Accounting Students

Student services is a division of higher education institutions that provides care and support to students. Universities are competing globally to attract students. Therefore, provision of specialised services in the form of student support is one way in which universities can gain a competitive advantage in the higher education sector. Student satisfaction has gained importance in assessing student services. Results of these assessments can assist policy makers in the decision-making process and provide a basis for continuous improvement. Universities seek to identify key factors that influence overall service quality and student satisfaction levels. Meeting the varied needs of a diverse student body remains a major challenge for higher education institutions. The aim of this study was to investigate the perceptions of students regarding student services offered at the University of KwaZulu-Natal. The purpose of this study was to establish if students were aware of the support services offered and how frequently the services were used. Furthermore, this study intended to investigate student satisfaction levels of the services offered. Since the study is descriptive in nature, a quantitative research approach was adopted. Generalisability was a key consideration which led to the adoption of a simple random probability sampling technique. The students across all five campuses of the university were invited to participate to ensure that student opinions gathered from the sample were representative of the population. The results of this study highlighted that the students lacked awareness of the student services offered. It was evident from the study that students had not used the services to the extent the university desires demonstrating difficulty in accessing these services. Also, the overall satisfaction level of students who used the services was poor. The study also revealed poor student satisfaction level towards support staff at the Student Services Department. The data analysis highlighted some underlying causes for low satisfaction levels and identified key areas for improvement. The findings from the study presented recommendations for improvement of student services. Some of the key recommendations were improving access to the services through the provision of better signage and directions, effective advertising to promote awareness and training for improvement in staff competency. Discussion of the research findings have assisted in evaluating student perspectives regarding various sub-aspects of student services. The limitations of the study have been identified and have provided direction for future research.

Online units of study are now an integral part of accounting education programs. Educators are increasingly becoming responsible for developing and teaching asynchronous online units, which can be challenging. This paper describes the transition of a blended working in professions unit by enhancing the blended materials using cognitive load theory (CLT) at an Australian university. Blended learning significantly reduces face-to-face instruction by integrating online learning experiences. To assess the perceptions of leaners on enhanced blended learning materials, survey data was collected, and student perception ratings were compared in blended learning environments incorporating CLT concepts and without CLT. Results show that student rated blended learning environments incorporating cognitive load theory (CLT) highly, thus empirically validating the use of CLT in accounting education. The article concludes with suggestions of how accounting educators can incorporate CLT into online accounting instruction.

This study considers the psychological influences on academic performance using a goal-efficacy framework. Data were gathered using a survey questionnaire (N = 375). The paper is motivated by a repeated high failure rate for a second-year core accounting unit and anecdotal evidence that international students perform poorly in comparison with domestic students. The results demonstrate the role of self-regulated learning strategy as a mediating variable for goal orientation and academic performance. While the analyses suggest no significant differences between domestic and international students with respect to the main psychological variables and academic performance, further analyses reveal that four specific factors of the main psychological variables are significantly different between domestic and international students.

Com base na literatura envolvendo educação na área de negócios, bem como nos achados de pesquisadores da área de desenvolvimento de recursos humanos e considerando as necessidades educacionais e de treinamento no ambiente de trabalho, este estudo foca a análise da metacognição e propensão de estudantes-executivos (alunos adultos trabalhadores) em participar de disciplinas oferecidas on-line relacionadas a programas de MBA com ênfase em Contabilidade e áreas afi ns, além de explorar quais conteúdos específi cos podem estar relacionados a esse fenômeno. O crescimento da oferta de cursos on-line, considerando a fl exibilidade e adaptabilidade que essa modalidade de ensino permite, reforça a importância da compreensão dos fatores que infl uenciam a propensão à participação. Segundo dados do Anuário Brasileiro Estatístico de EAD 2007, um em cada 80 brasileiros estudou por EAD em 2006. Foram cerca 2.279.000 alunos a distância matriculados em vários tipos (ensino credenciado, educação corporativa e em outros projetos nacionais e regionais) dentre os 889 cursos a distância (credenciados pelo Sistema de Ensino -MEC e conselhos estaduais de educação). Esses números confi rmam a importância de se examinar esse tema. Foi estudada uma amostra composta de 189 alunos de pós-graduação matriculados em programas de MBA em Contabilidade, no formato presencial, oferecido por reconhecida instituição brasileira de ensino e pesquisa (a Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras -FIPECAFI, órgão de apoio ao Departamento de Contabilidade e Atuária da FEA/USP). Além da análise estatística descritiva, estudos e testes de correlação, de comparação de médias e análise de conglomerados foram conduzidos para apoiar a discussão e resposta às questões de pesquisa aqui estabelecidas. De forma integrada, os resultados reforçam a premissa de que o conteúdo de disciplinas possui papel relevante na propensão dos estudantes em participar de cursos on-line. Implicações para as dimensões acadêmicas e profi ssionais, assim como sugestões para futuras pesquisas são também apresentadas.

Despite the growing demand for accounting professionals, many graduates hesitate to pursue CPA certificationa credential that can unlock career advancement and financial stability. This study explores the relationship between job-related predictors and the factors to pursue the CPA professional qualification among accountancy students and graduates. It highlights the significance of understanding how job-related factors drive the decision to obtain CPA professional qualification. Using a descriptive-correlational research design, data were collected from 109 respondents selected through purposive sampling. The study examined respondents' demographic profiles, the level of job-related predictors, the level of factors to CPA professional qualification, and the correlation between these variables. Findings indicate that both the level of job-related predictors and the factors to pursue the CPA professional qualification are very high. Moreover, results confirm a significant relationship between job-related predictors and the decision to pursue CPA certification. These findings emphasize the critical role of job-related factors in shaping professional aspirations among aspiring CPAs.

The aim of this research was to explore gender-related motivational factors for learning, identifying similarities and differences for accounting students on Sino-British Collaborative Programme (SBCP). It was discovered that the average marks for female students in 96% of cases are higher than for male students; moreover, surprisingly, men prefer explanation and academic writing, whereas women - math-related subjects. At the same time, the main motivational factor for learning for both males and females is curiosity. Competition as motivational factor had the lowest ranking among girls and average among boys. Family-related factors also proved to be very important for both genders, which was suggested in the literature review by Chinese authors.

The main differences were found in the reason for choosing accounting as their major, where men indicated the interest towards math and possibility to earn big money, whereas women were led by their parents/family advice and stability and security in future, which, to their mind, is offered by the accounting profession. Boys and girls have different perception of the motivational factors for learning for men and women: the majority of the female students advocate for the same motivational factors, whereas the majority of male students think that factors are different. The absolute majority of both genders agree that education is equally important for men and women.

The study suggests that the involvement of family members in a positive way to further support both males and females can further improve the students’ performance. Besides, the anxiety reduction interventions for female students might also lead to positive results. It is strongly suggested to continue implementing group work and other possible means to prepare students for further employment challenges, as well as developing competition as motivational factor for learning, since it proved to be the weakest motivational factor for females, but a very important factor for Chinese graduates as suggested by literature.

Key words: gender study, motivational factors, motivation for learning, employability and employment of accounting graduates in China

O objetivo deste estudo foi produzir normas de autoestima para crianças, adolescentes e adultos e atualizar as propriedades psicométricas da Escala de Autoestima de Rosenberg, adaptada por Hutz (2000). Participaram deste estudo 1.151 estudantes de ambos os sexos, do ensino fundamental, médio e superior da região sul do Brasil, com idade entre 10 e 30 anos (M=16,4). Todos os participantes responderam à escala coletivamente em sala de aula. Uma análise de componentes principais (rotação varimax) revelou que a melhor solução seria unifatorial, como a que foi anteriormente encontrada, em concordância com o resultado original de Rosenberg. A consistência interna da escala (alfa de Cronbach=0,90) foi satisfatória. Verificou-se uma correlação negativa entre idade e autoestima (r=-0,47) que provavelmente ocorre devido ao período de transição pelo qual passam os estudantes universitários.

The aim of the present study was to develop norms of self-esteem for children, adolescents, and adults, and to update the psychometric properties of the Rosenberg Self-Esteem Scale adapted by Hutz (2000). Participants were 1,151 elementary school, high school, and university students in southern Brazil. Participants answered the questionnaires in groups. A main component analysis (varimax rotation) extracted one factor. This result corroborated the findings by Hutz (2000), as well as the original findings of Rosenberg. Cronbach’s alpha was satisfactory (.90). The results also showed a negative correlation between self-esteem and age (r=-.47), which is probably explained by the transition period through which the university students must go through

The mental health of Chartered Accountant (CA) students has become a growing concern in academic settings, particularly in Nepal. Previous research suggests that university students, especially those enrolled in demanding professional courses such as Chartered Accountancy, often experience significant mental health challenges.

Participants were 219 Nepali Chartered Accountancy students enrolled in ICAN who completed an anonymous voluntary online survey that was posted in public platforms accessible to all enrolled students till July 2024. Various measures of mental health were assessed, anxiety, depression, stress, self-regulations, motivation, empathy, self-awareness and social skills. A comparative analysis of students was conducted between their emotional intelligence and ADSS, including adjustment for age, sex, CAP levels, and no. of attempts.
The study found that among 219 Chartered Accountancy students, 80.82% (n=177), 85.38 (n=187), and 80,36% (n=176) of individuals have (mild/moderate/severe) anxiety, depression and stress, respectively. Having Low Range of emotional intelligence with 32.42% (n=71), 65.75% (n=144), 62.56% (n=137), 24.66% (n=54) and 71.56% (n=157) (self-regulation, motivation, empathy, self-awareness and social skills, respectively were linked to feelings of depression, anxiety, and stress.

Key stakeholders, including IFAC, SAFA, ICAN, NCASA, ACAN, and others, must actively work towards creating a safer and more mentally supportive environment within the accounting profession. This includes enhancing the well-being of students during their articleship (internship), coursework, and interactions with tutors and mentors. It is imperative to implement strategies that reduce the levels of anxiety, depression, and stress while simultaneously fostering the development of emotional intelligence among the next generation of accountants.

Keywords: Chartered Accountancy, CAP (chartered accountancy professional), emotional intelligence test (EIT), ADDS (anxiety, depression, stress scale) etc.

Este trabalho objetivou identificar e analisar as motivacoes e dificuldades enfrentadas por alunos do curso de Ciencias Contabeis do periodo noturno em Instituicoes de Ensino Superior - IES na cidade de Sao Paulo. E uma pesquisa de campo, descritiva e com tratamento quantitativo, com a aplicacao de um questionario a 374 estudantes do 3o. ao 8o. Semestre, em sete IES de todas as regioes da cidade que oferecem o curso. O questionario possui duas partes, a 1a. com 44 afirmacoes, para conhecer as motivacoes e dificuldades enfrentadas pelos alunos, a 2a. buscou caracterizar o perfil dos respondentes. Os dados foram primeiramente tratados pela Estatistica Descritiva e Analise Fatorial Exploratoria. Foram obtidos tres fatores, que explicaram 25,73% da variância, classificados em duas dificuldades (cansaco e empecilhos) e uma motivacao (relacionamento com a coordenacao e corpo docente do curso). Os fatores foram analisados em relacao as variaveis categoricas. As dificuldades apresentaram a ...

Primeiramente a DEUS pelo dom da vida. Aos meus pais pelo carinho, educação e convívio. Aos meus sogros Daniel e Genecy, pelo orgulho que sempre demonstraram ter por mim. Ao Daniel pelo amor e compreensão, nos momentos de tensão, por ajudar na coleta de dados, pelas várias vezes que leu esse trabalho e por todos os momentos que teve que me escutar reclamando, chorando e, por fim, rindo. Ao Prof. Dr. Ivam Ricardo Peleias pela honra do convívio, pela orientação, pela paciência, pelos conselhos e, principalmente, por acreditar nesta pesquisa. Aos professores doutores Armando Terribili Filho e Vilma Geni Slomki, pela participação na banca, pelas contribuições e melhorias e por acreditarem na educação do nosso país e no ensino noturno. Ao Corpo Docente do programa de mestrado da Fecap, pelos ensinamentos transmitidos e experiências compartilhada e a Amanda Chirotto, por sempre ter um sorriso ao atender os alunos do mestrado. Aos colegas de mestrado pela oportunidade de compartilhar momentos especiais, em particular ao Marcelo Rabelo pela grande ajuda na coleta de dados e Sandro Braz pelo apoio. Aos amigos e professores da Faenac, principalmente a equipe de professores do curso de Ciências Contábeis; Braulino, Adriano, Paulo Mariano, Ivone, José Xavier. Em especial agradeço ao amigo, Prof. Nelson Bito, por auxiliar na pesquisa, pelos livros, pelos conselhos e palavras de carinho. Agradeço a Lourdes Xavier pelas palavras de incentivo. O trabalho em equipe facilita a caminhada. E, por fim, mas não menos especial, agradeço aos meus queridos alunos por serem fonte de inspiração e melhoria no ensino da contabilidade. RESUMO Este trabalho objetivou identificar e analisar as motivações e dificuldades enfrentadas por alunos do curso de Ciências Contábeis do período noturno em Instituições de Ensino Superior-IES na cidade de São Paulo. É uma pesquisa de campo, descritiva e com tratamento quantitativo, com a aplicação de um questionário a 374 estudantes do 3º. ao 8º. Semestre, em sete IES de todas as regiões da cidade que oferecem o curso. O questionário possui duas partes, a 1ª. com 44 afirmações, para conhecer as motivações e dificuldades enfrentadas pelos alunos, a 2ª. buscou caracterizar o perfil dos respondentes. Os dados foram primeiramente tratados pela Estatística Descritiva e Análise Fatorial Exploratória. Foram obtidos três fatores, que explicaram 25,73% da variância, classificados em duas dificuldades (cansaço e empecilhos) e uma motivação (relacionamento com a coordenação e corpo docente do curso). Os fatores foram analisados em relação às variáveis categóricas. As dificuldades apresentaram a mesma ordem de importância pelos componentes da amostra, e a motivação ficou em segundo lugar. Os resultados obtidos revelaram um perfil de estudante trabalhador e que os discentes oriundos da rede pública tendem a apresentar, de forma mais acentuada, algumas das dificuldades identificadas. Palavras-chave: Contabilidade. Estudo e ensino (Superior). Estudantes universitários. Motivação (Psicologia).

Contrariamente ao que acontece nas ciências naturais, onde jamais uma descoberta empírica é aceita sem que seja replicada em outros laboratórios por outros cientistas, nas ciências sociais, de modo geral, e na psicologia social em particular, tal procedimento raramente é utilizado. O autor considera fundamental que os psicólogos sociais dediquem parte de sua atividade de pesquisa a réplicas de estudos originais a fim de verificar a estabilidade, a generalidade e a própria veracidade dos achados do trabalho original. Principalmente em psicologia social, onde a influência da cultura é uma variável impor" tante, réplicas de estudos conduzidos alhures é uma necessidade premente. O autor descreve uma série de réplicas, conduzidas sob um programa de pesquisa, destinado a verificar a generalidade e a validade de achados importantes em psicologia social. Os resultados indicaram qúe é imprescindível o recurso à réplica. Alguns achados foram repetidos e outros não. No último caso, explicações para a não-repetição dos achados originais podem sugerir hipóteses, servindo, dessarte, de inspiração para novas pesquisas. O autor conclui pela utilidade do programa de réplicas empreendido. .. Não obstante as esporádicas tentativas de negar à psicologia social a característica de ciência (por ex., Gergen, 1973), a premissa em que se fundamenta o presente trabalho é a de que a psicologia social é um setor do conhecimento que se caracteriza pela natureza científica de sua investigação do comportamento interpessoal. Ao tomar essa postura nos associamos à maioria dós psicólogos sociais, bastando citar como exemplo, entre inúmeros outros, Aronson e Carlsmith (1968), Jones e Gerard (1967) e Schlenker (1974). Sendo a psicologia social uma ciência, é de estranhar a pouca relevância atribuída pelos psicólogos sociais ao trabalho de réplica de achados obtidos nos laboratórios ou no campo por outros investigadores. Embora a relevância deste tipo de pesquisa não seja contestada pelos cientistas e receba até enfática recomendação dos metodólogos dedicados à pesquisa social (por ex., Carlsmith et alii, 1976; Selltiz et alii, 1959), na prática o trabalho de réplica de estudos anteriores é, claramente, negligenciado pela maioria dos psicólogos sociais e pelos cientistas sociais em geral. O mesmo não ocorre nas ciências da natureza. Nestas a tentativa de réplica de achados divulgados pelos cientistas é uma constante e até mesmo a condição necessária para que a nova • Discurso presidencial apresentado no XVIII Congresso da Sociedade Interamericana de Psicologia, 21 a 26 de junho, 1981, em Santo Domingo, República Dominicana. Esse trabalho foi facilitado pela concessão de uma bolsa de Pesquisador l-A N.o 1111.5563/76 ao autor pelo Conselho Nacional de Desenvolvimento _ Científico e Tecnológico (CNPq) a maioria das pesquisas relatadas e conduzidas entre 1969 e 1975 foi imanciada por uma bolsa de p6s-doutoramento concedida ao autor pela American Psychological Foundation. O autor lIIladece o auxílio dessas agências. (apresentado à redação em 30.5.81) .

