The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

Purpose: Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master's orientation. Moreover, it compares the results with other similar studies.…

Accounting-majored students in their final year of university program understand that they still have a long journey of both work and rigorous studies before earning their professional accounting designation. Even though the literature examines various factors, such as accountants' job status and lifestyle affecting students' self-efficacy, we…

This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the…

The purpose of the study is to understand which of the seven principles by Arthur W. Chickering & Zelda Gamson (1987) are amenable to graduate students in a virtual or other online learning environment, and to evaluate the external validity of the seven principles in the context of online teaching. It concludes with a Hierarchical Principles…

University students are potential customers of peer-to-peer (P2P) lending and pawnbroking services. However, the existing literature has primarily underestimated such borrowers' opinions of these services, especially from a comparative standpoint. In addition, previous studies have also neglected the implications for personal financial and…

Purpose: This research investigates the impact of artificial intelligence (AI) on accounting jobs and universities implementing AI-focused accounting programs and courses to meet market requirements. By drawing insights from universities implementing AI-focused programs, this research offers a roadmap for educational institutions seeking to…

This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse…

This study examines the effects of synchronous and non-synchronous online engagement on the academic performance of accounting students at a New Zealand university based on their choice of course delivery format -- either distance learning or face-to-face learning with online components (F2F+). We track accounting students as they complete three…

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…

South African universities are facing significant financial challenges that threaten their sustainability. Factors such as reduced government funding, unpredictable tuition collection, and the need to generate additional revenue have become major concerns for universities. This study investigates the perceptions of academic and non-academic staff…

It is well documented that the impact of assessments on students' learning is profound. There have been initiatives to incorporate innovative assessments in accounting and finance education to enhance students' learning experience in various ways. However, there is limited research investigating whether and how the students' learning experience is…

A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on…

This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…

This study focuses on the admission criteria of a bachelor of accountancy (BAcc) degree program as one of many factors influencing students' success in graduating in the regulated time frames. The present study used constructivist learning and student engagement theories as connected lenses to explore the effect of admission criteria on…