This paper investigated the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. The study was qualitative, with three participants selected from one rural school in the Thabo-Mofutsanyane education district. The interviews were used to…

The rapid transformation in information and communication technology (ICT) has influenced change in other areas of human lives, including in the teaching and learning process in higher education institutions. This study explores: (1) how student perceived usefulness, perceived ease of use, attitude toward use, and behavioural intention to use an…

Purpose: This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB). Design/methodology/approach: A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective…

Purpose: The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future. Design/methodology/approach: The author employs a structured literature review (SLR)…

Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom's taxonomy was investigated. ICT…

Funding disparities between states and districts have been repeatedly documented, but scholars have put much less focus on resource inequities at the school level, a crucial gap in the research. In this study, I investigate school-level fiscal decision making in New York City public schools, a district that provides a unique look into expenditures…

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we…

Procrastination is a prevalent problem in higher education, leading to lower performance. Procrastination is often linked with low class attendance and little class preparation, which are two important foundations to process learning materials. Hence, interventions are recommended to overcome procrastination. One promising intervention is nudging.…

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.…

The purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions. The results, which are based in the setting of a South African accountancy programme, provides a unique context where time, in time-constrained assessments, are often…

An increasing focus has been placed on enhancing accounting student engagement (ASE) in blended learning courses (BLCs) because to its advantageous effects, particularly in the context of the pandemic. The primary objective of current study is to identify the distinct forms of intelligence possessed by lecturer that are relevant to teaching…

This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University…

In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada…

Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for soft skills, none has identified the various categories of face-to-face soft skills required by entry-level internal auditors…

The purpose of the study was to determine pre-service accounting teachers' perceptions of the confidence and motivation in doing mathematics in Bachelor of Education Accounting courses at a higher education institution, with the aim of informing higher education heutagogy as it relates to teaching and learning in accounting. This study included a…