This empirical paper proposed collaborative learning as a strategy to enhance performance in Accounting among university students. There has been a notable continuous trend of poor performance in Accounting from the first-year level to the fourth year. Again, there is also a noticeable decline in the number of students majoring in Accounting…

In March 2020, Vietnam's Minister of Finance (MoF) issued Decision 345/QD-BTC, endorsing the adoption of Financial Reporting Standards for full IFRS implementation by 2025. This study, using curriculum implementation theory, examines factors affecting accounting academics' time spent on teaching IFRS. Drawing on the opinions of 198 academics in…

This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Purpose: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a…

Demand for online courses continues to grow. To remain competitive, higher education institutions must accede to this demand while ensuring that academic rigor and integrity are maintained. The authors teach introductory Fundamentals of Financial and Managerial Accounting courses online. Previously, there was no proctoring of the exams. Prior…

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,…

Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies…

Given the recent developments in sustainability reporting frameworks, this paper aims to systematically review the research on sustainability matters concerning its implementation in the educational area within the accounting-related courses or higher education institutions overall from a more comprehensive scope of analysis. For this purpose, a…

Purpose: This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach. Design/methodology/approach: To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for…

During the COVID-19 pandemic, more than 180 countries had to close their educational institutions as a precautionary measure [Azevedo, J. P., Hasan, A., Goldemberg, D., Geven, K., & Iqbal, S. A. (2021). Simulating the potential impacts of COVID-19 school closures on schooling and learning outcomes: A set of global estimates. The "World…

Recruiting talented individuals to the accounting profession has long been a concern of accounting educators, practitioners, and professional accounting associations in both developing and developed countries. In this exploratory study, we examine whether providing non-business college students with a basic knowledge of accounting principles and…

Purpose: Educational technologies such as "Padlet" have begun to transform the way teachers teach, students learn, and teachers and students interact. However, relatively little emphasis has been given to explore collaborative learning (CL) using educational technologies such as "Padlet" as a means of student engagement. Thus,…

The problem addressed in this study was determining the preparedness of 100 U.S. Higher Education Institutions for the revised certified public accounting examination scheduled for release in January 2024. The purpose of this quantitative quasi-experimental research was to use a one-group pretest-posttest design to test the overall preparedness of…

Purpose: This study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their education. Design/methodology/approach: A qualitative analysis was used through semi-structured…

Purpose: This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors…