Attributes of effective business teachers: perceptions of students enrolled in highly rated units

This study employs a widely used attributes of effective teachers framework to guide the coding of written feedback of students (n =169) enrolled in highly rated (top 25 per cent) business units at a large Australian University. This framework also underpins the theoretical interpretation of the data. By focusing on student feedback about effective business teachers, the aim of this study is to identify the most important attributes of these teachers from the perspective of satisfied student. The data is part of a larger survey of student evaluations of teaching and units. Findings from the analysis of feedback from highly-satisfied students reveals that the top five attributes of effective business teachers are related to classroom performance – creative and interesting, knowledgeable, effective communicator, sensitive and persistent, and enthusiastic. The findings provide insights to teachers, students and university administrators. A recommendation for future research is provided

Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)

The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training

Accounting Education and Practice Interactions in Developing Countries and the Role of Global Pressure: An Ethiopian Example

This study examines the interaction of accounting education, practice and the state and illustrates how global pressure is shaping this interaction. Review of documentary sources and semi-structured interviews are used in a country case study of Ethiopia to examine this interaction using the lens of structuration theory. Findings show that accounting education, professional qualifications, and company law underpinning accounting practice have been 'imported' from different western countries in isolated initiatives. As a result, accounting education and practice were not aligned, which in turn attenuated the ability of the two to strengthen each other. In the last two decades, global pressure has been driving reforms in accounting practice and education. The results suggest that accounting education, practice, and their interaction in developing countries could be better understood by examining them from the perspective of global trends and the actions of global stakeholders. To the knowledge of the researchers, this is the first study to employ the lens of structuration theory to unravel the complex interaction of accounting education, accounting practice, and the state in the context of globalisation