• Journal of Information Technology Applications and Management
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• v.20 no.2
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• pp.1-14
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• 2013

Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed Significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

• Journal of Engineering Education Research
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• v.25 no.2
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• pp.13-21
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• 2022

In many existing studies, the analyses on the application and effect of the project-based learning model (PBL), a student-centered teaching and learning strategy, have been emphasized and carried out in various majors and courses. This case study analyzes the effects of applying a project-based learning model to the engineering accounting course for engineering students in 2021 in the context of the COVID-19 pandemic, compared with the offline course in 2019 and the simple online course in 2020. Project team consisting of 2-3 students carried out online collaborative learning activities for solving open-ended problems through the 5-step PBL procedure including presenting the final result. Except for this online PBL application in 2021, textbooks, lecture contents, assignments, and tests were implemented the same for each semester for three years. Through lecture evaluation and survey by students, the online PBL application semester showed higher effects in inducing student-centered learning, lecture satisfaction, and student competency improvement compared to the non-applying semesters, further, it was evaluated that the online PBL application to the course and evaluation method were more appropriate than other semesters. It is expected that the online PBL method and operation procedure applied in this study can be utilized as a best practice for the design and operation of various online courses for student-centered collaborative learning activities and educational effects.

• Management & Information Systems Review
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• v.4
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• pp.573-593
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• 2000

The purpose of this study is to investigate the level of correctness accounting information with the two alternative forms of presenting information outputs. Specifically two different methods of presenting accounting information, the table form and the graphical form were employed to test the level of correctness of the accounting information user's decision making. Using college students as a surrogate decision maker, this research have found that there is no statistically significant difference in the correctness of decision making between the two groups, one group using the table form of accounting information and another group using the graphical form of accounting information.

• Research in Community and Public Health Nursing
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• v.13 no.2
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• pp.343-353
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• 2002

Objectives: The aim of this study was to explore nursing students' attitudes towards sexually active elderly, and to compare their attitudes with those of non-nursing students. Methods: Study subjects consisted of 118 nursing students, and 134 non-nursing students, recruited from two universities. The data were collected from September to November 2001. Vignettes, which presented hypothetical situations of sexual activities of the elderly (65 years of age, 80 years of age/sexual activity mentioned. non-mentioned), were provided as a research method, as well as the use of a structured questionnaire. Vignettes showed the hypothetical situations by male elder's sexual activity and their age. Respondents were asked to address their thoughts in the questionnaire. Results: 1. Nursing students showed more favorable attitudes toward the elderly than non-nursing students, regardless of the presence of sexual activity of the elderly. 2. No significant difference was found in nursing students' attitudes toward the elderly aged 65 and 80 years, between those who were sexually active and those who were not. These results were the same in non-nursing students. 3. Nursing students showed more favorable attitudes toward the sexually active elders aged 65 years (5.6 1.43), than toward sexually active elders aged 80 years (4.89 1.55). This result was also the same in non-nursing students. 4. The variables significantly affecting attitudes toward the sexually active elderly in nursing students were familiarity with old persons (p=. 02), presence of living grandparents (p=. 05), and the experience of caring for old people (p=. 01). However, in non-nursing students, familiarity with old people was the only significant variable that affected their attitudes toward the sexually active elderly. 5. In nursing students, one variable to predict attitudes toward the sexually active elderly was the experience of caring for old people (p=. 03), accounting for 10% of the total variance. In non-nursing students, familiarity with old people was the only variable to attitudes toward the sexually active elderly (p=. 03), accounting for 3% of the variance for attitude. In both student groups, the variables that predicted attitudes toward the sexually active elderly included college major (p=. 03), school year (p=. 01), familiarity with old people (p=. 02), accounting for 12% of the variance for attitude by these variables. conclusion: Nursing students showed more favorable attitudes toward the sexual activity of elders 65 years of age or over, than non-nursing students. However, both the nursing and non-nursing students showed negative attitudes toward the elderly who were 80 years of age when compared with those 65 years of age. There should be a consideration in nursing education curriculums that university students may have negative attitudes towards sexual activity of the elderly over 80 years of age.

• The Journal of the Korea Contents Association
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• v.18 no.12
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• pp.299-308
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• 2018

In modern society, a basic understanding of financial understanding is recognized as very important for stable economic activities. Advanced countries are operating various regular education courses and programs to improve their financial literacy, but this is not enough for Korea. Recognizing this reality, the study examined the level of financial literacy among students at K University and analyzed whether liberal accounting education could be a useful tool to improve financial literacy levels. The study found that the level of financial literacy among the students at K University after the education was conducted was very high, so it is deemed that liberal accounting education for improving financial literacy is very effective. However, there is a difference in each area by major and grade, so there is a need to develop customized education programs when preparing institutional programs to enhance financial literacy.

• Journal of Engineering Education Research
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• v.14 no.1
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• pp.55-63
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• 2011

This paper deals with how to apply PBL(Problem-based learning model) model to interdisciplinary field such as engineering accounting. The PBL approach can provide a solution about educational issue for engineering accounting with a systematic view. A web-based practice system, which is a core element of PBL model and a learning object and practical exercise for engineering students, is developed.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.2
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• pp.87-100
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• 2020

The purpose of this study is to examine whether some factors that influence the computerized accounting class in a university, namely the educational environment of the university, curriculum of the professor and his/her teaching methods, and the self-efficacy of the leaners manifest themselves in effective class satisfaction, class performance and class immersion which reflect these factors. As results, First, in the relationship between the class satisfaction, the professor, the students, and the educational environment of the university all had a significant influence. Second, in the relationship between the class performance, the professors and the students had a significant influence. However, class performance did not have a significant impact on the educational environment of the university and the program. Third, in the relationship between the factors of the classes and the classes immersion, which is one of the sub-elements of the learning performance, it was shown that the environment of the university and the students had a significant impact, while the program and the professor did not have an impact on the class immersion.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.993-1001
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• 2021

This study aims to determine the factors influencing student performance using the teaching and learning process through e-learning based on the unified theory of acceptance and use technology (UTAUT). This study also sets out to propose additional variables to expand the UTAUT model to be more suitable to use in higher education. This research conducted a literature review, expert interviews, and a self-administered survey involving 200 students at tertiary institutions in Riau province, Indonesia. The questionnaire data were analyzed using SmartPLS 2. This study shows that UTAUT constructs, namely, social influence, facility conditions, and effort expectancy have a significant influence on student behavior and performance, while the performance expectancy variable shows no significant effect. The additional variables, including lecturer characteristics, external motivation, and organizational structure, directly affect student performance. However, concerning student behavior, motivation and environment are the only variables with a significant effect. The results of this study suggest the behavior deteminant such as lecturer characteristics, motivation and environment, and organizational structure improve student performance. This study investigates factors affecting the performance of university students through the learning employing e-learning by developing the UTAUT constructs to include the lecturer characteristics, motivation and environment, and organizational structure in improving student performance.

• Journal of Distribution Science
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• v.21 no.7
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• pp.33-40
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• 2023

Purpose: Higher Order Thinking Skills is one of the important aspects in education that must be mastered by the students in order to be qualified in competing at international level. Success in mastering HOTS among the students is always linked to preparation of a good and conducive learning environment. However, does this connection impacts the students' HOTS achievement? Therefore, this research is carried out in order to evaluate the relationship between HOTS and learning environment with the main focus on Accounting Principle Elective Subject (MPEI PP). Research design, data and methodology: Research in the form of correlation is implied in this study and it involves 59 Form 5 students that has learned all syllabus in Form 4's MPEI PP. Results: Evaluation of HOTS level is based on Taxonomy Bloom that covers applying skill, analysing skill, evaluating skill, and creating skill. Result from data analysis found that there is a very weak correlation (r = 0.02) between the two variables with regression equation of average grade point = 75.023 + (-.273) Learning Environment. Conclusion: Thus, a non-significant relationship between HOTS and learning environment is successfully proven through correlation and regression statistical analysis.

• Asia-Pacific Journal of Business
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• v.9 no.4
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• pp.99-117
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• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.