808 results on '"accounting education"'
Search Results
2. Accountancy students' perceptions of the quality of teaching and learning experiences in two UK business schools: implications for generic skills development.
- Author
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Sawan, Nedal, Al-Hajaya, Krayyem, Alshhadat, Mohammad, and Salem, Rami Ibrahim A.
- Subjects
PSYCHOLOGY of students ,BLENDED learning ,EVIDENCE gaps ,BUSINESS education ,ACCOUNTING ,UNIVERSITIES & colleges - Abstract
Purpose: Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development. Design/methodology/approach: A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development. Findings: Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development. Practical implications: The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes. Originality/value: This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
3. Lessons Learned from the Design of a Business Analytics Minor: What’s in it for Accounting and Other Majors?
- Author
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Grenci, Richard T.
- Subjects
BUSINESS analytics ,BUSINESS skills ,ANALYTICAL skills ,COMMERCIAL statistics ,SOFTWARE development tools ,ACCOUNTING education - Abstract
Motivated by the idea that existing analytics courses can help to fulfill the needs of accounting and other business programs, this paper reviews relevant definitions, literature, and curricula to frame the content and coursework of undergraduate business analytics (BA) minor programs. Business analytics goes beyond business statistics - it refers to a broader set of concepts concerning data-driven decision-making and the technical and analytical skills needed to access and interpret data to gain business insights. In addition, business analytics differs from data science - it employs tools that are accessible to business users, aiming to supplement business skills with analytical skills. From a process perspective, it covers techniques ranging from data acquisition to visualization and reporting, and includes descriptive, predictive, and prescriptive analytics methods. In sum, it is more than just analytics skills or software tools inserted into classes; and as such, it can provide for a holistic supplement to accounting curricula or for any business major. [ABSTRACT FROM AUTHOR]
- Published
- 2023
4. CFO accounting education on the choice of earnings management.
- Author
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Tuo, Ling, Du, Ruixue, and Liu, Zhenfeng
- Subjects
ACCOUNTING education ,CHIEF financial officers ,BUSINESS education ,AUDITING ,BUSINESS ethics ,FINANCIAL statements ,EARNINGS management - Abstract
This paper investigates whether CFO's educational background could influence his/her firm's level of earnings management because CFO plays a direct role in overseeing financial reporting. Based on agency theory and upper echelons theory, we discuss whether a CFO with/without an accounting degree could incentivize him/her to choose one over another among the three types of earnings management. Using a US sample between 1999 and 2016, we empirically find that CFOs with an accounting degree are associated with a higher degree of accrual earnings management and a higher degree of real earnings management through overproduction while CFOs without any accounting degree are associated with a higher degree of classification shifting. Our results hold robust when we implement a difference‐in‐difference test on the executive turnover from a CFO without any accounting degree to a CFO with an accounting degree. Finally, we find that CFOs with CPA certification behave more ethically in all three types of earnings management. Our study enriches the management demographic factor influence literature, unveils the role of CFO in choices of earnings management, supports ethics requirements in business education, and provides implications to executive hiring as well to audit practices. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
5. RUSSIAN ACCOUNTING SOCIETY OF MUTUAL ASSISTANCE. HISTORY OF THE ACADEMIC SOCIETY OF ACCOUNTANTS.
- Author
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Sokolov, Viatcheslav, Karelskaia, Svetlana, and Zuga, Ekaterina
- Subjects
ACCOUNTING education ,HISTORY of accounting ,ACCOUNTANTS ,ACCOUNTING ,ACCOUNTANTS' associations ,BUSINESS education ,ACCOUNTING teachers - Abstract
This research deals with the activities of the Russian Accounting Society of Mutual Assistance founded in 1907 in St. Petersburg by a group of accounting teachers led by E. Sievers. We have described the spheres of activity of the society as well as its peculiarities in comparison with other accounting societies at the beginning of the 20th century. The article includes the biography of the Society's founder, Evstafiy Sievers (1852-1917), the Society's structure, membership policy (it was one of the first Russian accounting societies to admit women), scientific activities, including Sievers' theory of exchange and analysis of publications in the journal "Business Education", as well as analysis of the society's influence on the development of accounting in Russia. Links with other Russian accountants' societies are described. The research results contribute to the history of the development of non-professional accounting societies and to the history of the development of accounting theory and education in Russia. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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- View/download PDF
6. Vale: Ronald William Perrin: 29th December 1956 -- 1st July 2024.
- Author
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Laing, Sharon and Laing, Gregory
- Subjects
BUSINESS education ,LAW offices ,PSYCHOMETRICS ,BEHAVIORAL research ,INDUSTRIAL relations ,ACCOUNTING education - Published
- 2024
7. Fraudulent Financial Reporting as Identified by the SEC's AAERS: A Pedagogical Technique.
- Author
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Marshall, Leisa L.
- Subjects
FINANCIAL statements ,ACCOUNTANTS ,ACCOUNTING education ,BUSINESS education - Published
- 2023
8. Introducing Gen Z and Millennial Students to Business Accounting Complexity Through a Low-Cost Experiential Learning Activity.
