Results 21 to 30 of about 8,872,698 (308)

Globalizing Educational Accountabilities

open access: yes, 2015
Globalizing Educational Accountabilities analyzes the influence that international and national testing and accountability regimes have on educational policy reform efforts in schooling systems around the world. Tracing the evolution of those regimes, with an emphasis on the OECD’s PISA, it reveals the multiple effects of policy as numbers in countries
Lingard, Bob   +3 more
openaire   +5 more sources

Türkiye’de Muhasebe Eğitiminin Dünü Bugünü ve Geleceği

open access: yesSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022
Bu çalışmada muhasebe eğitimi geçmişte nasıldı, yaşanan gelişmeler karşısında nasıl değişti bunlar belirlenmeye ve geleceğin muhasebe eğitimi nasıl olmalı bu soruya cevap aranmaya çalışılmıştır.
Deniz Umut Doğan, Nalan Akdogan
doaj   +1 more source

The Barriers of Accounting Education Development in Iran [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2010
The economic development necessitate that accounting system provides accurate, on-time, and reliable information to all parties involved in the planning, implementation and controlling of development projects.
Rafik Baghoomian, Ali Rahimi Baghi
doaj  

The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]

open access: yesJournal of Asset Management and Financing, 2019
Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak   +2 more
doaj   +1 more source

Muhasebe Eğitiminde Ters Yüz Edilmiş Sınıf Yaklaşımına (TYSY) Akademisyenlerin Bakışı

open access: yesSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022
Bu araştırmanın amacı, Türkiye’de Muhasebe-Finansman anabilim dalında görev yapan öğretim elemanlarının muhasebe eğitiminde ters yüz edilmiş sınıf yaklaşımına ilişkin bakış açılarının ve bu bakış açılarının bazı değişkenlere göre farklılaşıp ...
Tuba Derya Baskan   +2 more
doaj   +1 more source

Using the Fraud Triangle framework to explore the impact of information technology misuse on academic fraud in accounting education: evidence from Indonesia

open access: yesCogent Education
Academic dishonesty is a significant concern in higher education, particularly among accounting students who are expected to uphold high ethical standards.
Dhany Efita Sari   +7 more
doaj   +1 more source

The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence

open access: yesJABE (Journal of Accounting and Business Education), 2022
The purpose of this study was to examine the effects of Constructive Alignment (CA), that is aligning learning outcomes, learning activities and assessment tasks, on students’ development of competence in written communication.
Diana Tien Irafahmi   +2 more
doaj   +1 more source

Transfer Pricing and Tunneling: Moderating Role of Female Directors in Indonesian Perspective

open access: yesSriwijaya International Journal of Dynamic Economics and Business
This study aims to examine the effect of transfer pricing on tunneling practices by considering the role of female directors as a moderating variable. Using a quantitative approach with a sample of 265 observations of non-financial companies listed on ...
Destian Villania Putri   +2 more
doaj   +1 more source

Accounting education literature review (2020)

open access: yes, 2020
This review of the accounting education literature includes 88 articles published during 2020 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and ...
Dorminey, Jack W.   +2 more
core   +1 more source

A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' [PDF]

open access: yes, 2010
First paragraph: We share the enthusiasm of Lister (2010) for literature. Original and fresh thinking is to be welcomed. We are less convinced by some of Lister's specific arguments for incorporating literature in accounting ...
Lisa Evans   +4 more
core   +1 more source

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