Ethics education for accounting students - a toolkit approach

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

Reflective practice in postgraduate midwifery education

The literature is abundant with the benefits of reflective practice in midwifery education and other disciplines. At Deakin University, Victoria, Australia,  students enrolled in the Graduate Diploma of Midwifery have embraced reflective practices by means of computer mediated learning applications. Students enrolled in this course reside in metropolitan, regional and rural areas of Victoria and had previously experienced issues of ‘distance’ and ‘isolation’ from peers  and academics. Since 2007 two computer modalities, Elluminate Live and  Deakin Studies Online have been incorporated into the lecture timetables for the  Graduate Diploma of Midwifery to allow students to participate in online  discourse and maintain an online reflective journal space. This innovation for the  promotion of reflective practices supports and upholds the oral tradition midwives are renowned for by increasing cohesion of each student course cohort,  collaboration between peers and access to midwifery academics.

What influences accounting students' attitude towards accounting as a profession?

Several issues have been linked with the choice of an accounting major, and more specifically choice of accounting as a career path, including perceptions of the professional attributes required of accountants. The present study addresses two main themes: undergraduate students’ perceptions of the accounting profession and influences on decision to major in accounting. The study is motivated by the prior research of Marriott and Marriott (2003) that indicated exposure to accounting studies has a negative effect on attitudes towards the profession.

The results show that students’ perceptions of the profession related to work activities and prestige of the profession. Further analysis examining the influences on choice of an accounting major revealed three major factors: intrinsic interest in the content of accounting courses, influences of parents and friends together with perceptions of job status of accounting related to career advancement and salary. When compared with the Marriott and Marriott (2003) study, the present study showed students had more positive attitudes to studying accounting. There were however significant differences between local and international students in attitudes to the accounting profession.

Academic pedagogies, quality logics and performative universities : evaluating teaching and what students want

Universities have focused on teaching and learning at a time when quality has become the marker of distinction in international higher education markets. Education markets have meant pedagogical relations have become contractualised with a focus on student satisfaction, exemplified in consumer-oriented generic evaluations of teaching. This article argues, by analysing one example, that generic evaluations are more about accountability and marketing than about improvement of teaching and learning. Furthermore, what students want is not the only criterion for judging teaching. Rather, professionals require, as do academics, a capacity for critical judgement about what constitutes valued knowledge in the pedagogical relationship between teacher and student.

International well-being index : the Austrian version

The International Well-being Index (IWI) measures both personal and national well-being. It comprises two subscales: the Personal Well-being Index (PWI) and the National Well-being Index (NWI). The aim of this paper is to test the psychometric properties (validity and reliability) of the translated scale in Austria. Convergent validity is assessed using the Scales of Psychological Well-Being, the Satisfaction with Life Scale and the Positive and Negative Affect Scale. In addition, a Visual–Analog Scales capturing “satisfaction with life as a whole” was applied. The participants were 581 students of the Medical University Innsbruck (female: 47.7%; age: 23.2 ± 3.7). Internal consistency (Cronbach’s α) of the IWI was for both scales > .70 (PWI: .85; NWI: .83). The exploratory factor analysis of the IWI identified a 2-factor-structure identical with the two scales of the IWI explaining 54.2% of the variance. The convergent validity hypotheses were confirmed, construct validity was partly confirmed for the PWI being a deconstruction of a first factor called “satisfaction with life” (38.1% explained variance). Happy participants scored higher on the PWI (84.3 ± 7.9 vs. 68.7 ± 13.7; p < .001) and NWI (64.3 ± 15.8 vs. 57.9 ± 15.1; p < .001) scores than unhappy participants. It is concluded that the Austrian version of the IWI is a reliable and valid instrument to assess personal and national well-being. Further studies including a representative sample should be carried out on a recurring basis to use the IWI as an indicator for social science research in Austria.

