This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take…

Candidates who study business disciplines are trained to be all-round administrative staff to handle business-related issues. Knowledge of a basic accounting principle for supporting financial decisions is vital in business operations, and is especially crucial for managerial workers of a listed company. Indeed, the accounting module is one of the…

Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions of accounting educators and professional accounting bodies in the UK and Ireland on the status quo of technological developments within accounting curricula and the factors influencing this status quo. Findings suggest a fairly widespread…

The authors describe a component of Babson College's master of science in accounting program that links a technical analysis course with writing and oral communication courses to provide students with skills necessary to efficiently manage group-centered projects and effectively communicate technical information. Initial quantitative and…

We use event history analysis on an aggregate dataset from 1997 to 2018 to understand the state-level antecedents associated with the adoption of test-based grade retention policies. Findings indicate that the educational conditions of a state to be more predictive of retention policy adoption than the political, economic, and geographic measures.…

The study focused on analyzing the knowledge and application of cryptocurrencies in undergraduate programs across public and private universities in Honduras. Given the increasing relevance of cryptocurrencies in the global financial landscape. The primary objective was to assess the level of knowledge and application of cryptocurrencies among…

The aims of the current study are to identify the behavioral factors enabling students' acceptance and use of a podcast aggregator that provides tips about contents taught in the classroom, as well as to investigate its impact on knowledge formation among Accounting Sciences undergraduate students from a Federal University in Southern Brazil,…

The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens' government accounting literacy with various community-related decisions and in particular citizens'…

This paper highlights the importance of conducting studies to ascertain students' perceptions of the teaching-learning process, as this information can provide a valuable guide to course planning and enhance teaching. This study analyses, based on structural equation modelling, the relationship between students' academic performance in an…

This research focuses on the performance (as measured by exam grades) of students in a section of Accounting Principles taught face to face (traditional delivery) versus one section of the same class taught in an online format versus two sections of the same course taught in a hybrid format. The distinction of this research is that the students in…

Decades of research spanning a range of educational domains have confirmed that students differ in their learning styles and that student performance is impacted by the degree of fit between these styles and the teaching and assessment methods deployed in courses (Allinson & Hayes, 1988; Cegielski, Hazen & Rainer, 2011; Drissi &…

Purpose: The purpose of this paper is to report on the results of a study carried out to determine the use of Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also sought to determine whether MAPR and governing boards (board size, gender diversity and frequency of board meetings) influence the perceived competitive…

The debate on the value and relevance of commerce versus business administration education is at its full swing in Pakistan. Conventional focus of the commerce education has been on areas like accounting and trade, while business administration education focuses more on areas like management and administration of a business entity. Recently,…

Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to…