The purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students' perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance…

Background/purpose: As Environmental, Social, and Governance (ESG) standards become integrated into global business operations and regulation, the accountancy profession will need to evolve to confront new challenges around transparency, sustainability, and ethical leadership. In this study, the integration of ESG and sustainability reporting…

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)…

Due to the current shortage of accountants and the various pipeline initiatives taking place, our research aims to address the instructor's role in the accounting classroom. We survey students on their perceptions regarding teaching and assessment methods used in university accounting courses. Results for both in person and online courses suggest…

The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive…

With the use of social media for academic purposes gaining in popularity, the underlying motivation for this study was to seek a detailed understanding of its impact on students' academic performance. A survey of 334 first-year students in accounting courses at five Australian higher education institutions was undertaken to evaluate the different…

This study intended to empirically investigate the influence of select factors on the remote learning performance of accounting students at a business college in Kuwait. The study attempted to address some factors that might influence accounting students' performance when learning remotely and that have not been investigated in prior research…

The occurrence of corona virus disease in 2019 (COVID-19) pandemic with its negative consequences on various sectors including education up till now has led to the increase in the necessity to use online learning resources and platforms for teaching and learning especially in higher education institutions (HEIs) in various countries. This research…

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students'…

Purpose: This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students' acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19. Design/methodology/approach: A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory…

Literature has shown that there is a link between self-esteem and how students interact with their peers and lecturers. This relationship will impact on two learning outcomes -- learning performance and academic performance. Chartered accounting programmes are measured by whether students pass a professional qualifying examination at the end of…

The authors present one university's experience creating drop-in, peer tutorial services for students in an introductory accounting class. First, data suggest that students most in need of tutoring support used the services the least. Second, findings appear to support the existence of self-selection bias: 40% of the students who visited the…

In recent years, higher education programs with English as a medium of instruction (EMI) have been expanding at a swift pace in Taiwan, where Taiwanese Mandarin is the official language. Behind this rapid growth is the widespread belief that EMI provides immersion in English, which facilitates incidental learning of the target language. In this…

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one…

Despite extensive literatures documenting the importance of teacher diversity and teacher compensation, few studies explore relationships between the two. Fewer still examine effects of governmental accounting standards, even though these standards evolve regularly and could have substantial implications for how school districts allocate…