Many accounting departments in the United States list good writing ability as a learning goal for accreditation purposes. However, the question of how writing ability relates to accounting academic performance remains largely unexplored. The authors analyzed transcript data to shed light on the relationship between accounting students' writing…

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either…

Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students' engagement and satisfaction in the early stages of the pandemic. A survey was administered to all…

Annually, thousands of post-secondary students studying accounting in Canada participate in the Chartered Professional Accountant Recruitment (CPA Recruit) process to secure employment with accounting firms. Despite the competitive process, there has been negligible research studying how students secure these coveted positions. This qualitative…

This study explored the potential relationship between multiple intelligences and academic majors declared by undergraduate business students in the largest college at a mid-size public university in the southeast. To determine these relationships, a quantitative study was performed using data collected electronically. The research questions in…

The persistent work-readiness gap between accounting education and practice highlights the urgent need to develop stronger critical-thinking skills in graduates. This qualitative study was conducted to explore how a cocurricular online program at a South African, private, higher education provider contributed to the development of…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen…

Approximately 40% of accounting graduate recruitment in Australia is by small and medium accounting (SMA) firms, firms which can face different constraints compared to their larger counterparts. Given the characteristics of SMA firms it is important to appreciate what they consider makes a work ready graduate. This article reports the findings of…

Master of Accountancy (MAcc) program enrollments have declined significantly throughout the United States in the last decade. Concurrently, the accounting industry has an increasing demand for employees with advanced skillsets. Ultimately, the accounting industry is projected to have a shortage of qualified labor to the market. As the need for…

The retention rate in online classes is significantly lower than traditional classes especially in subjects like accounting. More than 40% of the students who were enrolled in online Accounting 101 courses either dropped or failed the course (internal data, 2020). There is a need to identify best practices to increase retention in online classes…

A persisting shortage of accounting Ph.D. program graduates has plagued academia for at least the last two decades. Despite suggestions fueled by research findings, traditional accounting Ph.D. programs appear to have not implemented substantial changes aimed at alleviating this problem. The present study surveys accounting Ph.D. program…

As a result of containment measures implemented during COVID-19, the authors needed to re-envision and restructure in-person assessments for learning that provided immediate peer feedback to students in their competency-based financial reporting course. Peer feedback is crucial in competency-based education, as mastering a competency necessitates…

This study examines business students' learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect information on 336 business students including 42 accounting students. As indicated by students' responses, a majority of the students succeeded in assessing…

A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…