Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs…

This study aims to predict accounting students' inclination toward a career in accounting in Indonesia by integrating the Social Cognitive Career Theory (SCCT) and the Theory of Reasoned Action (TRA). The research relies on primary data obtained through an online, closed-ended questionnaire. We employ Structural Equation Modeling (SEM) for the…

A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students' domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver…

In the ongoing march of industrial evolution there comes along technologies that have the power to transform businesses as we know it. The Internet revolutionized business/marketing in the nineties and today and bockchain has the potential to do the same for commercial transactions. Blockchain is a peer-to-peer model that can speed up processes…

This study aimed to assess the effectiveness of existing insolvency predictive models employed for non-profit Higher Education Institutions (HEIs) and test a proposed predictive model utilizing statistical and ratio analysis by comparing HEIs in operations with those that closed from 2017 to 2020. The researcher incorporated a non-experimental,…

The purpose of this paper is to present an approach suitable for the selection of an appropriate textbook using an evaluation checklist designed to focus on the relevant topics and coverage suitable for students undertaking a first-year accounting course at university level. The resulting checklist is derived from the literature and adapted for…

The paper investigates the use of dashboards and data visualizations as a teaching tools in accounting units. Accounting has a growing demand for data analytics and visualization and current graduates usually lack understanding and skills in this area. The paper addresses this gap by introducing dashboards and data visualizations in teaching…

This article considers the intersection between two major themes in university policy: the improvement of participation by rural and regional communities and the dimension of graduate employability. It argues that work-integrated learning has the potential to address both themes, but that the development of an apprenticeship model for prestige…

This research describes a DuPont Model activity used in an introduction to business course. An in-class activity stimulated students' confidence in their ability to apply the fundamental accounting principles building upon students' knowledge of a lemonade stand. Accounting is often viewed by students in introductory courses as "a foreign…

This research aimed at examining the effectiveness of collaboration of Jigsaw and problem-based learning (PBL) model in developing students' critical thinking skills. This research exerted an experimental design using pre-experimental one group pretest-posttest. The implementation of such model collaboration was carried out in SMK Batik 1…

This study explores authorial identity and plagiarism among Chinese students studying accounting and business in China by drawing on Pittam et al.'s [2009, "Student Beliefs and Attitudes about Authorial Identity in Academic Writing." "Studies in Higher Education" 34 (2): 153-170] Student Authorship Questionnaire (SAQ). Chinese…

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others' work, without properly acknowledging their…

Critical Thinking is the mental process of analysing or evaluating information. The review of literature reveals that higher education, in particular is now placing an emphasis upon exposing matriculates to the concept of critical thinking and challenging them to develop those skills and dispositions necessary for improving the quality of their…

This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…