The problem that was investigated is if the level of cybersecurity knowledge held by technology leaders at Appalachian Ohio schools is placing those schools at risk for exploitation. The research method selected for this study was a quantitative study with a correlational research design. The study looked at two key factors in this relationship,…

"Advances in Accounting Education" is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, this series works to support the improvement of accounting programs at colleges and universities, as well as…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as…

The COVID-19 pandemic has caused diverse social, economic, and political challenges. The particular challenge that was the focus of this study is the upsurge in electronic use and consequent upsurge in electronic waste. This was caused by the implementation of online instructional delivery processes during COVID-19 (Ermakova, 2021), the switch to…

The Strada-Gallup Survey of College Students (2017, p. 6) reveals ". . .only about a third of current college students express confidence that they will graduate with the skills and knowledge they need to be successful in the job market (34%) and in the workplace (36%)." This paper suggests how faculty of accounting and other business…

The purpose of this paper is to determine the association between Emirati students' intentions to major in accounting and their attitudes, their subjective norms, and their perceived behavioral control. The main findings of the study show that the attitudes as well as and the subjective norms of Emirati students towards accounting are significant…

With the growth of online education, many students enrolled in traditional accounting programs are taking a portion of their coursework online. Accounting students, educators, and administrators in traditional programs want to select a mix of coursework that avoids sending a negative signal to recruiters and harming job prospects. Given that…

This study sought to explore Accounting teachers' readiness to implement e-learning in their classrooms during the Fourth Industrial Revolution, specifically in schools in the Eastern Cape province of South Africa. To this end, the authors employed a qualitative approach and a case study research design. Interviews were used to gather data from…

There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using…

This research describes a DuPont Model activity used in an introduction to business course. An in-class activity stimulated students' confidence in their ability to apply the fundamental accounting principles building upon students' knowledge of a lemonade stand. Accounting is often viewed by students in introductory courses as "a foreign…

This study examined the effect of experiential learning and the adversity quotient in the problem-solving ability of accounting vocational college students. The subjects were 120 participants selected and assigned to control and experimental groups. The experimental group was given experiential learning with four steps. Learners participated in a…

We survey full-time accounting faculty holding terminal degrees about professional certifications. In addition to asking faculty about professional certifications they hold, we gather data about faculty's experiences as well as their perceptions about the pursuit of professional certifications. We find significant results for the following items:…

This paper examines the 'state of play' with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change. We build on prior calls to 'liberalise' accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context.…

Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the COVID-19 pandemic. This paper explores students' perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting…