Purpose: The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity. Design/methodology/approach: A self-administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice,…

The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as…

This study sought to determine the attributing and contributing factors to examination absence as well as whether the academic and social support available to students had a role to play in discouraging or reducing absence from examinations using results from a quantitative survey of ACN203S (Cost Accounting and Control) students who were admitted…

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

The article shows how, today, internal marketisation processes are intrinsic to Swedish educational municipal managerialism, and how accounting practices are continual, frequent and dispersed and part of teachers' professional work. A case study is presented as an outline of a teacher teams' response to an accounting request and their mobilisation…

For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing the impact of narrative disclosures and managers' deliberate language choices. However, no prior studies have investigated those language choices of…

The retreat of state funding for higher education and other factors has increased competition and program duplication among campuses. Subsidies of in-state student tuition has shrunk; the perception of public good investments has transformed into students paying their educational costs, for what is considered private good, by borrowing against…

This paper provides an account and a critique of the rise of the contemporary policy as numbers phenomenon and considers its effects on policy and for educational research. Policy as numbers is located within the literatures on numbers in politics and the statistics/state relationship and, while recognising the longevity of the latter…

The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

Aligning curricula and assessment with the skills required by employers and, more recently, government standards is easier said than done. Through detailing a case study in failure to incorporate required graduate attributes into a postgraduate accounting programme, we explore the tensions among competing interests within Australian universities…

This study reports the results of a survey of student study times and perceptions of workload in undergraduate and graduate accounting courses at a large Australian public university. The study was in response to student feedback expressing concerns about workload in courses. The presage factors of student workload and assessment in Biggs' 3P…

This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…