Accounting-majored students in their final year of university program understand that they still have a long journey of both work and rigorous studies before earning their professional accounting designation. Even though the literature examines various factors, such as accountants' job status and lifestyle affecting students' self-efficacy, we…

In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada…

Studies have demonstrated the presence of anxiety among undergraduate students. Some causal factors are academic, but many are non-academic. The pandemic changed the way education is delivered, requiring remote learning for all. This situation disrupted students' academic routines and presented significant learning challenges, causing anxiety. The…

In this study, we explore how accounting doctoral students fared during the pandemic. We survey accounting doctoral students from Canada and the United States and perform quantitative and qualitative analyses of the responses. We situate our research within social cognitive theory, and our findings suggest that accounting doctoral students…

Purpose: This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired--and what the accounting profession in Canada requires and deems necessary. Design/methodology/approach: Using…

Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study…

Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students' engagement and satisfaction in the early stages of the pandemic. A survey was administered to all…

Annually, thousands of post-secondary students studying accounting in Canada participate in the Chartered Professional Accountant Recruitment (CPA Recruit) process to secure employment with accounting firms. Despite the competitive process, there has been negligible research studying how students secure these coveted positions. This qualitative…

Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen…

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

Lifelong learning has emerged as an important learning outcome across the Canadian post-secondary education system. However, assessments of lifelong learning have been limited to students' self-reports, particularly questionnaires. In programs that offer work-integrated learning experiences, students' reflections may provide a window to further…

In order to fulfill their missions, research universities must maintain conditions and capacity for knowledge production and dissemination, while responding to the expectations of governments, other stakeholders, and/or markets. That universities succeed in this quest is vital, not only for their own future as organizations but also for the…

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

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…

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and…