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…

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…

The authors explore the effect of medium of instruction on students' attainments at a large state university in Turkey in the Department of Business Administration. The findings indicate no statistically significant difference in grades of 386 students with respect to medium of instruction. As for entry rankings however, those in the…

This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to…

The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

The current study aims to investigate the relation between education and academic environment on emotional intelligence of accounting students in state and non-state universities in Iran. In order to collecting data Bar-on emotional intelligence test and SCL 90 questionnaire administrated among 476 students in different subjects including…

This study shows that graduates from nonprofit educational institutions outperform graduates from for-profit institutions on the four sections of the certified public accountant (CPA) exam. Specifically, it (1) documents univariate differences in CPA exam scores, score distributions, pass rates, and time to complete the CPA exam; (2) investigates…

This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First,…

The tension between the rigour and the relevance of higher education research remains an important and hotly contested topic among scholars, administrators, practitioners and policymakers. This debate is most evident in professional programmes in which scholars are challenged to pursue new knowledge independent of its immediate relevance to…

The objective of this study is to explore business courses performance factors with a focus on accounting and finance. Course score interrelations are assumed to represent interpretable constructs of these factors. Factor analysis is proposed to identify the constructs that explain the correlations. Factor analysis results identify three…

The purpose of this study is to compare the critical thinking skills among the students of accounting and software in the female technical and vocational university in the city of Borojerd. This study is a descriptive-comparative research. The statistical population of this study includes the female students of accounting and software in the…

The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

Poster projects are an alternative method of motivation, learning, and information dissemination in education. The main purpose of this initial study was to determine the effect of poster projects on the motivational and learning process of managerial accounting students. In addition, the authors aimed to compare the opinions of managerial…

This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college…