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Nội dung chi tiết: AE_141115_12_AB_IDL_AB_19_Nov_2

AE_141115_12_AB_IDL_AB_19_Nov_2

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 o

f’ 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_2

be designed that unifies the interests of three parties, namely, (1) program management, who is primarily concerned with meeting quality requirements

AE_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 teachin

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_2ants are researchers. The activities involved in the evaluation of annual reports may be a case in point (Carnegie & Napier, 2010). One of an accounta

nt’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_2

s of an organization, however difficult this may be to assess (Macintosh, 2009). In order to fulfil this task, it is common practice that accountants

AE_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. i

t 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_2

er an accounting curriculum at this level. The assessment criteria for the thesis have become increasingly strict over the last decade: a thesis must

AE_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 a

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_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 researc

h 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_2

aper 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 exe

AE_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-t

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_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_2

nts 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 t

AE_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 un

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_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_2

Craig & Amemic, 2002; Watty, 2005). There are various reasons why teaching has been separated from research in accounting curricula (Bui & Porter, 201

AE_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 matc

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_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 f

ocus 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_2

s are used. The authors suggest that this may inhibit creativity in teaching and innovation in accounting research, and result in research that has li

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mited links with the complexities of organizational practice.Leisyte, Enders, and De Boer (2009) claim that changing institutional environments in bot

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_2the view that the two may be increasingly difficult to combine, and argue that there is considerable controversy in the literature regarding whether i

t 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 int

AE_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 ex

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_2-https://khothuvien.cori!(2008) describes his experiences with publishing peer-reviewed research, using input from undergraduate accounting and financ

e 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_2

pproach that fosters active learning. In the course, students read and discuss excerpts from research papers related to class topics. These excerpts a

AE_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 prac

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_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_2

their knowledge, skills, reading and research abilities.The course discussed in this paper offers an extension and adaptation of Irving's (2011) appro

AE_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 assist

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_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 wr

ite 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_2

s. No use is made of archival data in any of these projects. Especially these aspects of (he course help to substantially improve students’ research s

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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 impl

emented 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_2

ow far our conclusions may apply when a course is developed that does not necessarily prepare students for their Master of Science thesis, but aims to

AE_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 st

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