This empirical paper proposed collaborative learning as a strategy to enhance performance in Accounting among university students. There has been a notable continuous trend of poor performance in Accounting from the first-year level to the fourth year. Again, there is also a noticeable decline in the number of students majoring in Accounting…

This chapter argues that the accounting literature in general and the accounting education literature in particular has under-invested in theory. The few theories that we officially believe are in use but are used quite poorly. Many theories that could be used are not used at all despite the promise that they appear to hold. Accounting education…

Purpose: Motivated by the growing significance of human capital in organisations operating in dynamic environments, as well as the evolving roles and skill requirements of accounting professionals, this exploratory study aims to examine and compare the skill gaps perceived by accounting practitioners and employers. Based on these identified gaps,…

This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column, five-row worksheet that presents weighted-average and FIFO costs per equivalent unit simultaneously. Then, the goal of process costing, accounting for costs, is formally…

There is a growing integration of technology in the workplace (World Economic Forum), and with it, organizations are increasingly relying on advanced technological approaches for improving their human capital processes to stay relevant and competitive in complex environments. All professions must keep up with this transition and begin integrating…

In a ranking created by using data from multiple data sources, including CareerBuilder, GitHub, Google, Hacker News, the IEEE, Reddit, Stack Overflow, and Twitter, Python was shown to be the top programming language of 2023. Created in 1990, Python has seen a recent uptick in popularity driven primarily by its ability to sustain the use of…

This paper examines accounting textbooks used in Indonesia to understand the imperialism-education nexus in the contemporary setting. The study is informed by the critical lens of postcolonial theory. In particular, the notions of mimicry and hybridity, comprador class and silencing subaltern groups have been used to shed light on the effect of…

In this empirical paper, we discuss the factors impacting Accounting teachers' effective implementation of assessment for learning (AfL) in the classroom and the action on the possible solutions in dealing with the impeding factors. AfL is considered a critical requirement for Accounting teachers and, if implemented effectively, improves the…

In March 2020, Vietnam's Minister of Finance (MoF) issued Decision 345/QD-BTC, endorsing the adoption of Financial Reporting Standards for full IFRS implementation by 2025. This study, using curriculum implementation theory, examines factors affecting accounting academics' time spent on teaching IFRS. Drawing on the opinions of 198 academics in…

Purpose: This study investigates if digital intelligence is a determinant for the work readiness of final-year accounting undergraduates. The study also examines digital intelligence as a mediator in the relationship between accounting competencies and work readiness. Design/methodology/approach: An online survey was carried out among final-year…

This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Prior studies suggest associations between course performance and well-being and self-efficacy, although what comes first in this effect remains unclear. This study contributes to the research on noncognitive aspects of learning of first-year students, and examines the bidirectional relation between, on the one hand, students' well-being and…

Drawing upon the theories of transaction cost and agency theories, this study aims to understand how ethics construct is conceptualized in accounting research. To reveal the conceptualizations of the research community on ethics and morality in accounting research, articles with keywords "ethics" and "accounting" in their…

In today's dynamic business environment, accounting entrepreneurs must demonstrate both entrepreneurial competencies and strong ethical conduct to achieve sustainable success. This study examines how these two factors influence the performance of small accounting practices in Thailand. Employing a convergent parallel mixed-methods design, the…

This article presents the results of a study conducted to examine the influence of the fourth industrial revolution (4IR) on the accounting profession, focusing on the viewpoints of accounting academics in Ghana. The study adopted a qualitative research approach, collecting primary data through interviews. The data were then thematically analysed.…