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Electronic Accounting (E-accounting) is considered a new concept in the field of accounting. E-accounting replaces paper with electronic sources for accounting records and documentation. It retains a lot of time, zeal, paper and funds for any type of organisation. New software for recording accounting transactions is released every day which is giving technological improvements. E-accounting is characterised as the use of Internet technologies and online applications for business accounting. Additionally, it helps organisations maintain their accounting software and financial data in a secure manner while granting authorised users real-time access regardless of location or computer platform. The objective of the paper is to understand the basic concept of E-accounting, the characteristics of E-accounting, its benefits and drawbacks, and its conclusion. The purpose of this study is to shed light on the implications of E-accounting in modern companies. The review of related literature that was used to develop the study’s theoretical framework served as the secondary source of data for this report. According to surveys, many businesses fail not just due to low-quality products, a lack of qualified employees, or managerial problems, but also because of bad accounting procedures. It has been determined that the company needs to switch to current accounting procedures from outdated ones. [ABSTRACT FROM AUTHOR]

Universities are increasingly focused on preparing graduates with strong disciplinary and interdisciplinary skills to increase student employability. In accounting education however, the development of employability skills remains a concern among graduates and employers. One strategy for enhancing employability is to engage students in industry-based experiences through work-integrated learning (WIL). This paper introduces a novel, industry-led WIL experience embedded in an Australian university's accounting and financial planning curriculum and investigates students' perceptions of employability skills developed through this intervention. In this WIL experience, industry professionals workshopped multidisciplinary skills and provided feedback to students following a simulated work-based scenario. Data was analysed from student surveys and reflections and showed that students perceived this approach as effective for developing employability skills such as teamwork and communication and for aligning theory to praxis. This paper supports endorsing alternative WIL models and industry collaborations in accounting education to enhance graduate employability skills.

Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs caused by corporations. We believe accounting students are unable to break through the shareholder value maximization doctrine without understanding threshold concepts of corporate externalized costs and revised conceptualizations of corporate ownership and corporate governance. This paper proposes a new Environmental, Social, and Governance (ESG) Learning Model that accounting instructors can employ to understand the threshold concepts. Threshold concepts are reconstitutive and fundamentally change students' worldviews so that new understandings may emerge and advocating for ESG initiatives becomes possible. The paper concludes with instructional strategies aligned with three pedagogical modalities to help students absorb the ESG threshold concepts.

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers.

Purpose: The aim of this article is to enhance the operational processes (reduce processing time, improve management) of accounting offices in the implementation of structured electronic invoices. The article analyzes the significance of these entities in the context of transitioning from traditional paper invoices to electronic invoices, and identifies the benefits, challenges and solutions associated with their involvement in this process. Design/methodology/approach: The research utilizes a methodology based on literature analysis and a questionnaire survey among enterprises providing accounting services, aiming to comprehend their perspective in the context of implementing structured electronic invoices. Findings: The outcome of the research involves the creation of three scenarios for dealing with clients of accounting offices in the implementation of structured electronic invoices. Research limitations/implications: The research is based on a limited range of respondents, which may affect the overall representativeness of the results. Furthermore, rapidly evolving technologies and regulations may impact the relevancy of some findings in the future. Practical implications: The findings of this study suggest that collaboration with entities providing accounting services can significantly facilitate businesses in the process of implementing structured electronic invoices. Companies should consider the benefits of external support in order to effectively transition to new solutions. Originality/value: The article contributes to the discussion about the changing role of entities providing accounting services in the digital transformation of B2B services. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to provide a conceptual reflection based on the author's personal research experience, reading of the literature and contact with the academic education of emerging scholars. Design/methodology/approach: In this reflection on the paper "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory" (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners and shape the trajectory of the discipline as a whole. Findings: The author presents a slightly exaggerated depiction of the qualitative empirical management accounting research process. From this, the author infers what impedes empirically studying unorthodox phenomena such as the silences of accounting practitioners. Originality/value: The author offers a critical perspective on the author's own research process, using accounting silences as way of reflecting on the potential and limitations of empirical research. Finally, the author makes tentative suggestions for opening up the standard research process. [ABSTRACT FROM AUTHOR]

Purpose: Building on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory" (Vollmer, 2019), this paper aims to extend our understanding of "tacit coordination towards the passing of accounts" and its implications for research on accounting as a social practice. Design/methodology/approach: Building on a selective review of previous studies of accounting "in action" and one illustrative vignette, this paper teases out specific aspects of Vollmer's argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – "tacit coordination towards the passing of accounts" and the role of (accounting) practitioners as "stewards of silence" – to encourage further work that unpacks the dynamics and tensions that occur when practitioners seek to tacitly coordinate towards the passing of accounts. Findings: This paper shows how our understanding of the relationship between "tacit coordination" and the "passing of accounts" can be enriched by examining how (accounting) practitioners deal with pressures towards explication. To this end, this paper develops three propositions, which focus on how organizational status, organizational complexity and temporal dynamics may affect the extent to which (accounting) practitioners are able to tacitly coordinate towards the passing of accounts. Practical implications: The three propositions presented in this paper can be used in future studies to further explore the dynamics of tacit coordination towards the passing of accounts and therefore contribute to a more fine-grained illustration of some of the ideas presented in the paper by Vollmer (2019). Originality/value: This paper sketches the contours of an approach that has the potential to make some of the ambitious ideas presented in Vollmer's paper more actionable in future studies. [ABSTRACT FROM AUTHOR]

The objective of this study is to investigate diverse methods of enhancing learning in the field of accounting while bridging the gap between academic knowledge and the practical skills required by accounting professionals. The research employed a systematic literature review and utilized bibliometric analysis to assess enriching learning in accounting. Through methodological mapping, this research sheds light on emerging trends in the global adoption of new technologies, the integration of technology-enabled practices among accounting professionals, and the prevailing preferences influencing revisions to academic curricula in universities and colleges. Most studies emphasize the importance of integrating technology into accounting classrooms to enhance the learning experience. Beyond pinpointing the disparity between academic theories and practical accounting needs, this paper provides a robust framework for further research into enriching learning in accounting. The findings of this study hold significant implications for academia, higher education institutions, and policymakers. They underscore the importance of understanding enriching learning in accounting, as effective technology-enabled teaching and learning strategies play a pivotal role in equipping new graduates with the skills necessary to pursue their career goals and meet industry standards.

