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In the study, a questionnaire was used to measure the perceptions of foreign students at Bilecik Şeyh Edebali University, Faculty of Economics and Administrative Sciences who have taken the General Accounting course at least once. Among all students who took the questionnaire in the spring term of 2022, the data of 149 appropriate participants were evaluated with the IBM SPSS 26 statistical program according to gender, age, department, class, nationality and course grades of the students. No statistical difference was found in the perceptions regarding the General Accounting course in terms of department and age of the students. It was found that there were partial statistical differences in terms of their class, gender, nationality and grades. It was also determined that most of the students are of the opinion that the General Accounting course should not be offered via distance education and that they can communicate well with the lecturers who teach the course., Çalışmada, Bilecik Şeyh Edebali Üniversitesi İktisadi ve İdari Bilimler Fakültesi’nde öğrenim görmekte olan ve Genel Muhasebe dersini en az bir kez almış olan yabancı uyruklu öğrencilerin Genel Muhasebe dersine yönelik algılarını ölçmek amacıyla anket yöntemi uygulanmıştır. 2022 yılı bahar döneminde uygulanan anket kapsamında anketi cevaplayan öğrencilerden değerlendirmeye uygun görülen 149 öğrencinin verileri öğrencilerin cinsiyet, yaş, okudukları bölüm, sınıf, uyruk ve ders harf notlarına göre IBM SPSS 26 istatistik programı ile değerlendirilmiştir. Öğrencilerin okudukları bölüm ve yaşları açısından Genel Muhasebe dersi algılarında istatistiki fark tespit edilememiş, sınıfları, cinsiyetleri, uyrukları ve aldıkları harf notları açısından kısmen istatistiki farklılıklar olduğu tespit edilmiştir. Öğrencilerin büyük çoğunluğunun Genel Muhasebe dersinin uzaktan eğitimle verilmemesi görüşünde oldukları ve dersi veren öğretim üyeleri ile iyi iletişim kurabildiklerini beyan ettikleri tespit edilmiştir.

This research deals with the activities of the Russian Accounting Society of Mutual Assistance founded in 1907 in St. Petersburg by a group of accounting teachers led by E. Sievers. We have described the spheres of activity of the society as well as its peculiarities in comparison with other accounting societies at the beginning of the 20th century. The article includes the biography of the Society’s founder, Evstafiy Sievers (1852-1917), the Society's structure, membership policy (it was one of the first Russian accounting societies to admit women), scientific activities, including Sievers’ theory of exchange and analysis of publications in the journal “Business Education”, as well as analysis of the society’s influence on the development of accounting in Russia. Links with other Russian accountants’ societies are described. The research results contribute to the history of the development of non-professional accounting societies and to the history of the development of accounting theory and education in Russia., Universidad Pablo de Olavide

The ubiquitous use of Microsoft Excel among accountants has resulted in calls for students to become capable in its use to enhance their success when entering the accountancy profession. The objective of this paper is to investigate if, and how, an integrated learning approach can be designed to develop accounting students’ Microsoft Excel skills as part of their learning experience within first-year financial accounting modules. The study deployed a design-based research (DBR) methodology, an emerging approach in accounting education. The study involved 68 first-year accounting undergraduates in the participatory design of a blended learning intervention across three design iterations, including integrated learning of financial accounting and Microsoft Excel. The results demonstrate that perceived Microsoft Excel skill levels among participants improved as a result of the intervention, coupled with an expression of high confidence levels in use of the software. The students valued the authentic learning experience obtained and felt it would benefit them in future employment. The research findings provide guidance to accounting educators wishing to augment their students’ understanding with digital workplace skills and competency. peer-reviewed

Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0. However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.

This paper presents an overview of the only known Venetian manualon double entry bookkeeping that predates Pacioli's Particularis de Computis et Scripturis: de Raphaeli's La Riegola de Libro, or The Rules of Bookkeeping. Written in 1475, it was lost until 1989, escaping the attention of Fabio Besta, Vincenzo Vianello and others in the 19th and 20th centuries who desperately sought to disprove Pacioli's authorship of his treatise. Had they found it, a different history would be told, but would Pacioli's place have been usurped? This study considers the purpose behind de Raphaeli's instructional manual; its content; what it tells us about how Venetian wholesale merchants did their bookkeeping in the 15th century; and about how bookkeeping was taught by tutors before Pacioli removed the need for a tutor in 1494. Este artículo presenta una descripción general del único manual veneciano conocido sobre contabilidad por partida doble que es anterior a Particularis de Computis et Scripturis de Pacioli: La Riegola de Libro, o Las reglas de la contabilidad de de Raphaeli. Escrito en 1475, se perdió hasta 1989, escapando a la atención de Fabio Besta, Vincenzo Vianello y otros en los siglos XIX y XX que buscaron desesperadamente refutar la autoría de Pacioli de su tratado. Si lo hubieran encontrado, se contaría una historia diferente, pero ¿habría sido usurpado el lugar de Pacioli? Este estudio considera el propósito detrás del manual de instrucciones de de Raphaeli; su contenido; lo que nos dice acerca de cómo los comerciantes mayoristas venecianos llevaban la contabilidad en el siglo XV; y sobre cómo los tutores enseñaban contabilidad antes de que Pacioli eliminara la necesidad de un tutor en 1494. Universidad Pablo de Olavide

