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…

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

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 aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

The study explored the application of closed-book, open-book and cheat-sheet exams in an undergraduate cost and management accounting course at a university in Ghana. 198 students participated in an exploratory study examining how the different exam types impact on exam scores, pre-exam anxiety and knowledge retention. The study improves on the…

The study focused on analyzing the knowledge and application of cryptocurrencies in undergraduate programs across public and private universities in Honduras. Given the increasing relevance of cryptocurrencies in the global financial landscape. The primary objective was to assess the level of knowledge and application of cryptocurrencies among…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

This paper uses data from 4745 first-year accountancy students of a large South African university, for a 7-year period (2011-2017), to understand how certain skills endowments and individual attributes have changed in their contributions to student's performance over time. To do so, the variance associated with an external shock to the learning…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…

Currently, cross-cutting subjects are promoted in the engineering curriculum to give added value to their graduates and to meet the new demands of the labor market. The main objective of the research work was to know the opinions of the engineering students about the level of contribution of the administrative-economic subjects in their academic…

Educators in contemporary educational settings are met with many challenges in the classroom. This is a descriptive paper focused on the impact of classroom management on students' academic achievement at the undergraduate level, entailing two aims one is from teachers' perspective, and the other is from the students' perspective. The first aim of…

Purpose: The purpose of this paper is to analyse the creativity level of business administration undergraduates who have attended an entrepreneurship seminar in contrast to those that have not. Design/methodology/approach: Using two samples of Spanish students, the factors that condition the creation of new start-ups are analysed. A survey…

This four-country study compares business students concentrating in marketing, accounting and finance (AF), and management with respect to five motives: lifestyle aspirations, reputational effects, relative ease of completion, career outcomes, and developmental skills. We find that, except for the developmental skills motive, the importance of…

Recognising implicit employability attributes within discipline-specific program modules is a critical part of the process of developing new employability modules in the management sciences curricula. The notion of graduate employability has gained acceptance in the higher education sector across the world and furthermore higher education and…

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…