Search

This empirical paper proposed collaborative learning as a strategy to enhance performance in Accounting among university students. There has been a notable continuous trend of poor performance in Accounting from the first-year level to the fourth year. Again, there is also a noticeable decline in the number of students majoring in Accounting despite alternatives to enhance Accounting among university students. This paper is underpinned by the bricolage theory, which advocates the reworking of existing ideas or items to produce something new to improve human conditions. We responded to two questions: what is the cause of poor performance in Accounting among university students and how collaborative learning can be utilised to mitigate poor performance in Accounting among university students? Data was collected through semi-structured interviews with three students and three lecturers who were purposively sampled. Thematic analysis was used to analyse the data collected. Findings revealed that lack of content conceptualisation, students' negative attitudes towards Accounting, lack of academic commitment, and lack of Accounting pedagogical skills are the main reasons for poor performance among university students. Further, findings revealed that collaborative learning in Accounting among university students broadens students' content knowledge and produces students with a variety of skills. In light of the above findings, we argued that collaborative learning should premise the teaching and learning of Accounting in higher education from a bricolage perspective. [ABSTRACT FROM AUTHOR]

The quality of a country's accounting education is closely related to the educational programs. Especially in accounting education, the number of accounting courses given, their credits, and course contents significantly affect the results of the education process. For this reason, an international comparison is made in the study to evaluate the quality of accounting education in Türkiye. In the study, first, explanations are made about the education system and accounting education in Türkiye and England. Then, the higher education programs of Marmara University, Faculty of Business Administration, Department of Business Administration, which stands out in accounting education in Türkiye, and the Accounting Department of The University of Manchester, Alliance Manchester Business School in England, are compared. The study results reveal similar and different points regarding accounting education at the higher education level between the two institutions. In the England example, it is seen that entrepreneurial university quality is at the forefront, and there are more application-oriented education programs compared to Türkiye. [ABSTRACT FROM AUTHOR]

This study explores innovative strategies to enhance instruction and learning in financial accounting within higher education institutions in South Africa. Acknowledging the dynamic nature of the business environment and the evolving learner demands, the research investigates various approaches for optimizing educational outcomes. Through a comprehensive literature review, the study identifies contemporary challenges in financial accounting education and underscores the importance of adapting teaching methods to foster a deeper understanding of complex accounting principles. This research aims to bridge the gap between secondary school outputs and the expectations of tertiary financial accounting programs. The study examines systemic factors affecting financial accounting education and employs a self-study narrative approach, utilizing reflexive praxis to delve into the lived experiences of accounting lecturers. The findings, presented through thematic analysis, illustrate the reflective practices of higher education lecturers, providing valuable insights for professional development and growth in the accounting field. The paper advocates for diverse pedagogical approaches to address the challenges faced by accounting educators, emphasizing strategies to overcome teaching impediments. This article aims to enhance the success of postsecondary teaching and learning in the accounting discipline in South Africa, considering the quality of students transitioning from secondary education and their expectations upon entering tertiary education. [ABSTRACT FROM AUTHOR]

In a post-COVID world, higher education institutions are debating several divergent delivery modes, searching for the optimal approach, with many calling for change and embracing technology in the current space. However, institutions (and their students) may only be somewhat ready for e-learning, especially in developing economies such as South Africa, with its many social justice challenges. The COVID-19 period forced higher education into the e-learning space, and many students were left behind due to a lack of access, inequity, challenges related to diversity, and the inability to participate in learning. This study aimed to analyse students' perceptions and experiences with using e-learning applications through the lens of social justice. Qualitative data were collected from accounting students registered at four South African residential universities (n = 1864). Themes emerged from the data analysis performed using a qualitative research analysis tool. These themes were classified and discussed under four social justice principles. The findings indicate a clear link between student experiences of e-learning and social justice, with some students finding successful participation in e-learning significantly more challenging than others. The nature of these challenges should be informative for institutions that are considering moving learning to online modes. Higher education curriculum developers, policymakers, institutions, and academics are encouraged to consider social justice principles when considering adapting to online or blended learning. [ABSTRACT FROM AUTHOR]

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 to management and economics students, enrolled in a Portuguese HEI, within the context of accounting course units. Applying the PLS method, a theoretical model was estimated. Our results suggest that HEIs should invest in easy access to online teaching platforms and conferencing systems and to promote collaborative and interactive learning. Since ERT contexts may become increasingly recurrent, online learning should provide students with appealing online classes, as part of an engaging educational experience. This study contributes to a research agenda on the impact of a disruptive event on the accounting teaching-learning process in a specific cultural setting. [ABSTRACT FROM AUTHOR]

This paper examined the need to update the accounting curricula in Ghanaian universities to address the issue of unemployment among accounting graduates, particularly in the context of the fourth industrial revolution (4IR). A qualitative approach involving document analysis and in-depth interviews was employed. Both purposive and snowball sampling methods were used to select a diverse group of participants, comprising government officials, accounting academics, employers, and graduates for the interviews. Data were analyzed using thematic review procedures. The study established the need for substantive changes in the accounting curricula in Ghanaian universities to teach 21st-century multi-disciplinary skills, balance practical and theoretical skills, provide a comprehensive range of financial and management accounting expertise, combine academic and professional credentials, and uphold strong ethical standards and integrity. Substantial modifications must be undertaken to the accounting curriculum to effectively address the issue of unemployment among accounting graduates. The findings require a stronger collaboration among government, academics, employers, graduates, and other interested parties in accounting to create an accounting curriculum that will focus on 21st-century skills and adequately blend theory and practice to reduce unemployment among accounting graduates. [ABSTRACT FROM AUTHOR]

Enrolling students in accounting programs based on their proficiency in English, Mathematics, and Accounting is a prevalent practice in many South African institutions of higher learning. However, certain institutions admit students into accounting programs based solely on their proficiency in English and Mathematics. This study posits that such students encounter challenges in integrating and acclimating to the accounting science milieu, consequently impeding their academic success. The research draws from the assessment of 112 first-year BCom (Bachelor of Commerce) Accounting Sciences students during the 2023 academic year. The findings affirm that students enrolled based on competency in Accounting, English, and Mathematics outperform those enrolled solely based on English and Mathematics competency. This underscores the necessity for further investigation into the determinants of success among students in accounting programs. Nonetheless, the study corroborates that self-determination and proactivity are significant contributors to success, notwithstanding students' lack of prior exposure to accounting principles. [ABSTRACT FROM AUTHOR]

AbstractThe purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions. The results, which are based in the setting of a South African accountancy programme, provides a unique context where time, in time-constrained assessments, are often perceived by all students as an encumberment. A quantitative approach was employed to examine student performance using 49 694 final-grade observations across various modules in an accounting specialised bachelor’s degree program and over a 11-year time-period. The results, obtained by comparing the grades achieved between students with and without LD’s, show that adopting a policy of providing relatively the same amount of extra time across all modules and over the course of a bachelor’s degree for students with LD is inadequate and an inequitable approach in the field of accountancy. Although this study was performed with a focus on time-constrained accountancy assessments, the results are far-reaching in suggesting that extra time policies and regulations be continuously adjusted and monitored for effectiveness, specifically the consideration that different undergraduate years of study may require different amounts of extra time. The results further guide the development of extra time policies by suggesting continuous revaluation of the extra time awarded to students throughout their accountancy studies.

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 path analysis show that planning and involvement in research and university support can increase the effectiveness of students' time management and improve satisfaction with the research outcome. Resource use increases the thesis complexity, too. The paper comprises a couple of implications: first, the quality of the thesis depends to a great extent on the initial planning phase, indicating that university support is crucial during preliminary work; second, university management must ensure the existence of necessary resources, which are a complex mix of supervision, collaboration, guidelines, and scientific sources. [ABSTRACT FROM AUTHOR]

Purpose: Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development. Design/methodology/approach: A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development. Findings: Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development. Practical implications: The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes. Originality/value: This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses. [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]

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 material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the 'when viewing' LC material categories, acknowledging the caution necessary if/when universities formulise such 'when viewed' thinking on their available LC material. [ABSTRACT FROM AUTHOR]

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C 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.)

