This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education 45 different countries around world. It reveals commonality issues, variability responses, many positive outcomes, including creation opportunities to realign learning teaching strategies away comfort traditional formats, but more that are negative, primarily relating faculty student health well-being, accompanying stress. identifies issues need...

ABSTRACT The emergence of double entry bookkeeping marked the shift in from a mechanical task to skilled craft, and represented beginnings accounting profession. This study seeks identify what caused this significant change practice. I do so by adopting new history perspective investigate circumstances surrounding early 13th century Italy. Contrary previous findings, paper concludes that most likely form enterprise where emerged is bank, Florence. Accountability local bankers Florence...

This paper seeks to show that organisational change, fuelled by the expansion of information technology, may have contributed erosion previously established relationship between company size and quantitative investment appraisal criteria selected. It finds companies are using more methods together, usage sophisticated discounted cash flow techniques is higher, less theoretically sound accounting rate return technique lower, than previous studies would suggested for involved. suggests...

Journal rankings lists have impacted and are impacting accounting educators education researchers around the world. Nowhere is impact positive. It ranges from slight constraints on academic freedom to admonition, censure, reduced research allowances, non-promotion, non-short-listing for jobs, increased teaching loads, re-designation as a non-researcher, all because chosen specialism of someone who was vocationally motivated become teacher is, ironically, education. University managers...

A narrow slot in the broad wall of a rectangular waveguide is analysed using moment method which takes account both wave guide thickness, and influence side walls. In essence, moments used to solve pair coupled-integral equations, derived from electromagnetic boundary conditions Green's function techniques, find tangential electric fields on upper lower surfaces slot. These are represented by sinusoidal Fourier set basis functions, it shown that only few terms required cause series converge....

A narrow slot in the broad wall of a rectangular waveguide is analysed using moment method which takes account both wave guide thickness, and influence side walls. In essence, moments used to solve pair coupled-integral equations, derived from electromagnetic boundary conditions Green's function techniques, find tangential electric fields on upper lower surfaces slot. These are represented by sinusoidal Fourier set basis functions, it shown that only few terms required cause series...

This paper considers the impact of ERP implementations upon role management accountants, accounting in general, and business processes. It does so context perceived success implementation. A postal questionnaire was circulated to almost 700 accountants working large UK-based organisations. finds that under successful implementations, have time for other, less mundane activities their becomes more enriching. In contrast, when implementation is unsuccessful, accountant increases: system...

ABSTRACT This paper investigates why, in 1494, the Franciscan friar and teacher of mathematics, Luca Pacioli, published an instructional treatise describing system double entry bookkeeping. In doing so, it also explores rhetoric foundations through lens Pacioli's treatise. Recent findings on life works, his writings, medieval accounting archives are combined to identify how he was inspired by faith humanist beliefs give all merchants access practical mathematics bookkeeping they required....

This article reports the research process, methodology and findings of a digital investigation Venetian merchant's journal ledger from first half fifteenth century. Several unexpected resulted, including cash account that had continuous credit balance for almost year, cessation two months during lengthy period when business appeared to downsize shrink before re-emerging after was restarted. The contributions this relate (1) its presentation can be utilised by anyone with an interest in...

This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail – the market for which he wrote book. In order to do so, it follows a path identified by two clues bookkeeping treatise as nature this modern eyes, unaware how life was late 15th century Italy, have missed. After discussing curriculum taught schools time, considers range possible markets book may written. The concludes written primarily for, sold mainly to, merchants who...

Luca Pacioli, was a Franciscan friar born in Borgo San Sepolcro what is now Northern Italy 1446 or 1447. It believed that he died the same town on 19 June 1517. He best remembered for his 615-page mathematical compendium, Summa de Arithmetica Geometria Proportioni et Proportionalità, published 1494; and friendship with Leonardo da Vinci. Many accountants perceive greatest contribution as being 27-page treatise double-entry bookkeeping business contained within Summa. Today, we still teach...

Double entry bookkeeping is generally considered to be a topic that students struggle learn. In part, this seen as being due their lacking awareness of both business processes and the environment in which accounting operates, makes double appear an abstract concept one they find hard justify effort learning. It also by many faculties failing encourage critical thinking; purely mechanical process unnecessary university degree – it belongs professional office where can taught context work...

Click to increase image sizeClick decrease size Notes The UK ABS Journal Quality Guide ranks journals as 1, 2, 3, or 4, with 4 being the ‘best’.

This study examines the potential impact of Excellence in Research for Australia (ERA) on Australian university accounting schools through a series in‐depth interviews with Heads Schools. Using an institutional theory framework we find that pending introduction ERA has brought about changes school structures, processes and systems. A creeping isomorphism is apparent as evidenced by sector‐wide movement towards targeting publications highly ranked North American journals. While participants...

Micromachined stacked patch antenna devices with high efficiency and wideband characteristics are reported. Polymer based fabrication assembly processes have been developed in order to produce the suspended devices. Millimeter thick micromachined SU8 polymer rings used create air gaps between patches microwave substrate for optimized operation. Thin film liquid crystal (LCP) polyimide substrates support radiating parasitic elements. The also form cavities protect from moisture dust....

Purpose This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general theory is adopted describe process within Jordanian industrial sector. The main objective study determine motivations for implementation or non‐implementation ABC. Design/methodology/approach Semi‐structured interviews were conducted with financial managers and heads departments companies Both face‐to‐face telephone used achieve research objective. Findings It was...

A variational method is described for the analysis of electromagnetic-energy transfer through common broad wall between two rectangular waveguides. The general application, providing quantitative theoretical results coupling and directivity a large variety waveguide mechanisms.The problem considered that adjacent waveguides having an arbitrary nonzero tangential electric field in plane infinitesimally thin wall. In terms this field, expressions forward backward coefficients to dominant wave...

Abstract This paper describes the background, design process, and implementation problems encountered during first year of use an asynchronous internet-based on-line assessment system on introductory accounting course. The was both summative formative in nature designed to encourage reinforce learning basic principles. reports a positive correlation between student performance assessments their final examination. It concludes with list issues be considered when embarking venture this sort.

The recent introduction of four computer-based instruction packages for accounting may offer an alternative to existing teaching methods, thereby providing staff with more time undertake their other duties. This paper assesses the background use this type, and proposes a six-stage cycle be followed if they are successfully integrated into course. A report is then given study nine modules from one (the PEER Statements Standard Accounting Practice course) by class second-year students. It...