In recent years, higher education programs with English as a medium of instruction (EMI) have been expanding at a swift pace in Taiwan, where Taiwanese Mandarin is the official language. Behind this rapid growth is the widespread belief that EMI provides immersion in English, which facilitates incidental learning of the target language. In this…

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one…

Despite extensive literatures documenting the importance of teacher diversity and teacher compensation, few studies explore relationships between the two. Fewer still examine effects of governmental accounting standards, even though these standards evolve regularly and could have substantial implications for how school districts allocate…

Serious games are computer games with a primary purpose of educating or training while also entertaining. Literature has established that serious games can enhance learning in the classroom and improve student engagement. However, few studies have analyzed the factors that inhibit the adoption of serious games. The current study extends research…

The demand for university education to produce good graduate students for emerging nations to deal with global adjustments in the learning environment looks to be increasing as global technological advancements accelerate. Although, educational institutions could evolve technologically to increase students' potential to differentiate, particularly…

Ethics education is increasingly needed in business schools due to the escalation of fraud in business practices. However, faculties face challenges in gaining the millennials and Z generation's interest and attention, who are generally digital savvy, when teaching accounting ethics. One of the learning media that is suitable for millennial and Z…

Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is…

A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as…

In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students' sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and…

The purpose of this study was to explain the level of accounting understanding in the learning process based on the technology. Population, there were 453 accounting students. The results: the level of understanding for assets was 85.5% and equity 86.8%, which is very understandable. For liabilities, it was only 66.1%, less understanding. Through…

This study examined the influence of teacher-related factors on Grade 12 Accounting learners' performance in the Accounting General Certificate Secondary Examination (GCSE) in Eswatini. A sequential, explanatory, mixed-methods design was employed. A stratified random sample for the quantitative phase comprised 400 Accounting learners and 80…

This study aimed to assess the effectiveness of existing insolvency predictive models employed for non-profit Higher Education Institutions (HEIs) and test a proposed predictive model utilizing statistical and ratio analysis by comparing HEIs in operations with those that closed from 2017 to 2020. The researcher incorporated a non-experimental,…

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics,…

This research study focuses on the growing concern of academic misconduct in distance education courses. A quasi-experimental study was conducted to measure the impact of introducing webcam recording software as an online supervision tool for high-stakes exams in two separate online courses (Management and Accounting). Results revealed that…

Meta-analyses suggest that peer feedback is particularly useful for learning, but additional research is needed to understand the large variation in effect sizes that is regularly seen. We examined the relationship between amount of provided and received feedback with growth in writing and reading performance in English as a Foreign Language (EFL)…