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Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to offer significant insights regarding the degree to which the Accounting curriculum in grade 12 prepares students for the Bachelor of Accounting program. In South Africa, secondary school students traditionally select topics based on their intended occupations. For example, students aiming to obtain a Bachelor of Accounting enrol in a commercial path, with Accounting as one of their primary disciplines. The grade 12 accounting curriculum is considered suitable for preparing students for a Bachelor of Accounting degree. Nonetheless, there are significant deficiencies regarding the degree to which the grade 12 Accounting program equips students for a Bachelor of Accounting. This qualitative study utilised a constructivist framework and implemented a case study research approach. Two Bachelor of Accounting students and instructors were intentionally selected for semi-structured interviews. The acquired data was examined by theme analysis. The research indicated that deficiencies in the grade 12 curriculum of secondary education insufficiently equip students for a Bachelor of Accounting. The university curriculum significantly differs, as the teaching materials for the grade 12 Accounting syllabus are outdated, and the training is solely theoretical. Given the aforementioned findings, this study advocates for an upgrade to the grade 12 Accounting curriculum. by incorporating insights from Bachelor of Accounting specialists and integrating data from various businesses. Additionally, the grade 12 curriculum must incorporate practical learning experiences to provide students with exposure to the program. [ABSTRACT FROM AUTHOR]

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 guidance targeting RL competency development in accounting students is lacking. The purpose of this study was therefore to identify guidelines for the accounting curriculum that support the development of RL competencies in accounting students. Thirteen interviews were conducted with South African CA leaders, to understand their post-university leadership development experiences and obtain their perspectives on how universities can better prepare accounting students to be responsible leaders. The study developed a model comprising seven core concepts which is named the RESPOND model. This model may assist accounting academics deliberating on adaptations to their curricula to achieve competencies synonymous with RL. [ABSTRACT FROM AUTHOR]

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. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers. [ABSTRACT FROM AUTHOR]

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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 interpersonal and communication skills, self-management skills, and analytical and problem-solving abilities. Employees in the accounting field also need to have excellent attitudes and behaviors such as being honest and with integrity, working conscientiously, responsibly, and being able to work independently. This study found that advanced spreadsheet skills and the ability to operate accounting software, including enterprise resource planning systems and cloud-accounting, are demanded in the accounting job market. The findings of this study contribute to supporting the needs analysis to further develop and enhance the accounting education curriculum. [ABSTRACT FROM AUTHOR]

In this study, we created a psychosocial learning environment consisting of five types of interaction, namely: student collaboration; specific learning objectives and curriculum coherence; learning facilities; independent learning; and constructivist instruction. This research aimed to determine the scope in which the five modes of contact improved students' learning outcomes in higher order cognitive abilities. This quantitative study involved form four accounting students (N=352) in Malaysia who completed a selfadministered questionnaire that included the higher order cognitive abilities (HOCA) test, the instruments of students' perceived learning environment, and zone-specific demographic data. The results showed two of the five inventory of students' perceived learning environment (ISPLE) scores. Specific learning objectives and curriculum coherence, were the most significant predictors and strongly correlated with higher order cognitive abilities. Even the components of the psychosocial learning environment impact HOCA in most subjects. However, researchers have obtained new findings that explain other factors that need to be studied to evaluate or encourage HOCA in accounting subjects. Thus, the researcher suggests further research using self-learning methods through modules to assess and promote HOCA in accounting. [ABSTRACT FROM AUTHOR]

This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources. [ABSTRACT FROM AUTHOR]

