With Association of Southeast Asian Nations (ASEAN 2015) ushering market integration, including free exchange of human resources among member countries, employer expectations from university graduates adapt to the increasingly competitive demands of the global workplace. Such development makes more urgent the alignment of academic and professional…

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

Purpose: Training is an important component of successful business concerns. However, although there is growing acceptance amongst scholars that small- and medium-sized enterprises (SMEs) are engines that drive economies across nations, through their contribution in terms of job creation and poverty reduction; extant research portray that these…

Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

This study describes the results of a project that focused on developing an assessment rubric to be used as the assessment criteria for the written thesis of accounting majors and the quality of the coursework during the seminar. We used descriptive analysis and the survey method to collect information for the development work and to examine the…

Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students' trait professional skepticism and their level of…

Surface approaches to learning materials and tasks are a commonplace challenge to teachers, and they prove difficult to shift, even among students who are otherwise talented or motivated to learn. The present study investigates a theory that surface approaches are triggered by a suboptimal, aversive response to learning stimuli, which overrides…

The current study aims to investigate the relation between education and academic environment on emotional intelligence of accounting students in state and non-state universities in Iran. In order to collecting data Bar-on emotional intelligence test and SCL 90 questionnaire administrated among 476 students in different subjects including…

This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First,…

Purpose: The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/Methodology/Approach: Out of 268 students of the management accounting at the University of…

This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

Study programme withdrawal and student perseverance in post-secondary education are major challenges for post-secondary institutions, especially in view of the increasing difficulty of retaining the student clientele during the first year of university studies. To analyse the challenges students face in terms of learning strategies, we asked…

This research aims to explain the influence of teacher's teaching methods and learning environment to the learning achievement in class XI with the competency of accounting expertise to the subjects of craft and entrepreneurship, according to the students, the subject was very heavy and dull. The population in this research are students in class…

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…