Introdução/objetivo: esta pesquisa objetiva analisar as competências em tecnologias da informação e da comunicação (TIC) exigidas pelo mercado aos contadores no Brasil.

Metodologia: estabeleceu-se como procedimento metodológico a análise de conteúdo, a qual envolveu a verificação de 300 ofertas de vagas para contador promovidas por empresas de todas as regiões do Brasil.

Resultados: os resultados indicam que, além de competências técnicas básicas, tais como conhecimento em sistemas de gestão empresarial (ERP, em inglês) e pacotes Microsoft, são exigidos conhecimentos relacionados ao uso das TIC para aperfeiçoar a eficiência e a eficácia da comunicação, à análise de banco de dados, ao suporte das TIC nas tomadas de decisões, à gestão de riscos e à otimização de sistemas organizacionais. A ênfase dos achados acerca da comunicação ressalta o contador como elo entre a equipe contábil e as outras áreas da empresa. Os resultados também evidenciam que há diferenças significativas das competências técnicas das TIC entre os níveis hierárquicos.

Conclusões: promover a discussão da atualização e do aprimoramento das competências em TIC na formação dos profissionais da contabilidade no Brasil é considerado como principal contributo do estudo. Além disso, constata-se a necessidade de os profissionais de contabilidade investirem na aquisição e no desenvolvimento dessas competências técnicas a fim de atingir posições hierárquicas estratégicas e destacáveis nas organizações.
RESUMEN - Introducción/Objetivo: esta investigación tiene como objetivo analizar las competencias en Tecnología de la Información y Comunicación (TIC) exigidas por el mercado para los contadores en Brasil.

Metodología: el procedimiento metodológico adoptado fue el análisis de contenido, que involucró la verificación de 300 ofertas de empleo para contadores, promovidas por empresas de todas las regiones de Brasil.

Resultados: los resultados indican que, además de las competencias técnicas básicas como el conocimiento en sistemas de planificación de recursos empresariales (ERP, por sus siglas en inglés) y paquetes Microsoft, se requieren conocimientos relacionados con el uso de las TIC para mejorar la eficiencia y eficacia de la comunicación, el de bases de datos, el apoyo de las TIC en la toma de decisiones, la gestión de riesgos y la optimización de sistemas organizacionales. La relevancia de los hallazgos sobre la comunicación destaca al contador como el vínculo entre el equipo contable y otras áreas de la empresa. También se evidencian diferencias significativas en las competencias técnicas en TIC entre los diferentes niveles jerárquicos.

Conclusiones: como principales contribuciones del estudio, se destaca la necesidad de promover la discusión sobre la actualización y el perfeccionamiento de las competencias en TIC en la formación de los profesionales de la contabilidad en Brasil. Además, se señala la importancia de que los profesionales de la contabilidad inviertan en la adquisición y desarrollo de estas competencias técnicas, con miras a alcanzar posiciones jerárquicas estratégicas y destacadas en las organizaciones.
ABSTRACT - Introduction/objective: This research aims to analyze the skills in information and communication technologies (ICT) required by the market for accountants in Brazil.

Methodology: Content analysis was established as a methodological procedure, which involved checking 300 vacancies for accountants promoted by companies from all regions of Brazil.

Results: The results indicate that, in addition to basic technical skills, such as knowledge of enterprise resource planning (ERP) and Microsoft packages, knowledge related to the use of ICT is required to improve the efficiency and effectiveness of communication, database analysis, the support of ICT in decision making, risk management and the optimization of organizational systems. The emphasis of the findings on communication highlights the accountant as a link between the accounting team and other areas of the company. The results also show that there are significant differences in ICT technical skills between hierarchical levels.

Conclusions: Promoting the discussion of updating and improving ICT skills in the training of accounting professionals in Brazil is considered the main contribution of the study. Furthermore, there is a need for accounting professionals to invest in the acquisition and development of these technical skills in order to reach strategic and notable hierarchical positions in organizations.

In choosing a career decision of an individual, a student's choice of enrolment at the tertiary education level is one of the vital elements that influence students' preference for program selection. This study explores the accounting students' choice of enrolment in the professional qualification ACCA course and the factors that influence their decisions to take the ACCA course at Kolej University Poly-Tech MARA, Kuala Lumpur (KUPTMKL). Online questionnaires were distributed to ACCA students in KUPTMKL in January 2021. About 203 questionnaires were completed and usable for the purpose of the study. To analyze the data, descriptive and regression analyses have been employed in this study. The findings show that all predictor variables explain students' decisions to pursue professional qualifications. The findings reveal that personal factors, student motivation, student choice in the ACCA course and job-related are significant in influencing accounting students' decision to pursue professional qualifications. The favorable information about the profession may attract potential students to take the challenge to become a professional accountant in Malaysia. This is in line with the government's aspiration to accomplish 60,000 accountants which are currently still low.

This paper aims to investigate the relative importance of a set of vocational skills and the extent to which accounting educators in the UK incorporate these skills into their accounting education curricula so that students can run a successful accounting career upon their graduation. Using a questionnaire method, the data was collected from two major stakeholders; namely accounting educators and final-year accounting students. The findings indicate that there is a degree of overall agreement between the two groups opinions' that vocational skills required by accounting employers encompass not only technical and cognitive skills but also transferable skills such as communication, self-reflection, teamwork and organisational skills. The results of this paper should be of interest to accounting educators, curriculum designers and faculty who are responsible for reviewing and updating accounting curricula.

