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 author examines the effect of class format on student performance, time spent on homework, and instructor evaluations. The findings are unique and add to a limited body of literature. Each group comprised similar undergraduate students who received the same number of instructional hours, same assignments and were taught by the same instructor.…

This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations…

With Association of Southeast Asian Nations (ASEAN 2015) ushering market integration, including free exchange of human resources among member countries, employer expectations from university graduates adapt to the increasingly competitive demands of the global workplace. Such development makes more urgent the alignment of academic and professional…

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work and are also less comfortable with peer…

Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident, and top-performing students are underconfident. The literature identifies negative repercussions of these biases, including inadequate preparation for…

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely:…

Purpose: The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach: The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the…

This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education…

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to teach internal control in an undergraduate accounting information systems course. The survey results show…

This study explored the effectiveness of different concept mapping techniques on the learning achievement of senior accounting students and whether achievements attained using various techniques are affected by different learning styles. The techniques are computer-assisted construct-by-self-concept mapping (CACSB), computer-assisted…

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

Teaching of accounting is specific due to its frequently updated content, because Czech legal regulations significantly change annually, either because of the legislative or harmonization modifications, hence there is a need to constantly seek new ways to ensure a good quality of teaching in the efficient education process. The paper is based on…