The current study aims to investigate the relation between education and academic environment on emotional intelligence of accounting students in state and non-state universities in Iran. In order to collecting data Bar-on emotional intelligence test and SCL 90 questionnaire administrated among 476 students in different subjects including…

Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

The relevance of the studied problem is determined by the fact that the modern understanding of the essence of the fiscal control is based on the research of specific essential characteristics. As a rule, they are not of system nature and are not connected with studies of other characteristics. The aim of this article is a synthesis of the main…

Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…

The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The…

Purpose: The purpose of this paper is twofold--first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students' motivation, or preferences that may have an impact on the assessment. Design/methodology/approach: A…

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and…

U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

The 2019 Application Trends Survey Report gathers intelligence on the current market for graduate management education applicants. The 2019 survey collected data on the applications received by 1,145 responding graduate business school programs for the 2019-2020 academic year. The 2019 report offers timely insights on application volume trends by…

This study shows that graduates from nonprofit educational institutions outperform graduates from for-profit institutions on the four sections of the certified public accountant (CPA) exam. Specifically, it (1) documents univariate differences in CPA exam scores, score distributions, pass rates, and time to complete the CPA exam; (2) investigates…

This research aims to find out the influence of observational learning on job readiness based on some indicators and variables. This is a quantitative research in which Structural Equation Modeling (SEM) was used. The research method is survey. The participants of this research are the Grade XII students of Accountancy Department of State…

Purpose: The purpose of this paper is to analyse the creativity level of business administration undergraduates who have attended an entrepreneurship seminar in contrast to those that have not. Design/methodology/approach: Using two samples of Spanish students, the factors that condition the creation of new start-ups are analysed. A survey…

Accounting internships provide substantial benefits to employers and students alike. However, opportunities for students are not equitable across all populations due to the existing policies that exist for placing interns. This inequity is particularly true for students from community colleges where there is a larger proportion of underrepresented…