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 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…

This paper addresses issues raised in two recent papers published in this journal about the UK "Association of Business Schools' Journal Quality Guide (ABS Guide)". While much of the debate about journal rankings in general, and the "ABS Guide" in particular, has focused on the construction, power and (mis)use of these…

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

This "Rejoinder" responds to criticisms made by Simon Hussain (2011) about the construction and operation of the "Association of Business Schools' (ABS) Academic Journal Quality Guide". In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of…

This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

The changing nature of higher education and the structure of graduate labour markets have increased emphasis on employability and graduate outcomes. Universities have responded to this changed environment by embedding generic skills in the curriculum. This paper examines the generic skills that students perceived they acquired in their accounting…

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

Employs a sample of 140 graduates from 2 subject areas (economics and accounting/management science) at Southampton University (England) to investigate the university's degree classification system using various statistical analysis techniques. Since students perform best in core subjects, those with little variety in degree courses have…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…