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…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and…

This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional…

This paper explores the resources Accounting teachers draw on and how they use the identified resources in the teaching of Accounting in a rural school. The study adopted an interpretive qualitative case study and employed semi-structured individual interviews to collect data from the Accounting teachers. Thematic analysis revealed that Accounting…

Interest in improving the quality of academic processes in distinct levels of education has constituted the central axis of educational politics of Mexico in the last decades. In this context, and with the need to form ethical professionals who are socially responsible and know how to confront the challenges of working in their field in the best…

Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…

In this rejoinder, Gareth Owen thanks both Dr. Kamp-Roelands and Dr. Correa Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning his paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated…

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Higher education institutions have been encouraged to prepare their graduates to be socially and environmentally responsible professionals. However, previous studies have found a slow uptake of education for sustainable development (ESD) in university curricula, particularly in non-environmental disciplines. This paper investigates the process of…

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Two-year college faculty (160 responses of 396 surveyed) displayed significant disagreement on the need for reform in the first accounting course, with substantive arguments on both sides. Senior faculty were more strongly opposed to changes. (SK)