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Fábio Albuquerque; Paula Gomes dos Santos – Cogent Education, 2024
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…
Descriptors: Literature Reviews, Bibliometrics, Higher Education, Accounting
Rapina Rapina; Meythi Meythi; Dien N. Rahmatika; Mardiana Mardiana – Cogent Education, 2023
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…
Descriptors: Foreign Countries, Financial Literacy, Money Management, Entrepreneurship
Muchsini, Binti; Siswandari; Gunarhadi; Wiranto – Cogent Education, 2023
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,…
Descriptors: Computation, College Students, Thinking Skills, Spreadsheets
Segbenya, Moses; Aframea Dankyi, Lydia; Kwakyewaa Dankyi, Joyce; Owusu-Achiaw, Richlove – Cogent Education, 2023
The incongruity between academic programmes pursued and the career path among graduates in recent times suggests that career path does not always lead to programme choice and vice versa. Different occupations/professions not directly found in the area of academic programmes pursued could appeal to graduates. This study sought to examine how the…
Descriptors: Foreign Countries, Student Attitudes, Preferences, Occupations
Joseph Tufuor Kwarteng; Maxmos Walasi Kobi Servoh – Cogent Education, 2024
This study investigated the impact of career preferences on the teaching self-efficacy of preservice accounting teachers. Employing a descriptive census survey, data were collected from 284 final-year preservice accounting teachers at two universities in Ghana. The study utilised an adapted Teacher Sense of Efficacy Scale (TSES) developed by…
Descriptors: Career Choice, Self Efficacy, Preservice Teachers, Accounting
Fábio Albuquerque; Paula Gomes Dos Santos – Cogent Education, 2024
Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB).…
Descriptors: Artificial Intelligence, Natural Language Processing, Technology Uses in Education, Accounting
Tsiane, Mahlompho Retselisitsoe; Motebang, Bonane – Cogent Education, 2023
The purpose of this study is to gain insight into teachers' interpretation of the accounting syllabus key components so that the alignment with the syllabus design orientation meant to address the accounting curriculum goals can be deciphered. The theory of curriculum orientation was employed as a lens through which the data were generated and…
Descriptors: Accounting, Course Descriptions, Teacher Attitudes, Curriculum Design
Mohammed A. Al-Bukhrani; Ebrahim Mohammed Al-Matari; Farah Naaz Gauri – Cogent Education, 2023
This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the…
Descriptors: Accounting, Teaching Methods, College Faculty, Teacher Attitudes
Thanh Hung Nguyen; Bình Nghiêm-Phú; Quang Trong Vu – Cogent Education, 2024
University students are potential customers of peer-to-peer (P2P) lending and pawnbroking services. However, the existing literature has primarily underestimated such borrowers' opinions of these services, especially from a comparative standpoint. In addition, previous studies have also neglected the implications for personal financial and…
Descriptors: Undergraduate Students, Peer Relationship, Foreign Countries, Loan Repayment
Sari Atmini; Ruzita Jusoh; Arum Prastiwi; Setyo Tri Wahyudi; Kurniasari Novi Hardanti; Nadafajar Nurmani'ah Widiarti – Cogent Education, 2024
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…
Descriptors: Plagiarism, Accounting, Deception, Guidelines
Joseph Tufuor Kwarteng; Maxmos Walasi Servoh – Cogent Education, 2023
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…
Descriptors: Accounting, Curriculum, Benchmarking, Foreign Countries
Juan Mendelsohn Ontong; Mareli Rossouw – Cogent Education, 2024
The purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions. The results, which are based in the setting of a South African accountancy programme, provides a unique context where time, in time-constrained assessments, are often…
Descriptors: Foreign Countries, Undergraduate Students, Accounting, Business Administration Education
Quang Huy Pham; Kien Phuc Vu – Cogent Education, 2024
An increasing focus has been placed on enhancing accounting student engagement (ASE) in blended learning courses (BLCs) because to its advantageous effects, particularly in the context of the pandemic. The primary objective of current study is to identify the distinct forms of intelligence possessed by lecturer that are relevant to teaching…
Descriptors: Blended Learning, Intelligence, Knowledge Base for Teaching, Teaching Methods
Diana Gaviria; Juan Arango; Alejandro Valencia-Arias; Lemy Bran-Piedrahita; Ángel Marcelo Rojas Coronel; Alejandra Romero Díaz – Cogent Education, 2024
The literature has identified a significant dropout of students at the transition from high school to higher education, especially in areas related to mathematics. Therefore, new didactic tools have been identified to help teachers in the process of knowledge transfer, as simulators are an increasingly popular tool in their integration into…
Descriptors: Foreign Countries, Undergraduate Students, Accounting, Mathematics Education
Donkor Nawaah; Shakeb Akhtar; Syed Hasan Jafar; Shujaat Naeem Azmi – Cogent Education, 2024
The study explored students' perception regarding how ethical considerations are integrated into accounting curricula at the tertiary level in Ghana, guided by both the International Education Standards (IES) and the CIPP model. It questions the effectiveness of accounting education in adequately preparing students to face ethical challenges, with…
Descriptors: Accounting, Student Attitudes, Business Administration Education, Postsecondary Education
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