The inclusion of data analytics in the accounting curriculum is an important task that has been recommended by professional and academic accounting bodies as well as accrediting agencies. This research paper is part of asurvey which investigated how data analytics is being included in the accounting curriculum in general and in different courses in particular. This paper examines whether there are differences in the degree of inclusion of data analytics in different courses in the accounting curriculum and differences in the knowledge and preparation of faculty teaching these courses. The study reveals that the majority of accounting faculty perceive themselves as having limited expertise in data analytics. Only 19% of respondents rate themselves as extremely or very knowledgeable in this area. Conversely, a significant 74% consider their knowledge to be moderate or slight, with 6% admitting to having no knowledge whatsoever. The findings from this study indicate that approximately half of the faculty have acquired their data analytics skills through self-teaching. Merely 24% have undergone formal instruction in this field, while around 17% have received no preparation at all. The study highlights notable disparities in knowledge levels among instructors teaching various courses. Within our surveyed cohort, 48.4% of Analytics in Accounting faculty and 33.3% of AIS faculty perceive themselves as extremely knowledgeable or very knowledgeable about data analytics, contrasting with only 5.2% of Tax faculty and 7.5% of Intermediate faculty. The findings from this study illustrate substantial variations in the level of preparation among faculty members teaching different courses. [ABSTRACT FROM AUTHOR]

Data assets that become very vast, unstructured, and move in a fast pace as a result of the digitalization of organizational business processes have a substantial impact and may have implications for greater advantages from data analytics. This creates a need for modifications to accounting education. This study examines how data analytics is integrated into the accounting curriculum. Through an online survey of 238 accounting educators. The findings indicate a gap between the need and actual conditions incorporating data analytics capabilities into the curriculum, with a scarcity of resources with data analytic skills serving as the main cause. The findings have implications for all stakeholders involved in accounting education in Indonesia, encouraging them to collaborate to anticipate the potential effects of the Industry 4.0 revolution, particularly about the graduates' data analytics skills and ability to make the best business decisions. [ABSTRACT FROM AUTHOR]

Undertaking a multistage qualitative approach, this study explores the accounting profession's demands for information communication technology (ICT) skills as well as the opportunities, challenges and influential factors that accounting academics encounter in embedding ICT and data analytics skills in the accounting curriculum. We employ content analysis of the course syllabi of all major Australian and New Zealand universities using term frequency‐inverse document frequency (TF‐IDF), and survey accounting heads of departments (or equivalents) and interview members of the industry. Our findings reveal diverse pedagogical approaches to embedding ICT and data analytics in the accounting curriculum. The findings also portray the gap between university accounting curricula and the professional bodies' ICT competencies requirements at the point of data collection. As such, challenges and future opportunities for the integration of topics related to ICT and data analytics are identified, which should be beneficial to academics and practitioners interested in future‐oriented curriculum designs that are fundamental to accounting graduates and the future of the profession. [ABSTRACT FROM AUTHOR]

The issue raised in this commentary is: who determines, who owns, the accounting curriculum in universities, and does it matter who does? The question has a clear answer. But the answer is not what you would expect it to be. The accounting professoriate does not 'own' the accounting curriculum. Professional accountants and auditor organizations, the accounting profession, as well as accounting and auditing regulators and oversight bodies do. The problem with the domination of the accounting profession and regulators of the university accounting curriculum is that it prevents the professional quality of accountants and auditors from reaching its full potential. I argue in this commentary that this will only happen when the accounting professoriate takes full charge of curriculum design. This commentary is a call for that to happen. [ABSTRACT FROM AUTHOR]

AbstractThis study aims to assess academics’ comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics’ awareness of these plans. This research also sought to examine the impact of academics’ plans to include IFRS into the curriculum. These statistics were submitted by 119 academics teaching at the undergraduate level in the accounting departments of Yemeni University. The findings indicate that academics’ expertise has a positive impact on their IFRS integration objectives. The data indicate that while stakeholders have a substantial and positive impact on IFRS integration and academic objectives, this effect is not uniform.

