Influences on undergraduate students` intentions to become qualified accountants : evidence from Australia

In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment.

Changes in computer usage in engineering education

A longitudinal analysis of computer usage by commencing students in Deakin University’s undergraduate engineering and technology programs over the period 1998 to 2001 revealed that; access to computers was at high levels; mean computer usage for off-campus students had not changed
significantly, but had risen significantly for on-campus students; while access to the Internet / WWW had not increased significantly, reported regular use of the Internet / WWW had risen significantly; while most students continued to report their source of Internet / WWW access as either Home or University, the proportion reporting Home as their source of access had risen significantly; and the reported regular use of e-mail rose significantly.

Where in the world is room N101? Engaging with first year education students' experiences of transition

National reports on students’ experiences in their first year of tertiary study suggest that many students, particularly those coming directly from  secondary schools, find the transition into university life particularly difficult. These reports suggest that while many students find the experience to be a challenging hurdle others feel disengaged and unconnected to academic life. Reports also note that many students enter university with the expectation that their university experience should 'fit into their lives' rather than vice-versa.

Additionally, research indicates that successful transitional experiences for undergraduate students are critical in promoting effective learning habits, positive attitudes and openness to new knowledge. Establishing positive practices in the early days of the undergraduate course can enable students to utilise these experiences and knowledge as a part of their life-long professional habits. However, in order for this to occur, connections must be made, and relationships built, between students and their new peer groups and with the wider academic community. Connections must also be made between students' prior experiences and their new knowledge.

In light of the findings of recent research and reports, Deakin University has instituted a First Year Initiative to assist students in their transitions. Alongside and complementary to this, the Faculty of Education has developed a new three year Education Studies Major program which began this year.

In this paper, we discuss the ways in which the first two units of this new educational program aim to address some of the issues that students face when making the transition into university life. We see the implementation of the first two units as a 'pilot study' and while at this stage, evaluation of these units is only beginning, here we will consider some of the pedagogical strategies, resources, organisational structures and 'grounded' experiences that are being trialled as means to help students make the connections and take the first successful steps in their journey to becoming professional educators. Ways in which these new approaches aim to build important relationships between students, with staff and, as well, help them connect their prior experiences with new knowledge, will be considered in light of the literature on first year student transitions.

Mental tactility: the ascendance of writing in online management education

A qualitative study of online management education and the role of writing as an indicative measure of thinking and learning. Established educational models, such as Dale's Cone of Experience, are expanded and redeveloped to illustrate the central role of writing as a critical thinking process which appears to be increasing, rather than decreasing, with the advent of online multimedia technology. In an environment of increasing reliance on audiovisual stimulus in online education, the authors contend that tertiary educators may witness an ascendance or re-emergence of writing as central to the academic experience. This may be both supply and demand driven. Drawing on a study of two undergraduate units in the Bachelor of Commerce and applying hermeneutics to develop challenging insights, the authors present a case for educators to remain conversant with the art of teaching writing, and to promote writing to improve educational outcomes.

Employer requirements of economics graduates and the implications for undergraduate economics programs

In recent years there has been considerable debate about the general decline in the number of students undertaking bachelor degrees and majors in economics. The discussion has stemmed mainly from a supply-side perspective of the economics education market. The goal of this paper is to add another dimension to the debate and report the results of a survey of employers of economics graduates. Drawing on the extensive customer services literature it is argued that a market oriented, or demand-side analysis is also an important component in redressing low student enrolments and retention. A first step in adopting a market oriented approach is to determine the skills required of the economics graduates entering the jobs market. With the support of The Economics Society of Au~tralia, twenty-nine public and private sector employers were surveyed in 2002. The aim of the survey was to establish the demand for economics graduates with bachelor and honours degrees, the skills and knowledge required of these graduates, and the performance of such graduates. The study found that economic knowledge and skill were important to employers. However, the skills rated most important by employers were the more general or 'generic' skills of clear writing, data analysis, interpersonal skills and a practical problem-solving orientation. While graduates generally performed satisfactorily in relation to the economic skills required by employers, this was not the case for generic skills. The result of the survey findings have some significant implications for the content and teaching of undergraduate economics programs. This paper outlines these implications and also discusses areas for future research It is argued that such research should aim to utilize both the demand and supplyside perspectives with the development of more precise definitions and measurement of the economic skills required by the various stakeholders in the economics education market.

The use of home experimentation kits for distance students in first-year undergraduate electronics

Laboratory and practical classes are an important part of the education of students in electronics and electrical engineering. "Hands-on" experience is critical for any engineer working in these fields in particular. For many years, delivering engineering practicals to distance-education students has been a tremendous challenge for universities. For a number of years now, students enrolled in the common first-year electronics course by distance mode at Deakin University have received a home experimentation kit. Using the kit and a laboratory manual, students are required to complete a number of experiments based on components included in the kit. The kit supports a full range of practical activities for digital electronics, and a more limited range of activities for analog electronics. With the kit, off campus students are supplied software for simulating AC electronic circuits, such as amplifiers and rectifiers. In this report we examine the past use of this kit and software,
review anecdotal student experiences with the package, and propose changes to it and to other curriculum resources, aiming to enhance the use of the kit by distance students. Key curriculum resources planned are a web-based 'companion' for the components in and the use of the kit, and two additions to the kit itself: a battery powered function generator, and a PC-based oscilloscope.

