This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen…

Approximately 40% of accounting graduate recruitment in Australia is by small and medium accounting (SMA) firms, firms which can face different constraints compared to their larger counterparts. Given the characteristics of SMA firms it is important to appreciate what they consider makes a work ready graduate. This article reports the findings of…

Master of Accountancy (MAcc) program enrollments have declined significantly throughout the United States in the last decade. Concurrently, the accounting industry has an increasing demand for employees with advanced skillsets. Ultimately, the accounting industry is projected to have a shortage of qualified labor to the market. As the need for…

A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…

The retention rate in online classes is significantly lower than traditional classes especially in subjects like accounting. More than 40% of the students who were enrolled in online Accounting 101 courses either dropped or failed the course (internal data, 2020). There is a need to identify best practices to increase retention in online classes…

Community college leaders seeking best practices to improve completion rates and student success have a strategy to consider -- experiential learning as part of a course. An accounting business course, at a mid-sized community college in the southeast, recently implemented an experiential learning activity to determine the association with…

This study contributes to both accounting and concept mapping literature through the depiction of a concept tree based on the Accounting Theory curriculum, which has undergone recent and rapid expansion of its knowledge and has hence outgrown the previous limited mapping work. This tree-shaped concept map not only accounts for a particular mapping…

This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants…

The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan's and Halliday's cohesion analysis schemes were…

Given the importance of communication skills, the high incidence of communication apprehension felt amongst accounting students is concerning. Much research has investigated apprehension towards oral communication and has confirmed public speaking as the mode which raises the greatest fear amongst students. Despite widespread evidence of this…

The boundaries between accounting and technology is becoming fuzzier as accounting companies are becoming consulting companies. Digital economies are changing business models and companies that do not adept can become obsolete very fast. Even professional organizations are recommending using technology to modernize, automate and expedite…

ABSTRACT For some time, there has been a call for cross-disciplinary teaching within the business disciplines. With the rise of data and analytics, there is an opportunity for cross-disciplinary teaching by integrating technology throughout the business curriculum. However, many business professors have little experience in cross-disciplinary…

The accounting cycle is an important yet difficult topic for introductory financial accounting students to learn. This problem motivates the authors to develop four innovative online tutorials with a coherent storyline to enable students to learn the accounting cycle and to supplement in-class learning. The survey results suggest that the…

The aim of the paper is to investigate the benefits and drawbacks resulting from the implementation of e-learning in accounting modules among educators. The primary source of data was a questionnaire conducted among 79 accounting lecturers, employed by the leading Polish economic universities. The results of the survey have shown that e-learning…