Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…

We use event history analysis on an aggregate dataset from 1997 to 2018 to understand the state-level antecedents associated with the adoption of test-based grade retention policies. Findings indicate that the educational conditions of a state to be more predictive of retention policy adoption than the political, economic, and geographic measures.…

The study focused on analyzing the knowledge and application of cryptocurrencies in undergraduate programs across public and private universities in Honduras. Given the increasing relevance of cryptocurrencies in the global financial landscape. The primary objective was to assess the level of knowledge and application of cryptocurrencies among…

The aims of the current study are to identify the behavioral factors enabling students' acceptance and use of a podcast aggregator that provides tips about contents taught in the classroom, as well as to investigate its impact on knowledge formation among Accounting Sciences undergraduate students from a Federal University in Southern Brazil,…

The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens' government accounting literacy with various community-related decisions and in particular citizens'…

This paper highlights the importance of conducting studies to ascertain students' perceptions of the teaching-learning process, as this information can provide a valuable guide to course planning and enhance teaching. This study analyses, based on structural equation modelling, the relationship between students' academic performance in an…

This research focuses on the performance (as measured by exam grades) of students in a section of Accounting Principles taught face to face (traditional delivery) versus one section of the same class taught in an online format versus two sections of the same course taught in a hybrid format. The distinction of this research is that the students in…

Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…

This article reports on the implementation of formative e-assessments in courses taken by first-year students. The central aim is to measure the effectiveness of the formative e-assessments with reference to the student voice and staff reflections. Students engaged with the formative assessments and the evidence gathered via questionnaires show…

Undergraduate students' performance has been extensively studied to identify the critical components in effective teaching and learning pedagogies. This study aims to determine whether the teachers' practices and implementation of Classroom Assessment Techniques (CAT) enhanced students' performance in Accounting Principles' courses and assess…

This study was conducted in two phases. The first one is the preliminary phase aimed at tailoring the standard curriculum based on learners' needs analysis. The second one is the main phase, intended to evaluate the tailored curriculum based on teachers' views. The participants in the preliminary phase of the study (tailoring the curriculum) were…

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to…

Flipped-classes in higher education are becoming increasingly widespread due to the appeal of replacing passive lectures with active-learning communities of inquiry. This mixed methods research study follows the efforts of a professor who had limited resources as she incorporated the flipped-class design in her introductory accounting class. Class…

The role of research-embedded higher education is regarded as one of the driving forces of any growing economy. Higher education institutions (HEIs) are recognized, among their peers, for their quality of research outcome. Hence, with growing emphasis on research worldwide, HEIs strive hard to improve their research output. The proposed study…