This paper describes the design of a blended learning intervention to enhance the student learning experience, incorporating innovative technologies and pedagogies within introductory accounting. The design-based research (DBR) methodology involved 68 learners in the participatory design of the intervention across three design iterations. Emerging from the design process, a framework informed by the key themes of Pedagogy, Autonomy, Collaboration, Engagement, Interaction and Technology (PACE-IT) was conceptualised, tested and developed. This study presents the PACE-IT model which offers guidelines to practitioners who seek to design blended learning to provide students with a rich and meaningful learning experience. The emergence of COVID-19 underscores the relevance of these findings. PACE-IT provides direction to accounting educators working within an unfamiliar educational context, today and in the future, where there is an imperative to develop new approaches to accounting education that combine face-to-face with online interaction and learning. peer-reviewed 2023-12-24

Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct.

El presente trabajo de grado tiene como objetivo caracterizar los principales retos en la formación de los estudiantes de contaduría pública que pertenecen a la comunidad Indígena Nasa del municipio de Páez, Cauca, Colombia. Se llevó a cabo mediante una metodología cualitativa que incluyó la realización de entrevistas semiestructuradas a tres estudiantes y tres profesores de la comunidad estudiada, lo anterior con el fin de identificar las percepciones que tienen los profesores que participaron en el estudio sobre la formación básica primaria y secundaria, así mismo determinar las percepciones que tienen los estudiantes de Contaduría Pública que pertenecen a la comunidad Indígena Nasa frente a su proceso de formación y finalmente examinar estrategias para permitan afrontar los retos que enfrentan los estudiantes en su formación contable; resaltando las problemáticas más significativas que han hecho parte de sus vivencias como: el conflicto armado, el cual ha perjudicado los desarrollos del plantel educativo e infraestructura educacional de la comunidad Nasa, así mismo se resaltan los diferentes desastres naturales los cuales han sido una variable que no ha permitido avanzar en calidad de educación bajo unos estándares mínimos The objective of this graduate work is to characterize the main challenges in the training of public accounting students belonging to the Nasa Indigenous community of the municipality of Paez, Cauca, Colombia. It was carried out through a qualitative methodology that included semi-structured interviews to three students and three professors of the community studied, in order to identify the perceptions that the professors interviewed have about the basic primary and secondary education, as well as to determine the perceptions that the Public Accounting students belonging to the Nasa Indigenous community have about their education process and finally to examine strategies to face the challenges faced by the students in their accounting education; highlighting the most significant problems that have been part of their experiences such as: The armed conflict, which has damaged the development of the school and educational infrastructure of the Nasa community, as well as the different natural disasters which have not allowed progress to reach a quality education under minimum standards. Contador Público Pregrado

The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. Over the last two decades, academics and practitioners have questioned whether academia is keeping up with the needs of the accounting profession.There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. The paper gives a brief overview of competency-based approach in building up an accounting curriculum. Процес глобалізації висуває нові вимоги до професійної кваліфікації бухгалтерів та аудиторів. У діловому світі глобалізований інвестиційний ринок вимагає постійної високоякісної фінансової інформації за кордоном; інвестори шукають глобальну професію бухгалтера, щоб надати її. Протягом останніх двох десятиліть науковці та практики сумнівалися, чи встигають наукові кола за потребами професії бухгалтера. Професіонали з бухгалтерського обліку потребують розширення та покращення своїх знань, навичок і здібностей, які виходять за рамки тих, якими вони зараз можуть володіти. Постачальники бухгалтерської освіти повинні враховувати зміни в світі та створювати сучасні навчальні програми. У статті подано короткий огляд компетентнісного підходу до побудови навчальної програми з бухгалтерського обліку.

