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Can universities help to satisfy accounting practitioners' needs: a survey of responses of accounting academics' to accounting practitioners' perceptions of weaknesses and strengths of accounting graduates in Hong Kong
Author(s)
Date Issued
2014
Publisher
Madison, WI : American Research Institute for Policy Development
ISSN
2372-4978
2372-4986
Citation
International Journal of Accounting and Taxation. Dec 2014. Vol. 2 (4), p. 57-80.
Description
24 pages
Type
Peer Reviewed Journal Article
Abstract
The importance of introductory accounting to the success of accounting majors has led numerous accounting academics to focus on the assessment, curriculum and instructional aspects. Teaching of the course also presents a great challenge as many universities combine accounting and nonaccounting students into the same class.
The purpose of this article is: (a) to develop a framework that can be applied to the teaching of introductory accounting, through an extensive review of existing literature pertaining to four English-speaking countries; and (b) to conduct a survey of all Hong Kong degree-granting institutions to determine the acceptability of such a framework in that locality. The results indicate that Hong Kong academics are not different from the major English-speaking countries.
The framework is to (a) use seven of the eight AECC initiatives for first-year accounting courses for pedagogical considerations, (b) use an appropriate blend of the preparer’s and user’s approaches in teaching the course to accounting majors, (c) use the user’s approach in teaching the course to a separate class of non-accounting majors, (d) use the theoretical and conceptual approach over the strict procedural approach in teaching the course, and (e) use deep and elaborative processing as learning strategies for conclusion-oriented results.
The purpose of this article is: (a) to develop a framework that can be applied to the teaching of introductory accounting, through an extensive review of existing literature pertaining to four English-speaking countries; and (b) to conduct a survey of all Hong Kong degree-granting institutions to determine the acceptability of such a framework in that locality. The results indicate that Hong Kong academics are not different from the major English-speaking countries.
The framework is to (a) use seven of the eight AECC initiatives for first-year accounting courses for pedagogical considerations, (b) use an appropriate blend of the preparer’s and user’s approaches in teaching the course to accounting majors, (c) use the user’s approach in teaching the course to a separate class of non-accounting majors, (d) use the theoretical and conceptual approach over the strict procedural approach in teaching the course, and (e) use deep and elaborative processing as learning strategies for conclusion-oriented results.
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