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…

Leveraging Pekrun's (2006) control-value theory and Festinger's (1954) social comparison theory, I explored college students' experiences with academic social comparisons (real or perceived) specifically as they relate to achievement emotions (i.e., anxiety, pride) and self-regulated learning strategies (i.e., time and study environment, effort…

Precision education is now recognized as a new challenge of applying artificial intelligence, machine learning, and learning analytics to improve both learning performance and teaching quality. To promote precision education, digital learning platforms have been widely used to collect educational records of students' behavior, performance, and…

This study examines the determinants of learning strategies employed by undergraduate accounting students in an emerging economy. Specifically, it investigates the impact of institution, teacher, and personal determinants on accounting students' utilisation of a particular learning strategy. In line with Information Process Theory (IPM), a…

This research was undertaken to identify the learning approaches used by Malaysian secondary school students of Principles of Accounting in the context of ICT-supported learning environments. The revised Two-Factor version of the Learning Process Questionnaire (R-LPQ-2F) was adapted to appraise the learning approaches used, while the…

The persistent work-readiness gap between accounting education and practice highlights the urgent need to develop stronger critical-thinking skills in graduates. This qualitative study was conducted to explore how a cocurricular online program at a South African, private, higher education provider contributed to the development of…

English is an indispensable language, especially in the digital age. For students who are not specialized in English vocabulary, understanding effective vocabulary learning strategies becomes crucial, helps increase their chances of being hired, and improves coherence in written and spoken communication. This study investigates the vocabulary…

We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students' revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip)…

This study takes a step toward using data-driven instruction (i.e., using data to guide instructional choices) in the accounting classroom: Evaluating which students are most likely to struggle in the first course of accounting. More specifically, it evaluates the correlations between four constructs (i.e., academic background, grit, attendance,…

Employing the approaches to learning theoretical framework, this study examines the effects of language proficiency on overall student satisfaction with a unit of study mediated by approaches to learning accounting. Survey data was gathered from undergraduate second year accounting students from an Australian and an Ethiopian universities using…

This research addressed the challenges that colleges and universities face in implementing adequate accounting and financial reporting training of International Accounting Standards. The research questions of the study were: Do college students and faculty similarly believe that undergraduate students are receiving adequate accounting coursework…

This paper investigates how authentic co-created role-play may assist audit students in developing creativity, a much-needed aptitude for auditors. Role-plays used in audit education are often structured, formal case approaches, limiting student creativity. In contrast, this role-play allows students to interact with a performance artist and…

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a…

Autonomous learning ability is the ability of students to learn voluntarily. The book "The Learning Revolution" points out that one of the goals of education in the 21st century is to require students to understand learning strategies and learning methods and to put them into study practice. However, now the situation is that quite a…

Accounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to acquire a broader range of skills. Working in teams is an important employability skill, yet students generally have negative perceptions of group work. This paper describes a different approach to group work,…