Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study…

Teaching the concepts of expert systems to accounting students is often challenging, not only because these students are not equipped with the necessary technical knowledge to comprehend the concepts taught, but also due to the other various constraints (e.g., limited teaching hours and a diverse background of the students' undergraduate…

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…

This exploratory study seeks to obtain the views of strategic decision-makers surrounding the implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian universities. Using an online questionnaire with mainly open-ended questions, the results showed most respondents perceived WIL programs as important and should be offered…

Purpose: This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial…

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…

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…

Internationally educated professionals (IEPs) encounter significant barriers to entry to their professions upon immigrating. Obtaining education in the new country is an effective means of improving their positions. While universities emphasize the need to attract and serve adult learners and a more diverse clientele, the specific needs of…

This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

Student academic success is an important issue in South African (SA) higher education (HE). The transition from school to HE is a critical time that a student must successfully negotiate in order ultimately to succeed at university. Tinto (1993) identified the first phase of the transition process as the separation phase during which the student…

On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

Four articles on higher education curriculum are presented. In "The Articulate Curriculum" an approach to curriculum description is presented that is designed to have minimal ambiguity concerning the intention, content, and processes of the curriculum and that will lead to questioning several discrete factors in the curriculum planning…