Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year…

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

In Botswana, the costs and requirements to study full-time are very high. Not everyone can afford to study full-time without forfeiting their current roles, for example, in 1999 the Center for Continuing Education (CCE) in Botswana launched a Diploma in Primary Education distance education programme, to upgrade academic and professional…

In this commentary, Massimo Contrafatto explains his understanding of Gray's interpretation of accounting education for sustainability (AE4S), and contributes some personal insights to the future development of AE4S. Gray reflected on an educational engagement experiment where the complex issues surrounding sustainability were dealt with in an…

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been…

The purpose of this chapter is to investigate students' qualitatively different ways of understanding the learning object in three undergraduate courses in the discipline of accounting. The theoretical framework of variation theory, a general learning theory, is applied. The lecturers chose a learning object which is investigated under two…

This paper demonstrates how the use of adequate descriptive feedback on assessment enhances the teaching, learning and academic performance of learners of auditing. Literature shows that this mode of feedback is transformative as it relies heavily on the particular, specific and localised learning styles of the individual learner. It also…

Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

This paper reports the development and empirical testing of a model of the factors that influence the teaching-research nexus. No prior work has attempted to create a measurement model of the nexus. The conceptual model is derived from 19 propositions grouped into four sets of factors relating to: rewards, researchers, curriculum, and students.…

Internationally educated professionals (IEPs) encounter significant barriers to entry to their professions upon immigrating. Obtaining education in the new country is an effective means of improving their positions. While universities emphasize the need to attract and serve adult learners and a more diverse clientele, the specific needs of…

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

In recent decades, the rapid growth of technology has resulted in software being widely applied in various domains. Attitudes toward using software play an important role in every industry. This study aims to explore the software literacy of accounting students along with their personal traits, such as learning styles and user behavior. This was a…

The Competency Framework, introduced by the South African Institute of Chartered Accountants (SAICA) details technical competencies, but also places emphasis on the pervasive skills that need to be attained by candidates for them to qualify as chartered accountants (CAs). Thus, an additional onus has been placed on academics to ensure that they…