Learning and teaching of Accounting at all levels of education require the adoption of learner-centred approaches. However, a number of studies have shown that educational initiatives that entail a shift from teacher-centred to learner-centred learning and teaching practices often fail at classroom level. Lack of ability to teach in…

Discussion and comparison of faculty salaries in academia is an ongoing research interest for all stakeholders in higher education. The intention of this research is to understand the differences in faculty salaries within five business classifications and across other academic subject areas. Various authors have examined different aspects of…

This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional…

This paper uses data from 4745 first-year accountancy students of a large South African university, for a 7-year period (2011-2017), to understand how certain skills endowments and individual attributes have changed in their contributions to student's performance over time. To do so, the variance associated with an external shock to the learning…

This spotlight focuses on data from the 2013 CDS to better understand how higher education institutions approach financial management systems. Information provided for this spotlight was derived from Module 8 of Core Data Service (CDS), which asked several questions regarding information systems and applications. Responses from 525 institutions…

This paper addresses issues raised in two recent papers published in this journal about the UK "Association of Business Schools' Journal Quality Guide (ABS Guide)". While much of the debate about journal rankings in general, and the "ABS Guide" in particular, has focused on the construction, power and (mis)use of these…

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

According to the Bureau of Labor Statistics, throughout their careers, college graduates change multiple jobs and several careers, often remotely related to one another or to their major field of study. Experts project that the majority of newly created jobs requiring college education would involve extensive and prolonged on-the-job training of…

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

This "Rejoinder" responds to criticisms made by Simon Hussain (2011) about the construction and operation of the "Association of Business Schools' (ABS) Academic Journal Quality Guide". In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of…

Insights into students' understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students' understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning…

This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

The changing nature of higher education and the structure of graduate labour markets have increased emphasis on employability and graduate outcomes. Universities have responded to this changed environment by embedding generic skills in the curriculum. This paper examines the generic skills that students perceived they acquired in their accounting…

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…