- Author
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Pleis, Letitia Meier
- Subjects
BUSINESS students ,EXPERIENTIAL learning ,ACCOUNTING students ,BUSINESS education ,HIGHER education costs ,ACCOUNTING education - Abstract
Research within accounting education has found that Experiential Learning Activities (ELAs) have been a beneficial learning activity (Gittings, Taplan, Kerr 2020). In small business education, ELAs tend to be focused on students working with a business. While this is the ideal learning opportunity, having students jump right into such an activity can be overwhelming and at times not feasible. Such activities became more complicated during the pandemic or with any online learning format. One way to include ELAs in small business education is using reality television shows available on YouTube. Gen Z and Millennials are very engaged with YouTube often using it weekly if not daily (Baron, 2019). Not only are students drawn to video it is also a source of free content. The cost of higher education has steadily increased over the past several decades (Coker and Glynn, 2017). One way to help students with affording their education is to find low/no-cost materials. The following will demonstrate the potential for this activity for small business education through the show of The Profit and its use in preparing small business accounting students before working directly with a small business. [ABSTRACT FROM AUTHOR]
- Published
- 2022
9. Implications of Blockchain Application to Accounting Education and Accounting Practice.
- Author
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Novak, Ana, Barišić, Ivana, and Žager, Katarina
- Subjects
BUSINESS-to-business transactions ,TECHNOLOGICAL innovations ,BLOCKCHAINS ,ACCOUNTING education ,DISRUPTIVE innovations ,EDUCATIONAL technology ,CRYPTOCURRENCIES ,BUSINESS education - Abstract
Accounting is part of the information system of a company that generates the most important information for the decision-making process. This process should be supported by new technologies to respond to all business requirements. Disruptive technologies change the way of performing business transactions and their implementation in business practice was notably accelerated by the pandemic. In this context, Blockchain technology has been articulated as the future of the accounting profession and there is a growing body of research regarding the impact of the blockchain on accounting practice and the accountancy profession. Many advantages arise from blockchain technology's distinctiveness, but also many risks that need special attention. Consequently, evolving conditions require professional accountants around the world to master new skills related to emerging information technologies. Being accustomed to information technologies is one of the basic prerequisites for the quality service that professional accountants offer to clients. Accounting education, especially at universities, has an important role in forming competent professional accountants and enabling required skills that are an essential part of professional competence. Accounting education has a challenging role in this context to incorporate and transfer knowledge regarding new technologies. This paper aims to analyse the recent research to investigate the impact of blockchain technology on accounting practice. The paper also focuses on the analyses of means of the inclusion of blockchain technology into accounting education and curriculum, by conducting a literature review of relevant sources. Research findings enable further understanding of the implications of blockchain technology in the accounting context, both for accounting practice and accounting education. Results can serve accounting educators since this topic is not sufficiently explored and needs further analysis. [ABSTRACT FROM AUTHOR]
- Published
- 2022
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10. Religion and Interfaith Dialogue: The Forgotten Pedagogical DEI Initiative in Business Education and Strategic Planning.
- Author
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Razaki, Khalid, Drougas, Anne, and Askar, Mohamed
- Subjects
INTERFAITH dialogue ,BUSINESS education ,EDUCATIONAL planning ,STRATEGIC planning ,EMPLOYEE affinity groups - Abstract
Diversity, equity, and inclusion (DEI) initiatives are considered "mission critical" objectives within higher education strategic planning processes and by accrediting bodies, particularly at private liberal arts-based institutions. A research gap currently exists with respect to how organized faith, religion, and interfaith dialogue play a pedagogical role in business, particularly when preparing undergraduate students for technical business careers in accounting, finance, and decision sciences. Viewed as the "forgotten DEI" initiative, interfaith dialogue is critical to success at multinational corporations and at the center of employee resource group (ERG) creation. The infusion of interfaith classroom examples, articles, and pedagogy can serve a dual purpose, both preparing undergraduates for careers in technical business disciplines and exposing them to cross-cultural dialogue necessary within multinational companies. This paper describes how religion and interfaith dialogue can be incorporated within the pedagogical design of technical business disciplines to help support DEI initiatives and students preparing for careers in a global world. [ABSTRACT FROM AUTHOR]
- Published
- 2022
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11. DIRECT MEASURE OF ASSESSMENT FOR THE BACHELOR OF SCIENCE IN ACCOUNTING PROGRAM USING THE PEREGRINE OUTBOUND COMPREHENSIVE EXAM.
- Author
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Fajardo, Consolacion L.
- Subjects
BUSINESS education ,FOREIGN students ,AUDITING ,ACCOUNTING education ,CONSERVATISM (Accounting) - Abstract
This research analyzes the results of the Peregrine Comprehensive Outbound Exam being used as a direct measure of assessing the Bachelor of Science in Accounting program at a large University. The Exam is being administered in all ACC435B Auditing II, the last class in the accounting program. A total of 75 students took the exam during Apri1,1 2020 - October 31, 2021period. The results showed that students' scores surpassed the aggregate scores of students in the International Accreditation Council for Business Education (IACBE) region for Internal Analysis Report and also higher than the aggregate scores of students from the 5 regions under the External Analysis Report. [ABSTRACT FROM AUTHOR]
- Published
- 2022
12. Accounting graduate readiness for work: a case study of South East Asia
- Author
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Phan, Duc, Yapa, Prem, and Nguyen, Ha Thanh
- Published
- 2020
- Full Text
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13. VITA: Service Learning for All Disciplines.