The role of computer assisted learning packages in determining learning outcomes of accounting students

This study examines the factors affecting student performance in an undergraduate financial accounting course, utilising Computer Assisted Learning (CAL) and use of a commercial software package. Multiple regression analysis was undertaken to examine the influences of perceptions of CAL and QuickBooks Pro, together with background variables such as gender, entry pathway and prior knowledge had on student performance. The results show that perceptions of CAL together with entry pathway were significant predictors of student performance. However, perceptions of the ,usefulness of QuickBooks Pro, prior studies of accounting and computing, together with gender, were not significant influences on performance. In terms of entry pathway it was found that International students, many of whom entered the university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. This result may be attributed to transitional problems experienced by these students, given their different pathways to university study.

The results have implications for accounting educators utilising CAL in courses as a means of improving students understanding of accounting concepts. The study also provides reflections on the use of CAL and a commercial software package as a means of providing efficient and effective educational instruction to maximise learning outcomes in accounting.

The first 50 years of the annual endowed accounting research lecture series at the University of Melbourne

Carnegie and Edwards (2001) suggest that the formation of an organisational body is just one of the 'signals of movement' within the dynamic process of professionalisation of an occupation and they list the sponsoring of professorial posts and research activities at universities as further examples. While the literature on this process in Australia does refer to the sponsorship of chairs of accounting (Carnegie & Williams, 2001), little has been written identifying the range of other areas of sponsorship by the organised accounting bodies. This paper presents details of the first fifty years presentations of the Annual Accounting Research Lectures held at The University of Melbourne, Australia. They have been presented continuously since 1940, when they were inaugurated with sponsorship from the Commonwealth Institute of Accountants. The paper presents the first complete listing of details relating to the presenter (including name, gender, residency and occupational area), title of the paper, date of presentation (where known) and details of publication (where appropriate). The initial and subsequent motivation for the presentation of the series and the influence of the lectures in promoting research and fostering relations between the professional bodies and the university, during a period of great significance in the development of accounting education and the professionalisation of accounting in Australia, is also discussed.

Renegotiating the pedagogical peace : a case study in online discussions for undergraduate on campus students

This paper reports an investigation into the ways in which undergraduate students, who are studying on campus, learn in online discussions. The study focuses on student strategies, and the role of text, time and place independence, peer interaction and the influence of the curriculum. It also examines the relationships between online discussions and face to face classes. The study found deep approaches to learning were widely used and were associated with constructivist learning activity, thinking and interacting online in groups in a way that adds value to the classroom, close integration with face to face activity and a positive perception of online discussions and the course as a whole. This case study confirms the relational nature of student learning in a blended learning environment.

Innovative science education assessment : linking theory with practice

This paper presents an assessment approach which demonstrates the characteristics of excellent assessment. In a third year Science Education unit in an undergraduate degree in teacher education, assessment is seen as an integral part of the learning process. Learning outcomes are improved for the students and they appreciate the validity of the assessment. Assessment is an important aspect of any unit in higher education but should be seen, not as an end in itself, but rather as a means for educational improvement. Using the assessment task as an illustration, this paper will discuss the theoretical framework of assessment. It will describe how the unit, delivered in a school-based mode, provides opportunity for students to link their theoretical understandings with practical applications, drawing together the academic debates with the first-hand experiences. It will illustrate how the assessment task itself embeds the principles of constructivism and conceptual change models in science education. Finally, the paper will highlight the benefits of this assessment approach with particular reference to the student learning.

Measuring moral judgement and the implications of cooperative education and rule-based learning

The Defining Issues Test (DIT), developed by Rest (1986), measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work-related problems (Weber, 1990; Trevino, 1992; Welton et al., 1994). In the present study, the moral judgement levels of 97 accounting students were measured over a 1 year period using two separate test instruments, the DIT and a context-specific instrument developed by Welton et al. (1994). The test scores are significantly higher on the DIT than the Welton instrument (between the instruments and over time), suggesting that accounting students use higher levels of moral reasoning in resolving hypothetical social dilemmas and lower levels of moral reasoning in resolving context-specific dilemmas. The difference in test scores was highest during cooperative education (work placement programme), implying that the environment is a significant determinant on students' test scores.

IES 4 - ethics education revisited

In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.

A role for workforce competencies in evidence-based health promotion education

Education programs should be based on research about the knowledge and skills required for practice, rather than on intuition or tradition, but there is limited published curriculum research on health promotion education. This paper describes a case study of how workforce competencies have been used to assist evidence-based health promotion education in the areas of curriculum design, selection of assessment tasks and continuous quality assurance processes in an undergraduate program at an Australian university. A curriculum-competency mapping process successfully identified gaps and areas of overlap in an existing program. Previously published health promotion workforce competencies were effectively used in the process of selecting assessment items, providing clear guidelines for curriculum revision and a useful method to objectively assess competency content in an evidence informed framework. These health promotion workforce competencies constituted an additional tool to assess course quality. We recommend other tertiary institutions consider curriculum-competency mapping and curriculum based assessment selection as quality and evidence based curriculum review strategies.

Reviewing research in education in Australia and the UK: evaluating the evaluations

In many countries concerns have been expressed about the merits of educational research. This paper reports on the outcomes of a review of reviews of such research in Australia and the UK. Taken at face value, the latest round of reviews are largely critical in the UK (where they have generated much debate) and mainly favourable in Australia (where they have not). In accounting for this difference the paper suggests that it might be explained in part as a function of how the reviews were conducted. In the UK reviews have tended to begin with the research and work forward to practice whereas in Australia they have been inclined to begin with practice and work back to the research. It is suggested that policy makers, practitioners and researchers in Australia and the UK have much to learn from each other's experience, as have those in other countries planning similar reviews.

The effects of accounting students` ethical reasoning and personal factors on their ethical sensitivity

Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four-component model.
Design/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings – Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P-score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value – Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision-making and suggest a more balanced research effort in evaluating the ethical development of individuals.