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Accounting Education | 2010

Curriculum Changes Using Concept Maps

Jon Simon

As accounting educators we are frequently involved in developing and revising the curriculum. This might involve changes to incorporate new content and skills identified from attending conferences, reading texts and journals, peer-reviewing colleagues’ teaching, changes in professional body syllabi, and so on. Such curriculum development/revision can be seen as a chore or an opportunity! While curriculum concept mapping can be applied to many different type of modules and even to whole academic degree programme reviews, this Teaching Note describes how curriculum concept mapping has been used to assist making changes to an accounting theory module. Considerable benefits flow from using this approach, of which the most important is that the process of constructing such maps forces educators to re-consider and question assumptions. In addition, educators can better identify curriculum redundancy, omission, complexity, misconceptions and concepts requiring assessment. In addition, the process of constructing curriculum concept maps can be seen to enhance module cohesion, integration with texts, and the sequencing of topics. Where more than one educator is involved in curriculum development, concept maps provided a vehicle to facilitate shared and collaborative perspectives. Finally, curriculum concept maps enhance accountability to peers, professional bodies, students and other stakeholders. Therefore, this Teaching Note should be useful to support faculty, of all levels of experience, to consider and reconsider both accounting and non-accounting curricula.


The International Journal of Accounting | 2001

A comparison of factors affecting UK and US analyst forecast revisions

Glen D. Moyes; Brahim Saadouni; Jon Simon; Patricia A. Williams

Abstract An important task of the sell-side financial analyst is to provide investors with estimates of corporate earnings per share (EPS). In this study, we examine if analysts from countries with comparable equities markets, regulatory requirements, accounting standards, and disclosure policies are influenced by similar factors in revising an earnings estimate. The results of a survey sent to UK and US financial analysts indicate that in general the two groups do consider the same factors to be important. However, there are significant differences in the relative importance of some of the factors examined. These differences are most likely attributable to the more international focus of the UK analyst and the greater reliance of the US analyst on guidance from management.


Accounting Education | 1997

Education, empiricism and the ethical dimension–a real life student–centred research report

Jon Simon; David Alexander

This paper reports on a classroom project with third–year undergraduate students on the Accounting degree at the University of Hull, England, designed to provide controlled and integrated exposure to elementary research design and techniques. The primary objective of this project was to introduce undergraduate financial accounting students to the advantages, disadvantages and limitations of different types of research method, to the development and testing of hypotheses, and to the analysis and interpretation of survey data. This was achieved through student participation in the completion of a questionnaire on creative accounting which is available in the public domain. A secondary objective was to investigate the views of UK final–year undergraduate accounting students, before their exposure to ‘real’ accounting work, on some fundamental ethical issues. The paper suggests that, as a classroom learning aid, the exercise was successful, although extensions and developments to make it more so are also disc...


Journal of Applied Accounting Research | 2014

Efficient contracting, earnings smoothing and managerial accounting discretion

Mohamed M. Khalil; Jon Simon

Purpose - – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology/approach - – The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting objectives. A sample of 438 non-financial firms listed on the Egyptian Exchange over the period 2005-2007 is used. Findings - – The paper finds that the contracting objectives explain little of the variations in accounting choices (i.e. discretionary accruals) in the Egyptian context. However, the paper finds that mangers are likely to smooth the reported earnings by managing the accrual component in an attempt to reduce the fluctuation in reported earnings by increasing (decreasing) earnings when earnings are low (high) in attempt to reduce the variability of the reported earnings. Research limitations/implications - – The empirical results rely on the ability of earnings management proxies to adequately capture earnings manipulation activities. Practical implications - – The findings of the study should be of substantial interest to regulators and policy makers. The results implicitly contribute to the ongoing argument in relation to the optimal flexibility permitted by standard setting and the argument that tightening the accounting standards and mandating International Financial Reporting Standards are likely to improve reporting quality and reduce opportunistic earnings management. The results reveal that many of the weaknesses related to corporate reporting in emerging countries may result from the inadequate enforcement of the law and the weak legal protection of minority shareholders. The results also highlight the crucial role of understanding the reporting incentives, which is mainly shaped by institutional and market forces and the legal environment, in explaining accounting choices. Originality/value - – Unlike previous studies that tested an individual objective, this study examines the trade-offs among various reporting objectives in an emerging economy.


Accounting Education | 2015

PowerPoint and Concept Maps: A Great Double Act

Jon Simon

Abstract This article explores how concept maps can provide a useful addition to PowerPoint slides to convey interconnections of knowledge and help students see how knowledge is often non-linear. While most accounting educators are familiar with PowerPoint, they are likely to be less familiar with concept maps and this article shows how the tool can be used by students to construct their own concept maps and how educator-constructed concept maps can be used as quizzes to encourage more student participation in class.


Management Learning | 2017

Combining experiential and conceptual learning in accounting education: A review with implications

Waymond Rodgers; Jon Simon; Jonas Gabrielsson

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has received considerably less attention. In this article, we review theory and research to develop a framework involving the Throughput Model that relates to both conceptual and experiential learning. Based on our review and combination, we suggest implications for the design and implementation of accounting education.


Managerial Auditing Journal | 2010

Determinants of corporate internet reporting: evidence from Egypt

Doaa A Aly; Jon Simon; Khaled Hussainey


Advances in Accounting | 2011

Corporate aggregate disclosure practices in Jordan

Bilal Omar; Jon Simon


Accounting Education | 2007

Concept Mapping in a Financial Accounting Theory Course

Jon Simon


European Accounting Review | 2002

Interpretation of probability expressions by financial directors and auditors of UK companies

Jon Simon

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Waymond Rodgers

University of Texas System

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