Drivers of teaching effectiveness: Views from accounting educator exemplars in Australia

This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in Australia for increased attention to the dimensions of teaching effectiveness and to initiatives in the United States calling for a broader sharing of information among members of the academy regarding the characteristics of teaching effectiveness. Little direct evidence from the field of accounting education is available to date regarding such characteristics or antecedents of teaching effectiveness in the student learning environment. Our research therefore extends in a fundamental way the work of Stice and Stocks and Stout and Wygal. Specifically, perceptions from a sample of award-winning non-US faculties regarding the 'drivers of teaching effectiveness' in accounting education are recorded and analyzed. In decreasing order of perceived importance, drivers of teaching effectiveness are: having a student focus; commitment to teaching (as a profession); high levels of preparation/organization; the ability to link subject matter to the practice environment; and, instructor skills and attributes. This paper adds to our understanding of the drivers of teaching effectiveness and begins the process of creating a worldwide knowledge base in accounting education. The paper should be of interest to accounting faculty members interested in improving their teaching effectiveness and/or mentoring junior faculty members. © 2014 © 2014 Taylor & Francis.

Societal role expectations of management accounting professionals: an Australian study

Purpose This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.Methodology/approach The study presented in this paper is based on a questionnaire survey.Findings Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.Social implications The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.Originality/value The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.

Undergraduate performance in accounting and business-based information technology

The pervasiveness of information systems (IS) in organizations mandates the need for high levels of IS skills. In recognition, professional bodies impose IS course requirements for accreditation. For both students and employers, performance in IS courses has become important. The tertiary entrance overall performance score accounted for 19.7 per cent of the variance in students' passing grades. Thereafter, proficiency in office automation software and programming accounted for 1.5 and 0.8 per cent of the variance, respectively. Students living in a stable, family home-based environment performed better and it is likely that this environment underpinned other factors affecting performance.

Separate influences of acoustic AM and FM sensitivity on the phonological decoding skills of impaired and normal readers

Developmental dyslexia is associated with deficits in the processing of basic auditory stimuli. Yet it is unclear how these sensory impairments might contribute to poor reading skills. This study better characterizes the relationship between phonological decoding skills, the lack of which is generally accepted to comprise the core deficit in reading disabilities, and auditory sensitivity to amplitude modulation (AM) and frequency modulation (FM). Thirty-eight adult subjects, 17 of whom had a history of developmental dyslexia, completed a battery, of psychophysical measures of sensitivity to FM and AM at different modulation rates, along with a measure of pseudoword reading accuracy and standardized assessments of literacy and cognitive skills. The subjects with a history of dyslexia were significantly less sensitive than controls to 2-Hz FM and 20-Hz AM only. The absence of a significant group difference for 2-Hz AM shows that the dyslexics do not have a general deficit in detecting all slow modulations. Thresholds for detecting 2-Hz and 240-Hz FM and 20-Hz AM correlated significantly with pseudoword reading accuracy. After accounting for various cognitive skills, however, multiple regression analyses showed that detection thresholds for both 2-Hz FM and 20-Hz AM were significant and independent predictors of pseudoword reading ability in the entire sample. Thresholds for 2-Hz AM and 240-Hz FM did not explain significant additional variance in pseudoword reading skill, it is therefore possible that certain components of auditory processing of modulations are related to phonological decoding skills, whereas others are not.

Applying Trained Skills on the Job: The Importance of the Work Environment

The influence of the work environment on the transfer of newly trained supervisory skills was examined. Participants were 505 supermarket managers from 52 stores. The work environment was operationalized in terms of transfer of training climate and continuous-learning culture. Climate and culture were hypothesized to have both direct and moderating effects on posttraining behaviors. Accounting for pretraining behaviors and knowledge gained in training, the results from a series of LISREL analyses showed that both climate and culture were directly related to posttraining behaviors. In particular, the social support system appeared to play a central role in the transfer of training. Moderating effects were not found. Implications for enhancing the transfer of training are discussed.

The background impact in HEI math lectures: an experience in math in the 1st year of Accounting and Management Degree

It is a fact, and far from being a new one, that students have been entering Higher Education courses with many different backgrounds in terms of secondary school programs they attended. The impact of these basic skills is a general and worldwide challenge, fundamentally when facing some specific “constructive” subjects like foreign languages and Mathematics. Working with students with an extensive variety of Math qualifications is an outrageous challenge when they enter an advanced Math course, leading to an almost generalized expectations’ failure - from students enrolled in course and from their teachers, who feel powerless in trying to monitor knowledge construction from completely different “starting points”. If teachers’ "haste" is average, more than half of the students do not “go along” and give up, even before experiencing any kind of evaluation procedure. On the contrary, if the “speed” is too low, others are discouraged (feeling not progressing at all) and the teacher runs the risk of not meeting the minimum objectives (general and specific) of its course, which may have a negative impact on students’ future training development. Failure in Mathematics, despite being a recurrent and global issue, does not have any “magical solution”, however, in general, teachers in this area seem untiring, searching, investigating, trying and implementing new and old “recipes” to tackle and demystify this subject. In this article we describe a project developed in a Math course, with the first year students from an Accounting and Management bachelor degree, and its outcomes since it was brought to practice, revealing its impact in students’ success, from approval to dropout rates, in this course. We will shortly describe students’ differentiated Math backgrounds, their results in a pre-assessment analysis and how we try to deal with these differences and level them up, having in mind the same “finish line”. One should never forget that all these students where officially accepted in higher education institutions, so they are ones’ reality, the reality of institutions whose name one should value and strive to defend.