This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and…

In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

This four-country study compares business students concentrating in marketing, accounting and finance (AF), and management with respect to five motives: lifestyle aspirations, reputational effects, relative ease of completion, career outcomes, and developmental skills. We find that, except for the developmental skills motive, the importance of…

Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…

The first year accounting college course is considered a gatekeeper course. If a student fails this course, it could affect their entire degree program (Duchac & Amoruso, 2012). In addition, it might preclude them from employment opportunities in the accounting profession (Pratt, 2013; Bureau of Labor Statistics, U.S. Department of Labor,…

Interest in improving the quality of academic processes in distinct levels of education has constituted the central axis of educational politics of Mexico in the last decades. In this context, and with the need to form ethical professionals who are socially responsible and know how to confront the challenges of working in their field in the best…

The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of…

A mixed-language phenomenon such as language shift has been acknowledged to constitute one of the hallmarks of the manuscripts in which the members of the City of London livery companies recorded their financial transactions during the late medieval period. Despite these texts having been studied by scholars in very diverse disciplines,…

Active academics whose careers span several decades have witnessed a changing landscape for disseminating their research and scholarship. As technology changes, the ability to share research increases exponentially, and the choice of outlets becomes more intricate. This article discusses the role of scholarship in the lives of seasoned college…

This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First,…

This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students…

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

The purpose of this study is to investigate the emphasis placed on technical and soft skills by prospective employers for accounting positions and graduate accounting positions in particular. The data was gathered from job advertisements placed in the careers section of a major newspaper in Queensland Australia over a four-year period from 2006 to…

Women have comprised the majority of accounting graduates with bachelor and master degrees since the 1980s and 1990s, respectively, but currently only account for about 30% of doctoral students. Their representation in the accounting professoriate is essentially the same. Supportive strategies, such as mentoring, assist disciplines in which women…