Purpose: This study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their education. Design/methodology/approach: A qualitative analysis was used through semi-structured…

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…

Purpose: This study investigates the determinants of digital competencies (DC) of students and professionals in accounting. Design/methodology/approach: A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and…

Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom's taxonomy was investigated. ICT…

In the ongoing march of industrial evolution there comes along technologies that have the power to transform businesses as we know it. The Internet revolutionized business/marketing in the nineties and today and bockchain has the potential to do the same for commercial transactions. Blockchain is a peer-to-peer model that can speed up processes…

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…

Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT skills in accounting education, many employers and professional associations are calling for integration of accounting curricula…

New technologies in accounting are widely regarded as crucial to building organisational success. They have, and continue, to impact on the requisite skills for graduate and early career accounting professionals. This research focuses on how well universities, employing organisations, and professional associations are preparing early career…

Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study…

The paper investigates the use of dashboards and data visualizations as a teaching tools in accounting units. Accounting has a growing demand for data analytics and visualization and current graduates usually lack understanding and skills in this area. The paper addresses this gap by introducing dashboards and data visualizations in teaching…

Purpose: This paper aims to evaluate the undergraduate and graduate accounting students' perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach: A five-point Likert scale questionnaire was applied to 361 undergraduate and…

This study extends the social influence factor in the Unified Theory of Acceptance and Use of Technology (UTAUT) model by delineating it into coercive, normative, and mimetic pressures based on institutional theory. It investigates the role of each institutional pressure in influencing the behavioural intention of accounting lecturers in…

The problem that was investigated is if the level of cybersecurity knowledge held by technology leaders at Appalachian Ohio schools is placing those schools at risk for exploitation. The research method selected for this study was a quantitative study with a correlational research design. The study looked at two key factors in this relationship,…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

This research article investigates the impact of using a Monopoly Board Game (MBG) in the teaching learning process of financial statement analysis (FSA) to information technology management students, who earlier had little or no finance or accounting prior educational background. The subjects were students (N=159) in an Indian University. The…