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The accounting profession is an integral part of the business world. With an undergraduate degree in accounting, students have various career paths. In recent years, there has been a decline in the number of students selecting accounting as a major, creating concern and a demand for such students. This study surveyed students enrolled in three different introductory business classes. They were asked to identify what is important to them when selecting a major and whether they can achieve that with an accounting major. Additionally, the students were asked if there are initiatives that can occur in introductory business classes that would make students interested in becoming an accounting major. Findings intimate that a collaborative effort is required between higher education (instructors and institutions) and the profession to improve accounting major enrollment. [ABSTRACT FROM AUTHOR]

Experts tend to produce complex texts but mistakenly consider them an easy read for their audience. Accounting professors likely exhibit such expert bias in formulating exams. Consequently, students struggle with comprehension, giving rise to high failure rates and a shortage of talent for the profession. This study explores the potential of ChatGPT for overcoming expert bias and improving financial accounting exam texts to increase comprehension and performance and reduce frustration and confusion. We ask three key questions: (1) Does text modification with ChatGPT lead to increased perceived comprehension?, (2) Does text modification with ChatGPT result in better performance?, and (3) Does perceived comprehension mediate the relationship between ChatGPT-based text modification and performance? We find that students benefit from ChatGPT-based modification through increased perceived comprehension and reduced confusion and frustration. Causal mediation analysis suggests that improved perceived comprehension attributes significantly to exam performance, but we cannot document an overall positive effect. JEL Classifications: A2; A22; M4; M41; I23. [ABSTRACT FROM AUTHOR]

Building on theory by Argyris and Schön (1974) and theory on mental models, we argue that a disconnection between the terminology used in management accounting education and practice may be one of the clearest indicators of a theory-practice gap. For this reason, we examine to what extent practitioners understand and use commonly taught management accounting terminology. Overall, we expect a large gap between terminology taught and used, which we expect to depend on the organizational context of the management accountant and whether (s)he exerts a business partner role. We also expect that this gap may hamper management accountants' professional identification. Survey results show, in contrast to our expectations, a limited theory-practice gap, even if concepts coming from frameworks and typologies are distinctly underused. Further, we find that the gap is smaller for management accountants performing a business partner role. Data availability: The data are available upon request from the authors. [ABSTRACT FROM AUTHOR]

"Issues in Accounting Education" aims to advance accounting education by publishing research, case studies, and learning strategies that assist accounting faculty and encourage pedagogical innovation. The journal welcomes submissions from all national contexts with content relevant to an international audience. Sections include Educational Research focusing on empirically derived studies, Case Studies designed for immediate use by faculty, Teaching Notes available to full-member subscribers, and Learning Strategies for instructors. The review process involves initial review, formal review by editors and reviewers, revisions, and final publication decisions. Authors must adhere to guidelines for submitting manuscripts, including disclosure of conflicts of interest and approval for research involving human subjects. [Extracted from the article]

This paper describes the Accounting Careers of Tomorrow (ACT) professional development program offered at a large, urban university. ACT is an experiential learning activity hosted at a public accounting firm, where students engage with employees from firms and corporations while immersed in a natural business environment. It provides a free event accessible to working and otherwise underserved students. The six-hour event was developed using experiential learning theory and community stakeholder feedback. It focuses on three key areas: (1) career exploration, (2) professional development, and (3) knowledge of personal and professional ethics. Results indicate that ACT improves students' knowledge and confidence in these areas, with students especially learning from the mock interview session. This learning strategy discusses current challenges in accounting education, reviews the literature on experiential learning, and documents ACT's development, implementation, and efficacy. It also provides guidance on how it can be adopted face-to-face, online synchronously, and online asynchronously. Data Availability: Data are available from the authors upon request. [ABSTRACT FROM AUTHOR]

Research interest in oralities, traditional Indigenous dialogic forms of communication, is growing. Various oralities have been valuable in Oceania social research in fields such as leadership development and climate change. However, in the transition of traditional forms to formal research, attention can be paid to on-the-ground details and matters of culture rather than to ontological framings. This article provides two ways to attend to this issue. The first refers to the Oceania Oralities Framework, a representation of ontological elements that inform the performance of oralities in the region. The second is an exploration of the way cultural groups’ prioritised principles are useful for conducting research through an Oceania orality and which map onto the framework. The framework and principles are demonstrated through the example of tok stori, a Melanesian orality and an account of education research in the institutional domain. However, these ideas have potential in any social domain or field of social research, and in contexts that invite research through traditional oralities beyond Melanesia. [ABSTRACT FROM AUTHOR]

