Rapidly evolving fintech and decentralized finance environments present an opportunity to reconsider how best to teach financial reporting, internal controls, auditing, taxation, and accounting information systems. Industrial firms have found considerable success in growing the customer value/cost ratio by applying "design thinking" (DT)…

The Free Application for Federal Student Aid (FAFSA) Simplification Act made several changes to the FAFSA, including changing the formula for determining student financial assistance need and simplifying the application. The rollout of the redesigned 2024-2025 FAFSA application encountered issues that affected students' ability to apply for aid.…

This study investigates the adoption and usage of artificial intelligence (AI) technologies among Chinese undergraduate accounting students, focusing on the roles of Social Influence (SI), Behavioral Intention (BI), and Actual Usage (AU), while examining the mediating effect of BI and the moderating effect of Voluntariness of Use (VOU). By…

In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of first-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of…

Financial accounting poses significant challenges for students at tertiary institutions, often resulting in failure, extended graduation timelines, or dropouts, particularly in their first year of study. This study aimed to identify the obstacles encountered in teaching and learning accounting education within South African universities. The…

This study aimed to identify whether gender differences exist related to the motives, expectations and preparedness of students entering accounting studies at a South African university. A questionnaire was used to gather the data from a sample of first-year students and t-tests were employed to identify differences in findings between gender…

With the study reported on we explored the views of pre-service accounting teachers' challenges at a South African University during the COVID-19 pandemic. A qualitative research approach supported by the interpretive paradigm was adopted in accordance with the study focus. A case study design involving both telephonic semi-structured and…

An advanced graduate-level financial accounting theory course should provide integral content for all accounting programs. However, we are aware that such courses are not always required at either the undergraduate or graduate level. We taught the accounting theory class at three institutions for many years, and as a result, we provide our views…

Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting…

Traditional functional budgets are useful for planning under predictable business environments. However, due to increased competition, changes in technology, consumer attitudes, and economic factors affecting supply chains, accountants must understand the characteristics of risk and uncertainty. Additionally, businesses now have access to…

Research universities and the federal government partner to foster societal, scientific, and technological advancements, but the federal research grant process is criticized for its procedural inefficiencies. Principal investigators and research administrators lament losing time to bureaucratic regulations, unwieldy processes, and burgeoning…

New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students' skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology…

Purpose: Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in…

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a…

Tasks in accounting textbooks play a vital role when it comes to learning processes. However, hardly any empirical evidence on the quality of accounting tasks exists regarding accounting-relevant characteristics. This is why a new category system containing accounting-relevant aspects was developed to analyze a total of 3,361 tasks from 14…