The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected rich information on twelve master’s programmes at the four biggest universities in Romania. We proposed two indicators for the comparative analysis: the integration index (INTINDEX) and convergence index (CONVINDEX). We expected very specialised programmes focused on several competences necessary for certain professional certifications to have a lower integration level than general programmes aimed at making students familiar with various professional services they may further provide for the labour market. A low level of convergence was expected for the disciplines providing vocational rather than technical competences. The qualitative analysis of the syllabi pertaining to the disciplines studied helped us establish the existence of provisions concerning vocational competences. Two surveys were conducted (among students and educators). We applied Howcroft’s model (2017) to identify the differences in the stakeholders’ perceptions. For a deeper understanding of different perceptions, we conducted interviews with students, educators and employers. Our results may have a series of positive implications for the academic environment, the business environment and professional bodies. This study brings forward evidence that may be used by students when making decisions such as pursuing a career in accounting, or may be used to improve the educational process to train the youth who meet employers’ needs and continue their professional training within professional bodies.

As an essential element of higher education, course planning at the program level is a complicated multi-criteria decision making (MCDM) problem. In addition, a course planning process tailored to sustainable development is exceptionally important to sustaining the quality of academic programs. However, there is a scarcity of research on the program course planning problem at the operational level due to a diverse set of stakeholder requirements in practice. Motivated by the challenge, this study proposes an innovative MCDM model for sustainable course planning based on He-Xie management theory. In the introduced framework, the best worst method (BWM) can obtain the optimal weights of sustainability competencies, which are then embedded into the fuzzy filter ranking (FFR) method to generate the ranking of candidate courses by each course module, considering the connectivity between courses and the development of sustainability competencies. Finally, multi-choice goal programming (MCGP) is adopted to allocate each selected course to a semester, aiming to balance total credits and average difficulty level among semesters as much as possible. The practicability and reliability of the proposed course planning model is validated through a case study of an undergraduate accounting program. Results show that the proposed framework is a feasible tool for course planning. This research extends the existing literature on course planning by explicitly capturing the fuzzy nature of human decision making and avoids underestimation of the decision. The implications of the paper are not restricted to developing a sustainable course plan for an accounting program.

This study examines the impact of a gamified mobile learning application on business and economics students' exam success in a mandatory introductory accounting course. The results indicate that students using the app seriously achieve a significantly higher score in the final exam than non-serious users. Controlling for other antecedents of student success from prior literature, app usage significantly explains academic performance. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who attempt the course for a second time to show the app's positive effect on student exam performance. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of using gamification and mobile technology in higher education but also sheds light on the determinants of student success.

Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the increase in the volume and nature of managed data. In this paper, we analyse the impact of digital technologies in the field of accounting. We also investigate the degree of adequacy of the Romanian higher education system to the educational needs associated with the digital skills required of professional accountants from different generations. We use data collected from the curricula of business bachelor’s programs from the four largest university cities in Romania. Results illustrate the universities’ potential for training specialists to assimilate and steer the digital transformation of the accounting profession.

This article explores pre-service teachers’ experiences of active learning through group work in Accounting Education. The study employed a qualitative case study. Data were obtained through semi-structured individual and focus group interviews from forty purposively selected pre-service Accounting teachers. Reflective journals were used to supplement the interviews. Thematic data analysis was used to analyse pre-service teachers’ experiences. What emerged from the findings is that participants acknowledged the role of group work in assisting their learning by creating a supportive social environment that allows opportunities for active learning. The majority of the pre-service teachers, including those who are usually shy and less assertive, were inspired to express themselves in a more relaxed manner without being ridiculed. Engagement in small group work led to positive interdependence and interaction while developing interpersonal and social skills. Diversity in members created spaces for students to create diverse analytical approaches to resolving Accounting problems.

Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic. Design/methodology/approach The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19. Findings The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles. Originality/value The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.