In March 2020, Vietnam's Minister of Finance (MoF) issued Decision 345/QD-BTC, endorsing the adoption of Financial Reporting Standards for full IFRS implementation by 2025. This study, using curriculum implementation theory, examines factors affecting accounting academics' time spent on teaching IFRS. Drawing on the opinions of 198 academics in Vietnamese accounting programs, the findings highlight the significant impact of these factors on IFRS coverage time. Further, the paper offers suggestions for MoF's progress assessment efforts and aids schools and external stakeholders in hastening IFRS integration in accounting education. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach. Design/methodology/approach: To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for the attainment of the objectives of study. In the first phase of study, international related literature was reviewed (n = 2,176). After several screenings for measuring the quality of the related literature including Critical Appraisals Skills Program (CASP), the total number of selected papers was 48, and 2,128 were excluded. Findings: The present research proposed a comprehensive conceptual model for sustainable education and international accounting students' satisfaction, with seven components and 63 indicators. To assess the credibility of phases, the indicators were presented to five experts independently. The reliability of the proposed conceptual model was tested using Cohen's Kappa coefficient and analyzed in SPSS. Kappa's coefficient showed that the agreement level was high and the reliability was high too. Originality/value: Sustainable education and student satisfaction are crucial for maintaining a competitive international education market. There are ongoing debates about accounting education, particularly accreditation challenges and the need for clear regulations on academic interaction with practice. Accounting education has also been criticized for being outdated, promoting surface-level learning and neglecting the development of broader skills in university graduates. Therefore, it is important to understand sustainable education for international accounting students. The present study aims to identify the aspects of accounting educational services that international accounting students perceive important for increasing satisfaction. This research provides empirical evidence and suggests potential avenues for future research in other countries. [ABSTRACT FROM AUTHOR]

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.)

Purpose: This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach: To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners. Findings: The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan. Research limitations/implications: The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan. Originality/value: The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. Design/methodology/approach: The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR. Findings: The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about "forensic accounting research" compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting. Practical implications: FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people's interest in forensic accounting. Originality/value: The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR. [ABSTRACT FROM AUTHOR]

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]

Copyright of RIED: Revista Iberoamericana de Educación a Distancia is the property of Revista Iberoamericana de Educacion a Distancia 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.)

AbstractIn this paper, we argue that the attempts to centre education in one of its three constitutive aspects that have long determined the discourse on the purpose and aims of education run the risk of one-sidedness. Theories of student-centred education have been in vogue for many centuries now, having been born out of a polemic against teacher-centred education which focuses on knowledge transfer. In turn, recent thing-centred or world-centred accounts of education polemicize against student-centred accounts and their privileging of individual learning processes. However, each side of this multifaceted polemic is one-sided in its own way, and this has held back not only theories of education, but also educational practice. We argue that educational theorising that is not attentive to all three aspects and dimensions of educational practices – teacher, student, and world – will ultimately lead to a poorer understanding of the purpose and aims of education. Here, we argue with Hannah Arendt that educational love must be polyamorous. [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 article discusses the meaning of judgment in engineering and engineering education, and it does so by introducing the work of political thinker Hannah Arendt. The argument presents Arendt's non-cognitivist account of judgment as a counterpoint to prevailing conceptions of engineering judgment. Moreover, it suggests that Arendt's unique perspective on what it means to be human in the context of modern technoscience is relevant to the discussion on the place of the humanities and liberal arts in engineering education. [ABSTRACT FROM AUTHOR]

The objective of the study is to analyze the wage gaps between formal and informal workers in the Central Zone of Peru, since there is a high presence of informality in approximately more than 75.0 % of the economically active population, that is, three out of four people are informal in Peru in spite of the facilities granted by the state for formalizations. In relation to the above, the objective was to analyze the divergences in the wage gaps between formal and informal workers in the central zone of Peru using data from the National Household Survey (ENAHO) and a methodology established by Heckman, Mincer and Oaxaca. The results show that lack of education accounts for approximately 30.9% of the wage differences between formal and informal wage earners. Having incomplete primary education increases earnings by about 42.0% for formal and 52.9% for informal workers compared to those with complete education, given the majority of workers have primary and secondary education levels in the data obtained. In the Oaxaca model, lack of education contributes to approximately 23.3% of the wage differential between formal and informal workers. [ABSTRACT FROM AUTHOR]

