This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students' answers to a semi-structured interview about their…

Value creation is often at the core of many organizational activities and is often reflected in the exploration and exploitation of opportunities to foster organizational growth. In modern organizations, information technology (IT) plays a significant role in creating business value and building substantial competitive advantage. While in the…

Element interactivity is a central concept of cognitive load theory that defines the complexity of a learning task. The reduction of task complexity through a temporary segmentation or isolation of interacting elements was investigated with 104 students randomly assigned to an interacting elements group, where participants were required to deal…

The growing popularity of Master of Accounting programs can be attributed to multiple factors, but the states' adoption of the 150-credit hour educational prerequisite for Certified Public Accountant licensure was clearly influential in stimulating enrollment growth. Despite the growth and importance of Master of Accounting programs, comparative…

This paper investigates the effects of two instructional strategies on accounting students' performance and the gender differences within the strategies. In an experiment, undergraduate students at an Australian university were randomly assigned to either the self-managed or split-attention condition. Participants were required to self-manage…

Wells Fargo & Co.'s Community Banking unit had enjoyed a strong, positive reputation for decades. Wells Fargo, as a whole, had avoided most of the problems of the 2008 financial crisis, only to stumble into its own crisis in late 2016. The Community Banking unit was accused of opening millions of unauthorized accounts, firing employees for…

The volume of cheating, according to professional studies, has increased dramatically over the past 50 years. The research shows that across demographics cheating is more prevalent. This increase has caused some researchers to feel that higher education has developed a cheating culture. This study looks to find ways to combat a cheating culture by…

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

This paper investigates how authentic co-created role-play may assist audit students in developing creativity, a much-needed aptitude for auditors. Role-plays used in audit education are often structured, formal case approaches, limiting student creativity. In contrast, this role-play allows students to interact with a performance artist and…

This paper develops the structure for an integrative model information systems curriculum on Accounting Analytics, which affords students the opportunities to develop domain knowledge along with application of data analytics. As industry experiences rapid technological change, university curricula must remain current in order to be effective.…

In recent years, changes in business, new technology, and greater competitiveness and dynamism have all resulted in a need for new skills. This study focuses on soft skills in accounting education, exploring the viewpoints of both graduates and employers. Our main question is to better understand if there is a right match between graduates'…

The effectiveness of workplace learning programs is linked to employee/learner motivation. However, our current understanding of workplace learning does not always acknowledge the importance of learner motivation to acquire new skills. In this study, I proposed that to obtain learning success and engage employees to learn on- the- job, employers…

Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting…

This exploratory study seeks to obtain the views of strategic decision-makers surrounding the implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian universities. Using an online questionnaire with mainly open-ended questions, the results showed most respondents perceived WIL programs as important and should be offered…

The study determined a significant difference in teachers' overall evaluations of six recommended Financial Accounting Textbooks in Southwestern Nigeria. It also assessed the specific evaluation parameters that account for the difference. It adopted the survey research design. The multistage sampling technique was used to select a total of 80…