In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

This paper investigated success rates and possible predictors of success among students at The University of the West Indies Open Campus. Archival data were mined from admissions and academic records of students from the 2008 intake to explore retention and completion rates, and for students enrolled in two online undergraduate courses in Semester…

The authors of this article implement a quasi-experimental strategy to estimate peer effects in economic education by exploiting the institutional setting in a large public university in China, where roommates are randomly assigned conditional on a student's major and province of origin. They found significant impacts of peer academic quality,…

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

This study sought to determine the attributing and contributing factors to examination absence as well as whether the academic and social support available to students had a role to play in discouraging or reducing absence from examinations using results from a quantitative survey of ACN203S (Cost Accounting and Control) students who were admitted…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

Purpose: The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity. Design/methodology/approach: A self-administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice,…

The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as…

This study focused on monitoring the influx of senior high school students and as of November 4, 2017, the Assessment, Counseling, Alumni and Placement (ACAP) Center has 341 examinees from different high schools in the province. Based on the results of the survey, the top 5 schools are Angeles City National Trade School, Angeles City National High…

Aligning curricula and assessment with the skills required by employers and, more recently, government standards is easier said than done. Through detailing a case study in failure to incorporate required graduate attributes into a postgraduate accounting programme, we explore the tensions among competing interests within Australian universities…

This study reports the results of a survey of student study times and perceptions of workload in undergraduate and graduate accounting courses at a large Australian public university. The study was in response to student feedback expressing concerns about workload in courses. The presage factors of student workload and assessment in Biggs' 3P…

This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…