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…

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…

The purpose of the study was to assess the level of education that public accounting graduates in Veracruz, Mexico have regarding financial topics. Financial education has become an essential skill in people's lives as a result of the evolution of financial markets. It is logical to think that for graduated in the area of accounting it is…

This paper examines whether an international short-term trip helps students to develop a global mind-set. A quantitative and qualitative analysis was carried out with students at Tecnologico de Monterrey (Mexico) who did a one-week international trip to New York. The results suggest that the international short-term trip further developed the…

Currently, cross-cutting subjects are promoted in the engineering curriculum to give added value to their graduates and to meet the new demands of the labor market. The main objective of the research work was to know the opinions of the engineering students about the level of contribution of the administrative-economic subjects in their academic…

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…

Interest in improving the quality of academic processes in distinct levels of education has constituted the central axis of educational politics of Mexico in the last decades. In this context, and with the need to form ethical professionals who are socially responsible and know how to confront the challenges of working in their field in the best…

Each month, the Graduate Management Admission Council (GMAC) surveys a random sample of individuals who three months prior registered on mba.com--the GMAC™ website for prospective graduate business students. Their survey responses provide an inside look into the decision-making process of people currently considering applying to a graduate…

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…

Professional mutual recognition agreements (MRAs) are one of the policy instruments employed in global and regional trade agreements to facilitate the mobility of skilled labour. While such agreements have been noted in the literature examining cross-border academic mobility, little is known about how they impact higher education. This paper…

The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace. In making decisions, both managers and investors often may need to make adjustments from one basis to the other. But do students really understand these concepts? This study uses an experimental…

The present work aims to describe academic performance, school desertion and the emotional paradigm of the university students of the accounting school of the Benemérita Universidad Autónoma de Puebla (FCPBUAP). We have found that low academic performance is related to students' economic deficiency, which affects their concentration on their…

The degree to which accounting systems influence perceptions of opportunities is demonstrated by comparing the local view of accounts ( emic'') with the very different picture we get utilizing conceptual tools from formal economics ( etic''). (Author/NQ)

A discussion of costing methods for colleges and universities, common in the United States, looks at their first use in a major Latin American institution, the University of Monterrey (Mexico). Differences in costing methods for the university's seven colleges and potential for savings emerging from the analysis are examined. (MSE)