Despite the growing importance of sustainability and the sustainable development agenda, and despite the growing presence of papers recognising the critical interaction between sustainability and accounting and finance (and, indeed, with all social science), there has been a relatively muted response apparent within the accounting education…

This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college…

Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

Students' goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students' approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using…

This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

Purpose: The purpose of this paper are twofold. First, to disclose whether accounting students who participate more in online activities proposed by the teacher achieve better learning outcomes. Second, to identify which virtual learning activities achieve improved outcomes. Design/methodology/approach: Data mining is a computer-based tool devoted…

This paper examines the relationship between the use of online learning resources and academic performance in an Accounting 1 course conducted at a South African Higher Education Institution. The study employed a quantitative analysis over three academic years comparing the collection of end of year marks and the time spent online. The results…

This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in…

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Although originally designed for science courses, learning studios have been introduced at over 100 college campuses in a variety of disciplines. Our study focuses on the differences between classrooms designed as lecture spaces versus classrooms designed as learning studios. The impetus is the growing number of learning studios and…

This research investigates how students used or "blended" the various learning resources, including people,while studying a compulsory, first year accounting unit. The unit design incorporated a blended learning approach. The study was motivated by perceived low rates of attendance and low levels of communication with lecturers which…

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muñoz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol &…