Accounting Education research. Gaining the deserved recognition

Research in accounting education has been considered, in terms of research, the poor sister among the different sub-disciplines of accounting (accounting being already the poor sister among the disciplines related to economics and business). The way to assess the quality of a paper, based in the metrics of the journal in which it has been published and, sometimes, in the number of citations in other academic journals is not the best way to measure the relevance of this kind of academic outputs. The impact on classroom dialogue, as Sangster et al. (2015) highlight, is probably the most relevant one. For certain papers the most relevant should be the impact on education policies or curricular design (e.g. those papers dealing with objectives, etc.). As Chow et al. (2007) and Reinstein et al., (2011) note, practitioner or pedagogy-focused articles may significantly influence policy, practice, approaches to teaching, or educational materials with no explicit published cited work

Preliminary Validation of the Spanish Version of the Multiple Stimulus Types Ambiguity Tolerance Scale (MSTAT-II)

Despite widespread interest in ambiguity tolerance and other informationrelated individual differences, existing measures are conceptually dispersed and psychometrically weak. This paper presents the Spanish version of MSTAT-II, a short, stimulus-oriented, and psychometrically improved measure of an individual’s orientation toward ambiguous stimuli. Results obtained reveal adequate reliability, validity, and temporal stability. These results support the use of MSTAT-II as an adequate measure of ambiguity tolerance.A pesar del amplio interés en la tolerancia a la ambigüedad y a otras diferencias individuales relacionadas con la información, las medidas existentes son conceptualmente dispersas y presentan deficiencias psicométricas. El propósito de este trabajo es presentar la versión española del MSTAT II, un instrumento de medida de las orientaciones de un individuo respecto a estímulos ambiguos con mejoras psicométricas sustanciales, independiente del contexto y suficientemente corto para ser utilizado junto con otras medidas. Los resultados obtenidos en cuanto a consistencia interna, estabilidad temporal y validez son satisfactorios. Estos resultados apoyan el uso del MSTAT-II en su versión española como una medida adecuada de tolerancia a la ambigüedad.Junta de Andalucía proyecto SEJ 267

Vocation, motivation and approaches to learning: a comparative study

Purpose – The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components. Design/methodology/approach – Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing). Findings – The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches. Research limitations/implications – Data are obtained from students studying at a specific university in two degrees. Practical implications – The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations. Originality/value – This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.Junta de Andalucía – FEDER (Proyectos de Excelencia: SEJ-02670

The change towards a teaching methodology based on competences: a case study in a Spanish university

The European Higher Education Area (EHEA) has promoted the implementation of a teaching methodology based on competences. Drawing on New Institutional Sociology, the present work aims to identify and improve knowledge concerning the factors which are hindering that change in the Spanish university system. This is investigated using a case study based on a Spanish university which is a pioneer in the implementation of a competence-based curriculum. The results show that factors identified and analysed are conditioning the change and causing a ceremonial adoption of the competence-based system by the teaching staff. The results of the study may be of use as a reference and orientation for educators and administrators as well as for the regulators of those countries integrated within the EHEA. The study may prove useful in the analysis of inertia factors present when designing and implementing the policies and measures necessary to achieve a comprehensive teaching methodology; one which incorporates learning and assessment of competences in a real manner

Mejoras necesarias en la información financiera española frente a las normas internacionales: La información segmentada

La necesidad de armonización contable es un hecho que ha motivado a la UE a iniciar un claro camino hacia la conformidad con las Normas Internacionales de Contabilidad del IASC. Por otro lado, las empresas en busca de financiación en los mercados de capitales de los EE.UU., deben complementar su información financiera y adaptarla a los requerimientos de su normativa contable. Uno de los aspectos en los que se encuentra una mayor divergencia entre la normativa contable española y las normas de referencia, es el de la información segmentada. La norma española requiere de un bajo nivel de información en comparación con las NIC y las normas del FASB. En este sentido las empresas españolas deberán hacer un gran esfuerzo por mejorar la información segmentada que aparece en sus cuentas anuales, por un lado, como consecuencia de las exigencias de adaptación a las NIC y a la normativa del FASB y, por otro, en aras de mejorar la calidad de la información ofrecida a sus inversores y su imagen corporativa en los mercados

Evolución del perfil profesional del contable: Las opiniones de docentes y profesionales sobre las capacidades directivas.

El dinamismo del contexto en el que los contables desempeñan sus tareas implica una necesaria reorientación de la formación que reciben. En otros países, esta cuestión ha suscitado gran interés, causando la aparición de publicaciones e investigaciones que ponen de manifiesto la importancia de aspectos no estrictamente contables en la formación del futuro profesional: capacidades de comunicación, de trabajo en grupo y de resolución de problemas. Nuestro trabajo pretende estudiar la importancia que los docentes y profesionales de la contabilidad españoles otorgan a una serie de capacidades para la práctica de la contabilidad y el nivel que advierten en los alumnos. El presente estudio recoge, mediante una encuesta por correo, las opiniones de una muestra de profesores y profesionales, usando mapas estratégicos como principal herramienta de explotación de los datos.The dinamic environment in which accountants work requires a re-orientation of accounting education. In other countries, this question has raised great debate, causing the publication of sevrai statements and pieces of research, disclosing the relevance of non-technical capabilities in the education of the future accountant : communication, interpersonal and problem solving skills. This paper aims to study the importance that academicians and practitioners give to a set of skills for accounting practice, and the level demonstrated by students. The present study gathers, using a mail survey, the opinions of a sample of professional accountants and university teachers, using strategic maps as data exploration tool