Purpose: The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of…

While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire's dialogical education theory as…

The decrease in the number of people entering the accounting field raises a concern in both the higher education and professional industry. Only 36 percent of eighth graders possess adequate reading comprehensions skills and most do not improve before they enter college. Thirty-three percent of students entering community colleges have inadequate…

Entrepreneurship has been viewed as a catalyst for economic growth because it creates jobs and offers solutions to social issues. The government is trying to make entrepreneurship popularized among the public, especially in students in universities. This analysis aims to ascertain how financial behavior and literacy, particularly among accounting…

Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because '[t]here is no single, agreed-upon definition of critical thinking within accounting education … ' [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education:…

The gap between academic standards and expectations of British academics and those of international students has a direct impact on student success. And where this expectation gap is identified, the institutions have a responsibility to look to close it. Researchers identified more extensive areas of conflict such as learning styles,…

This paper examines how self-efficacy, intrinsic motivation and test anxiety interact with the delivery method (online vs. face-to-face) in upper-level classes (third- and fourth-year students) in their association with course performance. Previous research in accounting [e.g. Chen et al., 2013. Online accounting education vs. in-class delivery:…

There is continuing demand from practitioners, standard setters, and regulators for accountants to have the knowledge and competencies to contribute to sustainable business practices, reporting, and assurance. Educators at all levels of the accounting curricula have a responsibility to upskill. This research examines the extent of sustainability…

There is growing concern that casual academics operate in an environment characterised by precarity and inequality which has implications for motivation and well-being. This study examines how various factors support or inhibit casual accounting academics' motivation and well-being in Australian universities. Using Herzberg's two-factor theory and…

Bididikmisi scholarship students' financial limitations require them to manage them effectively and efficiently. Students' awareness of managing finances is based on their attitudes formed through financial literacy resulting from the financial learning process. This study aims to analyze the direct and indirect effects of accounting learning on…

The accounting profession is undergoing a radical change that supplants many historical accounting duties by requiring technical skills to be added to the accountant's tool chest. Stakeholders are increasingly adopting disruptive technologies, including data analytics, blockchain, artificial intelligence, and cloud computing. We reviewed 185…

What is accounting today? Are conventional definitions of accounting adequate for the early 2020s? What definition do you teach? Accounting is positioned in this study as "not" a mere neutral, benign, technical practice. It is also a social practice and moral practice as understood based on the important research of accounting scholars…

An important prerequisite for meeting professional demands upon completion of an apprenticeship is for apprentices to possess the ability to transfer the professional knowledge and skills they acquire in vocational education and training (VET) to various professional situations. This paper presents the empirical results on knowledge and skills…

Purpose: The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.…

Individuals and corporations give generously to nonprofit organizations. However, supporters are naturally concerned about the financial strength and operational efficiency of an organization. Using publicly available nonprofit databases and websites, this case exposes students to a real-world scenario in which students analyze a 501(c)(3)…