The authors examine the determinants of the effective implementation of game-based learning (GBL) for experiential learning. They focus on the successful GBL initiative called Management Game (MG) and adopt the theory-driven deductive thematic analysis approach of Boyatzis along with the Matsuo model as theoretical rationale. Overall, the findings…

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the…

State databases offer researchers the opportunity to conduct research using data collected by states. These databases contain financial, demographic, and accountability data. Accessing and acquiring data from these repositories, though, can offer challenges to scholars interested in conducting research. This brief describes the type of data…

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students…

There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper…

Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others' work, without properly acknowledging their…

The pandemic was unpredictable, causing a crisis in teaching for university professors. In this chapter, the author describes problems that he faced and how he muddled through. The author summarizes his teaching activities, changes made after March 2020, and the outcomes. The intention is to document responses to COVID-19 so that we can better…

This article explores the current literature on student characteristics and performance in an accounting course. When planning to teach or design a course, student characteristics play a role as part of the "situational factors" (Fink, 2003). Research has widely shown that college graduation rates are associated with student…

This research addressed the challenges that colleges and universities face in implementing adequate accounting and financial reporting training of International Accounting Standards. The research questions of the study were: Do college students and faculty similarly believe that undergraduate students are receiving adequate accounting coursework…

This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations…

Purpose: This study aims to investigate how organisations can discourage covering up and instead encourage learning from errors through a supportive learning from error climate. In explaining professionals' learning from error behaviour, this study distinguishes between espoused (verbally expressed) and enacted (behaviourally expressed) values…

The authors aim to present a model that examines the constructs affecting the quality of accounting education at the undergraduate level in the context of Iran. To reach a conclusion, they use grounded theory and gather data through semistructured and unstructured interviews. Then, the authors develop a model based on the Strauss and Corbin (1990)…

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model. Students identify and apply accounting standards to account for…

The aim of the study is to verify employers and university students' perception of the importance of professional and soft competencies that is placed on the position of financial accountant in the Czech Republic. The study is based on the international knowledge oriented to the difference between university students and employers in perception of…

The closures of Higher Education Institutions (HEIs) due to the COVID-19 pandemic meant that face to face classes had to be put on hold. However, the growth in information and communication technologies (ICT) made it possible for HEIs to continue with their core activities remotely, primarily using learning management systems (LMSs). The overuse…