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…

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…

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…

While studies have found that both accounting and finance majors outperform other majors on the Major Field Test in Business (MFTB) and the Comprehensive Business Exam (CBE), research has not identified the drivers of this performance advantage. The authors examined multiyear MFTB and CBE scores and identified both business core course composition…

This study examines the factors influencing students' under-performance in an advanced financial reporting course. Specifically, this study examines four factors which may influence the accounting students' under-performance in an advanced financial reporting course, namely class attendance, curricular activities, internship experience and English…

Sometimes class-attendance is a component (or requirement) to benefit from the continuous assessment. The objective of this study is to evidence that some students seem to be getting unfairly penalized for nonattendance. To address this issue, we provide alternative assessment solutions taking into account the different profiles of the students.…

The flipped class allows the instructor to put materials online that would normally be provided in the traditional lecture format and frees up class time for hands-on learning activities. This paper provides a broad overview of what is required outside of the class via an electronic platform such as Blackboard (Bb) and what is done during class.…

Team assessment has been suggested as a competency-based collaborative learning technique. Critical to the success of an assessment for learning, in competency-based education, is the use of formative feedback. This study reports on the development of, and the students' experience of, a Team Assessment with Immediate Feedback (TAIF), in which…

The paper is focused on an interesting aspect of accounting education: based on the analysis of the syllabi of "Economia Aziendale" ("EA") from all 65 Italian universities teaching economics or business administration, strong inconsistencies emerge among themselves and between syllabi and theory. The choice of the analysed…

Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

In this commentary, Correa Ruiz notes that from his analysis, Owen (2013) identified the essential elements to be included in a modern professional accounting curriculum, described how Association of Chartered Certified Accountants (ACCA) has embedded "Integrated Reporting" in its curriculum, and discussed future curriculum development,…

Twenty-first Century era has brought great challenges in Indonesian education system, i.e. the increasing demand for the students to have foreign language skills to succeed in global world competition. Particularly in the higher education, the awareness of learning English leads some lecturers in Accounting Department Faculty of Economics State…

The perceptions of faculty members, who design and evaluate online accounting coursework content, are an important consideration in determining the quality inherent in such content. This study reports the results of a survey which examines accounting faculty members' attitudes towards online education (measured as their willingness to accept…

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…

In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…