Purpose: The purpose of this research is to provide insights into the antecedents of student attitudes toward the first required accounting course by examining five related research questions. Design/Method/Approach: Interviews were conducted and open coding, as opposed to priori coding, was used to analyse the responses using the NVivo software.…

Using U.S. Department of Labor O*NET occupation data, we test hypotheses, developed primarily from the occupational models upon which the American College Testing's (ACT) "Profile" career guidance is based, to examine how accounting compares with three competing professions: engineering, medicine, and law. Awareness of the differences in…

Successfully self-employed autistic author Robyn Steward shares her keen insights about the valuable skills and unique visions self-employed autistic people bring to the job market. This book will teach you how to bring these strengths into the world of self-employment, so that you can follow your passions as part of the community. Featuring…

The study investigated the impact of the flipped classroom on the second semester students in accounting class. Participants (n=50) were assigned to a control group (using traditional instruction) or an experimental group (using flipped classroom model). A quasi-experiment in reading comprehension course on the second semester in academic year…

This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and…

The use of a Practice set (case simulation) as an assessment task in management accounting is aimed at providing students with a practical experience in the application of a form of simulated real-world events. The pedagogical justification for the use of a case simulation is inherent in the concept referred to as "learn-by-doing"…

Using survey data collected from business school deans/accounting department chairs, a scale measuring factors critical to the success of accounting programs and business schools was developed and tested, and perceptions of competitive performance and alignment of strategic priorities were evaluated. Results indicated that dimensions were…

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results…

Business cases are commonly adopted into the accounting curricula to promote deep learning. However, in practice, case-based learning is often ineffective without facilitation because of accounting students' strong surface-learning tendencies. This study investigates the case-based learning effect of colour-coded digital annotation (CCDA). CCDA…

This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses…

This study examined the affordances of an online learning platform used in a Chinese university for online teaching and learning during the pandemic period. A usefulness theoretical perspective was adopted to examine three types of affordances of the platform, namely, educational affordances, social affordances, and technological affordances. Both…

This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse…

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that --…

The purpose of this paper is to conduct a cross-cultural assessment of the Community of Inquiry (CoI) instrument [Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the community of inquiry framework using a…

Given the debate in tertiary institutions on the use of technology for assessments due to the coronavirus (COVID-19) pandemic, we compare the performance of accounting students in proctored paper-based and online exams. We examine exam scores across different demographic variables to provide early insights into the impact of these demographics on…