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…

The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers…

This study aims to predict accounting students' inclination toward a career in accounting in Indonesia by integrating the Social Cognitive Career Theory (SCCT) and the Theory of Reasoned Action (TRA). The research relies on primary data obtained through an online, closed-ended questionnaire. We employ Structural Equation Modeling (SEM) for the…

Entrepreneurship has been viewed as a catalyst for economic growth because it creates jobs and offers solutions to social issues. The government is trying to make entrepreneurship popularized among the public, especially in students in universities. This analysis aims to ascertain how financial behavior and literacy, particularly among accounting…

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,…

The implications of the circular economy system are important in creating a balance of sustainable economic activities. This study aims to analyze student awareness as agents of change towards circular economy principles and practices in terms of knowledge, attitude, and behavior (KAB) variables based on a gender perspective and the correlation…

Purpose: The purpose of this study is to discover the impact of work-life balance on the intention to pursue accounting careers through accounting career image. Design/methodology/approach: The study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi…

The low academic ranking compared to academicians in other disciplines is a work performance issue encountered by accounting academics, particularly in developing countries such as Indonesia. Besides, executing performance systems as a control mechanism mandated by the government also affected academic counterproductive work behavior (CWB) and…

This study examines the content of introductory financial accounting (IFA) textbooks to answer the questions: (1) do the textbooks inculcate global mindsets? (2) How and the extent to which the textbooks reflect global mindsets? We analyzed the textbooks by attentively read the texts, followed by an in-depth discussion among the researchers to…

This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the COVID-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing…

This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that higher pressure, opportunity, rationalization, and competencies influence an increase in plagiarism. Currently, information technology has rapidly advanced, and artificial intelligence has…

This interpretive case study is a reflection on the introduction of a mindfulness intervention to facilitate education for sustainable development in an accounting programme. We adopt contemplative pedagogy, mindfulness, and education for sustainable development in our theoretical framework with the aim of fostering mindset transformation. The…

The study investigated the impact of the flipped classroom on the second semester students in accounting class. Participants (n=50) were assigned to a control group (using traditional instruction) or an experimental group (using flipped classroom model). A quasi-experiment in reading comprehension course on the second semester in academic year…

This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University…

The rapid transformation in information and communication technology (ICT) has influenced change in other areas of human lives, including in the teaching and learning process in higher education institutions. This study explores: (1) how student perceived usefulness, perceived ease of use, attitude toward use, and behavioural intention to use an…