Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

Students' goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students' approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using…

This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

Purpose: The purpose of this paper are twofold. First, to disclose whether accounting students who participate more in online activities proposed by the teacher achieve better learning outcomes. Second, to identify which virtual learning activities achieve improved outcomes. Design/methodology/approach: Data mining is a computer-based tool devoted…

This paper examines the relationship between the use of online learning resources and academic performance in an Accounting 1 course conducted at a South African Higher Education Institution. The study employed a quantitative analysis over three academic years comparing the collection of end of year marks and the time spent online. The results…

This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in…

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Although originally designed for science courses, learning studios have been introduced at over 100 college campuses in a variety of disciplines. Our study focuses on the differences between classrooms designed as lecture spaces versus classrooms designed as learning studios. The impetus is the growing number of learning studios and…

This research investigates how students used or "blended" the various learning resources, including people,while studying a compulsory, first year accounting unit. The unit design incorporated a blended learning approach. The study was motivated by perceived low rates of attendance and low levels of communication with lecturers which…

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muñoz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol &…

This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list…

A conceptual foundation for the Statement of Cash Flows based on the ten elements of financial statements provides students with a deep understanding of core accounting concepts. Traditional methods of teaching the statement of cash flows tend to focus on statement preparation rules, masking the effect of business events on the change in cash.…