-
Charting futures: understanding anticipatory professional socialisation practices of prospective accountants within higher education Accounting Education Pub Date : 2024-03-15 Dalilah Aziz, Greg Stoner, Alvise Favotto
Drawing on Bourdieu’s sociological framework, this study examines how prospective accountants engage with professional socialisation opportunities within the accounting higher education field. Pros...
-
Boundaries, barriers, or bridges? Unraveling the integration of doctoral students in the accounting academic community Accounting Education Pub Date : 2024-03-11 Alann Inaldo Silva de Sá Bartoluzzio, João Paulo Resende de Lima, Fernanda Filgueiras Sauerbronn
We aim to understand how the accounting academic community shapes and socializes doctoral students. From a critical-qualitative stance, the analyses found support in Étienne Wenger’s Social Learnin...
-
Improving retention while enhancing student engagement and learning outcomes using gamified mobile technology Accounting Education Pub Date : 2024-03-05 Wendy James, Grainne Oates, Nikki Schonfeldt
There is growing support to the argument that effective use of technology in blended learning initiatives, such as gamification, can influence student retention and combat low levels of student eng...
-
Integrating QuickBooks® in financial accounting classrooms: evidence from the UAE Accounting Education Pub Date : 2024-02-28 Heba Abou-El-Sood
The surge in technology adoption has transformed students into ‘digital natives’ who require innovative teaching methods to enhance their engagement and learning. This paper investigates the impact...
-
Inclusion of blockchain in university accounting curricula: an overview of practices and strategies Accounting Education Pub Date : 2024-02-26 Olivier Desplebin, Gulliver Lux, Nicolas Petit
Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain’s great potential, several studies point out that tangible applications...
-
The impact of flipped classroom design on an advanced auditing and assurance class in Ghana Accounting Education Pub Date : 2024-01-22 Randolph Nsor-Ambala
The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master’s in ...
-
Cross-cultural assessment of the community of inquiry instrument: a comparison between UK and US students Accounting Education Pub Date : 2024-01-15 Xin Guo
The purpose of this paper is to conduct a cross-cultural assessment of the Community of Inquiry (CoI) instrument [Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richard...
-
Mindfulness for sustainable development: a case of accounting education in Indonesia Accounting Education Pub Date : 2024-01-11 Sujoko Efferin, Bonnie Soeherman
This interpretive case study is a reflection on the introduction of a mindfulness intervention to facilitate education for sustainable development in an accounting programme. We adopt contemplative...
-
The social role of the academic and the student in active methods for education Accounting Education Pub Date : 2024-01-11 Tiago Ramos Wohlemberg, Cleiton Luiz Klochinski, Eduardo Guedes Villar, Silvana Anita Walter, Sidnei Celerino da Silva
This study aims to understand the patterns of conduct, forms of action, role construction, role performance and institutional nexus of behavior that characterize the social role of academics and st...
-
Listen up! Listening skills in accounting education: gaps and proposed new research and teaching agendas Accounting Education Pub Date : 2024-01-10 Catriona Paisey, Christopher Flanagan, Lynn Bradley, Suzanne McCallum, Yanru Zou
Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students’ listening skills. It identifies gaps in the co...
-
My teacher identities and emotions: a self-reflexive account of the COVID-19 pandemic Accounting Education Pub Date : 2024-01-04 Sisi Zou
This study investigates the identities, identity work and emotions of an international accounting teacher working in the UK. An autoethnographic method is adopted to explore the self-reflexive acco...
-
Using an extended professional project to develop professional skills among rural South African accounting students Accounting Education Pub Date : 2023-12-19 Monique Keevy, Meredith Tharapos, Brendan T. O’Connell, Grietjie Verhoef, Paul de Lange, Nicola J. Beatson
This study examines urban and rural South African accounting students’ perceptions of their professional skills development through participation in an extended professional project (hereafter ‘pro...
-
The role of history in accounting education: an evaluation from the perspective of academics Accounting Education Pub Date : 2023-12-13 Batuhan Güvemli, Neriman Yalçin
This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey...
-
CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam? Accounting Education Pub Date : 2023-12-08 Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey, Thomas Z. Webb
While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more ...
-
An investigation into how students determine the double entry of a financial transaction Accounting Education Pub Date : 2023-11-29 Sarah Culhane, Tom O’Mahony
This study addresses students’ approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusin...
-
Dialogic approach to teaching and learning environmental management accounting (EMA) in tertiary education Accounting Education Pub Date : 2023-11-20 Raja Adzrin Raja Ahmad, Radiah Othman, Norfizah Othman, Henny Hazliza binti Mohd Tahir, Ahmad Marzuki, Ahmad Marzuki Amirruddin Othman
This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms studen...
-
Understanding accounting students’ intentions to use digital badges to showcase employability skills Accounting Education Pub Date : 2023-11-11 Natasja Steenkamp, Richard Fisher, Trevor Nesbit
By incorporating employability skills within the accounting curriculum, universities face the issue of how best to recognise students’ achievements. Digital badges are emerging as a potential means...
-
A modified model of peer support in asynchronous online introductory accounting: is it effective? Accounting Education Pub Date : 2023-11-02 Duanping Hong, Stephanie Miller, Shannon Shumate
Low passing rates are common in asynchronous introductory accounting courses due to the challenging material and the online setting. While peer support involving knowledgeable peer assistants has b...
-
We’re only in it for the money? Developing sustainable literacy through management accounting curriculum Accounting Education Pub Date : 2023-10-17 Terje Berg, Hakim Lyngstadås
This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our d...
-
Enhancing students’ relational acumen capacity through a reflective self-assessment workshop on behavioural styles Accounting Education Pub Date : 2023-10-09 Gretha Steenkamp, Riana Goosen
Stakeholders agree that accounting graduates need excellent relational acumen (communication, leadership, people, relationship-building, teamwork, self-management, and emotional intelligence [EI] s...
-
Digital transformation for teaching management accounting: training with a simulation in an authentic professional environment Accounting Education Pub Date : 2023-09-12 Marina Sidorova, Tatyana Kopus, Irina Yurasova
ABSTRACT This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors present the training developed for third year undergraduates
-
The impact of teacher video presence on student performance and satisfaction in undergraduate accounting courses Accounting Education Pub Date : 2023-09-13 Antonello Callimaci, Anne Fortin
ABSTRACT The current study examines the impact of teacher video presence on student performance and satisfaction in a regular asynchronous online course required as part of an undergraduate accounting program. For a sample of 115 students registered in the course, the results indicate that ‘enhanced strategic’ teacher video presence does not lead to better learning outcomes than use of videos with
-
A pandemic era study of accounting doctoral students Accounting Education Pub Date : 2023-08-30 Camillo Lento, S. Wick
ABSTRACT In this study, we explore how accounting doctoral students fared during the pandemic. We survey accounting doctoral students from Canada and the United States and perform quantitative and qualitative analyses of the responses. We situate our research within social cognitive theory, and our findings suggest that accounting doctoral students experienced some stress and burnout due to exhaustion
-
Assessments in accounting: experiences and perceptions of educators during COVID-19 Accounting Education Pub Date : 2023-08-24 E. A. J. Terblanche, I. Lubbe
ABSTRACT Globally, higher education institutions were forced to use online assessments during the COVID-19 pandemic. Given the fast-paced transition to online assessments at the time, the authors saw a unique opportunity to explore accounting educators’ experiences and perceptions of assessments conducted in accounting courses in South Africa during this period. Qualitative data were collected using
-
