This paper investigates the impact of online formative assessments on students' performance in an introductory accounting module. The online formative assessments were objective tests and a regression model was developed to test the relationship between formative assessment usage and exam performance. The statistical analysis shows a statistically…

The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now…

In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups are used to supplement traditional lectures in Introductory Managerial Accounting. In two groups of students attending this course, four experimental IGAs…

This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the COVID-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing…

By incorporating employability skills within the accounting curriculum, universities face the issue of how best to recognise students' achievements. Digital badges are emerging as a potential means to recognise such achievements. Being shareable on social media sites, such as LinkedIn, and on other platforms, badges allow students to showcase…

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this…

The purpose of the study is to understand which of the seven principles by Arthur W. Chickering & Zelda Gamson (1987) are amenable to graduate students in a virtual or other online learning environment, and to evaluate the external validity of the seven principles in the context of online teaching. It concludes with a Hierarchical Principles…

The goal of this study was twofold: firstly, to investigate vocational accounting students' attitudes towards sustainable development; secondly, to explore the influence of students' professional scepticism on their attitudes towards sustainable development. We surveyed 363 accounting students enrolled in a vocational college in China. We found…

This study explores whether soft skills can be developed through students' participation in collaborative learning projects in entry level accounting courses without sacrificing time allotted to the coverage of technical content. Results indicate that after emphasizing technical competencies throughout the semester, capstone group projects…

Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them…

Accounting education has previously been slow to adapt to the rapidly changing educational and global environment. The COVID-19 pandemic has provided a catalyst to reimagine and redesign innovative learning and teaching and assessment approaches that encompass a broader conceptualisation of accounting. This paper future orientates accounting…

This article explores peer review through the lens of internal feedback. It investigates the internal feedback that students generate when they compare their work with the work of peers and with comments received from peers. Inner feedback was made explicit by having students write an account of what they were learning from making these different…

Purpose: Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence,…

The use of an accelerated learning programme as an intervention to allow failing students to repeat a module in an accelerated format instead of having to redo a module over a semester or academic year has various academic, economic, and social benefits. Accelerated learning programmes are, however, often criticised in the literature for surface…

University success is impacted largely by the successful transition of students in their first year. This study's objective is to identify the motives, expectations and preparedness of first-year accounting students enrolled for an accounting degree at the University Of the Western Cape (UWC) for higher education. Students' motives, expectations…