Objective: to reflexively understand how management and accounting decolonial academics in the Global South perceive and respond to the decolonizing curriculum agenda created in the Atlantic North within the hyper-contra-revolutionary context of the COVID-19 pandemic. Theoretical approach: we embrace a decolonizing-recolonizing perspective that challengesreaffirms theory/practice and North/South binarisms that we internalize. Method: we embrace action research based on self-criticism and reflexivity to address the experiences of privileged decolonial scholars. Results: our findings reveal important aspects related to decolonizing-recolonizing dynamics that are occurring in bodies, contexts, and academic spaces. Conclusions: our study reveals that decolonizing the management and accounting curriculum in the South is permeated by difficulties for theoretical delinking, which trigger tensions about the constitution of personal/collective being, the mobilization of intellectual/practical activism, the creation of forms of engagement internal/external to the academy, transcending the competitive/solidaristic academic action model; the construction of knowledge in extractivist/non-extractivist forms; and the materialization of pluriversal knowledge in academic/nonacademic products. We hope to encourage everyday decolonizing-recolonizing management and accounting education that goes beyond the North/South binarism and curricular reforms led by the counter-revolutionary neoliberal university and its Eurocentric business schools. [ABSTRACT FROM AUTHOR]

Geleceğin muhasebe meslek mensupları için üniversitelerde bilişim teknolojileri eğitimi ve bilişim teknolojilerinin muhasebede kullanımı ile ilgili eğitimler son derece önemlidir. Bu durumun bir sonucu olarak üniversite muhasebe eğitim programları kapsamında Bilgi teknolojileri (BT) odaklı ders müfredatlarının güncellenmesi, öğrencilerin iş hayatına daha kolay ve hızlı bir şekilde uyum sağlaması açısından bir gerekliliktir. Bu çalışmanın amacı, Amerika Birleşik Devletleri’nde ve Türkiye’de belirlenen üniversitelerde bilgi teknolojileri odaklı dersleri araştırmaktır. Ayrıca, müfredatlarda yer alan zorunlu ve seçmeli bilgi teknolojileri odaklı dersleri tespit ederek, benzerlikleri ve farklılıkları karşılaştırarak ortaya koymaktır. Araştırma kapsamında 16 adet Amerika Birleşik Devletleri (ABD) ve 16 adet Türkiye olmak üzere toplamda 32 adet üniversitenin web sayfalarından ders müfredatlarına ulaşılarak içerik analizi yapılmıştır. Araştırma sonuçlarına göre, ABD müfredatlarında muhasebe uygulamalarında kullanılan güncel teknolojilere yönelik önemli ölçüde derslerin olduğu, Türkiye müfredatlarında daha çok bilgisayar destekli muhasebe derslerinin ve temel düzeyde bilgi teknolojileri derslerinin olduğu tespit edilmiştir.

The relationship between teaching and research in the modern university has been the subject of vigorous scholarly enquiry in the education literature for several decades. Few international comparative studies are reported in the literature. This study compares and discusses the teaching–research nexus (TRN) in accounting in three international regions: the UK and Ireland (UKI); Australia and New Zealand (ANZ); and South Africa (SA). The purpose of this study is to provide evidence of that the TRN empirical model operates in the different regions, and more so to describe the TRN that remains challenging for the accounting academic profession globally. Positive synergies from the TRN are evident in all jurisdictions in this study but are largely ignored by academic institutions and professional accounting bodies (PABs) that influence the university accounting curriculum. Formal government research assessment measures, coupled by PABs pressures, result in accounting becoming more a teaching-led rather than research-informed academic discipline. This has implications for: the status of accounting academics; the public perception of the professional standing of accounting in society; and the learning experiences of accounting students. [ABSTRACT FROM AUTHOR]

After the recent pandemic, rapid adjustments were undertaken in all areas, education included, and professors and students began aligning to new requirements, learning environments, and perspectives. Like other universities in the world, Albanian Universities, like those all over the world have been working under unprecedented conditions for the past year, and as students and professors try to do their best under the pressure of unknown circumstances, it is imperative to study and observe the first results that the reality is offering us to be able to draw conclusions and learn lessons from them. Having identified this need, the focus of this article is to study the factors that are likely to impact the expected changes in the accounting curricula reflecting the increased digitalization of education, industry, and business processes. The analysis is based on empirical data collected through questionnaires with accounting students at the University of Tirana. We process the data by employing simple statistical univariate analysis. Our findings reveal the students' perspectives and what they think would help improve the process. Despite the mutual efforts we recognize the fact that online learning and teaching remain challenging and complex processes and because of this, students and teachers alike should be open to learning more and to be flexible and evolve to adapt to new environments. [ABSTRACT FROM AUTHOR]