Dissertação de Mestrado, Educação (Área de Especialidade em Didática das Ciências), Universidade de Lisboa, Instituto de Educação, 2021Este estudo teve como objetivo conhecer a influência de uma abordagem STEM na aprendizagem do Som em alunos do 8.º ano. Mais especificamente, pretendeu-se investigar o desenvolvimento das estruturas cognitivas dos alunos após a sua aplicação, as aprendizagens que os alunos realizaram durante esta abordagem, a motivação dos alunos pela área das Ciências e o seu interesse pelas profissões STEM. Neste trabalho foram mobilizados conceitos da unidade curricular Som, centrando-se a sua implementação na resposta à questão: “O ruído que nos rodeia afeta a nossa saúde?” Participaram neste estudo alunos que frequentaram o oitavo ano de escolaridade, pertencentes a duas turmas. Seguiu-se uma metodologia mista, recorrendo-se aos seguintes instrumentos de recolha de dados: testes de associação de palavras (Word Association Test - WAT) para avaliar a evolução das ...

In Malaysia, there has been an increase in bankruptcy cases among the younger generation, indicating poor money management among youths. The Coronavirus Disease 2019 (COVID–19) outbreak has exacerbated this emerging financial issue since financial transactions are now more accessible through the growth of online digital financial products and services (DFS) (Mansour, 2022). Therefore, it is crucial that the younger generation is financially literate from the digital perspective — digital financial literacy (DFL). This study identified factors that may affect one’s DFL that have not been previously explored in the financial literacy literature. In a survey that involved 183 Malaysian university students, determinants of DFL were identified, namely: financial knowledge score (FKS), programme or study level (PL), gender, age, as well as parental influence (PRI), peer influence (PEI), and social media influence (SMI). The data were analysed using partial least squares (PLS) modelling. T...

In Malaysia, there has been an increase in bankruptcy cases among the younger generation, indicating poor money management among youths. The Coronavirus Disease 2019 (COVID-19) outbreak has exacerbated this emerging financial issue since financial transactions are now more accessible through the growth of online digital financial products and services (DFS) (Mansour, 2022). Therefore, it is crucial that the younger generation is financially literate from the digital perspective-digital financial literacy (DFL). This study identified factors that may affect one's DFL that have not been previously explored in the financial literacy literature. In a survey that involved 183 Malaysian university students, determinants of DFL were identified, namely: financial knowledge score (FKS), programme or study level (PL), gender, age, as well as parental influence (PRI), peer influence (PEI), and social media influence (SMI). The data were analysed using partial least squares (PLS) modelling. The structural model analysis revealed that FKS and SMI positively impacted DFL, highlighting the importance of social media for financial education. Age had an insignificantly negative effect on DFL, contradicting earlier studies that used age as a proxy for financial experience. This research outcome adds to the existing and growing literature on DFL, which has lately gained prominence due to the proliferation of DFS.

Parental financial socialisation is impactful to children’s development of healthy financial behaviour. This study determined the difference in parental financial socialisation across child’s gender in rural and low-income areas in South Africa. Parental financial socialisation was measured through parental financial behaviour, parental financial monitoring, parental financial discussion, parental financial communication, and parental financial teaching. Quantitative research was used in this study. The research design adopted is the survey design, a non-experimental research design. Self-administered questionnaire was used to collect data from young black African adults in Fetakgomo Tubatse and Intsika Yethu municipalities because they are the most rural and low-income areas in South Africa. Descriptive statistics and T-tests were performed to test hypotheses. The results showed that there is no significant difference in parental financial socialisation according to the child’s gen...

A forma como o aluno vai adquirir os novos conhecimentos e as estrategias de estudo escolhidas configuram-se como importantes aspectos na aprendizagem. Para Galvao et al. (2012), a palavra “estrategia” diz respeito a planejamento e procedimentos para alcancar a aprendizagem, ou ainda os processos de aprendizagem utilizados pelos estudantes com o objetivo da melhoria do desempenho escolar.  Neste contexto este estudo objetiva identificar quais sao as estrategias de estudo dos alunos EAD em disciplinas que envolvam calculos e quais  as principais dificuldades encontradas. Para isso a metodologia deste estudo e composta por duas etapas: qualitativa e quantitativa; essa ultima utilizara como o instrumento a escala LASSI ( Learning and Study Strategies Inventory ) adaptada por Bartalo (2006). A mesma sera submetida a uma nova adaptacao considerando as caracteristicas do EAD e sera aplicada em uma amostra calculada com 95% de confianca e um erro maximo de estimacao de 5% de 400 alunos EAD...

This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank. The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.

This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank. The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.

The purpose of this study is to examine the level of awareness of first year accountancy students in Marawi City, Philippines towards Islamic accounting. A cross-sectional survey design was utilized and uses descriptive approach in the interpretation of the data by administering a survey questionnaire to one hundred twenty two first year accountancy students, who serve as the respondents of the study. The setting is the two higher education institutions in Mawawi City. The data was analyzed, interpreted and were statistically treated using frequency, percentage, and weighted mean. The results of the study indicate that all the respondents were not aware of Islamic accounting. It also indicates that the respondents are not aware on the difference between Islamic accounting and conventional accounting. With regards to the importance of Islamic accounting and ethics attached to the practice of accounting, results indicate that the respondents are less aware of it. With this findings, it is suggested that Islamic accounting be offered in the accountancy program so as to armed future accountant with awareness on the concept and scheme of Islamic accounting thereby producing a well-rounded and holistic workforce in the field of accounting. It is further recommended that a comparative study on the scheme of Islamic accounting in other Asian countries be conducted so that the findings of the study on how the Islamic accounting operates are validated.

