Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is…

Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty's lack of practical experience; weak links with the…

In the higher education environment, work-integrated learning (WIL) is widely considered a key component of developing work-ready and professional graduates. Quality evaluation systems are needed to ensure continual improvement and development of WIL programs focusing on all stakeholder perspectives, not just the students or the sponsoring…

The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results…

It is well documented that the impact of assessments on students' learning is profound. There have been initiatives to incorporate innovative assessments in accounting and finance education to enhance students' learning experience in various ways. However, there is limited research investigating whether and how the students' learning experience is…

A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on…

This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the…

Purpose: The purpose of this paper is to assess higher education institutions' (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach: ISV analysis is a social accounting methodology that considers both…

The last three decades have seen significant educational reform, which have influenced the transformation of assessment practices in higher education institutions (HEIs). In addition, various societal and global changes have required that higher education create adaptive graduates who acquire and develop higher-order skills which include…

Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating…

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…

Although talent management is widely discussed in large for-profit organisations and multinationals, it has been little discussed in relation to higher education. This paper examines one aspect of talent management, recruitment, in academia in accounting, in two different countries, Scotland and the Republic of Ireland. It frames the study around…

The validity of traditional opinion-based student evaluations of teaching (SETs) may be compromised by inattentive responses and low response rates due to evaluation fatigue, and/or by personal response bias. To reduce the impact of evaluation fatigue and personal response bias on SETs, this study explores peer prediction-based SETs as an…

Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

Flexibility in assessment is usually achieved by giving students choice over the assessment weighting, type or format, the timing, the criteria, or the overall assessment result. This study, however, demonstrates the development of a flexible assessment regime where students were given the choice to invest in within-semester tasks designed to…