Codeship: Financing growth: Case study and Teaching note

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Exploring the relationship between professional and organizational commitment : the attitudes of Ontario chartered accountancy students

This study was undertaken to investigate the attitudes of chartered accountancy (CA) students toward professional commitment and organizational commitment. The focus of the study was to discover if a relationship between these two constructs existed and determine which situational and individual characteristics facilitate or impede commitment. The sample included those CA students who wrote the 1995 UFE (n=423). Four instruments were used for data collection: Job Diagnostic Survey, Organizational Commitment Questionnaire, Career Commitment Questionnaire, Career Facilitation Survey, and individual demographic inquiry. The study found a significant relationship between professional commitment and organizational commitment. Situational characteristics tended to influence organizational commitment, while individual characteristics more often governed professional commitment. Specific satisfactions, general satisfaction, growth satisfaction, and satisfaction with compensation, co-workers, and supervision were found to facilitate organizational commitment. Organizational commitment was also influenced by supplemental job characteristics, internal work motivation, career facilitation, and autonomy. Implications for practice involved the cooperation and collaboration of the governing body for the CA profession and the CA firms in activities addressing pertinent issues that influence commitment. Implications for future research were also discussed.

Quadern didàctic d'introducció a la comptabilitat

Aquest primer quadern desenvolupa teòricament el tema 5, “La teoria dels comptes”, segons el temari que es recull a la guia didàctica que presenta l’estudi de la comptabilitat general, la qual es basa en el coneixement de la teoria logismològica dels comptes

Nuevas formas de trabajo autónomo en el aula. Aplicación en la temática contable

El presente artículo intenta reflejar que el trabajo autónomo da mejores resultados para los estudiantes de segundo curso de contabilidad financiera, según la experiencia realizada durante los cursos académicos 2005-2006 y 2006-2007 haciendo que comprendan mejor la materia, se impliquen más, se sientan motivados, favorece la interacción docente-discente, tengan un mayor desarrollo de habilidades prácticas y todo esto conduce a que el número de suspendidos sea menor. Cabe decir que los estudiantes que trabajan y estudian, abandonan las nuevas metodologías de aprendizaje ya que no pueden asistir a clase y no les ayuda a obtener mejores resultados

Un Recurs per a l'aprenentatge autònom dels procediments matemàtics a l'assignatura de comptabilitat

L’objectiu principal de la present comunicació és mostrar el funcionament d’un recurs de reforç de principis matemàtics creat a la Facultat de Ciències Econòmiques i Empresarials de la Universitat de Girona amb la finalitat de: a) millorar l’activitat docent en l’ensenyament, b) centrar l’ensenyament en l’alumne, c) augmentar la capacitat d’aprenentatge autònom dels alumnes, d) potenciar l’autoestima en els alumnes, e) reforçar l’autogestió de l’aprenentatge de coneixements de principis, f) ajudar a determinar les hores de treball autònom de l’alumne necessàries per dominar procediments matemàtics bàsics

Una Proposta de millora de l'aprenentatge de la comptabilitat en el grau d'ADE

En aquesta comunicació presentem una proposta de millora de l’aprenentatge basat en un projecte vertical el qual s’aplicarà a totes les assignatures de Comptabilitat a partir del curs 2010/2011 de l’estudi de Grau d’Administració i Direcció d’Empreses de la Facultat de Ciències Econòmiques i Empresarials de la Universitat de Girona. Amb aquest projecte es pretén solventar alguns problemes que es plantegen actualment en la docència universitària, en el rol del professor i en el de l’estudiant

Rule of three : manuscript, 1774

An arithmetic copybook, with accounting problems concerning commercial transactions. There is a reference to the Boston Tea Party in problem no. 68.

Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

An Empirical Study on Faculty Perceptions and Teaching Practices of Wikipedia

Some faculty members from different universities around the world have begun to use Wikipedia as a teaching tool in recent years. These experiences show, in most cases, very satisfactory results and a substantial improvement in various basic skills, as well as a positive influence on the students' motivation. Nevertheless and despite the growing importance of e-learning methodologies based on the use of the Internet for higher education, the use of Wikipedia as a teaching resource remains scarce among university faculty.Our investigation tries to identify which are the main factors that determine acceptance or resistance to that use. We approach the decision to use Wikipedia as a teaching tool by analyzing both the individual attributes of faculty members and the characteristics of the environment where they develop their teaching activity. From a specific survey sent to all faculty of the Universitat Oberta de Catalunya (UOC), pioneer and leader in online education in Spain, we have tried to infer the influence of these internal and external elements. The questionnaire was designed to measure different constructs: perceived quality of Wikipedia, teaching practices involving Wikipedia, use experience, perceived usefulness and use of 2.0 tools. Control items were also included for gathering information on gender, age, teaching experience, academic rank, and area of expertise.Our results reveal that academic rank, teaching experience, age or gender, are not decisive factors in explaining the educational use of Wikipedia. Instead, the decision to use it is closely linked to the perception of Wikipedia's quality, the use of other collaborative learning tools, an active attitude towards web 2.0 applications, and connections with the professional non-academic world. Situational context is also very important, since the use is higher when faculty members have got reference models in their close environment and when they perceive it is positively valued by their colleagues. As far as these attitudes, practices and cultural norms diverge in different scientific disciplines, we have also detected clear differences in the use of Wikipedia among areas of academic expertise. As a consequence, a greater application of Wikipedia both as a teaching resource and as a driver for teaching innovation would require much more active institutional policies and some changes in the dominant academic culture among faculty members.

An empirical study on faculty perceptions and teaching practices of Wikipedia

Peer-reviewed

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

A case study of teachers' mathematics content knowledge and attitudes toward mathematics and teaching

This study intended to measure teacher mathematical content knowledge both before and after the first year of teaching and taking graduate teacher education courses in the Teach for America (TFA) program, as well as measure attitudes toward mathematics and teaching both before and after TFA teachers’ first year. There was a significant increase in both mathematical content knowledge and attitudes toward mathematics over the TFA teachers’ first year teaching. Additionally, several significant correlations were found between attitudes toward mathematics and content knowledge. Finally, after a year of teaching, TFA teachers had significantly better attitudes toward mathematics and teaching than neutral.