Purpose: The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of…

Employers of accounting graduates have criticised graduates' ability to work well with others and think critically. This study investigates aspirant Chartered Accountants in South Africa ('aspirant CA(SA)s') perceptions of the extent to which universities should and are developing relational and decision-making (RDM) skills in accounting students.…

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…

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.…

This study investigates laissez-faire leadership and how it is used by the School Management Team (SMT) to monitor extra classes. The focus is on the application of laissez-faire leadership by the SMT and not on the leadership style that each individual teacher uses during extra classes. The perception of teachers regarding the application of…

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 purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students' perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance…

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)…

Accountants, like any other occupations, need to comply with several ethics in accounting profession in order to carry out their job properly. This study is obtained by a survey method involving 256 accounting students in Indonesia. Two independent variables in this study include experience and ethical awareness level, and the dependent variable…

Accounting graduates progress to hold a variety of roles in society, often comprising positions of leadership. Yet studies continue to show that accounting graduates are underdeveloped in several competencies affiliated with leadership. These competencies are well-aligned with Responsible Leadership (RL) theory, and expectations of accounting…

Despite studies on the perceptions of benefits and costs of joining a professional body little empirical evidence is available on the deciding factors for joining one specific professional body, let alone multiple ones in an emerging economy. Using the Theory of Planned Behaviour (TPB) theoretical lens, this paper investigates, through surveys,…

Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting education literature by providing empirical evidence on the relationship between selected intrinsic and extrinsic factors and…

This study focused on the ethical intentions and perceptions of ethical problems among undergraduates in Singapore. An online survey was conducted to a sample of 100 undergraduates studying in local and foreign universities based in Singapore. The study found influences on ethical perceptions and intentions by factors such as gender, religious…

Studies on financial behavior indicate that emotional intelligence (EI) and personality traits (PTs) explain much of the bias in financial activity. This study aims to identify in which dimensions of theEI and PTs of university students in finance further training is needed to avoid financial behavior bias. To this end, the EI and PT levels of a…

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+…