This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Recruiting talented individuals to the accounting profession has long been a concern of accounting educators, practitioners, and professional accounting associations in both developing and developed countries. In this exploratory study, we examine whether providing non-business college students with a basic knowledge of accounting principles and…

This study aims to evaluate the impact of the application of Internet + technology in accounting education on academic performance, with a special focus on the academic performance changes of 2022 accounting students of Ningxia Vocational and Technical College of Finance and Economics. The study adopted a quantitative analysis method to evaluate…

The accounting profession is an integral part of the business world. With an undergraduate degree in accounting, students have various career paths. In recent years, there has been a decline in the number of students selecting accounting as a major, creating concern and a demand for such students. This study surveyed students enrolled in three…

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 examines podcasts as a pedagogical approach to improve principles-level accounting students' perceptions of course engagement and the relevance of accounting. In each podcast, the course instructor interviews a business professional who describes how he/she uses accounting information in the workplace. Students listen to podcasts…

We address calls to develop accountants' critical thinking skills by describing a pedagogy based on Bloom's ([1956]. "Taxonomy of educational objectives, handbook I: The cognitive domain." David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be…

Purpose: The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.…

Purpose: The purpose of this study was to examine curricular innovation in accounting using multivariate analysis of variance (MANOVA) and t-test to measure the effects of transformative sustainability education in accounting on the attitudes of male and female undergraduate accounting students at a public university in the southwestern USA toward…

The research investigates the influence of the System Understanding Aid (SUA), on students' learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom's Taxonomy and Scaffold method. The study's objectives are to identify if SUA…

Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of…

This study extends the work of Park and Ellis (2020) with its use of randomized data in Excel® assignments by incorporating a feedback feature that allows students to check their work before submitting it for grading. Three groups of intermediate accounting students complete identical assignments that vary only in the mode of data delivery. One…

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project…

Academic burnout, a significant negative predictor of academic performance, appears to be increasing. We examine antecedents of academic burnout among accounting majors -- cognitive test anxiety, maladaptive perfectionism, and self-compassion. Based on a survey of 159 accounting majors across three years, we find that more than 85% of accounting…

Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting coursework to CPA exam performance. Using data on candidates who attended an AACSB-accredited business school in the United States and who took the exam during the period…