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…

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors…

Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the COVID-19 pandemic. This paper explores students' perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting…

The study explored the application of closed-book, open-book and cheat-sheet exams in an undergraduate cost and management accounting course at a university in Ghana. 198 students participated in an exploratory study examining how the different exam types impact on exam scores, pre-exam anxiety and knowledge retention. The study improves on the…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…

When teaching introductory management accounting courses at undergraduate level, the authors noticed that some students experience difficulty in integrating theoretical and technical knowledge of management accounting and applying it to specific scenarios. However, based on the authors' experience, the problems faced by students when learning…