Higher education students’ perceptions of accounting online learning: the emergency context of the COVID-19 pandemic Accounting Education Pub Date : 2023-08-11 Adelaide Martins, Sofia Gomes, Luís Pacheco, Helena Martins
ABSTRACT Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the Covid-19 pandemic. This paper explores students’ perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting teaching-learning process. A questionnaire was applied
-
Academic and non-academic factors explaining anxiety among accounting students: evidence from the COVID-19 pandemic Accounting Education Pub Date : 2023-07-11 Antonello Callimaci, Anne Fortin, Gulliver Lux, Marie-Andrée Caron, Nadia Smaili
ABSTRACT Studies have demonstrated the presence of anxiety among undergraduate students. Some causal factors are academic, but many are non-academic. The pandemic changed the way education is delivered, requiring remote learning for all. This situation disrupted students’ academic routines and presented significant learning challenges, causing anxiety. The pandemic also exacerbated the impact of non-academic
-
Correction Accounting Education Pub Date : 2023-07-05
Published in Accounting Education (Vol. 32, No. 5, 2023)
-
Preparing accounting students to be responsible leaders Accounting Education Pub Date : 2023-06-29 Taryn Miller, Gizelle Demarie Willows
ABSTRACT Accounting graduates progress to hold a variety of roles in society, often comprising positions of leadership. Yet studies continue to show that accounting graduates are underdeveloped in several competencies affiliated with leadership. These competencies are well-aligned with Responsible Leadership (RL) theory, and expectations of accounting education institutions globally. However, curriculum-level
-
Accounting in action – The use of podcasts in principles-level accounting courses Accounting Education Pub Date : 2023-06-27 Stephanie J. Rasmussen, David Rosser, Ramgopal Venkataraman
ABSTRACT This study examines podcasts as a pedagogical approach to improve principles-level accounting students’ perceptions of course engagement and the relevance of accounting. In each podcast, the course instructor interviews a business professional who describes how he/she uses accounting information in the workplace. Students listen to podcasts periodically throughout the course. Survey results
-
The use of mobile instant messaging for peer feedback in online assessments for learning Accounting Education Pub Date : 2023-06-16 Stephen A. Coetzee, Astrid Schmulian, Cecile Janse van Rensburg
ABSTRACT As a result of containment measures implemented during COVID-19, the authors needed to re-envision and restructure in-person assessments for learning that provided immediate peer feedback to students in their competency-based financial reporting course. Peer feedback is crucial in competency-based education, as mastering a competency necessitates feedback. This study examines the use of mobile
-
Developing learning objectives for forensic accounting using bloom’s taxonomy Accounting Education Pub Date : 2023-06-13 Hashem Alshurafat, Merwiey Alaqrabawi, Mohannad Obeid Al Shbail
ABSTRACT This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom’s taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses
-
Issues in teaching and learning accounting among students who use English as a second language Accounting Education Pub Date : 2023-06-07 Mohammed Abdullahi Umar, Rabiu Olowo
ABSTRACT Although accounting is perceived as a numerical discipline, previous research has produced useful insights suggesting that non-proficiency in English language affects accounting education among some Asian students. However, there is a gap in the literature in terms of understanding how exactly accounting lecturers encounter this problem in the classroom. Without a narration of the experiences
-
Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0 Accounting Education Pub Date : 2023-05-16 Zubir Azhar, Dayana Jalaludin, Erlane K. Ghani, Thurasamy Ramayah, Sherliza Puat Nelson
ABSTRACT This study examines if the learning agility quotient (LAQ) is an important determinant for the work readiness of graduating accounting students in the Fourth Industrial Revolution (IR4.0) environment. Using a questionnaire survey involving 275 respondents, we find that those with higher intelligence quotient (IQ) and emotional quotient (EQ) have higher LAQ. We also find that LAQ mediates the
-
Business students’ learning and assessment in a COVID-19 world: empirical evidence from Finland Accounting Education Pub Date : 2023-05-13 Antti Miihkinen
This study examines business students’ learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect infor...
