Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting…

Purpose: The purpose of this paper is to demonstrate how the Triple-V model of experiential learning, when applied to Higher Education (HE), can transform the student-learning experience by integrating the model's three elements of Vision, Value and Vocation into delivery, assessment and beyond. Design/methodology/approach: The paper sets out how…

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total debt in the CAFR statistical section in FY 2006.…

African and coloured students continue to perform poorly both at public schools and institutions of higher learning. There are two main reasons for their weak performance -- a lack of literacy and numeracy skills, and being under-prepared. This article reports on two findings of a study that was conducted at two high schools in the Western Cape…

Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident, and top-performing students are underconfident. The literature identifies negative repercussions of these biases, including inadequate preparation for…

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

Although talent management is widely discussed in large for-profit organisations and multinationals, it has been little discussed in relation to higher education. This paper examines one aspect of talent management, recruitment, in academia in accounting, in two different countries, Scotland and the Republic of Ireland. It frames the study around…

This case addresses the critical topic in education of developing students' skills and capabilities associated with enterprise-level business intelligence systems and associated internal control concerns. The experiences of using a business intelligence,task-based activity in an interdisciplinary curriculum model are presented and discussed.…

Visualisations, in the form of Multimedia Digital Learning Objects (MDLOs), offer accounting educators potential efficiency in the creation of effective learning materials. Cognitive Load Theory (CLT) can guide instructional design by providing a theoretical framework to help the educator understand the mental processes involved in learning.…

Digital storytelling is a multimodal instructional design framework that helps to explain complex concepts using narrative and metaphor. Drawing from conceptual metaphor theory, we explore the effect of digital storytelling on student engagement and understanding of unit material in two undergraduate units. Through a mixed methods approach, visual…

The purpose of this study is to analyze the perceptions of students from high school, who are the current generation Z, about the accounting profession. This study uses questionnaires that are shared online with data processing using factor analysis and one way ANOVA different tests. The comparison test was done between indicators of grade, major,…

Mobile learning has become a common experience in higher education and in the professional workforce. However, the readiness of accounting students to engage in such learning appears to be weaker than in other disciplines. Therefore, this study set out to identify the factors affecting accounting students' behavioural intention (BI) to accept…

To date, the knowledge and use of ICT (Information and Communication Technologies) has become an almost essential requirement when someone wants to find employment in our society. For this reason, this study aims to analyze the importance that students of the Faculty of Business Studies and Tourism of the University of Huelva (Spain) give to the…