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

The role of professional accountants is very important in a developing country. In Malaysia, the accounting profession is regulated under the Accountants Act 1967. Although universities are churning out thousands of accounting graduates, the number of professional accountants is still lacking. This study therefore attempts to investigate whether students' level of knowledge on professional accounting background influences their career choice as professional accountants. Questionnaires were distributed to graduating accounting students at Universiti Teknologi MARA Terengganu. Data collected was analyzed using descriptive statistics. The results indicated that knowledge about professional accounting background is not influenced by the students' exam grade. Results also showed a significant relationship between knowledge about professional accounting background and students career choice to become a public accountant. In conclusion, students viewed the job as a public accountant as the only career in accounting profession as opposed to others such as financial controllers, a financial analyst, or a management position. For future studies, it is recommended to have more variables and number of samples from various semesters for better and accurate result.

Identifying and addressing the predictors of financial capability in the context of a developing country such as Kingdom of Saudi Arabia is vital to advancing the financial behavior literature. Financial self-efficacy initially develops from financial literacy and the continuing development of each depends on the continuing development of the other. However, the exact nature of the relationship between financial self-efficacy and the relationship between financial literacy and financial inclusion remains a subject for argument. We, therefore, propose a model comprising both direct and indirect mechanisms with the goal of moving towards a logically complete understanding of how to determine financial capability. Our findings support all the proposed roles such that achieving financial literacy through its components constitutes the vital first step to gaining subsequent financial capability determinants. Further, our findings point to the need for a widespread and concerted effort to...

The primary aim of this research was to investigate the potential moderating effect of parental Socioeconomic status (SES) on the association between parental financial education and the financial literacy of young black African individuals. Financial literacy was measured through financial knowledge, financial behaviour, financial attitudes, and financial decision-making. Parental SES was measured by parental income. A quantitative approach was adopted for this study. A self-administered questionnaire was used to collect data from young adults in South Africa. Moderated regression analysis was used to analyse data. The results showed that parental income did not moderate the relationship between parental financial teaching and financial decision-making. Furthermore, the results indicated that parental income moderated the relationship between parental financial teaching and financial knowledge, financial behaviour, and financial attitude. Therefore, the overall results indicated th...

As estratégias de aprendizagem se relacionam ao sucesso escolar e ajudam a adquirir, organizar e aplicar o conhecimento, além de regular o processo cognitivo. O objetivo da pesquisa foi investigar o uso das estratégias cognitivas e metacognitivas em 800 estudantes de uma universidade particular no Brasil, explorando possíveis diferenças considerando os cursos e os períodos. Utilizouse uma escala desenvolvida para esse fim. Os resultados apontaram que a maior média do uso de Estratégias Cognitivas ocorreu no Jornalismo e de Metacognitivas em Ciências da Computação. Verificou-se o decréscimo do uso de estratégias com a evolução dos semestres.

Este estudo objetiva verificar se a aplicação do princípio da controlabilidade influencia a  percepção de justiça, tanto por parte do principal como por parte do agente.  A pesquisa apresenta natureza descritiva, com abordagem quantitativa.  É de caráter experimental pelo procedimento da pesquisa. A coleta de dados foi realizada por meio da aplicação de questionário para 40 alunos concluintes do curso superior de administração, representando o agente e 50 alunos de pós-graduação representando o principal. Os dados coletados foram tabulados em planilha eletrônica e submetidos a tratamento estatístico descritivo, análise de frequência e análise de correlação de Spearman. Os resultados mostram que a neutralização da interferência de gestores de mesmo nível hierárquico aumenta a percepção de justiça distributiva por parte do agente. Na concepção do principal, há correlação positiva entre a justiça distributiva e o desejo de neutralização de decisões tomadas por gestores de mesmo nível h...

Within this essay, we will investigate how assisting students in developing their emotional intelligence might help them achieve success in their chosen jobs as accountants. Even though emotional intelligence plays a significant role in developing positive relationships and making sensible decisions, the vast majority of accounting courses tend to place too little emphasis on the subject. This study investigates the relevance of cultivating one's emotional intelligence within accounting education and reports its findings. A longitudinal survey is used to assess accounting students' ability in terms of both their previous knowledge and emotional intelligence. Collaboration, the maintenance of client relationships, and the efficiency of leadership are just a few examples of professional accomplishments that have been shown to have a direct and positive correlation with high levels of emotional intelligence. Conclusions In light of the results, institutions of higher learning need to make it possible for accounting students to gain knowledge about and practice developing their emotional intelligence. Students need to work on developing their emotional intelligence as part of their academic curriculum to provide them with the necessary interpersonal skills for achieving success in accounting.

Em um ambiente academico, e comum a formacao dos grupos sociais dentro da sala de aula; o objetivo do estudo e analisar o comportamento do academico e como as variaveis influenciam na aprendizagem e na convivencia social. Alem do levantamento bibliografico sobre o tema, foram realizadas 107 entrevistas com academicos de instituicoes publica e particular. Como principais achados, quanto ao grau de concordância, tem-se que 17% ja conheciam alguem na turma antes de iniciar a faculdade; 83% citam que o relacionamento com os colegas de sala e muito bom; 45% sentem-se bastante tranquilo fazendo trabalhos e atividades em grupo; 44% preferem que os trabalhos e atividades sejam em grupos; no entanto, 76% preferem, as vezes, fazer os trabalhos e atividades sozinhos. Por outro lado, 41% citam que a turma da sala e unida na realizacao de trabalhos e atividades; e 89% aprovam o uso das novas tecnologias de ensino, como lives e aulas interativas. Como contribuicao do estudo, sugere-se os pontos d...