-
Fostering social skills in the Flemish secondary accounting education: perceived challenges, opportunities, and future directions Accounting Education Pub Date : 2023-05-08 Amelie Vanhove, Evelien Opdecam, Leen Haerens
ABSTRACT The accounting profession no longer merely accentuates hard accounting skills, but also increasingly soft social skills. Previous studies have shown that teamwork, communication, leadership, and critical thinking skills became indispensable. Because accounting education is no longer aligned with these needs of the profession, a skills gap has arisen between the competences graduates possess
-
Acceptance of digital game-based learning by accounting and business lecturers: empirical evidence from Indonesia based on the extended Technology Acceptance Model Accounting Education Pub Date : 2023-04-29 Tan Ming Kuang, Lidya Agustina, Yani Monalisa
ABSTRACT Although digital game-based learning (DGBL) has the potential to enhance learning motivation and complex cognitive skills of students, its adoption and effectiveness are heavily dependent on lecturers’ acceptance. Comprehending lecturers’ perceptions and beliefs underlying their decision-making processes is therefore significant. This study examines factors determining the intention of accounting
-
Impact of student-level factors and university support on completion of a master’s thesis in accounting Accounting Education Pub Date : 2023-04-24 Voicu D. Dragomir, Mădălina Dumitru
ABSTRACT Using a model of inputs–environment–process–outcomes, our focus is the students’ point of view on writing the master’s thesis in accounting. We analyze the factors that influence the complexity of a thesis and the satisfaction of students with it. We used the answers received on two matched questionnaires distributed during the second semester of the academic year 2021–2022. The results of
-
The effect of using analogies to integrate system dynamics concepts in accounting education Accounting Education Pub Date : 2023-04-24 Luís Baptista, Isabel Lourenço, Eduardo Simões
ABSTRACT This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics field and the financial statements. An experimental
-
Assessing students’ learning during pandemic: responses to crisis period at Singapore’s higher education institutions Accounting Education Pub Date : 2023-04-19 Arif Perdana, Mui Kim Chu
This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the foll...
-
Rethinking accounting assessment in a COVID-19 world: application of a dialogical approach Accounting Education Pub Date : 2023-04-13 Olga Cam, Joan Ballantine
ABSTRACT While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire’s dialogical education theory as the theoretical underpinning, we provide an
-
Employability and digital technology: what skills employers want from accounting workers? Accounting Education Pub Date : 2023-04-04 I Made Suarta, I Ketut Suwintana, I Gusti Agung Oka Sudiadnyani, Ni Putu Rita Sintadevi
ABSTRACT The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers want accountants to have high proficiency in
-
Inviting students to talk the talk: developing employability skills in accounting education through industry-led experiences Accounting Education Pub Date : 2023-03-23 Erin Twyford, Bonnie Amelia Dean
ABSTRACT Universities are increasingly focused on preparing graduates with strong disciplinary and interdisciplinary skills to increase student employability. In accounting education however, the development of employability skills remains a concern among graduates and employers. One strategy for enhancing employability is to engage students in industry-based experiences through work-integrated learning
-
Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students Accounting Education Pub Date : 2023-03-23 Tytti Elo, Satu Pätäri, Helena Sjögrén, Markus Mättö
ABSTRACT Addressing the discussion about accounting students’ readiness for future accounting work, this study aims to explore their perceptions of what kinds of gaps possibly exist between their expectations about the importance of various skills in professional practice and the level of skill development attained during accounting studies. The data for the study were collected using a survey of Finnish
-
An empirical analysis of the theoretical foundation of the Giving Voice to Values pedagogy Accounting Education Pub Date : 2023-03-06 William F. Miller, Tara J. Shawver, Steven M. Mintz
ABSTRACT This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test survey responses, we find students are more
-
Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery Accounting Education Pub Date : 2023-01-20 Bambang Sugeng, Ani Wilujeng Suryani
This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the Covid-19 pandemic. The study loo...
-
Investigating the ‘when viewed’ engagement with lecture capture material of accounting students Accounting Education Pub Date : 2022-11-29 Richard M. Baylis, Malcolm J. Beynon
Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the ‘when viewing’ LC materia...