Public sector accounting education (PSAE) has recently attracted increasing attention from both scholars and practitioners. Nonetheless, there is still an education/practice gap that undermines public servants' ability to face the complexity of the current working environment. This paper reviews and critiques the PSAE literature, identifies the main practical issues affecting the field, and outlines how education providers can improve formal and non-formal curricula and training. Results reveal that the exploratory nature of a large part of the PSAE research and the lack of a practical perspective able to bridge the gap between PSAE and the requirements in practice of the current public sector context demonstrate the pressing need to develop the topic and how it is investigated. The present review is one of the first attempts to investigate PSAE with a focus on the practical approaches that could be used for the development of graduates and public servants' accounting competencies.

This paper examines the effectiveness of providing personalised email feedback via an automated email application in a large undergraduate introductory accounting course. Over 1,200 students received feedback via emails sent weekly, semi-tailored to each student based on their results in online self-test learning quizzes. We first found that students read the majority of emails distributed. Second, through tracking, using regression analysis, we found that reading emails is related to significantly higher final examination performance in some cases. However, this is moderated by factors relating to diversity in a large cohort exceeding 1,000 students. The results indicate that feedback needs to be readily actionable and aligned with assessed learning outcomes to realise significant impacts on exam performance. This study is relevant to educators who teach large and diverse cohorts and need time-efficient solutions to tailor the learning experience to each student.

The objectives of this study were to validate the effectiveness of using instructional videos in online introductory accounting courses and to examine how specific student characteristics relate to online video-viewing behavior. Data were collected from ten online course sections of introductory financial accounting taught by two different instructors in the fall 2021 and spring 2022 semesters (n = 240). Students were instructed, but not required, to watch faculty-recorded instructional videos before completing the homework assignments and assessments for each topic. Students' percentage of course videos viewed and final course grades were analyzed. The relationships between students' video-viewing behavior and the student characteristics of gender, program major, age, degree level, ethnicity, and GPA, were also analyzed. The findings clearly show that viewing faculty-recorded instructional videos significantly impacts actual student performance. Students' age and the percentage of videos viewed are weakly but positively correlated, whereas students' GPAs and the percentage of videos viewed are significantly correlated. The final contribution is a predictive multivariable model that can predict student outcomes based on the significant predictors of GPA and the percentage of videos viewed. This paper contributes empirical data about using faculty-recorded videos in asynchronous, online accounting courses.

This paper aims to analyse how contact with professional auditors influences undergraduates' career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were selected by a professional body to shadow an audit team for a workday. A pre-post survey was conducted with the participants of the activity to analyse their perceptions. Some years later, their LinkedIn profiles were checked to determine whether the alumni work or have been working in the auditing industry. The survey responses were linked to the employment history that the former participants have posted on LinkedIn. Our results corroborate the effectiveness of contacts with auditors that improve participants' perceptions about their intention to become an auditor and consideration of auditing as a public interest profession. Thus, negative perceptions of auditors could be minimised with greater understanding of the job.

In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of first-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of 609 first-year students from a continental European university show that early warnings from accounting courses are strongly predictive of first-year progression, and more so than data available at the start of the first year. In addition, the further the student is along their journey of the first undergraduate year, the more predictive the accounting engagement and performance data becomes for the prediction of programme progression outcomes. Our study contributes to the study of early warning signals for dropout through machine learning in accounting education, suggests implications for accounting educators, and provides useful pointers for further research in this area.

Despite recognition of the high value placed on interpersonal skills (IPS) by education, business and government stakeholders, this area of skills development only has a limited place within MBA programs. This paper introduces and tests the effectiveness of a mock-business simulation named 'Practice Aspects of Management' incorporated into an early-stage accounting course within an MBA Program, with the aim of accelerating students' IPS development. We investigate whether embedding a client interface simulation within an MBA course can improve the IPS that employers are now seeking. Following the science of training and Bedwell and colleagues' 'stepping stones' to assist IPS integration within existing MBA programs, we outline a successful initiative to address the IPS deficits. We contribute to the literature by detailing how IPS can be integrated into an accounting course and utilised to equip students with both the technical and IPS attributes now desired by employers.

Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts. Design/methodology/approach: The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy. Findings: The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.'s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition. Research limitations/implications: There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected. Practical implications: The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively. Originality/value: This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students' understanding of IFRS.

Using a model of inputs-environment-process-outcomes, our focus is the students' point of view on writing the master's thesis in accounting. We analyze the factors that influence the complexity of a thesis and the satisfaction of students with it. We used the answers received on two matched questionnaires distributed during the second semester of the academic year 2021-2022. The results of the path analysis show that planning and involvement in research and university support can increase the effectiveness of students' time management and improve satisfaction with the research outcome. Resource use increases the thesis complexity, too. The paper comprises a couple of implications: first, the quality of the thesis depends to a great extent on the initial planning phase, indicating that university support is crucial during preliminary work; second, university management must ensure the existence of necessary resources, which are a complex mix of supervision, collaboration, guidelines, and scientific sources.