Since 2010, gamification, a concept and practice, gained attention in academic research. Results of its effectiveness were mixed and often lacked the use of grounded models or frameworks. Dichev et al. (2019b) proposed the existence of demotivational factors and highlighted two distinct sets of motivational drivers--one linked to game elements and…

Learning and teaching of Accounting at all levels of education require the adoption of learner-centred approaches. However, a number of studies have shown that educational initiatives that entail a shift from teacher-centred to learner-centred learning and teaching practices often fail at classroom level. Lack of ability to teach in…

Discussion and comparison of faculty salaries in academia is an ongoing research interest for all stakeholders in higher education. The intention of this research is to understand the differences in faculty salaries within five business classifications and across other academic subject areas. Various authors have examined different aspects of…

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…

This paper uses data from 4745 first-year accountancy students of a large South African university, for a 7-year period (2011-2017), to understand how certain skills endowments and individual attributes have changed in their contributions to student's performance over time. To do so, the variance associated with an external shock to the learning…

This spotlight focuses on data from the 2013 CDS to better understand how higher education institutions approach financial management systems. Information provided for this spotlight was derived from Module 8 of Core Data Service (CDS), which asked several questions regarding information systems and applications. Responses from 525 institutions…

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

This paper addresses issues raised in two recent papers published in this journal about the UK "Association of Business Schools' Journal Quality Guide (ABS Guide)". While much of the debate about journal rankings in general, and the "ABS Guide" in particular, has focused on the construction, power and (mis)use of these…

Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

According to the Bureau of Labor Statistics, throughout their careers, college graduates change multiple jobs and several careers, often remotely related to one another or to their major field of study. Experts project that the majority of newly created jobs requiring college education would involve extensive and prolonged on-the-job training of…

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

This "Rejoinder" responds to criticisms made by Simon Hussain (2011) about the construction and operation of the "Association of Business Schools' (ABS) Academic Journal Quality Guide". In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of…

Insights into students' understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students' understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning…