Key international and Australasian bodies have reported research suggesting the accounting profession is one of the most vulnerable to disruption through automation and changed business models. But research discussed in this paper confirms that while component parts of an accounting 'job' will be replaced by technology, the capabilities required…

Studies on financial behavior indicate that emotional intelligence (EI) and personality traits (PTs) explain much of the bias in financial activity. This study aims to identify in which dimensions of theEI and PTs of university students in finance further training is needed to avoid financial behavior bias. To this end, the EI and PT levels of a…

There is a significant body of evidence indicating that accounting undergraduate students adopt an instrumentalist approach to learning. This paper describes an instructional project that develops an activity designed to encourage these skills on a final year management accounting course. The activity uses communicative learning pedagogies,…

The COVID-19 pandemic has imposed on us not only e-learning with higher education providers, but also triggered considerable difficulties in organization internships. Institutions and enterprises that used to be eager to take interns have refused to do so. In these conditions, the key objective for the Faculty of Management at the UTP University…

This study takes a step toward using data-driven instruction (i.e., using data to guide instructional choices) in the accounting classroom: Evaluating which students are most likely to struggle in the first course of accounting. More specifically, it evaluates the correlations between four constructs (i.e., academic background, grit, attendance,…

The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship…

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method…

Teaching the concepts of expert systems to accounting students is often challenging, not only because these students are not equipped with the necessary technical knowledge to comprehend the concepts taught, but also due to the other various constraints (e.g., limited teaching hours and a diverse background of the students' undergraduate…

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+…

We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. "Accounting Education," 23(5), 483-501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and…

This paper explores teachers' experiences of providing feedback to accounting learners in a selected rural school in South Africa. In terms of the Curriculum and Assessment Policy Statement (CAPS) for Accounting, assessment is viewed as an integral part of teaching and learning, with emphasis on continuous provision of feedback. Providing…

This study aims to examine employers' expectations of knowledge and skills in accounting graduates before hiring them. Using a qualitative approach on accounting practitioners and academics, this study shows that the expectations employers place on accounting students in the Industry 4.0 environment is set to change significantly, particularly in…

Employing the approaches to learning theoretical framework, this study examines the effects of language proficiency on overall student satisfaction with a unit of study mediated by approaches to learning accounting. Survey data was gathered from undergraduate second year accounting students from an Australian and an Ethiopian universities using…

In order to engage students who have difficulty with the dominant world-view presented by accounting, or who have negative views of accounting, a different approach to teaching is required. We developed the concept of "pragmatic postmodernism" in the teaching of accounting to merge a postmodern teaching philosophy with the constraints…