Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and Auditors Act, 1991 (Act No.80 of 1991), to audit the school's financial records and statements.…

This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…

The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master's in accounting Programme. It uses a dataset from a Ghanaian university to compare a flipped-classroom approach to a traditional teaching approach. The…

This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the…

Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…

This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and…

This paper aims to analyse how contact with professional auditors influences undergraduates' career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were…

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…

This study aims to investigate the behavioural dimensions that influence college students' intention to implement computational thinking in compiling financial statements using spreadsheets. This study used a non-experimental type of quantitative research with a cross-sectional research design. The sample of this study was 148 college students who…

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian…

This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…

Purpose: This paper aims to examine the economic efficiency of Vietnamese 172 higher education (HE) institutions within the 2012-2016 inclusive period through the Data Envelopment Analysis (DEA) approach. The authors also compare public and private, multidisciplinary and mono-disciplinary, non-autonomy and autonomy, non-international and…

Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study…

This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate…