This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse…

The purpose of this paper is to conduct a cross-cultural assessment of the Community of Inquiry (CoI) instrument [Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the community of inquiry framework using a…

Research quality is often based on the perceived quality of journals in which the research appears. Journal quality is subjectively based on a wide array of objective journal characteristics, including acceptance rates and citations. The authors expand on recently published research by examining the extent in which journal characteristics vary…

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…

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…

In this paper, we report on the analysis of data collected from 684 students majoring in Accounting and Finance, to examine the relationship between academic outcomes and Work-integrated Education (WIE) and International Study Exchange (ISE) experiences. Both WIE and ISE are common elements of undergraduate business education because of the…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

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…

This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

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…

The 2019 Application Trends Survey Report gathers intelligence on the current market for graduate management education applicants. The 2019 survey collected data on the applications received by 1,145 responding graduate business school programs for the 2019-2020 academic year. The 2019 report offers timely insights on application volume trends by…

This four-country study compares business students concentrating in marketing, accounting and finance (AF), and management with respect to five motives: lifestyle aspirations, reputational effects, relative ease of completion, career outcomes, and developmental skills. We find that, except for the developmental skills motive, the importance of…

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…

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

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…