E-learning provides opportunities for developing countries like Egypt that expect a promising future in its educational process from the use of modern information and communication technologies. The aim of this research is to investigate and identify factors that influence the use of e-learning in accounting education and to assess students'…

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

The paper sets out to show that teaching is among the five undeniably oldest and historically character-shaping professions in the world, the others being engineering-architecture, medicine, law, and accounting and each of these professions has a unique story in connection with its genesis and its influence on social organisation. The paper…

This paper describes the background to the establishment of "Accounting Education: an international journal," as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic…

For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

This paper argues for a new approach to accounting textbook budgeting material. The business environment is not stable. Change is continuous, for large and small business alike. A business must act and react to generate shareholder value. The rolling forecast provides the necessary navigational insight. The traditional annual static budget does…

The writing of business case reports is a common requirement for students on academic business programmes and presents significant challenges for both native and non-native speaker students. In order to support the development of pedagogical practice in the teaching of case report writing, this paper reports a genre-based study of a corpus of 53…

Prior researches on the differences in classroom performance between male and female students show mixed results. While significant differences exist in some studies, others show no differences. Moreover, such studies were done in developed countries. This study aims to contribute to this gender discourse by using a developing country setting. It…

As accounting instructors, we provide our students with guidance that will assist them in more effectively and efficiently learning the required material. Often, this guidance includes prescriptive advice on how to properly use their textbook. However, little evidence exists as to whether students actually follow our advice on how to use their…

Conventional wisdom holds that colleges and universities heavily subsidize their students. This assertion seems correct, given that total spending per student is almost always in excess of per student tuition payments. However, as the authors show in this report, the conventional wisdom is wrong because it inappropriately compares only one revenue…

Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the…

This paper reports on the process involved in attempting to build a predictive model capable of identifying students at risk of failure in a first year accounting unit in an Australian university. Identifying attributes that contribute to students being at risk can lead to the development of appropriate intervention strategies and support…

The current study explores first, second and third-year UK accounting students' perceptions of authorial identity and their implications for unintentional plagiarism. The findings suggest that, whilst all students have reasonably positive perceptions of their authorial identity, there is room for improvement. Significant differences in second-year…

Professional commitment is significant to the accounting profession as it leads to greater sensitivities towards ethics issues and increases job involvement. This study argues that professional commitment towards accounting profession is developed during tertiary education or at the anticipatory socialization phase. The significance of…

Business students may dream of receiving pay packages like that of Michael Eisner at Disney. However, many of them will work for the compensation consultant who determines the economics of the pay arrangements, for the valuation consultant who values the different components of the pay arrangements, for the accountant who must audit the financial…