Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

The study determined a significant difference in teachers' overall evaluations of six recommended Financial Accounting Textbooks in Southwestern Nigeria. It also assessed the specific evaluation parameters that account for the difference. It adopted the survey research design. The multistage sampling technique was used to select a total of 80…

Professors are often the first to introduce students to career-specific ethical dilemmas. Standard teaching methods for ethical classwork are mundane, typically involving lectures and case studies; however, research concludes that students have the best results from educational experiences when able to influence course composition. The authors…

Education is still a leeway towards achieving individual's personal growth as well as professional development. Further and Higher Education (FHE) are even more crucial in accelerating the achievement of these goals. Consequently, graduate students explore endless opportunities to enroll for postgraduate programs, hoping to gain financial…

Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly…

While studies have found that both accounting and finance majors outperform other majors on the Major Field Test in Business (MFTB) and the Comprehensive Business Exam (CBE), research has not identified the drivers of this performance advantage. The authors examined multiyear MFTB and CBE scores and identified both business core course composition…

This paper explores the resources Accounting teachers draw on and how they use the identified resources in the teaching of Accounting in a rural school. The study adopted an interpretive qualitative case study and employed semi-structured individual interviews to collect data from the Accounting teachers. Thematic analysis revealed that Accounting…

This paper aims to examine if using video recordings help students raise their awareness of the development of their oral presentation skills by reviewing video recordings of their presentations. For this study, all students who took a Financial Accounting class in the academic year 2018--2019 at Lincoln University (LU) were video-recorded when…

The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students' knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show…

The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of a technologically enhanced learning (TEL) opportunity. The findings suggest that the South African accounting students' ICT…

Students' perceptions of the learning process are important because they are stakeholders in their education. The authors measured student perceptions on active learning exercises that promote comfort with technology and oral communication skills. The findings noted that there was a significant difference in the mean of certain survey questions…

More than just intelligence is needed to learn accounting. We see from prior work that the non-cognitive aspects of learning can influence the experience for accounting students. We investigate by survey both self-efficacy beliefs [Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2),…

Purpose: This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial…

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a…

The paper deals with problems of the country's economic security and entities, timely resolution of which influences directly the country's national security. The cornerstone of successful existence of any country, especially the Russian Federation, during such complicated period is the presence of effective national economic security system.…