IDEAS home Printed from https://ideas.repec.org/a/fej/articl/v2by2011i2p24-36.html
   My bibliography  Save this article

Commercial High School Students Conceptual Structures of Accounting

Author

Listed:
  • Mustafa AY

    (Selcuk Universty, Cihanbeyli MYO, Department of Accounting, 42850, Cihanbeyli, Konya, Turkey)

Abstract

The purpose of this study was to investigate commercial high school students? conceptual structures of accounting. Data was collected from 132 students using a free word association test in Turkey...

Suggested Citation

  • Mustafa AY, 2011. "Commercial High School Students Conceptual Structures of Accounting," Far East Journal of Psychology and Business, Far East Research Centre, vol. 2(2), pages 24-36, February.
    • Handle: RePEc:fej:articl:v:2b:y:2011:i:2:p:24-36
    as

    Download full text from publisher

    File URL: http://www.fareastjournals.com/files/V2N2P2.pdf
    Download Restriction: no
    File URL: http://www.fareastjournals.com/archive_detail.aspx?jid=18&aid=8
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Phil Brown & Morris Stocks & W. Wilder, 2007. "Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions," Journal of Business Ethics, Springer, vol. 71(1), pages 39-71, March.
    2. Lynne Leveson, 2004. "Encouraging better learning through better teaching: a study of approaches to teaching in accounting," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 529-548.
    3. Jon Simon, 2007. "Concept Mapping in a Financial Accounting Theory Course," Accounting Education, Taylor & Francis Journals, vol. 16(3), pages 273-308.
    4. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    5. Beverley Jackling, 2005. "Perceptions of the learning context and learning approaches: Implications for quality learning outcomes in accounting," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 271-291.
    6. Häckner, Einar & Tschudi, Finn, 1994. "Note on cognitive mapping in the teaching of management," Scandinavian Journal of Management, Elsevier, vol. 10(3), pages 281-289, September.
    7. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    8. Beth Kern, 2002. "Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment," Accounting Education, Taylor & Francis Journals, vol. 11(3), pages 235-256.
    9. M. R. Mathews, 2001. "The way forward for accounting education? A comment on Albrecht and Sack 'A Perilous Future'," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 117-122.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    2. Albert D. Spalding & Gretchen R. Lawrie, 2019. "A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol," Journal of Business Ethics, Springer, vol. 155(4), pages 1135-1152, April.
    3. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    4. Fordham, David R., 2012. "Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course," Journal of Accounting Education, Elsevier, vol. 30(3), pages 325-354.
    5. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    6. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    7. Celik, Orhan & Ecer, Alaattin, 2009. "Efficiency in accounting education: evidence from Turkish Universities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 614-634.
    8. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    10. Kevin M. Baird & Venkateshwaran Narayanan, 2010. "The effect of a change in teaching structure on student performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 148-161, July.
    11. Howieson, Bryan, 2003. "Accounting practice in the new millennium: is accounting education ready to meet the challenge?," The British Accounting Review, Elsevier, vol. 35(2), pages 69-103.
    12. Waymond Rodgers & Andrés Guiral & José Gonzalo, 2009. "Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based," Journal of Business Ethics, Springer, vol. 86(3), pages 347-361, May.
    13. Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
    14. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    15. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    16. Albert Spalding & Alfonso Oddo, 2011. "It’s Time for Principles-Based Accounting Ethics," Journal of Business Ethics, Springer, vol. 99(1), pages 49-59, February.
    17. James Weber & Elaine McGivern, 2010. "A New Methodological Approach for Studying Moral Reasoning Among Managers in Business Settings," Journal of Business Ethics, Springer, vol. 92(1), pages 149-166, March.
    18. Al-Hasan Al-Aidaros & Kamil Md. Idris & Faridahwati Mohd. Shamsudin, 2011. "The Accountants’ Ethical Code Of Conduct From An Islamic Perspective: Case In Yemen," Journal of Global Management, Global Research Agency, vol. 2(1), pages 98-123, July.
    19. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021. "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 913-936, March.
    20. James Rebele, 2002. "Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 3-25.

    More about this item

    Keywords

    Commercial high school students; conceptual structures; accounting; word association test;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fej:articl:v:2b:y:2011:i:2:p:24-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Chau (email available below). General contact details of provider: http://www.fareastjournals.com/journal_detail.aspx?jid=18 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.