- Author
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Webb, Kimberly J.
- Subjects
SERVICE learning ,TAX preparation ,INCOME tax ,VOLUNTEER service ,BUSINESS education ,ACCOUNTING education - Abstract
Service learning has long been recognized as a valuable pedagogical tool that provides benefits to students with regards to both intellectual outcomes such as knowledge of course content as well as personal outcomes such as professional skills (Rama, Ravenscroft, Wolcott, & Zlotkowski, 2000). The Internal Revenue Service Volunteer Income Tax Assistance (VITA) program utilizes volunteers to provide tax preparation assistance to low income and disadvantaged tax payers. As a volunteer effort providing a technical service to the community, VITA presents an excellent service learning opportunity which has not been overlooked in business education although it has primarily been utilized in the accounting discipline. In this paper, a unique approach to offering a standalone VITA service learning course is described as well as suggestions for overcoming many of the commonly cited challenges. [ABSTRACT FROM AUTHOR]
- Published
- 2021
14. A New Paradigm for Introductory Accounting Education at Jesuit Business Schools.
- Author
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Lee, Joan
- Subjects
- *
ACCOUNTING education , *JESUIT education , *BUSINESS education , *ACCOUNTING standards , *INTERNATIONAL Financial Reporting Standards - Abstract
In response to calls from leaders in Jesuit business education, Accounting faculty from across the globe have joined to reimagine introductory Accounting courses. Accounting is somewhat unique in addressing this call given that the curricula in Accounting programs are required to meet various professional licensing regulations. In addition, there are two distinct approaches to Accounting principles globally, US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Together, these issues mean that a single global curriculum is not possible. Accordingly, the revised introductory Accounting course included below is presented in a modular fashion so as to allow individual educators to embrace the ideals of the New Paradigm, while continuing to meet the requirements of the various professional regulatory authorities in their jurisdictions. [ABSTRACT FROM AUTHOR]
- Published
- 2021
15. ACCOUNTING IS BEAUTIFUL AND EXCITING WITH THE 'COLOUR ACCOUNTING LEARNING SYSTEM'!
- Subjects
INSTRUCTIONAL systems ,ECONOMICS education ,BUSINESS education ,MANAGERIAL economics ,BOOKKEEPING ,ACCOUNTING education ,BUSINESS schools - Abstract
The article offers information about Colour Accounting System, an approach to teaching accounting.
- Published
- 2021
16. DO STUDENTS FROM AFFIRMATIVE ACTIONS HAVE LOWER ACADEMIC PERFORMANCE?
- Author
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de Souza Miranda, Claudio, Resende de Lima, João Paulo, and Paoulucci de Andrade, Felippe
- Abstract
We aim to analyze the academic performance of the subsidized students with affirmative actions and the non-subsidized students. To do so we analyzed data from admission to the course of Business Economics and Controllership of University of São Paulo. We have analyzed approval rates and grades from 5.040 observations of first year students. The analysis of the grades of students and due approvals of the first year of the course, point out that in most courses there is no differentiation between students with and without bonus. This is perceived in few disciplines, mainly in the quantitative methods courses. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
17. GRADUATE UNEMPLOYMENT AND ENTREPRENEURSHIP: CHALLENGES TO ACCOUNTING EDUCATION STUDENTS (CASE OF NWAFOR ORIZU COLLEGE OF EDUCATION).
- Author
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Oranefo, Patricia C.
- Subjects
- *
ACCOUNTING students , *ACCOUNTING education , *EDUCATION students , *HIGHER education , *RACIAL & ethnic attitudes , *BUSINESS education - Abstract
The study was conducted to examine entrepreneurship and graduate unemployment as challenges to accounting education students in Nwafor Orizu College Of Education, Anambra state. Five (5) purpose of study and five (5) research questions were formulated to guide this research work. The review of the related literature for this study is organized under the following headings: conceptual framework, theoretical framework, empirical studies and summary of the related literature. A descriptive survey design was used in order to carry out the study. The study was carried out precisely in Nwafor Orizu College of Education, Nsugbe in Anambra East Local Government Area of Anambra State. The population of all the male and female students of both degree 3/3 and 4/4 final year students in the Department of Business Education in 2017/2018 academic session in Nwafor Orizu College of Education, Nsugbe. The sample size is one hundred and twenty-one (121) respondents, comprising both 3/3 and 4/4 students of business education department. The instrument used for data collection was questionnaire structured in four Likert scale points. Data were analyzed using mean scores from Likert- type scale and explanatory factor Analysis. The researchers adopted a test-re-test procedure in testing the reliability of the instrument in which the result obtained indicated that the instrument was reliable enough for the study at 0.72. The data generated from the field was analyzed using descriptive statistics frequency table and Mean (... ). The researchers concluded that causes graduates unemployment among accounting students of NOCEN reveals that, lack of marketable skills, roles of trade unions and bargaining councils, chosen of wrong field of study by students, continued ethnic discrimination among unions ethnics group in Nigeria, poor societal attitude to technical and vocational education development. It was recommended that Accounting curriculum should be made compatible to include, ICT, sufficient industrial experience, seminars and workshop. [ABSTRACT FROM AUTHOR]
- Published
- 2020
18. Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments.
