Indonesia has recently witnessed a development in accounting information system with the introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the…

This study explored the extent to which senior high school accounting curriculum was completed in a school year and the factors that accounted for the noncompletion of desirable portions of the curriculum. Also, topics students and teachers perceived as difficult were examined as teachers indicated their perception of the overall relevance of the…

Pre-service accounting teachers perform a variety of calculations in accounting courses, for example, they calculate and compare company financial ratios, calculate dividends, interests, and variances. Mathematics is thus a crucial tool for performing accounting calculations. This paper reports on a study designed in order to investigate…

Purpose: Selecting the appropriate type of technology to incorporate in the classroom to promote comfort with professional uses of technology is important. In addition, the use of technology and good oral communication skills are valued by prospective employers. Students are stakeholders in their education, so it is important to obtain their…

Although the accounting community has been collaborating for decades to address a lack of progress in closing the gap between accounting theory and practice, shortcomings in accounting education quality persist. Prior research has focused on the perceptions of students, faculty, and employers, but there is a scarcity of published work on recent…

Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics,…

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…

This paper examines the relationship between a student's experience in a service-learning course and the management attributes of the nonprofit client. We utilize a mixed methods approach to identify and explain the most impactful attribute. We find that the quality of the consulting relationship has the strongest effect on a student's experience.…

In the light of the connectivism theory, the objective was to analyze the perception of use and satisfaction of accounting students about Edpuzzle, a digital video application. This tool was employed in four accounting courses using the cell phones of 92 students. A questionnaire was administered on-site and was structured in two parts. The first…

In this paper, we report on the analysis of data collected from 684 students majoring in Accounting and Finance, to examine the relationship between academic outcomes and Work-integrated Education (WIE) and International Study Exchange (ISE) experiences. Both WIE and ISE are common elements of undergraduate business education because of the…

Purpose: This study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the instructional design choice and the effect on the learning process. Design/methodology/approach: Using graphical and textual presentations of an experiment with three…

This study focused on the ethical intentions and perceptions of ethical problems among undergraduates in Singapore. An online survey was conducted to a sample of 100 undergraduates studying in local and foreign universities based in Singapore. The study found influences on ethical perceptions and intentions by factors such as gender, religious…

The shortage of professional accountants has been attributed to the perception accounting students hold about their intended professional careers and this affects their self-image, attitude towards the career and their confidence in the profession. Therefore, this paper critically appraises the perception of undergraduate accounting students…

The findings of this study reveal that it is unlikely for the interaction effects of situational context, namely educational technology experience (EXP), training frequency (TF), voluntariness (VOL), and class size (CSIZE), to influence accounting educators' intention to adopt educational technology. The original Technology Acceptance Model (TAM),…

The last three decades have seen significant educational reform, which have influenced the transformation of assessment practices in higher education institutions (HEIs). In addition, various societal and global changes have required that higher education create adaptive graduates who acquire and develop higher-order skills which include…