Financial statement fraud generates many negative effects, including reducing people's willingness to participate in the stock market. If it also stigmatizes accounting, it may similarly adversely affect the quantity and quality of workers willing to become accountants, thereby potentially creating negative effects for years to come. We examine the impact of fraud on the labor force entering the accounting profession, which is a key input into the production of accounting information (i.e., the output). Using data describing millions of college students across the United States, we find incoming students are actually more likely to major in accounting when local frauds occur during their formative years. These students are also more likely to have attributes desired by the accounting profession (e.g., high academic aptitude) and are more likely to subsequently serve in public accounting and become Certified Public Accountants. In the context of other fields (i.e., all college majors), we find that fraud similarly spurs interest in other business disciplines, but not in majors outside of business schools. Those attracted to other business disciplines, however, generally possess different traits. Specifically, students entering accounting are distinctively more likely to exhibit values espoused by the accounting profession, including a predisposition to public service and less commercial orientation. Thus, nonpecuniary motives appear to uniquely drive accounting student enrollment following fraud. Collectively, our findings suggest that, while fraud is unmistakably bad, it appears to have the positive unintended consequence of attracting labor into business disciplines and, in accounting, increasing the prevalence of desirable traits among entrants. [ABSTRACT FROM AUTHOR]

In Higher Education and in Financial Accounting, we have designed an educational innovation, within a comprehensive learning approach, through the use of the "flipped classroom" methodology, "blended learning", e-rubrics, collaborative learning and self-assessment / Peer evaluation, guiding us towards a formative and shared evaluation, being implemented in "Financial Accounting III" during the 2020-2021 and 2021-2022 academic years. The purpose of this work is, within a «Design-Based Research» strategy, to explore the perception and satisfaction of the student with the «flipped classroom» methodology and if it differs according to the student's gender, an experience in the classroom where they participated 67 students, with a non-probabilistic sample of 39 students who completed the questionnaire hosted on the Moodle platform, an instrument with a reliability level of α= .940 (Cronbach's Alpha). For the analysis and discussion of the results, measures of central position and dispersion have been used, together with the Mann Whitney U statistic, showing the results a positive perception of the students towards the adopted methodology, without significant differences depending on their gender, a finding that provides support to higher education financial accounting professors interested in using the flipped classroom.

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 following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the accounting course assessment? We interviewed ten lecturers representing higher education institutions in Singapore that offer undergraduates and diplomas in accounting. Drawing on chaos theory in crisis management literature, we elaborate our findings thematically in five areas: assessment policies, formative and summative assessments, the role of technology, academic integrity, and addressing students' problems. Finally, we summarize our findings and conclude with lessons learned regarding accounting assessment in the crisis period. [ABSTRACT FROM AUTHOR]

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 autoethnographic account of an academic's experience of championing a dialogical informed assessment. Focusing on assessment, this autoethnographic study contributes to the growing dialogic pedagogy accounting education literature and challenges accounting academics to consider engaging in an open-book portfolio assessment informed by the dialogical education approach. [ABSTRACT FROM AUTHOR]

This article presents solutions to deal with the shortage of higher education courses in public sector accounting (PSA) and the gap between what is taught and what is required. The authors explain how courses can be made to be more relevant to the field's needs in order to avoid a lack of qualified personnel plaguing public administrations with the inability to address challenges. The authors recommend establishing degree courses in public sector accounting, as well as including some public sector accounting in public administration courses. Public sector accounting research has attracted considerable interest, yet the literature reports both a lack of university courses on public sector accounting (PSA) and a gap with the field's needs. This study develops a taxonomy of curricula contents and investigates whether university courses support public sector changes. The focus is on the international literature on public sector accounting education (PSAE) and Italian higher education institutions in light of the history of Italy's universities and the historical evolution of its public administration and accounting education. [ABSTRACT FROM AUTHOR]

This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students' current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to examine 640 accounting students enrolled in an undergraduate accounting program at an Australian university. A significant contribution of this study is improved prediction of academic performance and identification of characteristics of students deemed to be at risk. By partitioning students into sub-groups based on tertiary entrance scores and employing clustering of study units, this study facilitates a more nuanced understanding of predictor attributes. Key findings were the dominance of a cluster of second year units in predicting students' later academic performance; that gender did not influence performance; and that performance in first year at university, rather than secondary school grades, was the most important predictor of subsequent academic performance. [ABSTRACT FROM AUTHOR]

