Not all flavor expertise is equal : The language of wine and coffee experts

People in Western cultures are poor at naming smells and flavors. However, for wine and coffee experts, describing smells and flavors is part of their daily routine. So are experts better than lay people at conveying smells and flavors in language? If smells and flavors are more easily linguistically expressed by experts, or more "codable", then experts should be better than novices at describing smells and flavors. If experts are indeed better, we can also ask how general this advantage is: do experts show higher codability only for smells and flavors they are expert in (i.e., wine experts for wine and coffee experts for coffee) or is their linguistic dexterity more general? To address these questions, wine experts, coffee experts, and novices were asked to describe the smell and flavor of wines, coffees, everyday odors, and basic tastes. The resulting descriptions were compared on a number of measures. We found expertise endows a modest advantage in smell and flavor naming. Wine experts showed more consistency in how they described wine smells and flavors than coffee experts, and novices; but coffee experts were not more consistent for coffee descriptions. Neither expert group was any more accurate at identifying everyday smells or tastes. Interestingly, both wine and coffee experts tended to use more source-based terms (e.g., vanilla) in descriptions of their own area of expertise whereas novices tended to use more evaluative terms (e.g., nice). However, the overall linguistic strategies for both groups were en par. To conclude, experts only have a limited, domain-specific advantage when communicating about smells and flavors. The ability to communicate about smells and flavors is a matter not only of perceptual training, but specific linguistic training too

Student perceptions of the pedagogical features of a computer-aided learning program in introductory accounting

Computer usage in accounting education is increasing, with computer-aided learning (CAL) packages becoming readily available. A consequent challenge facing accounting educators is to ensure that the increased use of computers occurs in a way that maximises its contribution to student learning. Some studies have examined whether CAL packages produce performance benefits for students. Few studies, however, have investigated the pedagogical features of these packages.This study identifies such features and measures student perceptions about the features used in a particular package, and their perceived value in meeting stated educational outcomes. Data was gathered by way of a questionnaire, and the responses analysed using the Analytic Hierarchy Process. The results indicate that the package was regarded as a highly beneficial learning resource, with the content and available support mechanisms rated as the two most useful pedagogical features

The usefulness of case studies in developing core competencies in a professional accounting programme : a New Zealand study

Professional accounting education in recent years has emphasised the need for competencydevelopment. One of the pedagogical techniques recommended to enhance competencydevelopment is the use of case studies. Although case studies are being used increasingly in accounting education, research into the usefulness or effectiveness of the method is limited.This study examines students' perceptions of the use of case studies and the potentialinfluences of certain variables, such as age, gender and first language, on such perceptions. The questionnaire based study was conducted in the professional accounting programme of the Institute of Chartered Accountants of New Zealand (ICANZ). Analysis of the results reveals significant differences in students' perceptions of the benefits of using case studies. Gender and language based differences in perception were also found. The results of thestudy provide the ICANZ with feedback on the Professional Accounting School (PAS)programme and facilitate the further development of the programme. Other professional accounting bodies may consider replicating this study using data collected on similar programmes. The results of such studies may then be compared to enhance the existing literature on competency development in professional accounting education

Summary financial reports : review of international guidelines and literature : NZ evidence and issues

Although there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders as alternatives for the comprehensive GAAP-based financial reports. Developments in other countries suggest that it is likely that increasing numbers of NZ companies may choose to follow this trend. It has been suggested that summary financial reports would lead to cost savings and improving communication with shareholders. However, the evidence from the literature is not conclusive that these objectives have been achieved by the publication of such reports. In this article, we review the guidelines and literature relating to summary financial reports in other countries, evaluate the content of summarised financial reports provided by New Zealand companies, and identify issues relating to the preparation of such statements

A critical evaluation of competency development in a professional accounting programme

This paper reports on a study of the efficacy of the Institute of Chartered Accountants of New Zealand’s (ICANZ) Professional Accounting School (PAS) programme in developing a set of competencies in candidates. The study surveyed ICANZ candidates’ perceptions of their competence levels for 16 specified skills at the commencement and conclusion of the 1999 PAS programme. The findings indicate that candidates perceived their levels of competence – for both cognitive and behavioural skills – to have been significantly improved by the PAS programme. Tests of two secondary hypotheses in the study indicate certain gender- and firm-based differences in the perceived level of competence of candidates. The results of the study provide the ICANZ with feedback on the PAS programme and facilitate the further development of the programme. Other professional accounting bodies may consider replicating this study using data collected on similar programmes. The results of such studies may then be compared to enhance the existing knowledge of competency development in professional accounting education

Cultural and other influences on student perceptions of the use of case studies and study groups in management accounting

Recent accounting education literature indicates a trend towards an increasing use of case studies, groups and cooperative learning. The literature in these fields is primarily of a descriptive nature, either suggesting how to apply the principles of cooperative learning, or illustrating specific applications of the case method of instruction. Limited empirical evidence exists regarding student perceptions of the use of case studies, study groups and cooperative learning. This evidence is inconclusive regarding the use and/or effectiveness of cooperative learning, groups and the case method, or of students’ perceptions of these teaching methodologies. This study examines students’ perceptions of the use of case studies and group learning in a management accounting course and identifies the influences on such perceptions. The context within which the study is conducted is an undergraduate accounting degree programme being conducted by a New Zealand university in Malaysia. The student population comprised Malaysian students of three different ethnic backgrounds, namely, Malay, Chinese and Indian. The study examines whether their perceptions are influenced by students’ ethnic backgrounds, gender, individualistic/ collectivist beliefs and extroverted/ introverted personality traits. In addition, the study examines whether there is a relationship between students’ perceptions about the use of study groups/the case method and performance in case study assignments. The research is conducted by the administration of a questionnaire. An analysis of the results reveals significant differences in perceptions of participation in study group activity by gender and by collectivistic/individualistic beliefs. There are also significant differences in perception of the use of case studies, without study groups, by collectivistic/ individualistic beliefs and by BCM Grade Point Average for degree studies. The study is useful for educators who use or intend to use case studies and/or study groups in delivering a course by highlighting issues which need to be addressed prior to pedagogical design, for example, the gender composition of the student population, as well as the individualistic / collectivistic beliefs of the population

Handbook of modern accounting

x, 1210 p.; 23 cm

Transforming student preconceptions of introductory accounting: Galloping over the biggest threshold of them all!

7 page(s