This study was undertaken to assess the extent of changes brought by the Lesotho General Certificate of Secondary Education (LGCSE). The LGCSE replaced the British General Certificate of Secondary Education (GCE O level). The new system was hailed as modern and progressive, recognizing wider ability performance. The study employed a comparative…

Technologies are ubiquitous in the 21st century, and educators need to integrate relevant technologies into their teaching practices to meet stakeholders' expectations and keep abreast with the accounting profession's advancement. A mixed-method approach of quantitative and qualitative techniques was used in this study, with the latest version of…

This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different…

Purpose: The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on…

Despite the importance of professional accounting education to the accounting profession, the issue of learning and delivering the approach of professional accounting education is under-researched. This paper examined whether student-centred pedagogy, is ideal for the professional accounting education from the perspective of professional…

Designing and implementing accounting programms that develop relevant skills for industry are in greater demand from practitioners. In accounting courses, complex topics may require an approach beyond traditional lectures and workshops. Experiential learning provides an alternative approach and is particularly relevant to forensic accounting…

The impact of data analytics on the accounting profession has been discussed for more than 15 years, accompanied by increasingly fervent calls from employers for an escalating level of data analytic skills in accounting program graduates. The authors provide an in-depth examination of the incorporation of data analytic skills included in the…

Numerous prior literature pointed out the disconnection of knowledge and skills between the classroom and the workplace, especially regarding data analytic skills in the big data era. However, the studies on integrating data analytics, including the current IS/IT environment, into the accounting curriculum are minimal. This study provides an…

This study explores the role of the perceived image of accounting in determining key variables that influence high school accounting students' acceptance of using cloud accounting as a new technology. We adopted the technology acceptance model (TAM) as its theoretical framework. High school accounting students enrolled in the 'Kyoto Subaru High…

Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply…

Stakeholders agree that accounting graduates need excellent relational acumen (communication, leadership, people, relationship-building, teamwork, self-management, and emotional intelligence [EI] skills) to successfully navigate an increasingly multicultural and digitally impacted workplace. Prior research has mainly evaluated the effectiveness of…

The objectives of this study were to validate the effectiveness of using instructional videos in online introductory accounting courses and to examine how specific student characteristics relate to online video-viewing behavior. Data were collected from ten online course sections of introductory financial accounting taught by two different…

This paper examines the effectiveness of providing personalised email feedback via an automated email application in a large undergraduate introductory accounting course. Over 1,200 students received feedback via emails sent weekly, semi-tailored to each student based on their results in online self-test learning quizzes. We first found that…

Universities are increasingly focused on preparing graduates with strong disciplinary and interdisciplinary skills to increase student employability. In accounting education however, the development of employability skills remains a concern among graduates and employers. One strategy for enhancing employability is to engage students in…

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).…