South African schools have experienced several curriculum changes over the past few years. In this article we report on the findings regarding the challenges experienced by heads of department (HODs) with the implementation of the Curriculum and Assessment Policy Statement (CAPS) in accounting. A qualitative approach, modelled on the…

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical…

Interactions between instructors and students at distance learning universities are crucial in motivating students and enhancing learning outcomes. Although prior empirical studies have examined email messages at distance learning universities from different perspectives, this is the first study, to the best of our knowledge, to explore the…

In this study, we examine the knowledge of students in a master program in business and economics and explore whether migration-specific influences can be determined. We tested the knowledge of 1,451 students from 40 universities in Germany in the content areas of accounting, finance, and microeconomics. Migration background had a significant…

Many community college students experience high levels of stress due to the demands of coursework and stressors outside of the classroom. Contemplative practices such as deep breathing can reduce stress and increase focus, but students may not be familiar with or feel that they have time to engage in these practices. We hypothesized that…

This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional…

This study explores the impediments and the pressures to establish the policy of introducing skills and competencies in the Greek Higher Education (HE) accounting studies. Soft skills may improve considerably accountants' career prospects whether they work in industry or auditing. A mixed-method approach with two data collection phases was…

This study examines the possible factors affecting plagiarism by accounting lecturers in the Special Region of Yogyakarta, a province in Indonesia. 108 completed questionnaires were quantitatively analyzed. The multiple regression analysis reveals that working pressure and unfair competition significantly influence the intention to undertake…

This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take…

Candidates who study business disciplines are trained to be all-round administrative staff to handle business-related issues. Knowledge of a basic accounting principle for supporting financial decisions is vital in business operations, and is especially crucial for managerial workers of a listed company. Indeed, the accounting module is one of the…

Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions of accounting educators and professional accounting bodies in the UK and Ireland on the status quo of technological developments within accounting curricula and the factors influencing this status quo. Findings suggest a fairly widespread…

The authors describe a component of Babson College's master of science in accounting program that links a technical analysis course with writing and oral communication courses to provide students with skills necessary to efficiently manage group-centered projects and effectively communicate technical information. Initial quantitative and…

Decades of research spanning a range of educational domains have confirmed that students differ in their learning styles and that student performance is impacted by the degree of fit between these styles and the teaching and assessment methods deployed in courses (Allinson & Hayes, 1988; Cegielski, Hazen & Rainer, 2011; Drissi &…

Purpose: The purpose of this paper is to report on the results of a study carried out to determine the use of Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also sought to determine whether MAPR and governing boards (board size, gender diversity and frequency of board meetings) influence the perceived competitive…

The debate on the value and relevance of commerce versus business administration education is at its full swing in Pakistan. Conventional focus of the commerce education has been on areas like accounting and trade, while business administration education focuses more on areas like management and administration of a business entity. Recently,…