Purpose: This study aims to investigate how organisations can discourage covering up and instead encourage learning from errors through a supportive learning from error climate. In explaining professionals' learning from error behaviour, this study distinguishes between espoused (verbally expressed) and enacted (behaviourally expressed) values…

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

The authors aim to present a model that examines the constructs affecting the quality of accounting education at the undergraduate level in the context of Iran. To reach a conclusion, they use grounded theory and gather data through semistructured and unstructured interviews. Then, the authors develop a model based on the Strauss and Corbin (1990)…

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model. Students identify and apply accounting standards to account for…

The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the…

The purpose of this study was to empirically examine the grade distributions of proctored and unproctored exams in an online learning environment. The authors statistically compared exam scores and time to complete exams for proctored and unproctored exams in two online courses. Student data were collected from an online section of introductory…

With an increase in online education, educators face the possibility of compromising convenience for the loss of security and integrity of students' course assessment. The purpose of this study is to seek and evaluate accounting faculty's opinions on improving online course assessment options. The results of this study are expected to impact not…

Purpose: International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different…

This study assessed how students' perceptions of online quizzes and the use of three electronic devices to solve them affected their performance. A sample of 208 students enrolled in an introductory accounting course at the Universitat Autònoma de Barcelona completed online quizzes as part of their evaluation and filled in a questionnaire on their…

"Advances in Accounting Education" (AAE) is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, it works to support the improvement of accounting programs at colleges and universities, as well as foster…

The aim of the study is to verify employers and university students' perception of the importance of professional and soft competencies that is placed on the position of financial accountant in the Czech Republic. The study is based on the international knowledge oriented to the difference between university students and employers in perception of…

The closures of Higher Education Institutions (HEIs) due to the COVID-19 pandemic meant that face to face classes had to be put on hold. However, the growth in information and communication technologies (ICT) made it possible for HEIs to continue with their core activities remotely, primarily using learning management systems (LMSs). The overuse…

With Association of Southeast Asian Nations (ASEAN 2015) ushering market integration, including free exchange of human resources among member countries, employer expectations from university graduates adapt to the increasingly competitive demands of the global workplace. Such development makes more urgent the alignment of academic and professional…

This study explores undergraduate accounting students' perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic performance. Understanding the perceptions of students regarding the effectiveness of using web conferencing is both influential…

Studies of financial returns to publication typically focus on publications by faculty at top doctoral granting institutions for publishing in the top journals of the field. This study expands the field of inquiry to examine financial returns to academic accountants at master's and bachelor's granting institutions for publishing in a wide range of…