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…

The problem addressed in this study was determining the preparedness of 100 U.S. Higher Education Institutions for the revised certified public accounting examination scheduled for release in January 2024. The purpose of this quantitative quasi-experimental research was to use a one-group pretest-posttest design to test the overall preparedness of…

Purpose: This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors…

Financial accounting poses significant challenges for students at tertiary institutions, often resulting in failure, extended graduation timelines, or dropouts, particularly in their first year of study. This study aimed to identify the obstacles encountered in teaching and learning accounting education within South African universities. The…

This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students' perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of…

The purpose of this interpretive phenomenological study is to examine the lived experiences of accounting students who are incorporating experiential learning into their training as part of their academic curriculum. The aim of this study is to understand perceptions of undergraduate accounting majors at higher education institutions and how…

Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…

Although accounting is perceived as a numerical discipline, previous research has produced useful insights suggesting that non-proficiency in English language affects accounting education among some Asian students. However, there is a gap in the literature in terms of understanding how exactly accounting lecturers encounter this problem in the…

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…

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…

This study examined the affordances of an online learning platform used in a Chinese university for online teaching and learning during the pandemic period. A usefulness theoretical perspective was adopted to examine three types of affordances of the platform, namely, educational affordances, social affordances, and technological affordances. Both…

The COVID-19 pandemic either forced or let the author "flip the classroom" for his courses in three different programs. This chapter provides an anecdotal account of teaching and learning in the world made necessary by the pandemic. Although it remains just one person's experience, it offers general ideas about going forward in higher…

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)…

Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom's taxonomy was investigated. ICT…