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…

This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2022, through March 31, 2023. The report highlights audits, investigations, and related work issued during this time frame. Sections include: (1) Pandemic Relief Oversight; (2) Disaster Recovery…

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…

Appraising firm performance is an important aspect of the strategic management process. Unfortunately, many students in strategic management courses do not have adequate financial analysis skills to do this task. This deficiency affects their ability to learn and perform the full scope of the strategic management process. This article presents an…

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method…

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…

Purpose: This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an…

The current study aims to explore parents and service providers' attitudes towards the social inclusion of people with neurodevelopmental disabilities into society, through exercising their rights in various financial transactions and personal status matters in the State of Qatar. Additionally, the study aims to explore any differences in the…

The aim of this teaching case is to provide students with an opportunity to become conversant with the audit procedures relating to an audit of the accounts receivable. In order to achieve the learning outcomes, the case presented is designed to focus on the basic issues that relate to the documentation likely to be involved in the receivables…

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

This report explains how State Entity (SE) Program grantees are using or proposed to use the technical assistance (TA) set-aside portion of their Charter School Programs (CSP) funds for these activities. This report also describes SE activities to ensure subgrantees are equipped to meet the needs of all students, and specifically students with…

The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan's and Halliday's cohesion analysis schemes were…

This research study explored the advanced financial management competencies of graduate school students in business administration, specifically focusing on investment evaluation and analysis, risk management and hedging, and financial statement analysis and performance evaluation. The study aimed to understand how these competencies contribute to…