当前位置: X-MOL 学术Journal of International Education in Business › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Incorporating practical sustainability and managerial and financial reporting in accounting education
Journal of International Education in Business ( IF 1.5 ) Pub Date : 2019-11-04 , DOI: 10.1108/jieb-10-2018-0047
Khaled Hutaibat

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.,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.,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.,The project was undertaken to allow students to engage with their disciplinary material, both conventional and sustainability reporting-related, in a constructive learning manner.

中文翻译:

将实用的可持续性以及管理和财务报告纳入会计教育

这项研究旨在说明一个中东高等教育机构高级会计课程中的一个互动项目,该项目向学生介绍了实际/应用的财务和管理会计以及可持续性报告,并在偏向于财务报告的方面造成了认知失调的因素先验知识。形成了创建虚拟公司的小组,然后为该公司准备了年度报告。该项目的一部分是对以后的经验的重要反思。学生需要批判性地反思他们的学习经验,作为项目评估的一部分,以实现所需的学习成果,因为建设性学习需要反思。该项目向学生介绍了实际/应用的财务和管理会计以及可持续性报告,并在其以财务报告为基础的先验知识方面造成了认知失调的因素。尽管有些学生认为财务/管理会计和可持续性项目报告是一项有益的事业,并认为他们的纪律世界观受到了挑战,但其他学生则认为这很有趣,但仍然倾向于保留其学科的主要财务重点。让学生以建设性的学习方式来学习常规和可持续性报告相关的学科材料。
更新日期:2019-11-04
down
wechat
bug