The inclusion of data analytics in the accounting curriculum is an important task that has been recommended by professional and academic accounting bodies as well as accrediting agencies. This research paper documents the results of a survey which investigated the extent to which data analytics is being included in various courses in the accounting curriculum and how universities are meeting the challenges of accomplishing this task. The survey was sent by email on October 20, 2019 to approximately 4,800 accounting instructors in the United States. The findings of the study indicated that most universities in the sample were including data analytics in their accounting curricula, and that AACSB accreditation seemed to influence the inclusion of data analytics. However, we found that some accounting programs were not including data analytics in their curriculum. The study indicated that AACSB-accredited schools were more likely to offer incentives to faculty to become knowledgeable about data analytics than other schools. [ABSTRACT FROM AUTHOR]

Copyright of Pamukkale University Journal of Business Research / Pamukkale Üniversitesi İşletme Araştırmaları Dergisi is the property of Pamukkale University Journal of Business Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Over the past decade, many stakeholder groups have explored how to integrate data analytics into the accounting curriculum. This study expands that literature by surveying 321 accounting faculty regarding their perspectives on the effectiveness of data analytics implementation. We examine curriculum development, course assessment, students' abilities, and faculty skills to design and teach such courses. We identify specific gaps in the accounting curriculum where further data analytics integration may be considered. We find several challenges to integration and support for infusing analytics skills earlier in the accounting curriculum. Accounting departments should consider the expertise of their faculty, especially assistant professors, who seem to have more knowledge of data analytics than any other rank, and focus on implementing specific data analytics skills throughout the accounting curriculum. We also provide proposed action items that will help accounting departments evaluate curriculum and related resource requirements. [ABSTRACT FROM AUTHOR]

This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka's ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a 'compromise' or 'acquiescence' strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Design/methodology/approach: Each course's published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. Research limitations/implications: The research is limited to sustainability education content at a single university. Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education. [ABSTRACT FROM AUTHOR]

Purpose: In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings: Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value: This paper expresses the author's viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession. [ABSTRACT FROM AUTHOR]

The inclusion of data analytics in the accounting curriculum is an important task that has been recommended by professional and academic accounting bodies as well as accrediting agencies. This research paper is part of a survey which investigated how data analytics is being included in the accounting curriculum. This paper is an exploratory survey of the applications and software instructors are using in various accounting courses. The survey was sent by email to approximately 4,800 accounting instructors in the United States. [ABSTRACT FROM AUTHOR]

Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty's lack of practical experience; weak links with the profession; a traditional curriculum; teacher-centred pedagogy; traditional forms of assessment; the number and quality of students; limited or outdated resources; and poor physical infrastructure. As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya. Considering the findings through the lens of institutional theory concepts leads to recommendations for options that are likely to be relevant not only to Libya but also to the wider MENA region and other developing countries. [ABSTRACT FROM AUTHOR]

