This study extends the social influence factor in the Unified Theory of Acceptance and Use of Technology (UTAUT) model by delineating it into coercive, normative, and mimetic pressures based on institutional theory. It investigates the role of each institutional pressure in influencing the behavioural intention of accounting lecturers in…

Due to the COVID-19 pandemic and its effects on education, he transformation of didactics and technological methods was necessary to promote students' self-learning and motivation, alongside teachers' tutoring, guiding students' academic journey. This paper aims to investigate the effect of COVID-19 on digitalization accounting in higher education…

Purpose: The purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance and to explore the role of gender in their attendance. Design/methodology/approach: A questionnaire survey made up of statements was distributed to accounting students.…

The paper reports on qualitative research carried out with qualified accountants who have made the move into Higher Education, to explore their perceptions of the knowledge and skills, attitudes and behaviours needed by accountants new to academia who wish to develop as researchers. Semi-structured interviews were conducted with 13 professionally…

Although accounting students are well trained in the field of ethical behaviour, recent technological developments have created challenges in the workplace. Having focused on the concept of virtue ethics and the fundamental principles of ethical conduct imposed by professional accounting bodies, the findings of this study revealed the need to find…

The paper investigates the influences of globalisation on Russian higher education in accounting. Drawing on interviews with academic staff and secondary data sources, the paper discusses the tensions between local and global influences in higher education. The paper argues that globalisation has an ideological impact on accounting educators in…

This study aims to examine the effect of E-CoPAL model implementation on analytical problem solving and teamwork skills. This research is a quasi-experimental research with a control group pretest-posttest in Accounting Education Program, Universitas Sebelas Maret, Surakarta, Indonesia in 2018/2019 academic year. The population in this study were…

Purpose: This paper aims to analyse the effect of financial learning quality (FLQ) and parental socioeconomic status (SES) on the financial self-efficacy (FSE) of undergraduate Accounting students in Bali with students' financial literacy (FL) serving a mediator. Design/methodology/approach: This research used a quantitative design with ex post…

Purpose: This paper aims to evaluate the undergraduate and graduate accounting students' perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach: A five-point Likert scale questionnaire was applied to 361 undergraduate and…

This paper uses a quasi-experimental approach to test the impact of textbook-related chapter videos and companion quizzes as the pre-lecture resources in an entry-level accounting course. Two side-by-side sections of an introductory Management Accounting class, at a large university, establish the control and treatment groups. The results indicate…

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method…

Due to the rapidly changing economic environment, increasing competition, and the pervasive influence of new technologies in businesses, the accounting profession is encountering challenges in adapting to these changes. Accountants worldwide face new market demands, leading to numerous organizations and individuals in many countries advocating for…

The literature on entrepreneurship education in Indonesian vocational high schools is sparse and inadequately evaluated. Future research should aim to enhance students' entrepreneurial competencies and intentions by integrating practical environments and experiential learning into the curriculum. However, transitioning to these methods presents…

High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data…

Purpose: Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a large cohort of final year undergraduate students. The purpose of this study was to investigate students' perceptions of online…