This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Purpose: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a…

Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides,…

Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs…

This study examines podcasts as a pedagogical approach to improve principles-level accounting students' perceptions of course engagement and the relevance of accounting. In each podcast, the course instructor interviews a business professional who describes how he/she uses accounting information in the workplace. Students listen to podcasts…

We present a fictional short story about embezzlement, "Great Experiment" by Jeffrey Eugenides, as a resource for management classes. We begin by providing a brief description of the story, in which a decent and law-abiding 40-something man's lack of professional success and envy of his wealthy neighbors contribute to his decision to…

Purpose: Based on student responses to a set of customized questionnaires, this study aims to present evidence that while student evaluations of instructors and courses remain consistent, a designated mobile app enhances perceived online learning experience. Design/methodology/approach: This study addresses quality assurance issues in accelerated…

This study investigated the impact of career preferences on the teaching self-efficacy of preservice accounting teachers. Employing a descriptive census survey, data were collected from 284 final-year preservice accounting teachers at two universities in Ghana. The study utilised an adapted Teacher Sense of Efficacy Scale (TSES) developed by…

This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students' perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of…

This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum.…

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…

The purpose of the study is to understand which of the seven principles by Arthur W. Chickering & Zelda Gamson (1987) are amenable to graduate students in a virtual or other online learning environment, and to evaluate the external validity of the seven principles in the context of online teaching. It concludes with a Hierarchical Principles…

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…

Purpose: The objective of the study was to explore which COVID-19 teaching and learning methods, that enhanced accounting students' learning experience, should be applied at a residential university after the pandemic. Design/methodology/approach: A qualitative exploratory approach within an interpretive paradigm was applied. A total of 15…