Bridging the gap between anecdotal and empirical evidence in the international education market : insights from the US and UK

Education is an industry which has seen rapid growth in its trade over a short period of time. From the import and export of textbooks to international examinations such as the British Advanced and Ordinary levels and the American GMAT, GRE, LSAT, TOEFL and others, international trade in education has truly become a multidimensional phenomenon (Liston and Reeves, 1985). While all these aspects have largely contributed to the development of the so called “academic trade” (McMahon, 1988), it is the cross-border migration of international students which however remains the most visible aspect of this trade (Bourke, 2000). Indeed, recent estimates by the Organisation for Economic Cooperation and Development (OECD) suggest that nearly 1.9 million students were abroad in 2002 (OECD, 2004). There are probably thousands more foreign students involved in lower level education, language training and the like, but at the time of writing, no comprehensive statistics is yet available on international students enrolled in non-tertiary level institutions (Knight, 2002). As a result, it is vital to stress at the outset that this paper focuses exclusively on cross-border tertiary education but parallels can be drawn for lower level education.

The relevance of professional institutions to students and early career practitioners in the property and construction industries within Australia

The role of professional institutions and the transition from student membership to full professional membership among real estate and construction students in Australia is examined. Students’ perceptions of professional qualifications and institution membership is explored to show that graduates seek networking and career advancement opportunities over professional training and development opportunities. The expectation of many young practitioners is that they will work outside Australia during their career and this has significant implications for the future policy development of professional bodies. The paper provides a valuable insight into the aspirations of young professionals and goes some way to identifying the reasons for the low level of transition from student membership to full membership of the national and international professional bodies.

Alcohol use and related harms in school students in the USA and Australia

Recognizing there have been few methodologically rigorous cross-national studies of youth alcohol and drug behaviour, state student samples were compared in Australia and the USA. Sampling methods were matched to recruit two independent, state-representative, cross-sectional samples of students in Grades 5, 7 and 9 in Washington State, USA, (n = 2866) and Victoria, Australia (n = 2864) in 2002. Of Washington students in Grade 5 (age 11), 10.3% (95% CI 7.2–14.7) of boys and 5.2% (95% CI 3.4–7.9) of girls reported alcohol use in the past year. Prevalence rates were markedly higher in Victoria (34.2%, 95% CI 28.8–40.1 boys; 21.0%, 95% CI 17.1–25.5 girls). Relative to Washington, the students in Victoria demonstrated a two to three times increased likelihood of reporting substance use (either alcohol, tobacco or illicit drug use), and by Grade 9, experiences of loss-of-control of alcohol use, binge drinking (frequent episodes of five or more alcoholic drinks), and injuries related to alcohol were two to four times higher. The high rates of early age alcohol use in Victoria were associated with frequent, heavy and harmful alcohol use and higher overall exposure to alcohol or other drug use. These findings reveal considerable variation in international rates of both adolescent alcohol misuse and co-occurring drug use and suggest the need for cross-national research to identify policies and practices that contribute to the lower rate of adolescent alcohol and drug use observed in the USA in this study.

Making it real : pre-service music teacher education students ideas about artists-in-schools

Globally teacher educators try to prepare culturally inclusive students in an ever-crowded curriculum It is difficult to give students in-depth experiences of other musics and their cultural contexts. In schools, teachers are also faced with the. same challenges. This shortfall may be met by artists-in-schools programs. This paper focuses on the perceptions of pre-service music educators concerning artists-in- schools programs. The study builds on ongoing research (2003-2008), Intercultural attitudes of preservice music education students, between Deakin and Monash universities. Australia only the 2008 interviews (analysed using interpretative Phenomenological Analysis) are discussed. The paper reports only on one aspect that underpins artists-in-schools programs — the importance of authentic practice. Although international studies have, provided insights into artists-in—schools programs little attention has been paid to pre-service specialist music teacher understandings of such programs. It is imperative to know the attitudes that our teachers carry with theta into their future professional engagement The findings of this study provide insight into the need br artists-in-schools programs and the ways in which teachers can link theory to practice, fill in omissions in their own knowledge, skills and understandings. and also heighten student understandings of multicultural musics.

