This chapter presents an approach to teaching bond liabilities and investments in the typical undergraduate Intermediate Accounting II course, using the statement of cash flows, including both indirect and direct approaches. From the perspectives of the issuer and holder, emphasis is placed on journal entries reflecting interest accruals,…

Spreadsheets help businesses run effectively and efficiently. However, many spreadsheets contain errors. Research provides taxonomies and guidance on preventing spreadsheet errors; this information often is not incorporated into training. Training students to use Excel functions and good spreadsheet practices is critical. This instructional…

This study examines and preserves a record of the preferences and experiences of junior-level business students majoring in accounting when online instruction was mandatory during the COVID-19 pandemic. Two separate surveys were completed by 327 and 247 students covering five semesters. Among other results, the data collected and analyzed included…

Recent literature highlights the importance of providing citizens public sector accounting education to help them become public finance literate. This study performs a questionnaire-based survey to a convenient sample of citizens to collect their perspective on the topic. The results indicate an average familiarity of the respondents with key…

Purpose: Based on student responses to a set of customized questionnaires, this study aims to present evidence that while student evaluations of instructors and courses remain consistent, a designated mobile app enhances perceived online learning experience. Design/methodology/approach: This study addresses quality assurance issues in accelerated…

Addressing the discussion about accounting students' readiness for future accounting work, this study aims to explore their perceptions of what kinds of gaps possibly exist between their expectations about the importance of various skills in professional practice and the level of skill development attained during accounting studies. The data for…

This study investigated the impact of career preferences on the teaching self-efficacy of preservice accounting teachers. Employing a descriptive census survey, data were collected from 284 final-year preservice accounting teachers at two universities in Ghana. The study utilised an adapted Teacher Sense of Efficacy Scale (TSES) developed by…

Although the mental and physical health of students on college campuses has been under scrutiny, little has been done at the program level to assess and improve an accounting student's overall wellbeing. This chapter describes a wellbeing program integrated into the curriculum of a small accounting program in the American Midwest. It documents the…

The implications of the circular economy system are important in creating a balance of sustainable economic activities. This study aims to analyze student awareness as agents of change towards circular economy principles and practices in terms of knowledge, attitude, and behavior (KAB) variables based on a gender perspective and the correlation…

Purpose: This study investigates the determinants of digital competencies (DC) of students and professionals in accounting. Design/methodology/approach: A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and…

While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less…

This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students' perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of…

This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum.…

This study investigates the identities, identity work and emotions of an international accounting teacher working in the UK. An autoethnographic method is adopted to explore the self-reflexive account of the accounting teacher in a UK university during the COVID-19 pandemic from 2020 to 2022. Personal narratives are analysed in combination with…

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine)…