In the aftermath of the Bologna process: exploring the master students' perceptions on accounting in two portuguese higher education institutions *

Cristina Góis, Filomena Antunes Brás
{"title":"In the aftermath of the Bologna process: exploring the master students' perceptions on accounting in two portuguese higher education institutions *","authors":"Cristina Góis, Filomena Antunes Brás","doi":"10.12795/EDUCADE.2013.I04.04","DOIUrl":null,"url":null,"abstract":"This paper explores how accounting is perceived (supported on Geiger and Ogilby (2000) paper) and which factors may influence these perceptions by students of seven master's programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of the Bologna process in the Portuguese Higher Education System. The study also explores whether those perceptions are associated with the students' performance in the accounting course. This is the first study (as far as the authors know) on students' perceptions on accounting in Portugal, but also one of the few in a context of master's programmes (advanced graduation) in the accounting education literature. A survey was conducted at two different moments in time to explore how master's students' perceptions evolve through the semester. The results of this study show a change in perceptions over the semester. At first, accounting course was perceived as very important in the master programme, as helping the professional career and rewarding, and therefore students were very motivated. At the end, all the perceptions values decreased in general. However, student's perception on lecturer's role in making them understand the subject and its utility increased significantly as well they enjoyed learning accounting. The results also show controversial evidence of student's characteristics as influencing students' perceptions on accounting. The students' perceptions have a marginal effect on the final grade, in which male and female students perform significantly different.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12795/EDUCADE.2013.I04.04","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"EDUCATION & EDUCATIONAL RESEARCH","Score":null,"Total":0}
引用次数: 7

Abstract

This paper explores how accounting is perceived (supported on Geiger and Ogilby (2000) paper) and which factors may influence these perceptions by students of seven master's programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of the Bologna process in the Portuguese Higher Education System. The study also explores whether those perceptions are associated with the students' performance in the accounting course. This is the first study (as far as the authors know) on students' perceptions on accounting in Portugal, but also one of the few in a context of master's programmes (advanced graduation) in the accounting education literature. A survey was conducted at two different moments in time to explore how master's students' perceptions evolve through the semester. The results of this study show a change in perceptions over the semester. At first, accounting course was perceived as very important in the master programme, as helping the professional career and rewarding, and therefore students were very motivated. At the end, all the perceptions values decreased in general. However, student's perception on lecturer's role in making them understand the subject and its utility increased significantly as well they enjoyed learning accounting. The results also show controversial evidence of student's characteristics as influencing students' perceptions on accounting. The students' perceptions have a marginal effect on the final grade, in which male and female students perform significantly different.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
博洛尼亚进程的余波:探索两所葡萄牙高等教育机构的硕士生对会计的看法*
本文探讨了会计是如何被感知的(在Geiger和Ogilby(2000)的论文中得到支持),以及哪些因素可能影响在两个不同的葡萄牙高等教育机构教授的七个硕士课程的学生的这些看法。鉴于博洛尼亚进程对葡萄牙高等教育系统的影响,这些目标非常重要。该研究还探讨了这些看法是否与学生在会计课程中的表现有关。这是关于葡萄牙学生对会计的看法的第一项研究(据作者所知),也是会计教育文献中少数硕士课程(高级毕业)背景下的研究之一。我们在两个不同的时间点进行了一项调查,以探索硕士生的观念在整个学期中是如何演变的。这项研究的结果表明,在整个学期中,人们的看法发生了变化。起初,会计课程在硕士课程中被认为是非常重要的,因为它有助于职业生涯和回报,因此学生们非常有动力。最后,所有知觉值普遍下降。然而,学生对讲师在使他们理解这门学科及其效用方面的作用的看法显著增加,他们也喜欢学习会计。结果还显示了有争议的证据表明,学生的特点会影响学生对会计的看法。学生的认知对最终成绩有边际影响,其中男女学生表现有显著差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Does manager’s education play a significant role in company’s financial performance? An empirical study of the best-performing CEOs in the world Necesidad de aumentar el nivel de la educación financiera en Estudios reglados no especializados ¿Cómo fomentar las competencias profesionales? Aplicación del aprendizaje basado en problemas en contabilidad de costes Innovations, passing fads and serious questions to consider (Editoria). EL ORDENAMIENTO JURÍDICO
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1