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Nguyen, Hong Thu; Nguyen, Ngoc Tien – Education Quarterly Reviews, 2022
This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and…
Descriptors: Foreign Countries, College Faculty, Accounting, Financial Audits
Office of Inspector General, US Department of Education, 2021
The purpose of this flash report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning grantees and subgrantees inconsistently reporting audit data on Department subprograms, or unique components of a program, to the Federal Audit Clearinghouse (FAC), the designated…
Descriptors: Federal Programs, Grants, Audits (Verification), Financial Audits
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Muhammad, Rifqi; Nugraheni, Peni – SAGE Open, 2022
The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…
Descriptors: Sustainability, Human Resources, Banking, Islam
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Fulop, Melinda Timea; Tiron-Tudor, Adriana; Cordos, George Silviu – Journal of Education for Business, 2019
The need for change in the accounting and audit profession is a topic discussed and accepted by both regulators and accounting professionals. The authors aimed to investigate whether audit education has an effect on the existence of the audit expectation gap. To achieve this objective, they administered a survey on students, used as proxies for…
Descriptors: Expectation, Accounting, Financial Audits, Stakeholders
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Selamat, Aslam Izah; Ngalim, Siti Manisah – Accounting Education, 2022
This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…
Descriptors: Accounting, Teaching Methods, Educational Games, Business Administration
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Pimentel, Erica; Boulianne, Emilio – Accounting Education, 2022
Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study…
Descriptors: Accounting, Competency Based Education, Information Technology, Stakeholders
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Ospina-Delgado, Julieth E.; García-Benau, María A.; Zorio-Grima, Ana – Accounting Education, 2021
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate…
Descriptors: Foreign Countries, Undergraduate Students, Graduate Students, Student Attitudes
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Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina – Higher Education, Skills and Work-based Learning, 2021
Purpose: This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an…
Descriptors: Accounting, Financial Audits, Job Skills, Business Skills
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Udeh, Ifeoma – e-Journal of Business Education and Scholarship of Teaching, 2020
The aim of this teaching case is to provide students with an opportunity to become conversant with the audit procedures relating to an audit of the accounts receivable. In order to achieve the learning outcomes, the case presented is designed to focus on the basic issues that relate to the documentation likely to be involved in the receivables…
Descriptors: Audits (Verification), Corporations, Guidance, Outcomes of Education
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Alyousef, Hesham Suleiman – SAGE Open, 2020
The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan's and Halliday's cohesion analysis schemes were…
Descriptors: Accounting, Business Administration Education, Graduate Students, Discourse Analysis
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Utomo, S. W.; Joyoatmojo, S.; Yutmini, S.; Suryani, N. – International Journal of Learning and Change, 2022
This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…
Descriptors: Teaching Methods, Problem Based Learning, Thinking Skills, Research and Development
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Aldredge, Melissa; Rogers, Courtenay; Smith, James – Industry and Higher Education, 2021
The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…
Descriptors: Accounting, Professional Education, Artificial Intelligence, Information Technology
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Supriadi, Taufiq; Mulyani, S.; Soepardi, Eddy Mulyadi; Farida, Ida – EURASIA Journal of Mathematics, Science and Technology Education, 2019
Indonesia has recently witnessed a development in accounting information system with the introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the…
Descriptors: Foreign Countries, Audits (Verification), Financial Audits, Accounting
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Ates, Haydar – Education Reform Journal, 2019
In this study; it is aimed to examine and evaluate the Higher Education Financing, Management Distribution and Audit in Turkey in comparison with OECD countries and to develop suggestions applicable for Turkey, based on the effective use of allocated financial resources for Higher Education Management, Financing, Distribution and Audit. Despite…
Descriptors: Foreign Countries, Higher Education, Educational Finance, College Administration
Sanden, Guro R. – Current Issues in Language Planning, 2020
This paper examines the use of the two written Norwegian language standards, Nynorsk and Bokmål, by companies in Norway. By adopting a legal perspective on the language policy of Norway as stipulated by the Language Council of Norway (2005) and the Norwegian Ministry of Culture and Church (2008), the paper investigates how 492 of the largest…
Descriptors: Norwegian, Language Variation, Written Language, Standards
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