Diese Dissertation umfasst drei Studien. Die erste Studie untersucht Overprecision („Überpräzision“). Ich untersuche, wie Menschen Spannweitenschätzungen vornehmen. Teilnehmende müssen die Größe der Spannweite (Präzision) mit der Wahrscheinlichkeit, dass sie den wahren Wert einschließt (Richtigkeit) balancieren. Die Ergebnisse zeigen, dass Menschen inhärente individuelle Vorlieben für Präzision zu haben scheinen. Gleichzeitig werden vorhersagbar zusätzliche Informationen genutzt, um die Richtigkeit der Schätzungen zu erhöhen. Dafür wird entweder Präzision geopfert, oder die Spannweitenschätzung insgesamt verschoben. Die Richtigkeit der Schätzung wird jedoch nicht maximiert, sondern ein Teil für höhere Präzision aufgegeben. Die zweite Studie untersucht, wie sich die Übersetzung von Finanzberichterstattung auf die Wahrnehmung einer Firma als attraktives Investment auswirkt. Sie beleuchtet drei verschiedene Kanäle: Lesbarkeit, Stimmung, und Präzision der Veröffentlichung. In einem Umfrageexperiment lesen Kleinanleger deutsche und englische Prognoseberichte deutscher Firmen. Die Ergebnisse zeigen, dass die deutschen Berichte als besser lesbar wahrgenommen werden. Im Gegensatz zu vorheriger Literatur ist die Lesbarkeit nicht mit einer höheren Investmentattraktivität korreliert. Allein die Stimmung des Textes zeigt eine Korrelation mit höherer Attraktivität. Die dritte Studie untersucht, wie das Angebot von formativen Onlinetests die Leistungen von Studierenden in der Klausur beeinflusst. Sie untersucht zudem, ob die Leistung sich unterscheidet, je nachdem ob die Studierenden zeitlich begrenzten Zugang zu den Tests haben oder ob sie jederzeit auf die Tests zugreifen können. Ein Experiment, welches es ermöglicht den kausalen Intention-to-treat-Effekt zu bestimmen, zeigt, dass die formativen Onlinetests die Studienleistung erhöhen können, allerdings nur für Studierende, welche sich nicht freiwillig für die Tests gemeldet hatten und in der kontinuierlichen Lerngruppe waren., This dissertation comprises three papers. The first study examines overprecision. I examine how people provide range estimates, a challenging task that requires people to balance the width of the range (i.e., its precision) with the probability of the range covering the true value (i.e., accuracy). I find that people appear to have inherent individual preferences for a certain level of precision. At the same time, they appear to predictably incorporate additional information in order to increase accuracy by either sacrificing precision or shifting their ranges altogether. Still, they do not seem to maximise accuracy, but are willing to expend some of it to provide more precise estimates. The second study examines how the translation of financial disclosures changes investors’ perceptions of firms as an attractive investment. It examines three possible channels: readability, tone, and precision of the underlying disclosure. In a survey experiment, retail investors read forecast reports of German firms, provided in German and English. The findings indicate that the German versions are easier to read. Contrary to prior literature, the easier readability does not translate into higher investment attractiveness. Solely tone appears to be correlated with investment attractiveness. The third study analyses how offering formative online assessments influences student performance in the final exam. It further examines whether students perform differently depending on whether they have time-restricted access to the assessments, or whether they can access the assessments at any time. An experiment which allows for the identification of the causal intention-to-treat effect shows that offering formative online assessments can enhance student performance, but only for students who do not opt for taking the test voluntarily and who are in a continuous learning environment.

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences.

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences. Version of record

Generation after generation, learning preferences tend to change and teaching strategies in accounting are increasingly being debated among authors. Understanding how students retain the knowledge that is imparted to them is essential for teachers to develop innovative strategies. Currently, the biggest challenge is to understand the learning preferences of Generation Z students, known as the pragmatic generation. In this regard, the VARK questionnaire (Visual, Aural, Read-Write and Kinesthetic) is one of the most widely used diagnostic tools, allowing teachers to understand students' learning preferences and develop innovative learning practices. Therefore, the main objective of this study is to identify the learning preference profiles of Generation Z students in accounting courses taught in Portugal. The authors adopted a survey methodology using the VARK questionnaire, administered to students from four higher education institutions. The expected results will enable the understanding of the learning modes preferred by students and suggest more effective learning strategies, as well as standardized teaching models when applicable. This study contributes to the expansion of literature in the area of accounting education, allowing teachers who teach accounting courses to understand students' learning preferences and adopt their program content to these preferences. Limitations of the study may include the fact that the VARK questionnaire is considered simplistic by several authors. However, future studies could be developed to analyse the influence of other individual learning traits, such as cognitive control, mental abilities, and personality on student learning and mastery. info:eu-repo/semantics/publishedVersion

The adoption of an increasing amount of mandatory ESG disclosures within the European Union in conjunction with widespread use of voluntary reporting led to the demand for a stand-alone course at the master level entitled ‘Environmental Social and Governance (ESG): data, accounting and reporting’. This course provides students with an understanding of ESG governance at a global, regional (EU) and local level. The course is focused on providing a holistic understanding of ESG data and reporting. An integral part of the course attends to solving a case study in regard to the implementation of the Corporate Sustainability Reporting Directive (CSRD). The course addresses the interlinkages between financial reporting and ESG reporting. Students will gain a sound theoretical understanding in the area if ESG accounting and reporting together with technical understanding of leading reporting frameworks and mandatory reporting requirements. This will equip students to understand, among other things; carbon accounting, double and financial materiality for ESG reporting and voluntary versus mandatory ESG disclosures.

