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The Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2ed by faculty members of a Dutch university to strengthen the research interests of their accounting students. We focus in particular on the ‘making of’ and development of an Accounting Information Systems (AIS) course. The main research question we try to address is: how can an AlS-research course AE_141115_12_AB_IDL_AB_19_Nov_2be designed that unifies the interests of three parties, namely, (1) program management, who is primarily concerned with meeting quality requirementsAE_141115_12_AB_IDL_AB_19_Nov_2
imposed by accreditation committees; (2) faculty members, who wish to conduct (empirical) research, write research papers, and deliver quality teachinThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2ants are researchers. The activities involved in the evaluation of annual reports may be a case in point (Carnegie & Napier, 2010). One of an accountant’s main tasks is to ‘look behind’ the financial figures he/she is presented with, and determine whether these accurately reflect the financial statu AE_141115_12_AB_IDL_AB_19_Nov_2s of an organization, however difficult this may be to assess (Macintosh, 2009). In order to fulfil this task, it is common practice that accountantsAE_141115_12_AB_IDL_AB_19_Nov_2
interview key stakeholders in an organization, review the quality of information stemming from software systems that support the organization’s daily The Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2g students in the Netherlands opt for a one-year Master’s program after having received their Bachelor of Science diploma. In order to become a CPA. it is mandatory to have a Master of Science degree. Writing (and defending) a Master of Science thesis is currently required by all institutes that off AE_141115_12_AB_IDL_AB_19_Nov_2er an accounting curriculum at this level. The assessment criteria for the thesis have become increasingly strict over the last decade: a thesis mustAE_141115_12_AB_IDL_AB_19_Nov_2
have a clear research orientation, and contribute to the extant academic literature, besides having an impact on business practice.-1-that correctly aThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2ard. They often fail to see that having a research ‘mindset’ can help to achieve greater reliability. This may be due to a lack of exposure to research and/or limited attention in their education to the importance of research in their daily work (Carnegie & Napier, 2010; Gendron & Spira, 2009).The p AE_141115_12_AB_IDL_AB_19_Nov_2aper aims to provide insight into the AlS-course’s development process and (shifting) content and structure, so that it may serve as a template or exeAE_141115_12_AB_IDL_AB_19_Nov_2
mplar for similar courses that interested readers may wish to develop2, even if the structure of the curriculum, the kind of students involved (full-tThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2he course be adapted accordingly, as will be clarified in the final section of the paper. The paper covers the 2010-2015 period, when the authors were actively involved in the course in question.Evaluation scores of the AIS-research course during this period suggest that it adequately prepared stude AE_141115_12_AB_IDL_AB_19_Nov_2nts for the rest of their studies, as well as for particular issues and problems occurring in (heir daily practice. On top of this, the course seems tAE_141115_12_AB_IDL_AB_19_Nov_2
o have increased facultycoherence: there is no longer a huge divide between ‘those who mainly teach’ and ‘those who mainly conduct research’ in the unThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2 that try to develop students’ research skills (Hoque, 2002; Irving, 2011; Jalbert, 2008) and aim to increase faculty coherence.1.1 Contribution2 The authors are willing to provide more details on request.-2-The role of research in accounting education has been the subject of debate (Polster. 2000; AE_141115_12_AB_IDL_AB_19_Nov_2Craig & Amemic, 2002; Watty, 2005). There are various reasons why teaching has been separated from research in accounting curricula (Bui & Porter, 201AE_141115_12_AB_IDL_AB_19_Nov_2
0). Among others, the requirements placed by universities on tenure-track and post-doc faculty members in terms of research output often does not matcThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2s (2012), who examine two accounting and finance faculties, one in a Dutch university, and one in a UK-based university, conclude that the increased focus on research in both universities, using detailed performance management systems, has created anxiety among faculty members about how these system AE_141115_12_AB_IDL_AB_19_Nov_2s are used. The authors suggest that this may inhibit creativity in teaching and innovation in accounting research, and result in research that has liAE_141115_12_AB_IDL_AB_19_Nov_2
mited links with the complexities of organizational practice.Leisyte, Enders, and De Boer (2009) claim that changing institutional environments in botThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2the view that the two may be increasingly difficult to combine, and argue that there is considerable controversy in the literature regarding whether it can be accomplished, and if so, how. The increased publication demands that are placed on faculty members seem to have resulted in growing workloads AE_141115_12_AB_IDL_AB_19_Nov_2 and a division within faculties between ‘those who teach’ and ‘those who do research’. The authors conclude that many of the faculty members they intAE_141115_12_AB_IDL_AB_19_Nov_2
erviewed must have had the feeling that they were living in a “bad dream" (Leisyte, Enders, & De Boer, 2009, p. 634).Nevertheless, some encouraging exThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2-https://khothuvien.cori!(2008) describes his experiences with publishing peer-reviewed research, using input from undergraduate accounting and finance students. Irving (2011) describes how specific research activities have been integrated in an undergraduate accounting course, using a pedagogical a AE_141115_12_AB_IDL_AB_19_Nov_2pproach that fosters active learning. In the course, students read and discuss excerpts from research papers related to class topics. These excerpts aAE_141115_12_AB_IDL_AB_19_Nov_2
nd discussions are intended to enhance students' understanding of these topics, and aim to develop their awareness of how accounting research and pracThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2mic research, students are challenged to complete a research project, in which they have to address specific questions related to the course content, and have to test hypotheses using archival data. Survey results suggest that the majority of the students find that the course substantially improves AE_141115_12_AB_IDL_AB_19_Nov_2their knowledge, skills, reading and research abilities.The course discussed in this paper offers an extension and adaptation of Irving's (2011) approAE_141115_12_AB_IDL_AB_19_Nov_2
ach. As will be explicated in Section 3, in the AIS-research course students are explicitly treated as fellow researchers3 (and not as research assistThe Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2 a (small) research project of their own based on the project developed by faculty members. They then have to carry out this project themselves and write up their results in a research paper. Among other things, students have to collect their own, as well as their fellow students’ data in the proces AE_141115_12_AB_IDL_AB_19_Nov_2s. No use is made of archival data in any of these projects. Especially these aspects of (he course help to substantially improve students’ research sAE_141115_12_AB_IDL_AB_19_Nov_2
kills, as we will see in Section 4.5 It could be argued that by so doing, students became involved in an action research project (Doran er al.. 2011).The Life of an Accounting Information Systems Research Course (11481 words)1. IntroductionIn this paper, we describe and evaluate the approach followe AE_141115_12_AB_IDL_AB_19_Nov_2n section 3, the content and structure of the course is set out. In section 4, the course is critically evaluated. Several changes that have been implemented since 2010 are described. The final section contains our main conclusions, lists remaining problems and possible improvements, and discusses h AE_141115_12_AB_IDL_AB_19_Nov_2ow far our conclusions may apply when a course is developed that does not necessarily prepare students for their Master of Science thesis, but aims toAE_141115_12_AB_IDL_AB_19_Nov_2
strengthen their research interests.2. The ‘Making of’ the AIS-Research Course2.1 IntroductionIn early 2010, the management team of the university stGọi ngay
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