- Author
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Vafeas, Nikos
- Subjects
ACCOUNTING education ,HIGHER education & economics ,BUSINESS education ,UNIVERSITIES & colleges ,STOCK exchanges ,ACADEMIC degrees - Abstract
This paper examines whether the stock market values accounting education. Studying 616 controller appointments between 1993 and 2005 and using event-study methodology, I find evidence that the appointment of controllers with an accounting degree elicits a more favorable stock market response compared with the appointment of controllers without an accounting degree. This effect stems from outside appointments. Among accounting graduates, the market reacts more favorably when the degree is awarded from a highly rated accounting program. Several interesting implications of these results are discussed. [ABSTRACT FROM AUTHOR]
- Published
- 2009
- Full Text
- View/download PDF
19. Who Moved Our Cheese? Reclaiming Professionalism in Business Education.
- Author
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Trank, Christine Quinn and Rynes, Sara L.
- Subjects
BUSINESS education ,BUSINESS schools ,PROFESSIONAL education ,MANAGEMENT science ,ACCOUNTING education ,CAREER education - Abstract
This article discusses professionalism in business education. The past year has witnessed an outpouring of concern that business education may be headed in the wrong direction. The inaugural issue of this journal also revealed clear signs of concern about the direction business education is taking. However, scholars differed widely in their analysis of the problem and what should be done about it. Various authors have presented interesting and provocative views about the nature of present challenges in business education. An examination of the history of higher education suggests that the path away from professionalism has not resulted primarily from proactive strategizing on the part of management educators. Although much of the research on organizational fields has examined processes by which organizations within fields came to resemble each other over time, observers also have noted that fields are often in flux and do not necessarily stabilize. The number of students has increased as well, with a higher percentage of the population attending post-secondary institutions than ever before.
- Published
- 2003
- Full Text
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20. Does accumulated knowledge impact academic performance in cost accounting?
- Author
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Alanzi, Khalid A. and Alfraih, Mishari M.
- Published
- 2017
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- View/download PDF
21. Could learning outcomes of the first course in accounting predict overall academic performance?
- Author
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Alanzi, Khalid A. and Alfraih, Mishari M.
- Published
- 2017
- Full Text
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22. Do accredited undergraduate accounting programmes in Australia meet the needs and expectations of the accounting profession?
- Author
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Bayerlein, Leopold and Timpson, Mel
- Published
- 2017
- Full Text
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23. Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education
- Author
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Alzeban, Abdulaziz
- Published
- 2016
- Full Text
- View/download PDF
24. Análisis sobre la normativa internacional de educación contable.
- Author
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Vazquez Carrazana, Xiomara Esther, José Miranda, Gilberto, and Auxiliadora da Silva, Marli
- Subjects
- *
ACCOUNTING education , *EDUCATIONAL standards , *CURRICULUM , *TRAINING , *BUSINESS education - Abstract
The objective of this study is to reveal the main thematic groups addressed in publications on the subject of the internationalization of accounting education. For the development of this study, information was collected with the use of a documentary investigation of the international standards of accounting education (IES) and a bibliographical survey of the articles with Qualis greater than or equal to B2, published during the period of 2006-2017 in the databases Portal de Capes, SPELL and Google Scholar Newspapers. The analysis revealed that studies on the subject are still scarce, especially those dedicated to concrete proposals for the improvement of the curricula according to the new recommendations. The authors demand that the accounting guilds recognize the limitations to the scope of the regulations for the training of a competent professional and its improvement is studied. [ABSTRACT FROM AUTHOR]
- Published
- 2019
25. 19.YY.'IN SON ÇEYREĞİNDE TÜRK ASKERÎ MUHASEBE EĞİTİMİ: 1886 VE 1896 YILLARINA AİT ÖRNEKLERİN İNCELENMESİ.
- Author
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Yazan, Üyesi Ömer
- Subjects
BOOKKEEPING ,ACCOUNTING ,BUSINESS education ,ACCOUNTING education ,ACCOUNT books - Abstract
Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
26. Accounting students perceptions of using visual metaphor as part of personal development planning: an exploratory case study.
- Author
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Osgerby, Julia, Marriott, Pru, and Gee, Maria
- Subjects
ACCOUNTING education ,METAPHOR ,PERSONAL development planning ,FIGURES of speech ,BUSINESS education ,HIGHER education - Abstract
This UK based exploratory case study explores the perceptions of accounting students using visual metaphor to support personal development planning (PDP). The requirement within PDP for students to reflect on their skills and knowledge and to evaluate, visualise and communicate their development and achievement needs is demanding. Students find the use of visual tools offers them the time, flexibility and functionality to explore, imagine, structure, interrelate and communicate the products of their reflections as part of the PDP process. The use of imagery in accountancy is growing with professional accounting bodies taking an increasing interest in the use of visualisation. The application of visual metaphor provides undergraduate accounting students with a valuable early experience of using iconography for technical information presentation. The findings suggest that students perceive the technique of visual metaphor as a stimulating exploration of their personal goals that enhanced their engagement in the reflective PDP process. [ABSTRACT FROM AUTHOR]
- Published
- 2018
- Full Text
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27. Instructional strategies and students’ performance in accounting: an evaluation of those strategies and the role of gender.
- Author
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Sithole, Seedwell T. M.
- Subjects
ACCOUNTING education ,INSTRUCTIONAL systems ,UNDERGRADUATES ,BUSINESS education ,COLLEGE students ,HIGHER education ,YOUNG adults - Abstract
This paper investigates the effects of two instructional strategies on accounting students’ performance and the gender differences within the strategies. In an experiment, undergraduate students at an Australian university were randomly assigned to either the self-managed or split-attention condition. Participants were required to self-manage graphical and textual presentations in introductory accounting as an alternative to learning by studying instructor-managed materials. Students in the self-managed group were guided on how to integrate spatially separated text and diagrammatic information by moving text as close as possible to associated parts of a diagram. Results indicated significant differences between the two presentation formats. In addition, significant interactions between gender and presentation format were found. Follow-up analysis showed that females benefited by using self-management techniques than males. The gender differences have implications for instructional design, both in the manner in which the text and graphs are structured and in the way information is presented. [ABSTRACT FROM AUTHOR]
- Published
- 2018
- Full Text
- View/download PDF
28. Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System.
- Author
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Cavalluzzo, Ken S., Ittner, Christopher D., and Larckner, David F.
- Subjects
MONETARY policy ,COST accounting ,ACCOUNTING education ,COST effectiveness ,LABOR costs ,BUSINESS education - Abstract
Our study provides evidence of both efficiency gains and cost shifting at the Federal Reserve in response to the Monetary (Control Act of 1980. Following the MCA, direct costs in priced services fell, relative to expectations, but did not fall in nonpriced services, suggesting the Fed responded to the MCA's incentives by improving efficiency in priced services. Overhead costs were lower than expected in priced services but higher than expected in nonpriced services, consistent with some indirect costs being reallocated from priced to nonpriced services and from check-clearing to less competitive priced services. These findings are reinforced by tests which indicate that actual overhead costs in priced (nonpriced) services following the MCA were lower (higher) than the COMPETITION, EFFICIENCY, AND COST ALLOCATION 29 overhead costs these services would have been allocated using pre-MCA allocation bases. Moreover, the extent to which overhead costs were reallocated within priced services appears to be related to the competition faced by individual services and Reserve Districts. Since reported check clearing costs were lower than expected after these changes, the cost allocation revisions improved the Fed's competitiveness in these markets by reducing reported costs, and thereby the prices charged for check clearing services. Our results extend prior studies on the relation between regulation and accounting choice. Consistent with research on health-care accounting practices (e.g., Carey [1994] and Eldenburg and Kallapur [1997]), we provide further evidence that organizations modify their overhead allocation methods in response to regulatory restrictions on pricing. Our results also highlight the importance of external competition to governmental efficiency and accounting system design and use. Geiger and Ittner [1996] find that government agencies facing competition and legislative requirements to recover all costs through revenues tend to implement sophisticated cost accounting systems. Similarly, ottr results indicate that changes in both efficiency and cost allocations are related to competitive environment. These results suggest that efforts to improve government performance through market-based reforms and fee-for- service requirements (e.g., Osborne and Gaebler [1993] and Gore [1993]) should consider managerial incentives and their effect on the validity and use of cost accounting data. [ABSTRACT FROM AUTHOR]
- Published
- 1998
- Full Text
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29. Discussion of Educating for Accounting Expertise: A Field Study.
- Author
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Pincus, Karen V.
- Subjects
ACCOUNTING education ,STUDY & teaching of auditing ,CURRICULUM ,BUSINESS education ,PROFESSIONAL education ,AWARDS - Abstract
This article presents the author's analysis of Dan Stone and Marjorie K. Shelley's study of the effectiveness of an educational program known as Project Discovery (PD), a joint project of the University of Illinois at Urbana-Champaign (UIUC) and the University of Notre Dame. The differences between PD and traditional accounting programs are the change in pedagogy and the change in emphasis from a traditional focus on declarative knowledge to an emphasis on development of intellectual skills and attitudes. The author addresses the study's research design, problem of self-selection and two-stage approach. In conclusion, the author suggests ways to improve the research.
- Published
- 1997
- Full Text
- View/download PDF
30. Educating for Accounting Expertise: A Field Study.
- Author
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Stone, Dan N. and Shelley, Marjorie K.
- Subjects
ACCOUNTING education ,STUDY & teaching of auditing ,CURRICULUM ,BUSINESS education ,PROFESSIONAL education ,AWARDS - Abstract
The article compares the effectiveness of Project Discovery (PD) with the traditional accounting undergraduate program at the University of Illinois at Urbana-Champaign (UIUC). The authors establish that PD is a comprehensive program of instruction designed to implement an "educating for expertise" approach to accounting education. They compare the instructional processes used with, and learning outcomes of, the first class of PD graduates with samples of same-semester traditional program graduates. The study showed that PD changed the instructional processes used in the undergraduate program, that PD graduates are no worse than traditional program graduates in their traditional accounting declarative knowledge, and that they have better problem-structuring skills and attitudes toward accountancy instruction compared with traditional program graduates.
- Published
- 1997
- Full Text
- View/download PDF
31. Internal Control Judgments and Effects of Experience: Replications and Extensions.
- Author
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HAMILTON, ROBERT E. and WRIGHT, WILLIAM F.
