Pub Date : 2023-04-19DOI: 10.1080/09639284.2023.2202161
Ari A. Perdana, Mui Kim Chu
ABSTRACT This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the accounting course assessment? We interviewed ten lecturers representing higher education institutions in Singapore that offer undergraduates and diplomas in accounting. Drawing on chaos theory in crisis management literature, we elaborate our findings thematically in five areas: assessment policies, formative and summative assessments, the role of technology, academic integrity, and addressing students’ problems. Finally, we summarize our findings and conclude with lessons learned regarding accounting assessment in the crisis period.
{"title":"Assessing students’ learning during pandemic: responses to crisis period at Singapore’s higher education institutions","authors":"Ari A. Perdana, Mui Kim Chu","doi":"10.1080/09639284.2023.2202161","DOIUrl":"https://doi.org/10.1080/09639284.2023.2202161","url":null,"abstract":"ABSTRACT\u0000 This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the accounting course assessment? We interviewed ten lecturers representing higher education institutions in Singapore that offer undergraduates and diplomas in accounting. Drawing on chaos theory in crisis management literature, we elaborate our findings thematically in five areas: assessment policies, formative and summative assessments, the role of technology, academic integrity, and addressing students’ problems. Finally, we summarize our findings and conclude with lessons learned regarding accounting assessment in the crisis period.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"523 - 537"},"PeriodicalIF":3.2,"publicationDate":"2023-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45512470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-13DOI: 10.1080/09639284.2023.2201274
Olga Cam, J. Ballantine
ABSTRACT While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire’s dialogical education theory as the theoretical underpinning, we provide an autoethnographic account of an academic’s experience of championing a dialogical informed assessment. Focusing on assessment, this autoethnographic study contributes to the growing dialogic pedagogy accounting education literature and challenges accounting academics to consider engaging in an open-book portfolio assessment informed by the dialogical education approach.
{"title":"Rethinking accounting assessment in a COVID-19 world: application of a dialogical approach","authors":"Olga Cam, J. Ballantine","doi":"10.1080/09639284.2023.2201274","DOIUrl":"https://doi.org/10.1080/09639284.2023.2201274","url":null,"abstract":"ABSTRACT While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire’s dialogical education theory as the theoretical underpinning, we provide an autoethnographic account of an academic’s experience of championing a dialogical informed assessment. Focusing on assessment, this autoethnographic study contributes to the growing dialogic pedagogy accounting education literature and challenges accounting academics to consider engaging in an open-book portfolio assessment informed by the dialogical education approach.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"578 - 595"},"PeriodicalIF":3.2,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46811608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-04DOI: 10.1080/09639284.2023.2196665
I Made Suarta, I. K. Suwintana, I. O. Sudiadnyani, Ni Putu Rita Sintadevi
{"title":"Employability and digital technology: what skills employers want from accounting workers?","authors":"I Made Suarta, I. K. Suwintana, I. O. Sudiadnyani, Ni Putu Rita Sintadevi","doi":"10.1080/09639284.2023.2196665","DOIUrl":"https://doi.org/10.1080/09639284.2023.2196665","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49442648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-23DOI: 10.1080/09639284.2023.2191289
Tytti Elo, S. Pätäri, Helena Sjögrén, Markus Mättö
{"title":"Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students","authors":"Tytti Elo, S. Pätäri, Helena Sjögrén, Markus Mättö","doi":"10.1080/09639284.2023.2191289","DOIUrl":"https://doi.org/10.1080/09639284.2023.2191289","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48053047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-23DOI: 10.1080/09639284.2023.2191288
E. Twyford, B. Dean
{"title":"Inviting students to talk the talk: developing employability skills in accounting education through industry-led experiences","authors":"E. Twyford, B. Dean","doi":"10.1080/09639284.2023.2191288","DOIUrl":"https://doi.org/10.1080/09639284.2023.2191288","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47759837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-06DOI: 10.1080/09639284.2023.2185098
W. Miller, Tara J. Shawver, S. Mintz
{"title":"An empirical analysis of the theoretical foundation of the Giving Voice to Values pedagogy","authors":"W. Miller, Tara J. Shawver, S. Mintz","doi":"10.1080/09639284.2023.2185098","DOIUrl":"https://doi.org/10.1080/09639284.2023.2185098","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43060334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.1080/09639284.2023.2179889
Amrinder Khosa, C. Wilkin, Steven Burch
{"title":"PhD students’ relatedness, motivation, and well-being with multiple supervisors","authors":"Amrinder Khosa, C. Wilkin, Steven Burch","doi":"10.1080/09639284.2023.2179889","DOIUrl":"https://doi.org/10.1080/09639284.2023.2179889","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43625850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-29DOI: 10.1080/09639284.2022.2149270
Richard M. Baylis, Malcolm J. Beynon
Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the 'when viewing' LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the 'when viewing' LC material categories, acknowledging the caution necessary if/when universities formulise such 'when viewed' thinking on their available LC material.
{"title":"Investigating the ‘when viewed’ engagement with lecture capture material of accounting students","authors":"Richard M. Baylis, Malcolm J. Beynon","doi":"10.1080/09639284.2022.2149270","DOIUrl":"https://doi.org/10.1080/09639284.2022.2149270","url":null,"abstract":"Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the 'when viewing' LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the 'when viewing' LC material categories, acknowledging the caution necessary if/when universities formulise such 'when viewed' thinking on their available LC material.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45870722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-25DOI: 10.1080/09639284.2022.2145570
P. Everaert, E. Opdecam, H. van der Heijden
In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of fi rst-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of 609 fi rst-year students from a continental European university show that early warnings from accounting courses are strongly predictive of fi rst-year progression, and more so than data available at the start of the fi rst year. In addition, the further the student is along their journey of the fi rst undergraduate year, the more predictive the accounting engagement and performance data becomes for the prediction of programme progression outcomes. Our study contributes to the study of early warning signals for dropout through machine learning in accounting education, suggests implications for accounting educators, and provides useful pointers for further research in this area.
{"title":"Predicting first-year university progression using early warning signals from accounting education: A machine learning approach","authors":"P. Everaert, E. Opdecam, H. van der Heijden","doi":"10.1080/09639284.2022.2145570","DOIUrl":"https://doi.org/10.1080/09639284.2022.2145570","url":null,"abstract":"In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of fi rst-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of 609 fi rst-year students from a continental European university show that early warnings from accounting courses are strongly predictive of fi rst-year progression, and more so than data available at the start of the fi rst year. In addition, the further the student is along their journey of the fi rst undergraduate year, the more predictive the accounting engagement and performance data becomes for the prediction of programme progression outcomes. Our study contributes to the study of early warning signals for dropout through machine learning in accounting education, suggests implications for accounting educators, and provides useful pointers for further research in this area.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47193199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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