Studies conducted nationally found that students with Matric Accounting knowledge performed significantly better than students without it in university-level Accounting modules (Baard, Steenkamp, and Kidd 2010; Papageorgiou 2017; Steenkamp, Baard, and Frick 2009). However, the reality at South African universities is that Accounting as a school subject is not always a requirement to pursue BCom Accounting studies. This situation means that at certain universities, Accounting as a school subject is not taken into consideration for this degree, while this is the case at some universities. This study focuses on two cohorts of students enrolled for the mainstream programme in 2017-2019 at a South African university. The reason for focusing on these two cohorts was to establish the throughput rate of students with or without Matric Accounting knowledge. Two most significant findings of this study are that firstly, students who obtained at least 70 per cent for Matric Accounting completed the degree within the minimum three-year time frame, while students who obtained at least 80 per cent had a higher throughput rate of 48.8 per cent. Secondly, students who achieved lower than 70 per cent for Mathematics and did not complete Matric Accounting were unable to complete the degree in the minimum timeframe. The research methodology includes both quantitative and qualitative methods. The results can inform the selection and admission criteria at tertiary institutions and inform other stakeholders in higher education on how school subjects and grades influence students' throughput rate. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Technology skills are essential for accounting professionals and should be equally important in accounting curricula. Institutions measure technology-related curricular innovations in part through compliance with AACSB Standard A5. We investigate efforts to meet the requirements of Standard A5 by surveying AIS educators from 85 universities to examine efforts to prepare for accreditation review related to technology in accounting curricula. Quantitative results suggest that most institutions feel prepared but also provide some contradictory information that, when combined with qualitative feedback, raises questions about the degree of progress in technology integration. Common issues include widespread lack of increased faculty training, over-reliance on AIS classes to meet accreditation standards, and inclusion of basic spreadsheet and visualization skills as "technology" or "data analytics." We suggest a pathway to improve accounting pedagogy as it relates to technology through phased curricular changes and issue a call for administrators to support increased accounting faculty technology training. [ABSTRACT FROM AUTHOR]

The technology and data analytics developments affecting the accounting profession have a profound effect on accounting curricula. To meet the profession's current expectations, accounting programs need a fully integrated accounting curriculum to develop students with strong data analytic and critical thinking skills that complement their accounting knowledge. We provide a framework and resources for creating a data analytics-infused accounting curriculum. Using the Diffusion of Innovation Theory, we apply the theory's five stages to the infusion of data analytics throughout the accounting curriculum: knowledge, persuasion, decision, implementation, and confirmation. We present an analytics value cube to guide the integration of different analytic techniques. We recommend free tools, questions, and cases. While our focus is on accounting programs new to data analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings. [ABSTRACT FROM AUTHOR]

Copyright of Gazi Journal of Economics & Business is the property of Gazi Journal of Economics & Business and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The accounting profession is reshaping due to the processes' digitalisation imposed by the business environment and the accounting faculties are committed in providing a solid base of knowledge to future practitioners. The wide adoption of different emerging technologies, that have the potential to reshape the profession, has to be supported by accounting faculties by adapting the study plans so that graduates will develop the needed IT-related skills. The research proposition is to identify the IT subjects integrated into the accounting curricula from emerging EU countries and identify the changes. The dataset used for this research is represented by the curricula of study programs from 25 accounting faculties from eight countries. The sample was collected in 2018 and 2021. The results illustrate that universities started to address the growing need of integrating in the study programs more subjects regarding emerging and current technologies that facilitate and enhance accounting processes. The results illustrate that the accounting faculties are integrating more IT-related courses, but there is still room for improvement. This paper provides a glimpse of the progress made by universities in terms of the curricula' adaptation, thus being a reference for both researchers and the academic environment. [ABSTRACT FROM AUTHOR]

Employers continue to demand increased levels of team and interpersonal skills in graduating accountants. Scholarly and professional works continue to reinforce this demand. Despite this, there remains a dearth of resources available to universities to integrate team skills education into accounting curriculum. This paper directly addresses this issue by providing a specific teamwork curriculum for implementation in accounting programs. In this paper, we detail the team skills required of accounting graduates, provide implementation recommendations, supply a complete set of curriculum resources, and provide assessment templates. This paper reduces the barrier for universities to implement team-skills content within their accounting programs. [ABSTRACT FROM AUTHOR]

Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

SYNOPSIS: Technology is revolutionizing accounting. To survive, accountants must focus on areas where they can complement technology and carve out a competitive advantage where the expertise of accountants is uniquely needed. To do so, we highlight the new core competencies emphasizing the use of data analytics. We propose a new, revolutionized curriculum focusing on (1) providing students with a step-by-step framework/approach for analyzing the data that includes the use of statistics; (2) using data analytics across the accounting curriculum to build data analytics skills; and (3) incorporating the use of real-world data for its analysis. This new curriculum combines business acumen to provide context as well as technological adeptness to analyze the data, and prepares the CPA professional for the future. We conclude by arguing that the accounting profession faces a choice: either master technology or be mastered by technology. The choice is ours. Act or be acted upon. [ABSTRACT FROM AUTHOR]

