This research aims to develop agriculture accounting training module in order to increase palm oil farmer financial literacy, in this case farmers in Donomulyo, Malang Regency, Indonesia. The method utilized in model development is Design Based Research using the following progression: problem identification, explanation of goals, design and…

The authors explore the effect of medium of instruction on students' attainments at a large state university in Turkey in the Department of Business Administration. The findings indicate no statistically significant difference in grades of 386 students with respect to medium of instruction. As for entry rankings however, those in the…

Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

The anchoring tendency results when decision makers anchor on initial values and then make final assessments that are adjusted insufficiently away from the initial values. The professional literature recognizes that auditors often risk falling into the judgment trap of anchoring and adjusting (Ranzilla et al., 2011). Students may also be unaware…

This article describes the challenges associated with shepherding accounting students in a small private urban University, many of whom are first-generation, through graduation into their first accounting jobs. These include student support programs that have been successfully implemented to support student needs and the process of leveraging the…

Sometimes class-attendance is a component (or requirement) to benefit from the continuous assessment. The objective of this study is to evidence that some students seem to be getting unfairly penalized for nonattendance. To address this issue, we provide alternative assessment solutions taking into account the different profiles of the students.…

Egyptian schools of engineering (government faculties, private faculties and private higher engineering institutes) award degrees to 35000 graduates annually. There have been concerns from the Egyptian Engineers Syndicate, experienced engineers, local & international employers, parents and other society stakeholders about the knowledge and…

The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

A business school's study programme in general and the field of enterprise governance in particular can be characterised as a mosaic, that is, seemingly independent parts that, in the end, create a meaningful totality. Management accounting encompasses many topics and concepts and there seems to be an overwhelming supply of techniques. Sometimes,…

This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of…

Accounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to acquire a broader range of skills. Working in teams is an important employability skill, yet students generally have negative perceptions of group work. This paper describes a different approach to group work,…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…

Mining business makes no sense without mineral assets comprising mineral rights, exploration and evaluation expenditures, development costs, ore reserves and resources. The paper is aimed at investigation of how mineral reserves and resources are evaluated and represented in financial statements of mining companies, and what kind of influence do…

This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by…