This research aims to clarify the impact of practical training for the students of the Accounting Department at the National Institute of Administrative Sciences on professional performance and shed light on the importance of qualifying and empowering students of the accounting department at the Institute and preparing them scientifically and practically to meet the needs of the labor market. It was taken views of a sample of faculty members at the National Institute, and some Accounting and Auditing Offices on one hand, and on the other hand, a sample of students from the accounting department of the Institute, The researcher reached a set of conclusions, the most important of which was: − The lack of cooperation between the institute and the accounting offices and institutions concerned with the accounting profession, to train students during the study, and the curriculum was restricted to the theoretical side, while neglecting the applied side despite its importance. − The weak labor market contribution to improving and developing the quality of accounting education, and we can consider this research as an indicator for officials of the institute in particular, and higher education, vocational education, labor market in general, to take care of the practical side of students during the study, and continue qualify the academic staff in order to serve the educational process to supply the labor market with qualified competencies and able to meet the needs of the labor market. [ABSTRACT FROM AUTHOR]

In this Voices: Reflective Accounts of Education essay, Eghosa Obaizamomwan-Hamilton argues that for her, and for many Black women, hair is integral to her identity. She situates her knowledge and theorizing in her own body and uses her hair as a way to conceptualize her experiences as a secondary teacher in the anti-Black space of education. Employing what she calls the Bantu Knot Theory, she looks at her hair identity across time to weave together and explore the intricacies and nuances of her experiences in education. She contends that this theory is about constructing her interlocking identities and demonstrating how Black hair is a major marker of her intersectionality as a Black woman educator. [ABSTRACT FROM AUTHOR]

In this Voices: Reflective Accounts of Education essay, Gloria Ladson-Billings, Django Paris, H. Samy Alim, and Na'ilah Suad Nasir speak to the past, present, and future of culturally sustaining pedagogies. This dialogue marks the tenth anniversary of the Culturally Sustaining Pedagogies Symposium, published in the Harvard Educational Review in 2014, where the authors illustrated how culturally relevant, sustaining, and revitalizing pedagogies are part of a long tradition seeking to center culture and justice in teaching and learning. This conversation also builds on dialogues initiated by HER in 2017 on cross-pollinating culturally sustaining pedagogy with disability studies. In this current dialogue, which has been edited for publication, the authors reflect on key developments in the field over the past ten years and engage with culturally sustaining pedagogy in light of ongoing global movements and issues of the current moment. They offer directions forward for research and practice, including rethinking culture and theorizing alongside communities. [ABSTRACT FROM AUTHOR]

By incorporating employability skills within the accounting curriculum, universities face the issue of how best to recognise students' achievements. Digital badges are emerging as a potential means to recognise such achievements. Being shareable on social media sites, such as LinkedIn, and on other platforms, badges allow students to showcase their attainment of employability skills to potential employers. As student acceptance is a prerequisite to the success of this technology, this exploratory study examines accounting students' perceptions of badge usefulness and ease of use, and whether these influence their intentions to use them for job applications. We also examine factors that contribute to these perceptions. A survey is undertaken of accounting students within a single university. Results suggest that both subjective norm and perceived usefulness directly influence intentions, while job application relevance and perceptions of external control have important indirect effects. Implications for universities are discussed and future research opportunities identified. [ABSTRACT FROM AUTHOR]

Low passing rates are common in asynchronous introductory accounting courses due to the challenging material and the online setting. While peer support involving knowledgeable peer assistants has been shown to improve face-to-face students' performance, it is unknown whether it will be effective when used online. Another issue of traditional peer support is the low participation rate. This study implemented a modified peer support model that involved a direct peer assistant (DPA) actively engaging online introductory accounting students. We found that students with a DPA participated in substantially more peer-supported activities (PSAs), especially when their current exam performance was low. Further, PSA participants had more positive subsequent grade changes and visited learning and homework systems more frequently than non-participants. Overall, the study suggests that in asynchronous introductory accounting, peer support carefully designed to provide extra student engagement will achieve desired participation rates and increase student grades and effort. [ABSTRACT FROM AUTHOR]

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are 'net income' and 'value creation', (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students' sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well. [ABSTRACT FROM AUTHOR]

The current study examines the impact of teacher video presence on student performance and satisfaction in a regular asynchronous online course required as part of an undergraduate accounting program. For a sample of 115 students registered in the course, the results indicate that 'enhanced strategic' teacher video presence does not lead to better learning outcomes than use of videos with no teacher video presence. However, it does increase the satisfaction of students who do not participate in separate Zoom meetings with the teacher. To our knowledge, this paper is the first to analyze the impact of teacher video presence in a regular 15-week asynchronous online course in an undergraduate program, including impact on student satisfaction. By comparing two extremes, 'enhanced strategic' teacher video presence and no teacher video presence, the experiment provides an acid test of the effect of teacher video presence in a regular undergraduate online course. [ABSTRACT FROM AUTHOR]