O presente estudo teve por objetivo geral analisar, comparativamente, como fatores relacionados à idade, ao gênero, à existência de experiência profissional na área contábil, o tempo relativo àquela experiência e o período/etapa em que o aluno, da modalidade presencial e a distância, se encontra no curso Ciências Contábeis poderiam constituir-se em direcionadores da sua motivação para cursar a disciplina de Controladoria. A partir da aplicação da análise de regressão linear, pelo método stepwise, foram identificadas duas modelagens matemáticas explicativas da motivação daqueles discentes. Entre outras evidências, foi observado que, tanto nos alunos do curso presencial quanto os alunos do curso a distância, a idade foi o principal determinante da motivação para cursar a disciplina de Controladoria. Também, foi observado que fatores relacionados à experiência profissional dos discentes integrantes da amostra dessa pesquisa exercem influências distintas em relação à modalidade de ensino frequentada por cada um dos dois grupos investigados. No caso dos alunos do curso presencial, o tempo de experiência profissional na área contábil tem um comportamento inverso à motivação. Dentre os alunos do curso a distância, o tempo de experiência profissional na área contábil não foi considerado estatisticamente significativo, porém, a simples existência de algum tipo de experiência profissional naquela área constituiu-se em um fator determinante da sua motivação para cursar a disciplina de Controladoria, independentemente do tempo dessa experiência.

Objetivo: Analisar a relação entre as características sociais de estudantes de contabilidade, lócus de controle e resiliência. Método: Pesquisa descritiva, quantitativa com coleta de dados por survey. O estudo foi realizado com 449 estudantes de contabilidade, de todas as regiões do Brasil, onde 31,63% eram homens e 68,37% mulheres. Resultados: Os resultados demonstram que existem diferenças entre homens e mulheres frente aos lócus de controle e resiliência. Mulheres possuem níveis mais baixos de lócus de controle interno em relação aos homens. As mulheres possuem maiores níveis de resiliência, comparativamente aos homens. Estudantes de contabilidade, de maneira geral, possuem altos níveis de resiliência, bem como de lócus de controle interno, o que faz com que tenham um perfil de pessoas determinadas, autoconfiantes e perseverantes frente às dificuldades oferecidas durante o processo de formação no curso de graduação em ciências contábeis. Contribuições: O estudo contribui com a li...

The current study, carried out in 2010 after the global financial crisis, analyzes the factors affecting intent to control a personal budget among Israeli college students. The results show that intention to budget among students is affected by past debt frequency, level of negative emotions experienced by participants when their bank account was significantly overdrawn, financial literacy level, income and nationality. In addition, the results indicate that positive attitudes toward financial management moderate the negative impact of past debt frequency on the intention to control a personal budget without significant debt. Improving financial literacy and changing attitudes toward financial management can increase budgeting intentions.

Millennials are now the largest population groupings in Indonesia, therefore their decisions in financial matters have significant implications for themselves as well as the country’s economy. This paper is aimed to evaluate the level of financial literacy possessed by the Millennials and their attitudes towards making key financial decisions. Data were collected through questionnaire of 30 questions with 15 questions regarding financial literacy and 15 questions related to financial decision making, with the participants in the study consists of 446 individuals who were born from 1980s to 2000s. The result reveals that better financial literacy leads to better financial decision at 1% significance level. This study also indicates that, although demographic profiles such as gender, education, length of working experience, income, number of credit card ownership and mother education have positive correlation with the level of financial literacy, they do not have moderating effect to ...

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test ...

The purpose of this study is to examine the level of awareness of first year accountancy students in Marawi City, Philippines towards Islamic accounting. A cross-sectional survey design was utilized and uses descriptive approach in the interpretation of the data by administering a survey questionnaire to one hundred twenty two first year accountancy students, who serve as the respondents of the study. The setting is the two higher education institutions in Mawawi City. The data was analyzed, interpreted and were statistically treated using frequency, percentage, and weighted mean. The results of the study indicate that all the respondents were not aware of Islamic accounting. It also indicates that the respondents are not aware on the difference between Islamic accounting and conventional accounting. With regards to the importance of Islamic accounting and ethics attached to the practice of accounting, results indicate that the respondents are less aware of it. With this findings, it is suggested that Islamic accounting be offered in the accountancy program so as to armed future accountant with awareness on the concept and scheme of Islamic accounting thereby producing a well-rounded and holistic workforce in the field of accounting. It is further recommended that a comparative study on the scheme of Islamic accounting in other Asian countries be conducted so that the findings of the study on how the Islamic accounting operates are validated.

A tecnologia deve permitir flexibilizacao das atividades dos estudantes dos cursos de graduacao, que permita gestao de sua agenda de forma que possibilite adequacoes em virtude dos interesses, alem do que atualmente, os estudantes estao mais dinâmicos na realizacao das atividades. Como objetivo desse estudo foi estabelecido analisar a inferencia da tecnologia da informacao nos cursos de ciencias contabeis em comparacao a nota do ENADE das universidades catarinenses. Nos procedimentos metodologicos da pesquisa utilizamos um levantamento das horas por area de estudo nos cursos de graduacao em ciencias contabeis, com analise pela Hierarchical Analysis of the Processes ou Analise Hierarquica de Processos (AHP). Os resultados permitem destaque para que a tecnologia deva atender aos anseios dos estudantes e que sejam moldaveis as necessidades no ensino superior. Destaca, tambem que as universidades catarinenses utilizam da tecnologia nas grades curriculares, de certa forma, contribui para...

Economic Transformation Plan (ETP) emphasizes that the country has a pool of resources to steer towards Malaysia's aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students' interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students' decisions to pursue professional accounting courses. In addition, parents' influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

This study considers the psychological influences on academic performance using a goal-efficacy framework. Data were gathered using a survey questionnaire (N = 375). The paper is motivated by a repeated high failure rate for a second-year core accounting unit and anecdotal evidence that international students perform poorly in comparison with domestic students. The results demonstrate the role of self-regulated learning strategy as a mediating variable for goal orientation and academic performance. While the analyses suggest no significant differences between domestic and international students with respect to the main psychological variables and academic performance, further analyses reveal that four specific factors of the main psychological variables are significantly different between domestic and international students.

