The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

The scope and complexity of the Australian taxation system (as with other tax regimes) is daunting for many accounting students. This paper documents the implementation of new practices that were initiated in an effort to address some of the challenges faced by undergraduate students studying taxation. Based on the principles of cognitive load…

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

Extending the scope of prior research, this study examines perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. The study employs data obtained from 275 students and 508 practitioners and reports differences in respect of the importance placed on various costs and…

Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

Research on the effects of grading on participation behavior is mixed. This study adds to the literature by analyzing the motivational effects of a policy that incorporates student self-assessment, flexible course weighting of the participation grade, and an expanded definition of participation. The results suggest that in some classes, more than…

Teacher competence is crucial for quality of teaching and learner achievement. Competency models and competence measurement are prevalent in domains such as the natural sciences and lacking in others. We conducted our research in the field of business and economics education by focusing on the accounting domain because it is key to a deep…

The purpose of this research was to make comparative study of the development and review process of the entrepreneurship curriculum at the University of Zimbabwe (UZ) Faculty of Commerce and Botho University, (BU) Faculty of Business and Accounting in Gaborone, Botswana. The study focused on the processes and influences of curriculum development…

This paper considers when and for what purposes Peer Assisted Study Session (PASS) Leaders at an English medium university use their first language (when that language is not the dominant language of instruction) to facilitate PASS sessions in an English speaking university. This small qualitative exploratory study examines the experiences of…

Extended Teams (ETs), in which teachers and workplace supervisors are jointly responsible for the quality of education, were established to solve problems concerning school-workplace connections in vocational and professional education. Six ETs were investigated during their 1st year of collaboration. In addition to recordings of ET meetings,…

Business simulations are innovative instruction models for active or cooperative learning. In this paper, we look at the social constructionist roots of these education models in light of the current efforts to enhance employability skills in undergraduate and graduate studies. More specifically, we analyse the role of business simulations in…

This study examines the work-related attitudes of Australian accounting academics. A survey of 350 academics provides an insight into the specific organisational and institutional factors associated with the dissatisfaction, stress levels, and propensity to remain of academics. Of particular concern is the lower level of satisfaction and…

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

This study aims to identify how students' epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprise 32 semi-structured interviews with 17 business and accounting students at a UK university. Findings show that the taking of responsibility is the key…