Studies have reported that employers, graduates, and other stakeholders do not believe that higher education curricula facilitate the development of teamwork competencies adequately. In response to calls from Kennedy and Dull [(2008) Transferable team skills for accounting students. Accounting Education, 17(2), 213–224] and Levant et al. [(2016) Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395], we take a qualitative approach to explore the views of Master of Professional Accounting students on the value propositions of process controls and educator-led support. In thematically analysing survey and interview responses, this study reports that effective process controls support teams by creating a constructive environment where social learning can take place. The study shows that without adequate educator-led guidance, increased accountability processes in teamwork lead to the circumvention of time-consuming activities and greater conflict in teams. We contribute an evidence-based schema that places instructor-guided teamwork process controls at the centre of constructivist learning. The schema links students' value proposition of teamwork to the instructor's ability to change student perceptions. [ABSTRACT FROM AUTHOR]

This study aims to investigate the courses and course contents of master programs in forensic accounting offered by the universities abroad to provide a curriculum model for a similar program to be offered in Turkey. In this research, the curricula of 23 universities in the USA, Australia, the United Kingdom, and Canada, including six universities offering accounting programs with a concentration on forensic accounting and 17 universities with forensic accounting master's programs, were examined. Based on the content analysis conducted, a curriculum model was developed for ten core courses and two elective courses to be included in the first forensic accounting master's program that will be offered in the following years in Turkey, and for the minimum content of these courses. Finally, the core courses included in the curriculum were matched with the program learning outcomes and the knowledge sets that all forensic accountants should have. [ABSTRACT FROM AUTHOR]

The use of Teaching Learning Resources (TLRs) in instructional processes plays a very important role in education globally. TLRs cannot be underestimated in the teaching of all subjects including Accounting. Over the last few decades there has been considerable changes in the business curriculum and professional practices, the nature and role of the accounting education has been expanded, hence the need for practical teaching of the subject. This necessitates the use of TLRs to stimulate learners interest in the subject. Accounting teachers however seems to have fallen short of the new practical approach to the teaching of the subject in Ghanaian Senior High Schools. The study examined the use of TLRs in Senior High School Accounting lessons from the perspective of teachers and students in the Wa municipality of the Upper West Region. Census technique was used to obtain data from 395 respondents which consisted of 370 third year Accounting students and 25 accounting teachers in five selected schools in the municipality. Questionnaires and observation guide were the tools used to gather data. Descriptive statistics (frequencies, percentages, means and standard deviation) and thematic content analyses were the methods employed to present the results. It was found that a few TLRs were available in the schools involved but Accounting teachers hardly used them in lessons to deepen students' understanding of the subject matter because they are expensive to acquire. It is, therefore, recommended that key stakeholders in education which includes the Ministry of Education, Ghana Education Service, National Council for Curriculum and Assessment, school management, teachers and non-governmental organisations should partner with the Senior High Schools (SHS) in Ghana, specifically, those in Wa Municipality to provide adequate TLRs for Accounting lessons in order to build the capacities of teachers and facilitate students learning. [ABSTRACT FROM AUTHOR]

The study aimed to identify the role of teaching methods, curriculum and study plans, and practical training in improving the quality of accounting education in Yemeni universities in light of the standards of the International Accounting Association (IAESB) of the International Federation of Accountants (IFAC). The study followed the descriptive analytical method by the questionnaire. The study found that teaching methods, curricula, study plans and practical training can improving the quality of accounting education in Yemeni universities. The study recommended a number of recommendations, the most important of which is the development of teaching methods, the revision of curricula and study plans, with emphasis on practical training. [ABSTRACT FROM AUTHOR]