- Subjects
INTERNAL auditing ,AUDITING ,PAYROLLS ,ACCOUNTING education ,BUSINESS education - Abstract
The article examines a study about the internal control judgment for payroll systems and the effects on audit program plans. The data used in the study was obtained from two groups of auditing students enrolled in the introductory auditing course at the University of Minnesota. The researcher hypothesized a positive association between consensus and years of experience by using the Spearman correlation. The researcher suggested that a general lack of improvement in levels and stability of consensus was provided by on-the-job training and in-house training.
- Published
- 1982
- Full Text
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32. What Does it Mean? What Next? Commentary on and Meta-Analysis of the CAAA Education Project.
- Author
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Thornton, Daniel B.
- Subjects
ACCOUNTING education ,PSYCHOLOGY of college students ,ACCOUNTING problems & exercises ,COLLEGE curriculum ,BUSINESS education ,EDUCATION - Abstract
The article presents commentary and meta-analysis of the Canadian Academic Accounting Association (CAAA) education project. The authors' research studies college students enrolled in university accounting courses in Canada with the objective being to extract information that may be used to improve accounting education. Discussed are two factors of how intermediate accounting students were not the same as other university students. Attention is given to the college students' interest in accounting and psychological profiles. [ABSTRACT FROM AUTHOR]
- Published
- 1994
- Full Text
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33. Institutional Pressures on University Accounting Education in Canada.
- Author
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Etherington, Lois Deane and Richardson, Alan J.
- Subjects
ACCOUNTING education ,COLLEGE curriculum ,BUSINESS education ,TEACHING methods ,ACCOUNTING teachers ,EDUCATION - Abstract
The article focuses on the institutional pressures associated with college and university accounting education in Canada. Accounting programs are being pressured to change in substance and delivery method. This research focuses on these pressures for change and studies the patterns of resistance and accommodation used by Canadian universities to deal with the institutional environment. Also discussed is the theoretical background of the study and the conceptual categories through which the data is examined.
- Published
- 1994
- Full Text
- View/download PDF
34. Accounting for prior practice in skill acquisition studies.
- Author
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Lippert, Stanley
- Subjects
ACCOUNTING ,ACCOUNTING education ,EXPONENTIAL functions ,PROFESSIONAL education ,BUSINESS education ,CORRECTIVE advertising ,INSURANCE ,ERRORS - Abstract
The application of a previously developed method for fitting skill acquisition data with hyperbolic functions is shown by means of a model and actual data. The hyperbolic function yields explicit information on prior practice. The ability to account for prior practice makes it possible to analyse experimental methodology in a more rigorous manner than previously possible. The error that may be inherent, in typical procedures can be quantified. The errors are greatest at, early stages of learning, smallest when learning is far advanced. From the equations, one can calculate the number of trials required before the error term is below a specified value. [ABSTRACT FROM AUTHOR]
- Published
- 1976
- Full Text
- View/download PDF
35. Training for the Accountancy Profession in England and Wales.
- Author
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Bourn, A.M.
- Subjects
ACCOUNTING education ,PROFESSIONAL education ,CERTIFICATION ,BUSINESS education ,TRAINING - Abstract
The article reports on the training practices for the profession of accounting in England and Wales. There are four professional organizations in Wales and England that influence training for accounting and they are: the Institute of Chartered Accountants in England and Wales, the Association of Certified and Corporate Accountants, the Institute of Cost and Works Accountants, and the Institute of Municipal Treasurers and Accountants. There are chartered accountants and certified accountants with 50% of those chartered and 35% of certified employed as partners or employees of firms in public practice.
- Published
- 1966
- Full Text
- View/download PDF
36. Education for a Changing Profession.
- Author
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Trueblood, Robert M.
- Subjects
ACCOUNTING education ,BUSINESS education ,INNOVATIONS in business ,CURRICULUM ,EDUCATIONAL change ,UNITED States economy, 1945- - Abstract
The article presents a call for curricular reform within higher business education and the training of accountants. Drastic shifts within the business and accounting disciplines beyond the advent of World War II are outlined and contrasted with the outdated and unadapted educational goals, structures, and resources of business curricula. Several recommendations are offered for the educational reform to produce an accounting professional equal to the shifting market conditions of the 1960s, including educational ideology changes, curriculum topic expansions, and professional standardized certification tests.
- Published
- 1963
- Full Text
- View/download PDF
37. Exploring culture-specific learning styles in accounting education
- Author
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Seth E Sikkema and Joshua A Sauerwein
- Published
- 2015
- Full Text
- View/download PDF
38. THE ROLE OF PROFESSIONAL ACCOUNTING SOCIETIES IN THE DEVELOPMENT OF ACCOUNTING IN RUSSIA FROM A HISTORICAL PERSPECTIVE.