Copyright of Tendencias: Revista de la Facultad de Ciencias Económicas y Administrativas is the property of Universidad de Narino, Facultad de Ciencias Economics y Administrativas 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 rapid change in the field of mobile technology has caused mobile applications to become important learning tools in education. However, there is still a gap in the field of mobile applications compatible with the education curriculum in higher education. The aim of this research is to determine the mobile application usage intentions of the accounting students in the higher education system according to the Unified Technology Acceptance and Use Theory-2. For this purpose, a survey was conducted with 375 students who accepted to participate in the research among the students studying accounting at schools within Balıkesir University. As a result of the research, it was determined that the mobile application usage intention compatible with the education curriculum was at a high level. In addition, facilitating conditions, performance expectation, effort expectancy, and social influence were found to be important determinants of behavioral intention. [ABSTRACT FROM AUTHOR]

Chartered accountant educators and accounting students at a historically disadvantaged institution (HDI) in South Africa explored concepts of responsible decision-making and leadership, social justice and the effect of decisions on local and global communities and the environment within the business context. The workshop was grounded on the global, focusing on sustainable human and planetary well-being and the local, centring on the notion of ubuntu. Specifically, this workshop was framed in line with the notion of glo-ubuntu as an extension of global citizenship education (GCE). The workshop's purpose was to create a space for students to engage with the consequences of business leaders' decisions critically. This was to be achieved by drawing on their embodied knowledge and nurturing, as future business leaders, social awareness of the need for decisions that are just – towards social cohesion, restorative justice and planetary well-being through sustainable businesses. [ABSTRACT FROM AUTHOR]

The case study method or the case method is an important teaching method that has been used widely in education. Despite its importance, there is limited report whether the case study method has been successfully implemented in Indonesian accounting classrooms. This research aims to investigate accounting students' perceptions about the implementation of case study method in accounting education. This research is important to get an understanding of the usefulness of the case study method and the challenges surrounding the implementation of the case study method. A questionnaire is used to collect the data. We sent an online questionnaire to accounting students. The study found that while students believe that the case study method is quite useful for their learning and critical thinking, they also report challenges with its implementation. It is recommended that the instructor should provide sufficient guidance to complete the case study, and create an enjoyable and meaningful learning environment so that students can fully engage with the course that use case study method. [ABSTRACT FROM AUTHOR]

Various organizations, commissions and committees highlight the importance of teaching future accounting professionals through the combination of theoretical training and professional practice. The university must guarantee an accounting profession through graduates who can respond to the needs and global changes of the society. Curricular internships, conducive to experiential learning, allow the student to integrate classroom learning with professional practice, as well as to translate abstract theoretical concepts into reality. An increasing number of universities include the subject of internships within their curricula. All of this makes it interesting to analyse the impact these internships have on university students. This article presents, through factor analysis and the technique of structural equations, a model that comprehensively evaluates the impact of curricular internships in the accounting field on students. The information necessary to estimate the model was obtained through a questionnaire presented to students at the end of their internship period. The survey was completed by 279 students belonging to the Degrees in Business Administration and Management and in Economics at the Autonomous University of Madrid.

Copyright of Education Policy Analysis Archives / Archivos Analíticos de Políticas Educativas / Arquivos Analíticos de Políticas Educativas is the property of Educational Policy Analysis Archives & Education Review 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.)

Legal training for the graduate in Accounting and Finance has special significance for the solution of professional problems through the exercise of the functions they perform in the business environment and in the different spheres of action. The changes occurring in the economy are carriers of a strong legal component, which implies the updating or creation of the legal rules governing accounting, which demands a professional performance more consistent with the current requirements of legality. The aim of this work is to analyze the main theoretical references that support the legal training of the graduate in Accounting and Finance. The theoretical systematization, in the current stage of the research, allowed assuming the ideas of several authors, as support of specific criteria in the context of this research directed to the improvement of the training process according to the priorities of Cuban Higher Education. [ABSTRACT FROM AUTHOR]

