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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
An annual prize is awarded for the best paper appearing in Accounting Education: an international journal, and this book contains the prize-winning papers for every year from 1992 to 2012. The journal’s primary mission since the first issue was published in March 1992 has been to enhance the educational base of accounting practice, and all the papers in this book relate to that mission. These papers, reporting on research studies undertaken by accounting education scholars from around the world, build on research findings from the broader domain of education scholarship and embrace a wide array of topics – including: curriculum development, pedagogic innovation, improving the quality of learning, and assessing learning outcomes. Of particular interest are three themes, each of which runs through several of the papers: students’ approaches to learning and learning style preferences; ethics and moral intensity; and innovation within the accounting curriculum. Accounting educators will find many ideas in the book to help them in enriching their work, and accounting education researchers will be able to identify many points of departure for extending the studies on which the papers report – whether comparatively or longitudinally. This book is a compilation of papers originally published in Accounting Education: an international journal.
Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Accounting, often described as "the language of business", requires a diverse set of written, listening and oral communication skills if those who practise it are to be effective. Given the pace of change relating to, for example, the evolution of international accounting standards and the demands for greater transparency, accountants must be clear, responsive, and audience-focussed communicators. Employers of accountants consistently comment on the need for their new graduate recruits and trainees to have strong written, oral, and interpersonal communication skills. In this light accounting educators face the challenge of designing and delivering programmes that reflect professional expectations on the part of employers and clients, and educating students on how to make informed communication choices in order to achieve desired results and to build good working relationships. The chapters in this book deal with such topics as accounting students’ perceptions of oral communication skills; competence-based writing skills; and the development of listening skills. This book was originally published as Accounting Education: an international journal.
Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.