Construction and validation of the employability questionnaire for accounting graduates

PurposeGlobally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required corrective measures could be taken. The purpose of the study is to construct and validate a questionnaire to measure employability of accounting graduates.Design/methodology/approachThe data for the study was collected from various accounting professionals using a pool of 50 items from 420 randomly collected samples. The researchers used different statistical techniques, including exploratory and confirmatory factor analysis, to construct and validate the 29 item questionnaire.FindingsBased on the purpose of the study, a questionnaire for measuring the employability of accounting graduates was constructed. The questionnaire developed and scientifically validated through various scientific techniques has 20 items under five factors. The questionnaire is ideal for measuring employability of accounting graduates.Originality/valueA fair review of the literature revealed a dearth of a validated tool to measure employability of accounting graduates. The study has constructed and validated a questionnaire to measure employability of accounting graduates, thereby bridging the gap in literature. This questionnaire, it is expected, would facilitate the conduct of further empirical examinations about employability of accounting graduates.

Integrating Digital Technologies in Accounting Preservice Teacher Education

The importance of developing technological skills at the undergraduate level to form better professionals is no longer questionable, assuming a particular role in subjects as accounting education. However, it appears that technologies are still weakly used in education and training. This article intends to analyse i) how students' technological skills development can be promoted, ii) in what way the integration of digital technologies in the curriculum is managed, and iii) what influence teaching, assessment and learning methods have, in the development of generic skills, especially technological skills. Presents a case study in the master's degree in Economics and Accounting Teaching, that forms teachers to vocational secondary education in this area. A qualitative approach was used with the support of participant observation and a questionnaire to finalist students. The case study is based on the active teacher training model that promotes technological skills using teaching and assessment methods for active learning.

Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest

The origins of the teaching accounting in russian universities: lecturer and researcher Stepan Usov (1797 – 1859)

The authors of the paper explore the life and professional activity of Stepan Mikhailovich Usov (1797-1859), as well as his views on the theory and practical implementation of new accounting techniques in agriculture. Usov was a talented researcher, an expert in agricultural sciences, political economy, history, and the publisher and editor of a number of Russian magazines. He worked hard all his life to disseminate knowledge about progressive technologies of agronomy and farm bookkeeping. Usov became one of the first lecturers in accounting, which he taught at St. Petersburg University in 1836 and this is in the focus of the study. Based on the Actor–network theory of Bruno Latour (ANT), the authors contribute to the previous literature within biographical studies and accounting education by identifying Usov’s role in the development of Russian accounting as a mediator in the network of educational institutions, which transformed accounting into a university discipline.

The Impact of the Application of International Financial Reporting Standards in Increasing the Efficiency of the Iraqi Tax System

The research aims to study the impact of obstacles to the application of international financial reporting standards in Iraq and study the impact of the application of international financial reporting standards in raising the efficiency of the Iraqi tax system. The researchers used a questionnaire to test the research hypotheses and achieve its objectives. Where (75) questionnaire forms were distributed to a selected sample of professionals (auditors and employees of the Arab Finance Bureau), and academics (university professors), and (64) questionnaires were retrieved valid for analysis with a response rate of (85%). The data contained in the questionnaire were analyzed using the statistical program (SPSS). The study reached a set of conclusions, the most important of which is the weak economic infrastructure and the weak accounting education related to international financial reporting standards. Moreover, there is a vital role in applying international financial reporting standards in raising the efficiency of the tax system. While the most critical recommendations were that integration and coordination should be achieved between professional institutions and Iraqi universities to raise the level of university education related to international accounting standards and find training programs that contribute to raising the knowledge of accountants and auditors with international standards. The tax legislator and the tax authority should also rely on the data contained in the financial statements in determining taxable income.

Bridging the employability skills gap: going beyond classroom walls

Purpose Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by employers in the workplace. Applying the modes of grasping and transforming the experience embodied in Kolb’s experiential learning theory (ELT) (1976, 1984), the purpose of this paper is to examine the development of employability skills of accountancy students through their involvement in two extracurricular activities: community accounting and an accountancy club. Design/methodology/approach Underpinned by Kolb’s (1976, 1984) four modes of ELT and work-integrated learning to develop professional competencies required for future work, an online survey of accounting students was conducted to assess their reflections on involvement in these two aforementioned extracurricular activities over a two-year period. Findings The findings indicate that the students had developed useful cognitive and behavioural skills from their participation in these extracurricular activities. These findings are consistent with the literature on internships and service-learning, both of which have been associated with transferable skills development. Originality/value Prior studies focused on in-classroom learning activities or internships to help students develop various essential skills required in the workplace. However, extracurricular activities have received little attention in the accounting education literature. This study provides insights into skills accounting students can gain from extracurricular participation in community accounting and an accountancy club.

Accounting Education, Accounting Profession and COVID-19?

The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges. In terms of the impact of the COVID-19 pandemic on different countries’ education systems many differences exist. Online learning is an amalgamation of various pedagogical models instead of any one single model. The purpose of this article is to present the impact of the coronavirus on higher education in accounting, the challenges that students face in online learning and evaluating the impact of COVID-19 on the accounting profession.