Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the COVID-19 pandemic. This paper explores students' perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting…

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical…

Flow theory is used in this article [Csikszentmihalyi, M. (1990). "The domain of creativity"] to determine whether gamified resources, named Accountingame and Marketingame, possess certain characteristics which, in the form of educational games, increase the performance of Portuguese undergraduate students attending Accounting (N = 816)…

Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should…

With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student's perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class…

The future employment markets our graduates are likely to face are increasingly complex and unpredictable. Demands are being placed on higher-education providers to become more holistic and integrated in their approach. For business schools across Australia, this requires a significant (re)conceptualisation of how student learning is facilitated,…

Epistemic beliefs are individuals' beliefs about knowledge and knowing. Modelling them is currently based on two central assumptions. First, epistemic beliefs are conceptualized as a multi-level construct, i.e. they exist on a general, academic, domain-specific and/or topic-specific level. Second, research assumes that their more concrete levels…

Purpose: The purpose of this paper is twofold--first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students' motivation, or preferences that may have an impact on the assessment. Design/methodology/approach: A…

The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students' characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with…

Students' conceptions of learning (CoL) play an important role in the learning process leading to the development of generic skills. This paper investigates whether CoL of accounting students can be developed by incorporating high-level cognitive skills progressively within the accounting curriculum. First, the study explored, using…

To create a learning experience which replicates the process by which consultants, systems developers and business end users collaborate to design and implement a business application, a cross-functional student team project was developed and is described. The overall learning experience was distinguished by specific components and characteristics…

Although invested study time is expected to relate to exam performance, research findings have been mixed. Therefore, the current study examined (a) the role of self-study time above and beyond relevant student characteristics, affective-motivational processes (i.e. academic self-efficacy, learning goal orientation, and action-state orientation)…

The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting…

This study investigates the influence of the use of accounting software in teaching activity-based costing (ABC) on the learning process. It draws upon the Theory of Planned Behaviour and uses the end-user computer satisfaction (EUCS) framework to examine students' satisfaction with the ABC software. The study examines students' satisfaction with…

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the "spacing effect"). This would suggest that students should learn better when taking courses that are scheduled over…