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Direct linkMohammed A. Al-Bukhrani; Ebrahim Mohammed Al-Matari; Farah Naaz Gauri – Cogent Education, 2023
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…
Descriptors: Accounting, Teaching Methods, College Faculty, Teacher Attitudes
Senaratne, Samanthi; Gunarathne, Nuwan; Herath, Roshan; Samudrage, Dileepa; Cooray, Thilini – Accounting Education, 2022
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…
Descriptors: Foreign Countries, Accounting, Curriculum Development, Alignment (Education)
Aprile, Roberto; Nicoliello, Mario – Accounting Education, 2016
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…
Descriptors: Accounting, Course Descriptions, Universities, Financial Audits
Kamp-Roelands, Nancy – Accounting Education, 2013
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…
Descriptors: Accounting, Social Responsibility, Teaching Methods, Curriculum Design
Download full textArmitage, Jack; Poyzer, Jillian K. – American Journal of Business Education, 2010
The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course. This is accomplished by surveying academics and practitioners regarding their perceptions of the importance…
Descriptors: Introductory Courses, Accounting, Business Administration Education, Course Content
Internal Revenue Service (Dept. of Treasury), Washington, DC. – 1994
This packet contains a textbook, an instructor's guide, and a student workbook for a course on conducting financial investigations to detect and solve crimes. The topics covered in the 11 chapters of the textbook and the ancillaries are the following: (1) why financial investigation?; (2) laws related to financial crimes; (3) evidence; (4) sources…
Descriptors: Banking, Classroom Techniques, Computer Security, Course Content
