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An Investigation into How Students Determine the Double Entry of a Financial Transaction
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Sarah Culhane; Tom O'Mahony – Accounting Education, 2025
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…
Descriptors: Accounting, Financial Audits, Business Education, Learning Strategies
The Effect of Using Analogies to Integrate System Dynamics Concepts in Accounting Education
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Luís Baptista; Isabel Lourenço; Eduardo Simões – Accounting Education, 2024
This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…
Descriptors: Accounting, Professional Education, Systems Approach, Teaching Methods
The Impact of Flipped Classroom Design on an Advanced Auditing and Assurance Class in Ghana
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Randolph Nsor-Ambala – Accounting Education, 2025
The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master's in accounting Programme. It uses a dataset from a Ghanaian university to compare a flipped-classroom approach to a traditional teaching approach. The…
Descriptors: Flipped Classroom, Accounting, Business Education, Financial Audits
Professional Contacts and the Decision to Become an Auditor. An Analysis Using LinkedIn
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Begoña Navallas; Cristina del Campo; María-del-Mar Camacho-Miñano – Accounting Education, 2024
This paper aims to analyse how contact with professional auditors influences undergraduates' career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were…
Descriptors: Social Media, Social Networks, Accounting, Financial Audits
Developing Learning Objectives for Forensic Accounting Using Bloom's Taxonomy
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Hashem Alshurafat; Merwiey Alaqrabawi; Mohannad Obeid Al Shbail – Accounting Education, 2024
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…
Descriptors: Accounting, Professional Education, Taxonomy, Universities
Getting on Board with Certified Public Accountant Evolution: Re-Evaluating a Financial Statement Analysis Project in Light of a Changing Profession
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Marie Elaine Gioiosa; Cathryn M. Meegan; Jill M. D'Aquila – Higher Education, Skills and Work-based Learning, 2024
Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and…
Descriptors: Accounting, Business Administration Education, Skill Development, Business Schools