Purpose: The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship. Design/methodology/approach: The study involved a survey of internship providers…

Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the…

The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action (TRA) and the theory of planned behavior (TPB), and extends these models to incorporate other variables (such as moral obligation and perceived prosecution risk) to…

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…

The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

The purpose of this study was to analyse the perceived usefulness of a set of Information and Communication Technologies (ICT) applied in a virtual learning environment (VLE) in a distance education model. We analysed whether the numerical and technological preferences of the students could explain the perceived usefulness related to the ICT…

The purpose of this article is to provide examples of business concepts appearing in science fiction, offering accounting and business educators a means to engage students and allow students to make connections with business concepts outside of the strict business realm, resulting in increased long-term learning. To accomplish this, the "Star…

Since the late 1970s, international education has steadily gained in popularity in China. An emerging middle class seeks to strengthen its position in China's rapidly stratifying society under its socialist market economy with the shift from wealth creation for all to wealth concentration for a few. Previously, a foreign qualification was…

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…

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…

Bob Newsome was thrilled to land the job as head of Whitecastle Country Day--a small K-12 school with a solid reputation in the area. He worked hard to learn as much as possible about the school in advance of his start date. He spent time with faculty and staff, and made an effort to overlap frequently with Andrew Reynolds, the long-serving,…

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…