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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 teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Within the study of teacher training, it is generally accepted that a teacher's behaviour and success in the classroom is influenced by their personal beliefs. This paper discusses teachers' pedagogical beliefs, domain-specific beliefs and conceptions of teaching and learning. We outline empirical results from various studies which explore lecturers' and teachers' perceptions of vocational training in the field of accounting education; then present an empirical study in German commercial schools, conducted via surveys (n= 225 teachers in commercial schools) and in-depth follow-up interviews (n = 21 teachers). Using cluster analysis we identify different teacher types or belief systems regarding teaching and learning in accounting education: predominantly constructivist or instructional. Of particular interest is a mixed type, which includes both paradigms and emphasises the importance of structured lessons and systematic teaching. Verbal data allow a more detailed analysis of the different pedagogical orientations. We established significant relationships between teachers' beliefs, including domain-specific beliefs, self reports on the organisation of classroom activities and teaching patterns. All in all, the findings show a dominance of instructional ideas and teacher-centred teaching practices in the domain of accounting. [ABSTRACT FROM AUTHOR]

In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future practitioners. The latter group, however, shows more interest in considering practical concerns in their research for the PhD. Furthermore, we show that the impact of institutional incentives is more widespread among future academics. Some implications are drawn for the relationship between research and practice and the future of the accounting academy.