Estratégias de aprendizagem abrangem os recursos que os alunos empregam no momento do estudo e da aprendizagem, visando viabilizar o efetivo armazenamento, recuperação e utilização da informação. Este estudo visou levantar possíveis diferenças na utilização das estratégias de aprendizagem de alunos do ensino fundamental, considerando o gênero, a série escolar e a idade dos participantes. Participaram 815 alunos de 2ª a 8ª série do ensino fundamental de escolas públicas e privadas de São Paulo e Minas Gerais. A Escala de Estratégias de Aprendizagem, na sua versão de 37 itens, foi aplicada coletivamente. Por meio do teste t de Student foi possível evidenciar diferença estatisticamente significante entre os gêneros na pontuação da Escala de estratégias de aprendizagem. A ANOVA e o teste post-hoc de Tukey também revelaram diferenças significantes na pontuação da escala em razão da série escolar e idade dos alunos. Os dados são discutidos em termos de suas implicações educacionais.

Enf.: Ref. Cont. UEM-Paraná v. 34 n. 2 p. 37-50 maio/ago de 2015 RESUMO Este estudo investigou variáveis que explicam o desempenho acadêmico (academic achievement) nas disciplinas de métodos quantitativos no curso de ciências contábeis. Realizou-se uma pesquisa empírica na Universidade Federal do Pará com objetivo de encontrar proxies associadas à variável dependente desempenho acadêmico. Assim, com a finalidade de ratificar os achados desta pesquisa, foi realizado teste estatístico de análise de regressão por meio do software SPSS®. A análise inferencial conjecturou oito variáveis que explicariam o desempenho dos discentes, quais sejam: desempenho anterior em matemática e/ou estatística, índice de participação do discente na realização das disciplinas, turno de estudo, idade, gênero, estado civil, possuir ou não renda e origem escolar. Após a realização da análise de regressão com essas variáveis, o modelo mais adequado para representação do desempenho dos discentes foi o que considerou apenas as seguintes variáveis: desempenho anterior em matemática e/ ou estatística, índice de participação do discente na realização das disciplinas, o turno de estudo e a idade, as quais apresentaram significância estatística. Esses resultados ratificam que características pessoais determinam o desempenho de discentes de ciências contábeis, como afirmado por Santos (2012), referenciada neste estudo. Futuras pesquisas podem ratificar as variáveis aqui trabalhadas e expandir tal estudo a fim de obter um modelo mais representativo sobre o desempenho dos discentes em métodos quantitativos nos cursos de ciências contábeis.

My wife, Ntlekazi, and children, Isibabale, Onelihle and Mikhulu, for their patience and support during my research. You were a pillar of strength for me and a source of inspiration. I appreciate your encouragement and motivation, especially when I doubted my ability to finish the thesis.  Professor Mabutho Sibanda, my supervisor for creating the hunger in me to obtain a PhD and then sharing your knowledge and offering guidance and encouragement to enable me to complete the study.  Benjamin, for assistance with the analysis and interpretation of the data.  Damilola Aboluwodi, who helped immensely with data collection, coding, capturing and research related tasks  My friends, Kiran Baldavoo, Sinoyolo Ndoni, Khwezi Nonkonyana and Laduma Nomlala, for your support and encouragement.  My dear sister and her husband, Bomikazi Chinhamo and Edmore Chinhamo, your support through this journey has been tremendous.

There has been increasing pressure on the providers of higher education to align courses with the needs of employers. Surveys have documented the importance of developing a broad range of vocational skills. However, priorities must be established, based on the demands of the workplace, within this identified skills gap. The first section of this paper identifies the need for the development of vocational skills in general, and then specifically in the area of management accounting. The second section presents the views of employers of management accountants on the relative importance of a specified set of vocational skills, and the level of these skills exhibited by graduates and recently qualified management accountants. These measures are then combined in a ‘weighted importance indicator’ to indicate the skills that are most in need of development.

A autoestima é amplamente explorada em pesquisa. Dois estudos foram conduzidos para identificar o uso das escalas de autoestima em publicações científicas. O primeiro analisou artigos científicos publicados em quatro periódicos tradicionais no campo da avaliação psicológica no Brasil. A escala mais utilizada foi a Escala de Autoestima de Rosenberg (RSES), referida em 68% dos casos. Além disso, houve predomínio da avaliação global da autoestima. O segundo estudo avaliou publicações disponíveis no Portal de Periódicos CAPES/ MEC. Notou-se um aumento de publicações com escalas de autoestima a partir da década de 1990; a RSES foi novamente a mais citada (64%). Atenta-se para a importância de explorar diferentes instrumentos de avaliação, contemplando diferentes domínios e situações que influenciam diretamente os níveis de autoestima. Acima de tudo, detectou-se uma notável ausência de informação sobre as propriedades psicométricas das escalas utilizadas. Palavras-chave: escala; autoestima; avaliação.

Desempenho acadêmico e satisfação dos estudantes na modalidade EaD: um estudo comparativo entre concluintes dos cursos de Ciências Contábeis e Administração Tese apresentada ao Programa de Pós-Graduação em Controladoria e Contabilidade da Faculdade de Economia, Administração Contabilidade da Universidade de São Paulo como requisito para obtenção do título de Doutor em Ciências.

This study examined accounting graduates of a public university in Malaysia. Specifically, this study examined whether accounting graduates of a public university in Malaysia are in the accounting profession or whether they are in a profession that is not related to accounting. This study also determined whether age and gender influence the accounting graduates' profession. Using a questionnaire survey on 1003 accounting graduates, this study shows that most of the accounting graduates are working as accountants or accounting related positions in various industries. Surprisingly, this study also shows an alarming sign of accounting graduates not in the accounting profession. This study further shows that gender and age influence the profession of accounting graduates. The findings in this study provide some awareness on accounting graduates' choice of profession. This study provides some understanding to the management in public universities to sustain accounting graduates in the accounting profession.