableau provides our students with skills in the utilization of visualization software. Our assignment features both team and individual components. An online course featuring a computer-based assignment provides a unique learning environment for the student.
We investigate the use of an audit case study in developing students’ understanding of the key concept ‘material misstatement’. Using semantic differentials, we explore changes in connotative meaning ...(reflecting emotional reaction) of undergraduate students at an Australian university. Shifts in class perspective indicate students perceive the concept as more useful and less fluid after the case study. We contribute to the audit education literature by focusing on this complex concept and developing teaching methodologies to enhance students’ learning. Results support inclusion of comprehensive case studies embedded with judgement and decision making, in accounting curricula to enhance understanding of complex concepts.
Best practices for group assessment tasks Bayne, Lyndie; Birt, Jacqueline; Hancock, Phil ...
Journal of accounting education,
June 2022, 2022-06-00, Letnik:
59
Journal Article
Recenzirano
•Accounting curricula should include a variety of group assessment tasks.•Group set-up and providing tools to engage in group activities is pivotal.•Group assessment design should necessitate ...discussion and collaboration.•Measures to combat academic dishonesty in an online and remote learning environment.•Self and peer assessment tools to encourage teamwork and mitigate free-rider issues.
The development of teamwork skills for future employability has been noted as a critical skill that graduates require. This paper reports on best practices for the assessment of group work and the development of teamwork skills. We explore distinctions between ‘in-class versus take-home’, ‘multiple choice versus essay style’ and ‘online versus paper-based’ group assessments. Interviews were conducted with 21 key stakeholders involved with two final-year financial accounting units at an Australian university. Overall, we find that students perceive value from a variety of group assessment types throughout their degree for the development of teamwork skills. Benefits and challenges relating to various group assessment types are presented. We tabulate our best practices for group assessment tasks and offer techniques to improve the effectiveness of group assessments in developing teamwork skills.
•TAPs provide a unique insight into troublesome concepts in consolidation accounting.•Verbal reports expose student thought processes when dealing with different issues.•TAPs greatly enhance the ...development of an online adaptive learning resource.•Capturing the student voice can potentially transform educational practices.
This paper reports on the use of Think Aloud Protocols (TAPs) to identify the concepts in consolidated financial statements that students may find difficult to master. Consolidated Financial Statements is a topic taught normally in Intermediate Accounting that is known to pose a challenge to students (Murphy & McCarthy, 2010). In this study, we use TAPs to capture a participant’s immediate thoughts while performing tasks related to consolidated financial statements. TAPs offer the opportunity to hear the student’s voice in their strategies to solve a question and provide a unique insight into concepts, terminology and parts of the consolidation process that students may experience as troublesome. These insights will be used to develop a future project of an adaptive learning resource to support student mastery of threshold financial accounting concepts. This paper extends our understanding of the use of TAPs in Accounting and the research methodology employed in this paper could be applied to other teaching innovations.
