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…

The Region 14 Comprehensive Center (R14CC) is one of 20 technical assistance centers supported under the U.S. Department of Education's Comprehensive Centers program from 2019 to 2024. The center works to drive educational change in Arkansas, Louisiana, and Texas so that every student has the opportunity to thrive. Collaborative, customized,…

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).…

This paper investigated the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. The study was qualitative, with three participants selected from one rural school in the Thabo-Mofutsanyane education district. The interviews were used to…

Purpose: The purpose of this study is to ascertain which competences are seen by employers as important for accounting students in an emerging economy, to triangulate this list with the experiences of working students and compare with those work competencies acquired during the period of study. Design/methodology/approach: This study employs a…

Procrastination is a prevalent problem in higher education, leading to lower performance. Procrastination is often linked with low class attendance and little class preparation, which are two important foundations to process learning materials. Hence, interventions are recommended to overcome procrastination. One promising intervention is nudging.…

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,…

Financial literacy education, or the lack thereof, has received much attention in recent years. Over the past two decades, we have witnessed the dot com bubble, corporate scandals that stirred the market, and a large recession. Because many individuals turn to accountants for financial advice, it is now more important than ever for professionals…

With this study we explored teachers' views on the role of economic and management sciences (EMS) in preparing learners for accounting in the Further Education and Training (FET) Phase. A qualitative research approach was employed along with the interpretivist paradigm to underpin the study. We used a qualitative case study approach to allow for…

Purpose: This paper aims to analyse the effect of financial learning quality (FLQ) and parental socioeconomic status (SES) on the financial self-efficacy (FSE) of undergraduate Accounting students in Bali with students' financial literacy (FL) serving a mediator. Design/methodology/approach: This research used a quantitative design with ex post…

As soon as they are admitted to a university, most students become responsible for their own finances, but because of a lack of parental supervision, they are more inclined to spend than to manage their money. A study of first-year undergraduate accounting students was conducted to examine the effects of rational emotive behavior therapy-based…

We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and…

A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…