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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
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
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
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