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…

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…

This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students' listening skills. It identifies gaps in the conceptualisation of listening within accounting education research. Research and teaching agendas are then developed which provide a framework for more…

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…

Maloof & Associates (M&A), a well-regarded small auditing and accounting firm in Atlanta, kept a close eye on the media buzz surrounding ChatGPT. The partners knew that they must make decisions soon regarding the new technology, but they did not realize how soon until they lost a long-standing and substantial client to a rival that had…

Purpose: This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors…

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…

The gap between academic standards and expectations of British academics and those of international students has a direct impact on student success. And where this expectation gap is identified, the institutions have a responsibility to look to close it. Researchers identified more extensive areas of conflict such as learning styles,…

Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain's great potential, several studies point out that tangible applications in accounting and auditing are slow to develop and to become widespread. This article looks at the practices and strategies of blockchain education in…

While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less…

This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students' perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of…

This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum.…

This study investigates the identities, identity work and emotions of an international accounting teacher working in the UK. An autoethnographic method is adopted to explore the self-reflexive account of the accounting teacher in a UK university during the COVID-19 pandemic from 2020 to 2022. Personal narratives are analysed in combination with…

The implications of the circular economy system are important in creating a balance of sustainable economic activities. This study aims to analyze student awareness as agents of change towards circular economy principles and practices in terms of knowledge, attitude, and behavior (KAB) variables based on a gender perspective and the correlation…