Faculty preparation in schools of business continues to offer little or no instruction on how to teach. University instructors, generally teaching the way they were taught, continue to rely on teaching methods with which they are familiar. To exacerbate the issue, a shortage exists in terminally qualified accounting instructors. More and more…

The factors involved in the selection of accounting textbooks are under-investigated, and most of the research is survey-based, largely ignoring the information that could be analyzed by direct inspection of textbook content and its impact on textbook selection. In this study the authors fill this lacuna by deploying content analysis of the…

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

Purpose: Digital preservation (DP) is the term used to describe the processes that guarantee the accessibility of data in the long term. The high value of health information justifies the use of electronic health records and the DP of them. This paper aims to examine one of the economic aspects of DP, presenting a cost model proposal for DP in…

Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…

Colleagues from information technology and three academic departments collaborated on an instructional technology initiative to employ student response systems in classes in mathematics, accounting and education. The instructors assessed the viability of using software-based systems to enable students to use their own devices (cell phones,…

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

A phenomenon with far-reaching effects on nonprofit investment management and governance has become a little-noticed yet powerful force in boardrooms over the past decade. Despite its wide-ranging implications, this development has largely gone undocumented. This paper seeks to draw attention to this change and its implications, and to trace a…

This article reports on a study that explored how school-based teachers fulfilled their roles as mentors in response to challenges faced by pre-service teachers while learning to teach accounting. Pre-service teachers in their final year at a University of Technology in South Africa and practising teachers from six high schools participated in the…

Professional accrediting bodies and accounting education reviews have long expressed concerns about student capabilities and learning outcomes, including the ability to apply knowledge and make reasoned judgements. In response, we report on a new design that uses a web of threshold concepts to guide curriculum development. With an associated focus…

Purpose: The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach: A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were…

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…

Vocational high school must change student's mind set in order to be sure that they become entrepreneurs who will be better and nobler than become employees. This research aimed to determine the effect of teacher's ability in practicing the method of Authentic Problem Based Learning (APBL) and student's attitude to the development of…

There is much debate in the literature concerning the changes necessary for university accounting education to meet the needs of the business environment and broader society. In the USA the Pathways Commission has responded by implementing a programme of evaluation and improvement. In the UK there is no formal agenda for change. This paper…

This paper documents a case study undertaken to understand the effect of group processes on student evaluation of teaching (SET). The study used interviews to investigate the experiences of students in a cohort model Master of Science in Accountancy degree program and how those experiences influenced SET. The cohort served as an extreme example in…