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Research and develop the accounting theories fundamentally use “Inductive” or “Deductive” method. Inductive method such as descriptive theories suggests that theory is drawing a conclusion from a set of facts or evidence. (Deegan, 2009, p.8) It is because accounting theories should consider people’s behavior; the observation and conclusion form a set of facts can have extensively adoption. The research is based on careful observing of accounting practice in accountants consistent behavior (H... ... middle of paper ... ...d to study: An introduction to corporate accounting standards”, Journal of Accountancy, Vol. 71, Iss.
This includes creative curriculums that reach out to students from other academic disciplines to take courses as electives or possibly even minor in business programs (Levenburg et al., 2006). Neck and Greene (2011) have found that entrepreneurial education is important because it offers real world experiences. Students can gain invaluable practical and entrepreneurial skills which will be helpful even when working for large companies. Employers are interested in hiring students who possess these practical skills, and who are able to contribute immediately to the company mission. The idea is to promote out-of-the box thinking which fosters creativity and innovation.
Those topics are as follows; programming languages, hardware, office software, database, networks, operating systems, project management, web design and others. From CPAs point views it seems that audit software and intranet research skills are the more significant for those who wish to start their career. Whilst accounting students are more encouraged to have broader technology skills experience. According to the authors this deference between the two groups reveals that the content of the accounting education programmes is based on the work market needs and educators should share thoughts with employers about these needs. Further, the study finding significantly emphasised the notion that Excel and Windows software should integrated into accounting information system courses.
Frecka and Reckers (2010) survey accounting auditors who recently have graduated and employed to seek their opinions in regard to master accounting programmes in one private and other public university. Basically, their study aims to show how those auditors perceive the skills they gained from those programmes in the real practise. Respondents identify the following generic skills; critical thinking, written communication, and oral communication as the competences that should have more consideration in those programmes. Crawford et al. (2011) examined academics’ and practitioners’ views in the UK about 16 generic skills and to what extent they are important and should be included in accounting curricula content.
MegaCorp is one of the few multinational corporations in the globe that have educational reimbursements for their employees. However, before an employee is reimbursed college fees, they are supposed to research and find an institution that suits their employment schedule. The research process normally involves comparing and eliminating institutions based on particular criteria. Similarly, being an MegaCorp employee, I am required by my supervisor to research on the top universities offering an online MBA program in the region; I ough... ... middle of paper ... ...B., and Barbara Rau. “A Study of Disciplinary, Structural, and Behavioral Effects on Course Outcomes in Online MBA Courses.” Journal of Innovative Education 5.1 (2007): 65-95.
During the business ethics course, accounting ethics principles are incorporated into business ethics. Therefore, not only accounting students, but also other business students can learn some basic ac... ... middle of paper ... ...table to incorporate ethics into accounting courses. 2.3 Separate accounting ethics course Separate accounting ethics course should be instructed by business school and accounting department, and its objectives are to improve accounting students’ moral reasoning abilities, to introduce accounting professionalism codes, and to help students conduct ethical decisions in accounting ethical dilemmas. Junior and senior year of college might be the best time to conduct separate accounting ethics course, because accounting students have learned fundamental ethical principles from other courses, as well as enough professional accounting knowledge to identify ethical dilemmas. During the lectures of separate accounting ethic course, both passive and active teaching methodologies are included to improve the effectiveness of accounting ethics education.
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