- Author
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Mukhanova, Irina
- Subjects
HISTORY of accounting ,PROFESSIONAL associations ,ACCOUNTING ,BUSINESS education ,ACCOUNTING education ,PROFESSIONAL education ,SOCIETIES - Abstract
The article is devoted to the study of the role of accounting societies in the historical processes of formation and development of accounting in Russia. The author identifies three the most productive periods in the activities of professional accounting societies in Russia: "pre-revolutionary period", "post-revolutionary period" and "perestroika period". It is shown that the main feature that characterizes the operations of professional accounting societies in Russia in the 20th century is the lack of opportunity to continue their scholarly and educational activities for a significant period of time due to political shocks in the Russian history. [ABSTRACT FROM AUTHOR]
- Published
- 2018
39. IGNATIAN VALUES IN BUSINESS AND ACCOUNTING EDUCATION: TOWARDS THE FORMATION OF ETHICAL LEADERSHIP.
- Author
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O'Connor, Dennis and Myers, Joan
- Subjects
BUSINESS education ,EDUCATIONAL leadership ,SOCIAL ethics ,QUALITY of life ,ACCOUNTING education ,BUSINESS schools - Abstract
Accountants, comptrollers, and CFO's play a pivotal role in the process of creating goods, services, and wealth. Their leadership in business is critical to the sustainability of the planet and quality of life for all. This paper will identify key values and practices in the Ignatian tradition as a context to revise and extend current pedagogical practices (cases, discussion, assignments, experiential activities, guest speakers, papers) towards the formation of 21st century business leaders. We will draw upon work done in the Jesuit business school network (including a business case series http://www.gjcs.org) that focuses on both the tools of business and accounting and also the character formation of the business person and leader. [ABSTRACT FROM AUTHOR]
- Published
- 2018
40. Practitioners on the Team.
- Author
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BRYANT, STEPHANIE M. and BALTAR, MARIA
- Subjects
- *
ACCOUNTANTS , *BUSINESS education , *ACCOUNTING education , *GOVERNMENT accounting - Abstract
The article offers information on the implementation of Association to Advance Collegiate Schools of Business' new accounting accreditation standards in 2018 to ensure that education aligns with practice. It mentions its goal to close the gap between accounting education and accounting practice and also highlights it had different schools accredited in business.
- Published
- 2019
41. A multilevel study of students’ motivations of studying accounting : Implications for employers
- Author
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Law, Philip and Yuen, Desmond
- Published
- 2012
- Full Text
- View/download PDF
42. The development of accounting education and practice in an environment of socio-economic transformation in the Middle East.
- Author
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Alsharari, Nizar Mohammad
- Subjects
ACCOUNTING education ,SOCIOECONOMIC factors ,EDUCATION ,CONSTRUCTIVISM (Education) ,BUSINESS education - Abstract
Purpose -- The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach -- The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the institutional economic theory-based constructivist approach, in which knowledge is constructed by compiling data from different sources, including historical and statistical analyses, documents, and archival records. Findings -- The study finds that accounting education in Jordan cannot be effectively studied without reference to how accounting practice affects, and is affected by the social, economic, political and cultural dimensions of its operating environment. The study finds that accounting change has been driven by the Jordanian Government's response to the macroeconomic challenges that had historically restricted economic growth, including the scarcity of natural resources, budget deficits, soaring debt, and structural unemployment. The ongoing program of privatization has been a significant contributor to economic, accounting, and legal change. Since accountancy is accepted as a social practice, culture plays a significant role in accounting research, and cultural factors bearing on accounting education and practice in Jordan include the historical imposition of western accounting paradigms in developing countries, Jordan's cultural values, the quality of its education system, and the disparity between the private sector's and public management's embrace of technology and applications for management accounting. The study finds that accounting education in Jordan cannot be effectively studied without reference to how accounting affects, and is affected by the social, economic, political and cultural dimensions of its operating environment. Research limitations/implications -- This paper describes the development of accounting education in an environment of socio-economic change, which has potential implications for accounting practitioners, academics, and policy makers in developing countries. The study's constructivist approach selected with the aim of constructing a picture of the change environment, and thus, present new knowledge in a compilation of data limits, however, the generalizability of the findings. Originality/value -- The paper is a one of very few research studies in the accounting literature to present evidence from the Middle East of how accounting education and practice has developed in response to socio-economic transformation, and has itself contributed to socio-economic growth in Jordan. The significance of cultural factors in these developments provides further understanding of the dynamics of developing accounting education and practice in the era of globalization. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
43. Challenges and Gifts of Teaching Luther in a Lutheran College1.
- Author
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Jodock, Darrell
- Subjects
- *
ACCOUNTING education , *BUSINESS education , *ACCOUNTING ,TEACHINGS of Jesus Christ - Abstract
This article examines what can be learned from teaching Luther to American college students. It reviews several ways in which college students benefit from studying Luther. The article suggests that identifying the 'operating principles' in Luther's thought can help students more carefully discern the contemporary significance of his thought. After discussing some challenges encountered when teaching Luther to college students, the article ends with reflections on the theological significance of the college context. While Luther's discovery of a gracious God remains central, the college setting promotes a retrieval of several broader themes in Luther's thinking that have often been neglected by Lutherans: ongoing creation, wisdom, the Bible as 'torah,' the suffering of God, and societal reform. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
44. A comparative study on the effectiveness of English-medium and Turkish-medium accounting education: Gazi University case.
- Author
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Zaif, Figen, Karapınar, Aydın, and Yangın Eksi, Gonca
- Subjects
- *
ACCOUNTING education , *BILINGUAL education , *EDUCATIONAL attainment , *BUSINESS English , *BUSINESS education - Abstract
The authors explore the effect of medium of instruction on students' attainments at a large state university in Turkey in the Department of Business Administration. The findings indicate no statistically significant difference in grades of 386 students with respect to medium of instruction. As for entry rankings however, those in the English-medium program who had higher scores on the university entrance exam appeared to be more successful. It may be concluded that Englishmedium instruction is not a disadvantage in attaining learning objectives. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
45. Critical Thinking Development Through Teaching: A Sample Project in Accounting.
- Author
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Sergeant, Anne M. A. and Camion, David M.
