This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list…

A conceptual foundation for the Statement of Cash Flows based on the ten elements of financial statements provides students with a deep understanding of core accounting concepts. Traditional methods of teaching the statement of cash flows tend to focus on statement preparation rules, masking the effect of business events on the change in cash.…

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, "Google Advanced Scholar" citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global…

Tailoring of instructional methods to learner levels of expertise may reduce extraneous cognitive load and improve learning. Contemporary technology-based learning environments have the potential to substantially enable learner-adapted instruction. This paper investigates the effects of adaptive instruction based on using the isolated-interactive…

A principle responsibility of a board member is to understand the environment in which his or her institution operates. Today, that environment includes a host of legal risks that every institution of higher education must be prepared to assess and proactively address. Colleges and universities work to contain and manage those risks through such…

Students rely on rote knowledge to learn accounting concepts. However, this approach does not allow them to understanding the meta language of accounting. Meta language is simply the concepts and terms that are used in a profession and are easily understood by its users. Terms such as equity, assets, and balance sheet are part of the accounting…

In this commentary, Correa Ruiz notes that from his analysis, Owen (2013) identified the essential elements to be included in a modern professional accounting curriculum, described how Association of Chartered Certified Accountants (ACCA) has embedded "Integrated Reporting" in its curriculum, and discussed future curriculum development,…

In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

In this commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It" (McPhail 2013), the author discusses how McPhail's paper examines human rights teaching principles, the question of why corporations and business schools should respect and teach human rights, and how business…

The position advanced in this Rejoinder is that philosophical arguments for social and environmental performance are important and should be incorporated in accounting education. Economic rationales are also useful and important, however, for at least two reasons. Economic justification is an important part of satisfying an organisation's…

This study employs the survey method to investigate the factors that cause academic differences between female and male students at the largest university in Botswana. The population of this research was the students of the last three years of the 4 year Bachelor of Accountancy degree programme at the University of Botswana. Anchored on the prior…

The new pedagogical flipped classroom was designed, developed and implemented using Flexible environments, Learning culture, Intentional content, Professional educators, Progressive activities, Engaging experiences, and Diversified platforms, also known as the FLIPPED model. The objective of this study is to investigate the effect of student…

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development…

Previous literature calls for further investigation in terms of precedents and consequences of learning approaches (deep learning and surface learning). Motivation as precedent and time spent and academic performance as consequences are addressed in this paper. The study is administered in a first-year undergraduate course. Results show that the…