Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students' listening skills. It identifies gaps in the conceptualisation of listening within accounting education research. Research and teaching agendas are then developed which provide a framework for more…

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…

Purpose: The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of…

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine)…

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate characteristics on CPA exam success. In addition, we describe…

The objective of this study is to investigate diverse methods of enhancing learning in the field of accounting while bridging the gap between academic knowledge and the practical skills required by accounting professionals. The research employed a systematic literature review and utilized bibliometric analysis to assess enriching learning in…

Purpose: This research investigates the impact of artificial intelligence (AI) on accounting jobs and universities implementing AI-focused accounting programs and courses to meet market requirements. By drawing insights from universities implementing AI-focused programs, this research offers a roadmap for educational institutions seeking to…

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results…

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…

Purpose: The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future. Design/methodology/approach: The author employs a structured literature review (SLR)…

Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for soft skills, none has identified the various categories of face-to-face soft skills required by entry-level internal auditors…

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…

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…