Stakeholders agree that accounting graduates need excellent relational acumen (communication, leadership, people, relationship-building, teamwork, self-management, and emotional intelligence [EI] skills) to successfully navigate an increasingly multicultural and digitally impacted workplace. Prior research has mainly evaluated the effectiveness of specific educational interventions in developing certain components of students' relational acumen. However, students might not benefit fully from such interventions if their awareness of behavioural styles is not first enhanced. Using action research, the researchers implemented a reflective self-assessment workshop on behavioural styles. The participants perceived their relational acumen capacity to increase from 64% to 72% developed because of the workshop, with the largest improvements relating to relationship-building and communication skills. Students with different behavioural styles benefitted from the workshop in different ways; the workshop targeted the areas in which groups of students reported a deficit prior to the workshop. The research contributes to accounting education by specifically identifying student self-awareness and social awareness (the internal dimensions of EI) pertaining to behavioural styles as possible activators for relational acumen development. The findings are useful to accounting educators seeking to develop students' relational acumen capacity. The guidance compiled could be employed by students and educators to facilitate awareness of behavioural styles. [ABSTRACT FROM AUTHOR]

Academic burnout, a significant negative predictor of academic performance, appears to be increasing. We examine antecedents of academic burnout among accounting majors – cognitive test anxiety, maladaptive perfectionism, and self-compassion. Based on a survey of 159 accounting majors across three years, we find that more than 85% of accounting majors report modest to high levels of burnout. Cognitive test anxiety and maladaptive perfectionism are at higher levels than observed in earlier samples of college students. Academic burnout is higher among those with higher levels of cognitive test anxiety and somewhat lower among those with higher levels of self-compassion. Although maladaptive perfectionism is not found to be related to academic burnout, it does lead to higher levels of cognitive test anxiety. Higher levels of self-compassion lead to lower levels of both cognitive test anxiety and maladaptive perfectionism, and is particularly critical to alleviating academic burnout when examining the test anxiety subfactor for freezing up (i.e. when students are unable to organize thoughts during an exam due to anxiety). In all, our study provides a first step in unpacking the antecedents of academic burnout among accounting majors. [ABSTRACT FROM AUTHOR]

This paper traces the researcher's development of, and reflection on, the experience of developing a gamified learning experience for the time value of money, as a pedagogical resource for student learning and engagement with threshold concepts. A constructivist methodology was adopted to support the social and collaborative activity of learning in gamified learning experiences. The gamified learning experience for the time value of money was created and deployed as the experiment treatment for a research project which examined student engagement in learning, self-efficacy, and learning outcomes through gamification of curriculum in accounting and finance. The checks and balances employed to ensure the reliability, rigour, trustworthiness, and credibility of the treatment, and the design considerations to facilitate replication and generalisability, are described and discussed. A roadmap for development, creation, and deployment of a gamified learning experience is provided to assist educators and learning designers who are seeking to include gamified learning experiences in their courses. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting 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 article discusses the importance of integrating project management and management accounting to improve trust in project information. It highlights the differences and similarities between the two disciplines, emphasizing the need for collaboration and understanding between project team members. By combining the strengths of project management and management accounting, project outcomes can be more effectively planned, controlled, and communicated. The author, Muhamed Abdomerovic, provides insights based on his extensive experience in project management and engineering. [Extracted from the article]

"Accounting Horizons, an American Accounting Association journal, aims to connect academics and non-academics by publishing rigorous research on various accounting topics. The journal welcomes original research papers, commentaries, debates, and editorials on subjects such as accounting ethics, data analytics, diversity, and sustainability. Manuscripts undergo peer review and must adhere to specific guidelines for submission, including disclosure of conflicts of interest and approval for studies involving human subjects. The review process involves initial evaluation, formal review by editors and reviewers, revisions, and final decisions. The journal also encourages submissions of perspectives from diverse voices and emphasizes ethical research practices." [Extracted from the article]

This research aims to explore the adaptation of feminine accounting in household financial management practices among housewives in RT 005 RW 006 Kelurahan Gumuruh. A qualitative approach using case study methods was employed to understand how feminine accounting can create a more inclusive and gender-responsive financial management system. Data were collected through interviews, observations, and document analysis. The results show that feminine accounting enables more equitable and gender-sensitive household financial management. Additionally, the adaptation of feminine accounting supports family welfare by enhancing women's participation in financial decision-making. This study recommends training and education on feminine accounting to strengthen housewives' roles in effectively managing family finances. [ABSTRACT FROM AUTHOR]