Accounting education literature review (2010–2012)

Apostolou, Barbara; Dorminey, Jack W.; Hassell, John M.; Watson, Stephanie F.

doi:10.1016/j.jaccedu.2013.03.001

Cited by 130 publications

(34 citation statements)

References 279 publications

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“…As XBRL studies is considered as a new area and still huge rooms available for further research (Alles and Debreceny, 2012;Apostolou, Dorminey, Hassell, and Watson, 2013;Janvrin and No, 2012;Chunhui Liu, 2013a;Niels Müller-Wickop, 2013), this study may contribute to the body of knowledge on the effect of XBRL mandating towards the quality of information shared through the internet. This research also contribute another dimensions of IFR as study on IFR in XBRL mandated environment is yet to be explored.…”

Section: Introductionmentioning

confidence: 94%

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

Tarmidi

Roni

2014

Procedia - Social and Behavioral Sciences

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The rapid development of technology had impacted the way businesses communicate information to the stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange financial information globally through a digitalized global standard language. To reduce information asymmetry, most studies on XBRL were carried out emphasizing on the reasons for the new technology adoption and intention for implementation, but studies on XBRL implications or effectiveness are still scarce. Expected to improve firm information dissemination, the post-implementation studies give more focus on the data quality and usage, but still no attempt to examine the effect of XBRL adoption on the quality of another means for information sharing, the internet financial reporting. Hence, this study aims to evaluate the differences (if any) in the quality of internet financial reporting of companies operating in the XBRL-mandated countries and companies operating in non-XBRL mandated countries.

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Section: Introductionmentioning

confidence: 94%

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

Tarmidi

Roni

2014

Procedia - Social and Behavioral Sciences

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“…Research shows that there is a need to differentiate and reform higher accounting education programs to guarantee learners achieve actual skills ra-ther than memorizing the content, develop the strategy to improve skills and knowledge so as to stay operatively in the professional career (Killian & Brandon, 2009), and acquire fundamental professional capabilities such as critical thinking, analytical and communication skills (Apostolou, Dorminey, Hassell, & Watson, 2013).…”

Section: Problem-based Learningmentioning

confidence: 99%

Authentic Assessment Design in Accounting Courses: A Literature Review

2018

Proceedings of the 2018 InSITE Conference

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Aim/Purpose: [This Proceedings paper was revised and published in the 2018 issue of the journal Issues in Informing Science and Information Technology, Volume 15] Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature which focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments Background: This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessment Methodology: A review of literature on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports peer and self-assessment was conducted. Contribution: This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments. Findings: Authentic assessments are a form of learning. They help graduates develop skills and attribute that will make them work-ready and capable of handling a lot of real life practical work situations. Recommendations for Practitioners: Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges they may encounter when implementing the assessments Recommendation for Researchers: There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Impact on Society: This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature. Future Research: Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.

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“…However, in our opinion, it is also a considerably autonomous from other areas of accounting research. According to Apostoloua, Dormineya, Hassell, & Watson (2013), a number of scientific journals (e.g. Journal of Accounting Education, Accounting Education: An International Journal, etc.)…”

Section: Accounting Education-a Literature Reviewmentioning

confidence: 99%

Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization in the Eu?

Kaupelytė

Legenzova

2014

CBUP

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Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals.The objective of this article is to assess if Lithuanian higher education programs in accounting field is in compliance with EU accounting harmonization outcomes. We analyze if graduates of Accounting programs from Lithuanian Higher Education Institutions are trained to work with different sets of accounting standards-International Financial Reporting Standards (IFRS) and Public Sector Accounting Standards that were adopted in Lithuania as a part of accounting harmonization incentives. To conduct an assessment of research methods by case analysis, comparative analysis has been deployed. We assessed programs goals, learning outcomes and course curriculum of Professional Bachelor, Bachelor and Master level programs in Lithuanian universities and colleges.

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Accounting education literature review (2010–2012)

Cited by 130 publications

References 279 publications

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

Authentic Assessment Design in Accounting Courses: A Literature Review

Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization in the Eu?

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