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…

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 address calls to develop accountants' critical thinking skills by describing a pedagogy based on Bloom's ([1956]. "Taxonomy of educational objectives, handbook I: The cognitive domain." David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be…

New technologies have led to digital educational tools to improve learning. Game-Based Learning makes it possible to test whether there is a positive impact on official grades. We have collected the scores of the Kahoot! games, the marks of the continuous assessment, the final exam, and the final mark of the subject, to create an ad-hoc database.…

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 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 study aims to understand the patterns of conduct, forms of action, role construction, role performance and institutional nexus of behavior that characterize the social role of academics and students in undergraduate Accounting courses through the adoption of active methods for education. A qualitative, multiple case study was developed…

Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty's lack of practical experience; weak links with the…

This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test…

The literature has identified a significant dropout of students at the transition from high school to higher education, especially in areas related to mathematics. Therefore, new didactic tools have been identified to help teachers in the process of knowledge transfer, as simulators are an increasingly popular tool in their integration into…

This study examines the determinants of learning strategies employed by undergraduate accounting students in an emerging economy. Specifically, it investigates the impact of institution, teacher, and personal determinants on accounting students' utilisation of a particular learning strategy. In line with Information Process Theory (IPM), a…

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…

Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the "when viewing" LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing…

The current study examines the impact of teacher video presence on student performance and satisfaction in a regular asynchronous online course required as part of an undergraduate accounting program. For a sample of 115 students registered in the course, the results indicate that 'enhanced strategic' teacher video presence does not lead to better…