- Subjects
CRITICAL thinking ,ACCOUNTING education ,HIGHER education ,CLASSROOM environment ,CASH management ,SERVICE learning ,BUSINESS education - Abstract
Critical thinking is an important component of business education. We argue for the use of students educating others outside the academic setting as a means to develop not only content knowledge but also critical thinking skills. The paper presents a project that has been used in an internal audit class as an example of students learning through teaching others. In this project, students investigate the cash controls of non-profit organizations, prepare written materials oriented toward teaching these organizations about proper cash controls, and then use these materials to teach the leaders of the organizations about effective cash management. Learning objectives include content objectives such as developing an understanding of internal controls, risk assessment, and cash management, as well as critical thinking objectives and professional development objectives. Student survey responses indicate that the project was favorably received, enhanced critical thinking, and achieved desired learning objectives. The project differs from peer teaching in that students are teaching others outside the academic environment, which creates a different environment for learning. Likewise, the project differs from traditional service-learning where students do the work rather than teach others to do the work. Both these aspects enhance student opportunities to learn critical thinking skills. [ABSTRACT FROM AUTHOR]
- Published
- 2016
46. A Comparison of Introduction to Business Courses at Top-Ranked Schools.
- Author
-
Borden, James P.
- Subjects
BUSINESS education ,BUSINESS schools ,CURRICULUM ,INTRODUCTORY courses (Education) ,HIGHER education ,ACCOUNTING education - Abstract
First impressions play a key role in setting the expectations for a student's course of study. As such, the first business course that students take is critical in establishing high expectations for the students and for the college. While some schools may use Introduction to Accounting as its first course, other schools may develop a separate Introduction to Business (I2B) type of course. As the first business course, the I2B course can be used to achieve several objectives. However, little is written about the nature and content of the I2B course; this paper attempts to address that shortcoming by offering a descriptive look at a variety of I2B courses at a variety of top-ranked business schools. [ABSTRACT FROM AUTHOR]
- Published
- 2016
47. Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education
- Author
-
Joyce, John, Hassall, Trevor, Luis Arquero Montaño, José, and Donoso Anes, José Antonio
- Published
- 2006
- Full Text
- View/download PDF
48. Digital game-based learning in accounting and business education.
- Author
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Carenys, Jordi and Moya, Soledad
- Subjects
VIDEO games in education ,ACCOUNTING education ,BUSINESS education ,SIMULATION games in education ,BACK to basics (Education) ,YOUNG adults ,HIGHER education - Abstract
This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital games in the preparatory stage preceding its use in an educational setting. The second comprises what research has concluded to be appropriate for DGBL deployment. Finally, the review explores what types of learning outcomes can be attained through digital games and how their achievement has been evaluated. Furthermore, this article provides researchers interested in DGBL with a set of interesting questions that promise fruitful investigation. Answering these questions will help accounting educators to move forward in understanding digital games' effectiveness and advance in the use of digital games in the classroom. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
49. Integrating Practice into Accounting Education.
- Author
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Gribbin, Donald and Singh Saini, Jagjit
- Subjects
- *
ACCOUNTING education , *HIGHER education , *EDUCATIONAL programs , *PARTNERSHIPS in education , *BUSINESS education , *TEACHER-student communication - Abstract
Students and company executives can reap benefits from a program that integrates accounting courses with networking and learning. [ABSTRACT FROM AUTHOR]
- Published
- 2016
50. Embodiment and Ethnographic Sensitivity in Narrative Inquiry.
- Author
-
Sutela, Katja, Ojala, Juha, and Juntunen, Marja-Leena
- Subjects
NARRATIVE inquiry (Research method) ,TEENAGERS ,ETHNOGRAPHIC analysis ,BUSINESS education ,ACCOUNTING education - Abstract
In this article, we reflect on how aspects of the researcher's embodiment may infuse narrative inquiry. For reflecting on the role of the researcher's embodiment, we use an opportunity provided by a case study in which the development of one adolescent student's agency during a teaching intervention was observed, analyzed, and presented in a narrative form. The case is a part of the first author's ongoing ethnographic practitioner research, which examines the possibilities of Dalcroze-based music teaching in fostering students' agency in the context of special music education in Finnish lower secondary school. The doctoral study focuses on students' capacity for narrative self-expression through nonverbal communication, by telling stories out of and through the body as indicators of agency. In this article, we explore how different aspects of embodied interaction between a teacherresearcher and a participating student may infuse narrative analysis. We identify 4 ways in which the teacher-researcher and the student shaped the interpretation of the narrative that the student told through his body and bodily expression: clarity of experience, empathy, valence (of experience), and balance (of power relations and roles). While also contributing to the research in special and music education by dealing with inclusive aspects of music education, this article invites other narrative researchers to enter further dialogue on embodiment in narrative analysis by asking: What is the meaning of the relationship between the researcher and the participant in terms of embodied experiences, senses, feelings, perceptions, and emotions? [ABSTRACT FROM AUTHOR]
- Published
- 2016
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