Purpose: This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired—and what the accounting profession in Canada requires and deems necessary. Design/methodology/approach: Using the 44 sub-competencies listed under the main seven competencies set by CPA, a pair of questionnaires were drafted. The first questionnaire asked post-secondary accounting students to rate their perceived confidence in these 44 sub-competencies and received 105 responses. The second questionnaire asked accounting professionals to rate the frequency and degree of use of each sub-competency in their workplace and received 72 responses. The responses to the two questionnaires were used to compare perceived student competencies with industry expectations. Findings: The study suggests an industry-neutral framework that employers and post-secondary institutions (PSIs) can use to determine where knowledge gaps exist between students' qualifications and professionals' requirements. The paper concludes that while there are synergies in many competencies in the accounting field in Canada, there are also areas of discord. Research limitations/implications: The study relies on one accredited PSI. Relying on one case study limits the ability to generalize the findings. Nevertheless, the in-depth nature of the study allows it to shed light on many key issues related to accounting education and the profession in Alberta, Canada. Originality/value: This paper adds to the existing literature by exploring the gap between what students learn and what the profession needs in the accounting field in Canada. Studying Canada adds to the accounting knowledge and draws attention to gaps that could exist in other countries. To the authors' knowledge, this is the first paper to focus on Canada from this perspective. The paper also proposes a curriculum development model that is based on market needs and applicable to all fields of knowledge. [ABSTRACT FROM AUTHOR]

This study examined the impact of artificial intelligence (AI) literacy on the skills of future Thai accountants as financial analysts. It used quantitative methods to survey students from different academic years studying accounting in Thai higher education. The study utilized structural equation modelling to investigate the correlations between AI literacy, adaptability, critical thinking, and financial analyst skills. The results revealed that AI literacy had a significant positive impact on both adaptability and critical thinking, which subsequently led to improvements in financial analysis abilities. Adaptability played a crucial role in facilitating the actual use of AI knowledge. The study then applied stage of change theory to conceptualize the integration of AI into accounting processes, emphasizing a significant transformation in the training of accountants to adapt to the technological environment. The findings emphasize the educational prerequisites for AI in the accounting industry and call for curricular changes to successfully develop AI skills. This study advocates for ongoing educational reforms that are in line with technological improvements to better prepare future accountants for the digital era. • Students with strong AI literacy skills excel in data interpretation, decision-making, and innovation. • AI literacy directly enhances critical thinking and adaptability. • Adaptability is crucial for modern accountants. • Accountants are in the early stages of AI adoption and integrating it into their practices. [ABSTRACT FROM AUTHOR]

Technology acceptance models have been used in the higher education context to understand students' acceptance of various learning technologies. Not only was the use of e-learning technologies heightened during the COVID-19 pandemic, but the shift to predominantly online teaching and learning was abrupt. It has become clear that acceptance of e-learning technology will be crucial for higher education in a post-COVID-19 world. Thus, the purpose of this study was to determine the acceptance of e-learning applications by accounting students at residential universities in South Africa. The Unified Theory of Acceptance and Use of Technology (UTAUT2) was adapted for this study to examine the relevance of its constructs in understanding students' intent to use e-learning applications. Accounting students registered at four South African universities completed an electronic questionnaire (n = 1 864). Structural Equation Modelling using the Partial Least Squares method was used to test the hypothesised relationships. The findings indicate that performance expectancy, social influence, facilitating conditions, and habit have a significant relationship with behavioural intention to use e-learning applications. However, gender, academic performance, and level of study do not have a significant moderating effect on these relationships. The study reported in this paper contributes to technology acceptance research by testing the UTAUT2 model in a cross-institutional context with a larger sample size than used in similar studies. Furthermore, it has practical value for higher education policymakers, institutions, and lecturers in their attempts to adapt to blended and online learning models. [ABSTRACT FROM AUTHOR]

U.S. studies have found that stratified graduate education accounts for most of the relatively strong intergenerational socioeconomic association among postgraduate degree holders. The same association has been observed, but not explained, in countries with higher education systems that differ from that of the United States. We explore the mediation role of undergraduate- and graduate-level stratification in accounting for the intergenerational occupational association among postgraduate degree holders in the United Kingdom. We find that the unequal distribution of undergraduate-level education and path dependency between undergraduate- and graduate-level stratification help to give rise to an unequal occupational outcome by social origin among postgraduate degree holders. We explain this by the tight coupling of undergraduate and graduate education in the United Kingdom. Our analysis also illustrates the need to go beyond graduate education in understanding social origin inequality among postgraduate degree holders to examine the role of undergraduate education and how it is linked to graduate education. [ABSTRACT FROM AUTHOR]

Gamification offers a motivating methodological toolkit in several areas of higher education. Facilitating student activity, the learning-by-doing approach, creating diverse learning paths, and redefining training output requirements are significant challenges for instructors. This task is a creative process, with the steps of mapping the „environment”, implementing and testing necessary improvements, and „fine-tuning”, when making changes based on experience to get as close as possible to the desired goals. Innovations in university accounting education that adapt to the needs of today’s students take place in the various teaching workshops. It is important to share our experiences and results. This article provides insight into the development processes at the Accounting Foundations of Budapest Corvinus University within the subject Basics of Accounting, the previous theoretical foundation, and the results following the application. The authors collected data on the reception of the work based on a student questionnaire. The reviews give positive confirmation. Students appreciate the varied methods and that their final result is based on the summation of many different parts of the assessment. [ABSTRACT FROM AUTHOR]

COVID-19 is behind us, that is, it no longer poses a direct threat to the normal functioning of higher education. Nevertheless, the answers to the challenges in teaching, brought with it by COVID-19, have become an integral part of the curriculum of higher education institutions. When it comes to online teaching in accounting courses, additional creativity was expected from the teaching staff to successfully transfer knowledge. This was a particularly difficult challenge for those institutions and teaching staff who had not previously applied online teaching and online tools in the teaching process. The research was conducted on students of the Faculty of Economics of the University of Mostar (EF Mostar, FEM) and students of the Faculty of Economics of the University of Split (EF Split, FES), who took one or more accounting courses in the pandemic academic year 2020/2021 and partly in the academic year 2021/2022. The paper tried to offer answers to the questions about the degree of student satisfaction with online teaching, what are the advantages and disadvantages of this kind of teaching, and in which aspects there is room for improvement when considering the teaching of accounting courses in the context of online teaching. [ABSTRACT FROM AUTHOR]

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 name is blind as per the review requirement of the journal), New Zealand as a case study, and the COVID-19 pandemic as a natural experiment, we explore a sense of belonging in our accounting students. We speculate that whether the new circumstances be beneficial or detrimental to students' sense of belonging would depend on many factors. Our study offers practical implications for accounting educators and the higher education sector to enhance students' sense of belonging when facing disruption. [ABSTRACT FROM AUTHOR]

What is accounting today? Are conventional definitions of accounting adequate for the early 2020s? What definition do you teach? Accounting is positioned in this study as not a mere neutral, benign, technical practice. It is also a social practice and moral practice as understood based on the important research of accounting scholars across the past 40 years. The paper supports a new definition of accounting as technical, social and moral practice, proposed by Carnegie, G., Parker, L., & Tsahuridu, E. [(2021a). It's 2020: what is accounting today? Australian Accounting Review, 31(1), 65–73. https://doi.org/10.1111/auar.12325; (2021b). Redefining accounting for tomorrow. IFAC Knowledge Gateway, April 6. ]. The era of calculative order in which we live is illuminated using a tailored case study on global university rankings, using the lens of the proposed definition of accounting. It is intended to provide a better understanding globally of the effects of accounting emergence and change to both professional accountants and non-accountants. Readers may ask 'why'? Accounting has not attained its full potential and can contribute to shaping a better world from tomorrow. [ABSTRACT FROM AUTHOR]

Accounting education has previously been slow to adapt to the rapidly changing educational and global environment. The COVID-19 pandemic has provided a catalyst to reimagine and redesign innovative learning and teaching and assessment approaches that encompass a broader conceptualisation of accounting. This paper future orientates accounting education by firmly embedding technology, the development of professional skills and industry engagement at its heart. It also discusses vital supporting architecture and mechanisms to empower accounting educators to initiate and enact meaningful change. This paper contributes to the debate about the relevance of accounting education and provides several suggestions for ensuring its future applicability and ongoing sustainability. [ABSTRACT FROM AUTHOR]

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]