The information revolution, where the evolution of technology has a pervasive impact on all aspects of life and business, is upon us. The private sector has embraced new technologies, presenting opportunities while also giving rise to new risks. Although slow to start, organisations (or audit clients - auditees) have started implementing specialist information technology (IT) governance frameworks to mitigate the risks attributable to IT. Just as organisations have changed, it is expected that external auditors (auditors), and their education and training, would also have adapted their audit approaches to account for the impact of evolving IT on auditees. This has not necessarily been the case. The standards do not provide the necessary detail guidance on IT required by auditors. The university curriculum as well as supplementary text have neither kept up to date with the rapid changes in technology or the changes in governance frameworks. The objective of this research was to perform a curriculum audit of the sufficiency of the auditing text (i.e. International Standards on Auditing (ISAs) and supporting guidances and textbooks as required by the competency framework) used in the audit specialisation of training prospective CAs (i.e. the curriculum relating to IT as part of the audit process) in ensuring graduates (i.e. future auditors) are relevant in an ever-evolving IT-driven environment The study found that although several areas of the audit curriculum are appropriate, there is in fact a gap within the current curriculum relating to IT internal controls and risks that exist at a technology level. The study calls for curriculum renewal within the audit specialisation, giving specific consideration to technology or operational-level controls within the framework of general and application IT internal controls taught. [ABSTRACT FROM AUTHOR]

Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting lecturers in Indonesia regarding XBRL and examines their intention to integrate it into their curriculum. By conducting a survey on 110 accounting lecturers teaching at the undergraduate level in Indonesian universities, we find that most of the respondents have not yet integrated XBRL topics into their current curriculum. This phenomenon may result from the lack of dissemination of information about XBRL from related regulators and the lack of clarity about its relevance to employment. However, more than half of the respondents still believe that XBRL has future potential. Using a modified technology acceptance model (TAM 3) adjusted to predict the acceptability of XBRL topics in the curriculum, PLS-SEM approach is employed, the results support the proposed model significantly. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the pass rates of certified public accountant examinations from 2013 - 2017 examination periods, and to suggest a redesign of the accounting curriculum. The study examined whether requiring 150 credit hours of accounting education, increasing intermediate accounting course deliveries to at least eight credit hours, as well as having auditing and advanced accounting to have six credit hours, respectively. Also, the study examines the inclusion of governmental accounting, regulations, and business environment and concepts as part of the accounting curriculum. Finally, the study inquired about the effects of computer-based format and knowledge depreciation on CPA candidate pass rates. Despite the publication of the Bedford Committee's finding on the quality of accounting education, and the cosmetic changes that have been made to the accounting curriculum, the success rates of candidates continue to be dismal. In light of these concerns, it is obligatory for U.S. colleges and universities to embrace emergent accepted accounting curriculum findings to better position future certification examinations. [ABSTRACT FROM AUTHOR]

The study aimed to identify the role of teaching methods, curriculum and study plans, and practical training in improving the quality of accounting education in Yemeni universities in light of the standards of the International Accounting Association (IAESB) of the International Federation of Accountants (IFAC). The study followed the descriptive analytical method by the questionnaire. The study found that teaching methods, curricula, study plans and practical training can improving the quality of accounting education in Yemeni universities. The study recommended a number of recommendations, the most important of which is the development of teaching methods, the revision of curricula and study plans, with emphasis on practical training. [ABSTRACT FROM AUTHOR]

Flow theory is used in this article [Csikszentmihalyi, M. (1990). The domain of creativity ] to determine whether gamified resources, named Accountingame and Marketingame, possess certain characteristics which, in the form of educational games, increase the performance of Portuguese undergraduate students attending Accounting (N = 816) and Marketing (N = 195) curricular units for the first time. A structural equation model was used to look into the direct effects of the characteristics of the game, such as Concentration, Clarity, Feedback, Challenge, Autonomy, Social Interaction, and Perceived Learning, on students' learning Flow. Results clearly show that, with the exception of Feedback, all the other dimensions were Flow predictors. Overall, by introducing games into the curriculum, students' motivation and interest increased and demonstrates that games can be an effective way for students to learn. [ABSTRACT FROM AUTHOR]

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students' decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory. [ABSTRACT FROM AUTHOR]