Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides,…

Research universities and the federal government partner to foster societal, scientific, and technological advancements, but the federal research grant process is criticized for its procedural inefficiencies. Principal investigators and research administrators lament losing time to bureaucratic regulations, unwieldy processes, and burgeoning…

New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students' skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology…

Purpose: Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in…

Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because '[t]here is no single, agreed-upon definition of critical thinking within accounting education … ' [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education:…

What is accounting today? Are conventional definitions of accounting adequate for the early 2020s? What definition do you teach? Accounting is positioned in this study as "not" a mere neutral, benign, technical practice. It is also a social practice and moral practice as understood based on the important research of accounting scholars…

This study examines if the learning agility quotient (LAQ) is an important determinant for the work readiness of graduating accounting students in the Fourth Industrial Revolution (IR4.0) environment. Using a questionnaire survey involving 275 respondents, we find that those with higher intelligence quotient (IQ) and emotional quotient (EQ) have…

Purpose: This study aimed to empirically assess the influence of commuting distance (duration) on accounting students' academic performance at one of the business colleges in Kuwait. Design/Methodology/Approach: A linear regression model (OLS), correlation and t-test analysis using a sample of 237 accounting students enrolled before and during the…

Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of…

Spreadsheets help businesses run effectively and efficiently. However, many spreadsheets contain errors. Research provides taxonomies and guidance on preventing spreadsheet errors; this information often is not incorporated into training. Training students to use Excel functions and good spreadsheet practices is critical. This instructional…

This study extends the work of Park and Ellis (2020) with its use of randomized data in Excel® assignments by incorporating a feedback feature that allows students to check their work before submitting it for grading. Three groups of intermediate accounting students complete identical assignments that vary only in the mode of data delivery. One…

The use of linguistic features in school assessments, as well as the impact of these factors on the outcome of assessments have received limited attention in the literature. With this study I aimed to analyse linguistic features of accounting examinations. A quantitative technique, using tests for correlation, was employed to analyse the Grade 12…

Public sector accounting education (PSAE) has recently attracted increasing attention from both scholars and practitioners. Nonetheless, there is still an education/practice gap that undermines public servants' ability to face the complexity of the current working environment. This paper reviews and critiques the PSAE literature, identifies the…

This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different…

Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply…