Introduction to Accounting:

The Bachelor of Science in Accountancy (BSA) program is composed of subjects in

accounting
( financial, public, managerial), audit, administration, business laws and taxation. Its
primary focus is not limited to business subjects, but to other fields as well, such as
banking and finance, government, social services, education, and more. The
program also teaches students to integrate information technology concepts into
business systems, in order to create a more systematic and organized way of
storing business related data. As a student, you will be taught computerized
accounting systems, and basic understanding of computer programming and
auditing systems. The program also instills in students the importance of
computational and communication skills both in written and oral English.
The BS Accounting program is taught in a variety of teaching methods such as case
analysis, individual and group reports, simulations, classroom discussions and guest
lecturers. It also includes extensive exposures to business immersions (an
internship where there is a probability that the company will hire/absorb you after
graduation) and an on-the-job training that will provide you with the understanding
of practical accountancy.
Qualitative Research in Accounting & Management is an international journal that
promotes qualitative research at the interface of accounting and management.
The journal encourages the assessment of practices in the accounting field through
a variety of theoretical lenses, and seeks to further our knowledge of the
accounting-management nexus in its broadest (e.g., organizational, social and
political) contexts.
QRAM welcomes submissions of original research papers, conceptual pieces,
substantive review articles, and shorter papers such as comments or research
notes.
The following is intended to indicate potential topics, but is by no means
prescriptive. These topics can be overlapping rather than discrete subject areas,
and researchers should not feel restricted by the scope of the topics listed below.
Management accounting and control
Accountability, transition and organisational change
Performance management and accounting metrics
Accounting for strategic management
The use and behavioural effects of accounting information in organisational
decision-making
Public and third sector accounting and management
Accounting and management controls for sustainability and the environment
Historical perspectives on the accounting-management interface
Methods and methodologies for research at the interface of accounting and
management

 Accounting and management in developing countries and emerging economies

Technology effects on accounting-management dynamics

Researches related to my field:

Increasing Accounting Majors and Minors in the Introductory
Management Accounting Course: A Business Planning
Approach

Noah Barsky

Villanova University - School of Business

Anthony H. Catanach Jr.

Villanova University - School of Business; The American College

800 Lancaster Avenue

Villanova, PA 19085-1678
May 2002

Abstract:
Introductory management accounting courses traditionally have emphasized cost
accounting topics rather than the critical role that information plays in decisionmaking. Many accounting educators believe that creatively redesigning the
introductory management accounting course may help to reverse recent declines in
accounting enrollments. Building upon a recently proposed management accounting
education framework and several existing serial case pedagogies, this paper
describes a fundamentally different delivery approach for the introductory
management course: the Business Planning Model (BPM). The BPM reengineers the
managerial principles course in two ways: (1) by replacing cost accounting course

content with strategy and risk topics, and (2) by delivering and reinforcing course
content using a semester-long business planning simulation.
This new approach introduces students to managerial accounting topics as they
arise during the preparation of a comprehensive business plan for a start-up
enterprise. Although the BPM delivers much of the technical content contained in
most introductory managerial courses, the BPM's topical coverage differs from the
traditional course in three ways. First, the BPM incorporates a broader business
perspective and covers subjects related to business strategy, risk assessment and
basic business processes not covered in most textbook-driven introductory courses.
This focus is necessary given that business plans must address strategy, market,
resource, and implementation issues. Second, the BPM intentionally ignores cost
accounting topics more appropriate for accounting majors (e.g. cost allocation,
variable and absorption costing, etc.), not the undergraduate business student in
general. Finally, the BPM uses basic consumer and retail examples that leverage
students? business experiences as customers and front-line, service-oriented
employees. These contexts differ from traditional courses that typically rely on large
manufacturing firms to illustrate course content.
The course unfolds over twelve weeks, with two weeks reserved for student
presentations. The delivery of technical material via an alternating series of class
mini-lectures, discussions and mini-cases allows students to gain sufficient
fundamental knowledge of managerial accounting topics to complete business plan
phases in a timely fashion. Additionally, specific business planning issues are
emphasized in class each day to motivate topical content and link it to the
simulation.
Students completing the BPM introductory managerial course report that it: (1)
gives them an appreciation for the value of information; (2) provides them with a
basic understanding of business processes and the related risks; and (3) is effective
in developing certain key business skills, specifically risk assessment, critical
thinking, and oral communication skills. Assessment results further suggest that the
BPM actually motivates students to study accounting.
Research Questions:

Research Findings:
Management accounting has changed significantly over the past decade and
now offers many new opportunities to transfer real-life business problems to the
classroom (Ber 2000; Maher 2000). The BPM is a course-level, undergraduate
business curriculum innovation that is consistent with the outcomes-based,
competency-driven structure advocated by Herring and Williams (2000). Moreover,
the BPM directly addresses the expanded set of competencies expected of today's
business professionals (IMA, 1999; AICPA, 2000).
The BPM attempts to motivate in undergraduate business students an
appreciation for business information and managerial decision-making tools through
the use of a semester-long business planning simulation. This approach requires
students to integrate managerial accounting issues with other business topics as
they engage in the actual strategic planning, resource management, and
performance measurement activities of a start-up commercial enterprise. A series of
unstructured "real-world" mini-cases support the business planning simulation and
require students to exercise analytical, critical thinking and written and oral
communication skills. Learning management accounting topics in realistic business
simulation allows students to see the value of information across multiple decisionmaking contexts. The BPM transforms the introductory managerial accounting
course from a textbook driven, cost accounting experience to a student-centered,
outcomes-oriented approach. The BPM differs from the traditional model in a
number of ways. The expanded set of competencies expected by business today
motivate the course's educational objectives and the planning simulation drives
delivery of the topical content. Students develop a hunger for management
accounting information and an understanding of its technical aspects as they
participate in the business planning process, which yields a tangible, comprehensive
outcome to which students can refer in later courses. Finally, classroom activities
rely on a highly-interactive, student-led, problem-based learning approach, rather
than lecture-based technical problem solving. Assessment results for this new
model indicate that students perceive it to meet its stated objectives. Moreover,
practicing professionals are unanimous in their confirmation of the BPM's relevance
in developing a required and contemporary skill set. Finally, this single institution's
experience in increasing accounting majors and minors with the BPM suggests that
the model may offer insights useful to others in addressing enrollment declines in
the introductory course.
As business continues to demand employees that can think, analyze,
communicate, and work in
teams, while displaying technical competency, innovations like the BPM can help
prepare
undergraduate students for tomorrows challenging commercial opportunities.

Business

Ethics as a subject needed in Accounting

curriculum in Greece: Comparison to other subjects and
further research on Codes of Conduct and Financial
statements manipulation
John Filos, MBA, PHD, CIA, CFE,
Panteion University, Athens & Academic Committee President

Abstract:
Business Ethics has been considered essential subject to the education of students
preparing for the profession of accountant and / or auditor. The Codes of Conduct as
well as the financial statements manipulation certainly fall within the framework of
Business Ethics. The content of the present study includes the subject of Business
Ethics as part of an accounting curriculum, the fundamental principles or qualities
of a Code of Conduct, and certain factors that may lead to financial statements
manipulation. By examining four different groups in Greece, related to accounting
from different perspectives (ie accountants, management, auditors and accounting
students), the evidence indicates that Business Ethics is considered an important
subject for accountants and even more important for auditors. The resulting
ranking, in terms of perceived importance, of fundamental principles / qualities of a
Code of Conduct, and of the factors that may lead to financial statements
manipulation are also considerable. Key words: Accounting, ethics, ethics in
accounting, auditing,
Research Questions:

What is the importance weight of Business Ethics as a curriculum subject

in relation to 4 other subjects in the same curriculum (ie accounting,
auditing, business law and Information Technology)?
Which are the most important qualities included (or to be included) in a
Code of Conduct for accountants and/ or auditors (by evaluating the
importance of 5 specific qualities)? Furthermore, are there differences in
the importance of 5 specific qualities (a) between the four examined
groups and (b) between accountants and auditors?

Research Findings:
Business Ethics comes third out of five, to a place above business law and
close to Information Technology
For the importance weight of Business Ethics as a curriculum subject in
relation to the subjects of accounting and auditing, further data presented
that Business Ethics is considered more important for auditors than for
accountants.

In order to examine if there are differences in the perception of Business

Ethics importance between accountants and auditors, by examining the
frequencies. Auditors place higher importance to Business Ethics than the
importance that the accountants place on the same subject.

The Role of General Education in the Development of Ethical

Reasoning in College
Students: A Qualitative Study on the Faculty Perspective
Deborah J. Erie
Lincoln, Nebraska
July, 2013

Abstract:
Historically, colleges and universities saw their purpose as educating individuals to
be productive, civic-minded individuals. General education was the curricular
structure used to provide students with the skills and knowledge that promoted
moral and ethical behavior. As societal forces changed the complexion of higher
education, the singular purpose of a college education also changed.
There has been extensive research on the ethical and moral development of
college students, but little research on the faculty role in the development of ethical
reasoning in college students through general education coursework. The purpose
of this qualitative study was to explore the attitudes of faculty who taught general
education courses in relation to their role in the ethical reasoning development of
college students. Understanding how faculty members chose to adopt particular
educational purpose(s) such as ethical reasoning, how they translated this into
educational outcomes, how they planned educational activities that reflected these
purposes and outcomes, and how they integrated this into their syllabi and
teaching, has practical implications for the institutions future planning for general
education and for faculty professional development.
The focus of the research was on fulltime faculty members who taught
general education at three campuses of the Pennsylvania State University. A content
analysis of general education course syllabi, in-depth interviews with faculty who
taught general education courses, and interviews with their past students were
used to determine the intentionality that faculty members employ in creating
opportunities for the development of ethical reasoning. This study revealed that
faculty teaching general education courses created opportunities for ethical
reasoning development, but for most of the faculty, there was little or no
intentionality. Students, however, remembered those courses where there
was an intentional ethical component. No differences were found among the four
knowledge domains of communication, humanities, natural sciences, and social
sciences.

Research questions:
How did faculty members create their general education course content and
did they align the goals of general education with creating opportunities to
develop student ethical reasoning skills in the courses that they taught?
Did faculty members intentionally create opportunities to provide for ethical
decision-making?
Did faculty members create opportunities for reflection on the ethical
decisions that students may face?

Research Findings:

The role of general education in the ethical reasoning development of

college students is currently defined by the facultys interpretation of
the role of the general education curriculum and their personal belief
systems. It was evident that faculty believed that the courses they
teach can and should influence students in a variety of ways including
ethical reasoning. It did not appear that massive structural changes
needed to be made to the curriculum, but instead, greater
transparency and intentionality within the goals of the course might
strengthen the role of general education in the ethical reasoning
development of the student.

Submitted to: Sir Ervin Ramos

Submitted by: Ma. Bernice C. Alo

BSM21