Purpose: This study investigates the determinants of digital competencies (DC) of students and professionals in accounting. Design/methodology/approach: A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and…

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 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 research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-efficacy enhance accounting students' communication ability? Previous research has identified…

This provocation focuses on the problems that may emanate from the consideration of differences between stakeholders-teachers' and students' evaluation of recommended textbooks for informed curricular decision making. The article draws on empirical data from a study on the evaluation of recommended senior secondary financial accounting textbooks…

The paper explores curriculum design and drivers of ethics in universities and the professional accounting bodies in Ghana. Data were collected through individual face-to-face interviews. The study revealed that ethics in the curricula of universities and professional bodies are integrated within and across subjects and within all levels of…

The literature on entrepreneurship education in Indonesian vocational high schools is sparse and inadequately evaluated. Future research should aim to enhance students' entrepreneurial competencies and intentions by integrating practical environments and experiential learning into the curriculum. However, transitioning to these methods presents…

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…

The debate on the value and relevance of commerce versus business administration education is at its full swing in Pakistan. Conventional focus of the commerce education has been on areas like accounting and trade, while business administration education focuses more on areas like management and administration of a business entity. Recently,…

This study was conducted in two phases. The first one is the preliminary phase aimed at tailoring the standard curriculum based on learners' needs analysis. The second one is the main phase, intended to evaluate the tailored curriculum based on teachers' views. The participants in the preliminary phase of the study (tailoring the curriculum) were…

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the…

With less than 100 registered Indigenous accountants in Australia compared to an estimated 200,000 non-Indigenous people in the field, there is serious underrepresentation of the Indigenous population in the profession. There are many imperatives for increasing the number of Aboriginal people in accounting, but the barriers that individuals face…

The objectives of this study are to examine whether the current accounting curricula of Jordanian universities fit the Jordanian market demand, in addition to determining the skills and competences that Jordanian businesses require from accounting graduates. To achieve these objectives, an analysis of current accounting curricula of Jordanian…

Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly…

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…