Computational thinking is seen as a basic and essential skill in the 21st century, but its development issue in accounting education is still relatively limited. Therefore, anchored in Wing's (2006) computational thinking theory, this study makes a case for developing problem-solving skills, which involve abstraction, decomposition,…

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.…

Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and…

This study explored the dynamics of students' knowledge co-construction in an asynchronous gamified environment in higher education, focusing on peer discussions in college business courses. Utilizing epistemic network analysis, sequence pattern mining, and automated coding, we analyzed the interactions of 1,319 business students. Our findings…

This study aims to examine the effect of E-CoPAL model implementation on analytical problem solving and teamwork skills. This research is a quasi-experimental research with a control group pretest-posttest in Accounting Education Program, Universitas Sebelas Maret, Surakarta, Indonesia in 2018/2019 academic year. The population in this study were…

This study examined the effect of experiential learning and the adversity quotient in the problem-solving ability of accounting vocational college students. The subjects were 120 participants selected and assigned to control and experimental groups. The experimental group was given experiential learning with four steps. Learners participated in a…

The purpose of this study is to examine the effect of randomized versus nonrandomized data using an Excel case study project to measure students' academic performance. Specifically, the study examines whether randomized data strengthens students' analytical, problem-solving, and Excel skills while manipulating and analyzing accounting data. The…

This paper presents the design and analysis of a Model-Eliciting Activity (MEA), which aims to support the refinement of the conceptual system associated with directly proportional distribution problems (example: linear function, percentage, proportion, variation, etc.). The situation explores a context that is close to the student, encouraging…

In 2017, the CPA exam added task-based simulations that require candidates to demonstrate analytical, critical thinking, and problem-solving skills. In addition, there has been an evolution in training and learning from face-to-face, synchronistic, group study, to online, asynchronistic, and independent study. These changes suggest the need to…

The last three decades have seen significant educational reform, which have influenced the transformation of assessment practices in higher education institutions (HEIs). In addition, various societal and global changes have required that higher education create adaptive graduates who acquire and develop higher-order skills which include…

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and…

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to…

In recent years, changes in business, new technology, and greater competitiveness and dynamism have all resulted in a need for new skills. This study focuses on soft skills in accounting education, exploring the viewpoints of both graduates and employers. Our main question is to better understand if there is a right match between graduates'…

Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…