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Tytuł pozycji:

Incorporating Practical Sustainability and Managerial and Financial Reporting in Accounting Education: An Interactive Project

Tytuł:
Incorporating Practical Sustainability and Managerial and Financial Reporting in Accounting Education: An Interactive Project
Autorzy:
Hutaibat, Khal
Temat:
Sustainability
Accounting
Outcomes of Education
Prior Learning
Psychological Patterns
Teaching Methods
Financial Audits
Corporations
Program Descriptions
Student Attitudes
Annual Reports
World Views
Preferences
Foreign Countries
College Students
Język:
English
Źródło:
Journal of International Education in Business. 2019 12(2):181-197.
Dostępność:
Emerald Group Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: ; Web site: http://www.emeraldinsight.com
Recenzowane naukowo:
Y
Page Count:
17
Data publikacji:
2019
Typ dokumentu:
Journal Articles
Reports - Research
Education Level:
Higher Education
Postsecondary Education
DOI:
10.1108/JIEB-10-2018-0047
ISSN:
2046-469X
Abstractor:
As Provided
Data wpisu:
2019
Numer akcesji:
EJ1230112
Czasopismo naukowe
Purpose: This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge. Design/methodology/approach: Groups are formed that create fictitious companies and then prepare an annual report for this company. Part of the project is a critical reflection on the experience afterwards. Students needed to critically reflect on their learning experience as part of the project assessment to fulfil the required learning outcomes, as constructive learning needs reflection. Findings: This project introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge. While some students considered the project on financial/managerial accounting and sustainability reporting a beneficial undertaking and felt their disciplinary worldview challenged, others thought it was interesting but still preferred to remain with the primarily financial focus of their discipline. Originality/value: The project was undertaken to allow students to engage with their disciplinary material, both conventional and sustainability reporting-related, in a constructive learning manner.

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