Academic burnout, a significant negative predictor of academic performance, appears to be increasing. We examine antecedents of academic burnout among accounting majors -- cognitive test anxiety, maladaptive perfectionism, and self-compassion. Based on a survey of 159 accounting majors across three years, we find that more than 85% of accounting…

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…

Purpose: Several studies have attempted to explain the integration of sustainable development in business school curricula. However, little is known about who (male students vs female students), at which age (under 21, 21-25 and 26-30) and at which stage of their undergraduate education (freshman, junior or senior) can attain and retain an…

Achievement in accounting classes is important. However, research has shown that anxiety is one of the major hindrances to academic performance in accounting classes. An accounting anxiety rating scale (AARS) was administered to 202 students at a branch campus of a large Midwestern university. The accounting courses are required for both the…

High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data…

We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students 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…

This research paper examines a new teaching method consisting of a real-life case study that is used in accountancy and its introduction at two universities. The research was conducted at universities that specialise in preparing students to become managers. The main focus of the study is to examine the different ways that students might accept…

We examine differences between male and female accounting faculty members' perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more…

The purpose of this study was to investigate whether intent (primarily for selfish or unselfish benefit), an attribute of earnings management (EM), affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and…

The emphases of student involvement and meaningful engagement in the learner-centered education model have created a new paradigm in an effort to generate a more engaging learning environment. This study examines the success of using different simulation platforms in creating a market simulation to teach business processes in the accounting…

One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation…

Studies of cooperative learning have focused largely on specific interventions within individual modules. The aim of this paper is to examine the student perceptions of their cumulative experiences at the end of a four-year undergraduate programme, during which cooperative learning work was implemented in a piecemeal manner, and explore how gender…

Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list…

Business simulations are innovative instruction models for active or cooperative learning. In this paper, we look at the social constructionist roots of these education models in light of the current efforts to enhance employability skills in undergraduate and graduate studies. More specifically, we analyse the role of business simulations in…