Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies suc...Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.展开更多
From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise coopera...From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.展开更多
The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empow...The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.展开更多
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined t...Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
文摘Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.
文摘From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.
文摘The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.
文摘Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