Technology adoption : voices of teaching academics, educational designers and students

This folio presents three studies (a dissertation and two electives) which use qualitative case study methodologies to investigate technology adoption from three perspectives. Central to all three studies is the study context of Monash University. The Dissertation explores adoption of web-based learning and teaching approaches from the perspective of teaching academics as they incorporate these to facilitate their students’ learning. The study investigates teaching academics’ reasons for adopting these new technologies, the factors that influenced their adoption decisions, and the challenges they were confronted with, including the contributing factors that impacted on their adoption decisions. The study shows that while contextual factors such as power and politics of the school, department, faculty and the institution impact on adoption, supportive organisational infrastructures and policy frameworks are necessary to encourage adoption, including wider adoption. In turn, on going staff development, adoption of new work practices and being adaptive to changing work environments are key demands made on teaching academics as a result of adopting web-based teaching approaches. Elective 1, a smaller study, leads on from the dissertation and examines the impact of technology adoption on the evolving role of educational designers. The study identifies the educational designers’ role change in assisting teaching academics to move from more conventional forms of teaching to more technology based learner-centred collaborative models. An important aspect of the study is the managers’ perspectives of this role in a university that has adopted a strong flexible learning and technology policy. The findings show that educational designers now work as project managers in larger teams consisting of a wider range of professionals, their expanded role in introducing technology into learning designs, providing staff development in the area, and giving technical help including advice on copyright and intellectual property issues. Elective 2 explores student readiness to adopt these technologies for learning. The study is designed to achieve an understanding of three broad categories of learners from a first year design unit: (1) South East Asian and East Asian students, (2) all other international students, and (3) local Australian students are studied to examine their readiness for modes of learning that are flexible; their approaches to study in a creative discipline area; and their openness to using technology. Findings of the study are discussed under the key themes – dependence on the teacher and classroom environment, flexible learning and working alone, structure, communication and work patterns. The study concludes by discussing the possible cultural attributes that have an impact on the learning. The three studies found that the institution, its people, structures and processes must all adapt, evolve and grow in order to provide effective, engaging, student-centred web-based learning environments. Students in turn must be enabled to manage their study, make use of the technologies and maximise their learning experience. The findings revealed the stage of technology use reached at Monash University at the time of the study through the voices of the teaching academics, educational designers and students.

Ethical awareness, orientation and intentions of accounting students

This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree.

The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making.

The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program.

Collaborative research training : a global challenge

Research training for postgraduate research students has entered a new era as the training process becomes a multi-dimensional practice, involving not just research students and supervisors from universities but also other stakeholders such as industry, funding agents, government, and in some cases, international stakeholders. Such a transition has created some challenges but also exciting opportunities. Centre for Material and Fibre Innovation (CMFI) at Deakin University, Australia has developed a number of innovative and effective paradigms on research training, producing high quality research scientists of improved employability and strong leadership. Successful models are outlined and challenging issues and prospective strategies are presented.

What is international about international education?

International education is meeting the needs of students in a variety of educational contexts. The thesis examines the influence international education has on schools and concludes that there is the possibility for a better understanding of globalisation and, in doing so, the potential to improve our global civil society.

Glonacalling doctorates?: The international and global connectedness of Australian PhD graduates

Simon Marginson and Gary Rhoades coined the term ‘glonacal’ the express the interconnectedness of global, national and local social relations, especially in terms educational systems and experiences. This paper presents some selected data from a recent ARC Discovery Project entitled Research capacity-building: the development of the Australian PhD programs in national and emerging global contexts. Some of selected data show the extent Australian PhD theses have addressed topics in South and East Asia as an illustration of how research capacity-building may be created in/for Australia through topics which address problems or ideas located in other (in this case East and South Asia) national and local contexts. Other data relate to the international movements of—particularly astronomy and chemistry—PhD graduates out of Australia, some of whom return to Australia. The paper discusses these movements in terms of PhD culture being ‘glonacal’ in nature from its programs and postdoctoral relations.