This study aims to understand the patterns of conduct, forms of action, role construction, role performance and institutional nexus of behavior that characterize the social role of academics and students in undergraduate Accounting courses through the adoption of active methods for education. A qualitative, multiple case study was developed…

Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is…

This study investigates the reflexive relationship between the challenges encountered during the development and teaching of the qualitative research method (QARM) program and the stories of PhD students about their experiences with the course. The study is based on a number of pedagogical issues drawn from postgraduate students combined with an…

Purpose: This paper aims to evaluate the undergraduate and graduate accounting students' perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach: A five-point Likert scale questionnaire was applied to 361 undergraduate and…

In the light of the connectivism theory, the objective was to analyze the perception of use and satisfaction of accounting students about Edpuzzle, a digital video application. This tool was employed in four accounting courses using the cell phones of 92 students. A questionnaire was administered on-site and was structured in two parts. The first…

The aims of the current study are to identify the behavioral factors enabling students' acceptance and use of a podcast aggregator that provides tips about contents taught in the classroom, as well as to investigate its impact on knowledge formation among Accounting Sciences undergraduate students from a Federal University in Southern Brazil,…

The role of research-embedded higher education is regarded as one of the driving forces of any growing economy. Higher education institutions (HEIs) are recognized, among their peers, for their quality of research outcome. Hence, with growing emphasis on research worldwide, HEIs strive hard to improve their research output. The proposed study…

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the…

The literature on serious games (SGs) indicates that they are very useful tools to improve the teaching/learning process. In this paper, we analyze some potential benefits of a SG on academic performance of undergraduate accounting students. The database is comprised of scores obtained by students during an undergraduate discipline related with…

This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education…

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and…

Each month, the Graduate Management Admission Council (GMAC) surveys a random sample of individuals who three months prior registered on mba.com--the GMAC™ website for prospective graduate business students. Their survey responses provide an inside look into the decision-making process of people currently considering applying to a graduate…

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

The constant technological development in education, and the potentiality of the resources offered by Information and Communication Technologies (ICTs), are challenges faced by teaching institutions in Brazil, especially by those institutions, which by the very nature of their services intend to provide distance education courses. In such a scene,…