This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…

The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master's in accounting Programme. It uses a dataset from a Ghanaian university to compare a flipped-classroom approach to a traditional teaching approach. The…

This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the…

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian…

This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method…

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 purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires…

Medicine is an important component of the stability of any state, so the study of teaching the legal problems and state regulation of this sphere is useful from both theoretical and practical points of view. Currently, the health protection of the country is one of the priorities of the state policy in the social sphere, which is vividly…

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…

This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas…

Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

The paper is focused on an interesting aspect of accounting education: based on the analysis of the syllabi of "Economia Aziendale" ("EA") from all 65 Italian universities teaching economics or business administration, strong inconsistencies emerge among themselves and between syllabi and theory. The choice of the analysed…

In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…