Purpose: The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship. Design/methodology/approach: The study involved a survey of internship providers…

Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the…

The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action (TRA) and the theory of planned behavior (TPB), and extends these models to incorporate other variables (such as moral obligation and perceived prosecution risk) to…

Surface approaches to learning materials and tasks are a commonplace challenge to teachers, and they prove difficult to shift, even among students who are otherwise talented or motivated to learn. The present study investigates a theory that surface approaches are triggered by a suboptimal, aversive response to learning stimuli, which overrides…

Exposing abundance of English information related to students' educational background knowledge can improve their competence in comprehending English texts. Thus, this study developed ESP reading materials for accounting students. It was aimed at finding out what kind of ESP reading materials should be developed to increase accounting students'…

The emphases of student involvement and meaningful engagement in the learner-centered education model have created a new paradigm in an effort to generate a more engaging learning environment. This study examines the success of using different simulation platforms in creating a market simulation to teach business processes in the accounting…

The study examined business studies and employability skills development in junior secondary schools in Ilorin metropolis Kwara State. Five research questions and three hypotheses guided the study. A survey research designed was adopted for the study. The population of this study comprises all the 4570 teachers in all the private and public junior…

This study explored how an alternative presentation of loan information affects financial-aid decisions among students (n = 204) at a large public university. Building from decision-aid literature and using an experimental design, we found that when financial-aid forms were formatted in a way that makes interest rates more accessible and salient,…

Team assessment has been suggested as a competency-based collaborative learning technique. Critical to the success of an assessment for learning, in competency-based education, is the use of formative feedback. This study reports on the development of, and the students' experience of, a Team Assessment with Immediate Feedback (TAIF), in which…

The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

The purpose of this study was to analyse the perceived usefulness of a set of Information and Communication Technologies (ICT) applied in a virtual learning environment (VLE) in a distance education model. We analysed whether the numerical and technological preferences of the students could explain the perceived usefulness related to the ICT…

The purpose of this article is to provide examples of business concepts appearing in science fiction, offering accounting and business educators a means to engage students and allow students to make connections with business concepts outside of the strict business realm, resulting in increased long-term learning. To accomplish this, the "Star…

Since the late 1970s, international education has steadily gained in popularity in China. An emerging middle class seeks to strengthen its position in China's rapidly stratifying society under its socialist market economy with the shift from wealth creation for all to wealth concentration for a few. Previously, a foreign qualification was…

This study looks to answer the question, "Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?" This investigation surveys CPAs…

The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the…