-
Predicting first-year university progression using early warning signals from accounting education: A machine learning approach Accounting Education Pub Date : 2022-11-25 Patricia Everaert, Evelien Opdecam, Hans van der Heijden
In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of first-year progression outcomes, and whe...
-
Do accounting students always perform better online? The COVID-19 experience Accounting Education Pub Date : 2022-11-23 Ayman Aldahray
During the COVID-19 pandemic, more than 180 countries had to close their educational institutions as a precautionary measure [Azevedo, J. P., Hasan, A., Goldemberg, D., Geven, K., & Iqbal, S. A. (2...
-
Integrating interpersonal skill development in an MBA accounting course Accounting Education Pub Date : 2022-11-14 Kendall Herbert, Ling Mei Cong, David Goodwin
Despite recognition of the high value placed on interpersonal skills (IPS) by education, business and government stakeholders, this area of skills development only has a limited place within MBA pr...
-
Integrity of assessments in challenging times Accounting Education Pub Date : 2022-10-27 Phil Hancock, Jac Birt, Paul De Lange, Carolyn Fowler, Marie Kavanagh, Lorena Mitrione, Michaela Rankin, Geoff Slaughter, Andrew Williams
ABSTRACT A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: ‘Has COVID-19 had an impact on the assessment and invigilation of accounting
-
Sense of belonging during a global pandemic: a case of accounting students Accounting Education Pub Date : 2022-10-21 Hoa Luong, Yimei Man, Frederico Botafogo, Nicola Beatson
ABSTRACT In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students’ sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and learning at University A (The University’s
-
Threshold concepts and ESG performance: teaching accounting students reconceptualized fundamentals to drive future ESG advocacy Accounting Education Pub Date : 2022-09-26 Norman T. Sheehan, Kenneth A. Fox, Mark Klassen, Ganesh Vaidyanathan
Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical...
-
Professional contacts and the decision to become an auditor. An analysis using linkedIn Accounting Education Pub Date : 2022-09-19 Begoña Navallas, Cristina del Campo, María-del-Mar Camacho-Miñano
This paper aims to analyse how contact with professional auditors influences undergraduates’ career decisions to become an auditor as a public interest profession. Students may decide not to join a...
-
Using in-class group assignments to improve low-achieving students’ performance in an introductory accounting course Accounting Education Pub Date : 2022-09-06 Duanping Hong
In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups ar...
-
The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course Accounting Education Pub Date : 2022-09-01 Martin Roberts, Neeta S. Shah, Dafydd Mali, Jose L. Arquero, John Joyce, Trevor Hassall
This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other discip...
-
Effect of high school students’ perception of accounting on their acceptance of using cloud accounting Accounting Education Pub Date : 2022-08-23 Satoshi Sugahara, Keita Kano, Sumitaka Ushio
This study explores the role of the perceived image of accounting in determining key variables that influence high school accounting students’ acceptance of using cloud accounting as a new technolo...
-
The role of practical accounting projects in achieving student learning objectives Accounting Education Pub Date : 2022-08-09 Robert W. Stone, Lori Baker-Eveleth
The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perfor...
-
Demonstrating critical thinking in accounting: applying a competency framework Accounting Education Pub Date : 2022-07-29 M. Turner, M. Tyler
Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because ‘[t]here is no single, agreed-upon de...
-
Formative assessment in accounting: student perceptions and implications of continuous assessment Accounting Education Pub Date : 2022-07-29 Elka Johansson, Sutharson Kanapathippillai, Arifur Khan, Steven Dellaportas
Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the ...
-
PACE-IT: designing blended learning for accounting education in the challenging context of a global pandemic Accounting Education Pub Date : 2022-06-24 Orlaith Kelly, Tony Hall, Cornelia Connolly
This paper describes the design of a blended learning intervention to enhance the student learning experience, incorporating innovative technologies and pedagogies within introductory accounting. T...