This study sheds light on the challenges of communicating knowledge in remote accounting education that has traditionally been demonstrated on a blackboard or whiteboard. In a synchronous online education setting, the study investigated whether students' learning experience is facilitated by observing the instructor's hand while examples are demonstrated. Students of two courses in fundamental accounting observed four demonstrations where the conditions instructor's hand visible/not visible were alternated using a document camera (hand visible) and a writing pad (hand not visible). The study also explored the reasons for students' preferences for demonstrations with or without visible hands. In terms of theory, the study contributes to previous research on cognitive load theory and social agency theory. Providing helpful directions for instructional design, the findings indicate that observing the instructor's hand facilitates students' learning experience to a considerably higher degree than not observing the instructor's hand. Preferences for demonstrations with visible hands primarily relate to embodied cognition effects that are generated when observing and imitating human movement due to the mirror neuron system. Other explanations relate to social cue advantages - observing the instructor's hand induces a feeling of connectedness, which in turn enhances cognitive engagement.

Today, Industry 4.0 technologies have gained a new dimension with the development in the transfer of information with digitalization. However, there is a rapid change in technological, social, cultural, educational, and cultural fields. The sectors with the most technological developments have been the sectors that produce products and services. In parallel with this digitalization process in the industrial sector, it has been inevitable to keep up with innovations and developments in the accounting field. It will be able to obtain more accurate and faster information provided by Industry 4.0 technology and share it with stakeholders immediately. With the acceleration of business and transactions, the workload of accounting professionals and those working in the field of accounting will decrease. By reducing the time spent by professional accountants for certification, recording, classifying and reporting of documents, more time will be left for the analysis phase. Useful financial information, which will emerge with meticulous analysis and comments, will be shared in order to contribute to the decision-making process of stakeholders. Industry 4.0, which directly affects businesses, has also directly affected the field of accounting and finance. With the digitalization brought about by Industry 4.0, accounting education and accounting profession will take a different direction. Within the scope of this study, the effects of Industry 4.0, the development of Industry 4.0, the effects of Industry 4.0 on accounting education have been examined.

Bu çalışmanın amacı, COVID-19 döneminde uzaktan muhasebe eğitimi alan öğrencilerin, muhasebe dersine ve uzaktan eğitime yönelik görüşlerinin belirlenmesi ve değerlendirilmesidir. Araştırmada veri toplama aracı olarak anket tekniği kullanılmıştır. Araştırmanın örneklemini ise Karadeniz Teknik Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü’ndeki Muhasebe-2 dersini uzaktan eğitim ile almış 62 öğrenci oluşturmaktadır. Anket formda “Teknik Destek ve Ders Takibi”, “Ders Memnuniyeti”, “Özyeterlilik”, “Uzaktan Eğitime Bakış Açısı” ve “Uzaktan Eğitimin Olumlu-Olumsuz Yönleri” kapsamında alt ölçeklerde öğrencilere sorular yöneltilmiştir. Araştırma kapsamında toplam sekiz ana hipotez geliştirilmiştir. Hipotezlerin test edilmesinde ise Bağımsız Örneklem T Testi ile ANOVA Testi kullanılmıştır. Çalışmanın sonucunda cinsiyet ile “Ders Memnuniyeti”, “Özyeterlilik”, “Uzaktan Eğitime Bakış Açısı” ve “Uzaktan Eğitimin Olumlu Yönleri” boyutlarında anlamlı bir fark olduğu tespit edilmiştir. Muhasebe dersini ilk defa alan öğrenciler ile tekrar alan öğrenciler arasında tüm boyutlar bakımından anlamlı bir fark tespit edilememiştir. Meslek Lisesi mezunu öğrenciler ile Anadolu Lisesi mezunu öğrenciler arasında “Teknik Destek ve Ders Takibi” bakımından verilen cevapların ortalamaları arasında anlamlı farklılıklar olduğu tespit edilmiştir. Genel olarak uzaktan eğitim sisteminden memnuniyet düzeyi ile tüm boyutlar (“Uzaktan Eğitimin Olumsuz Yönleri” hariç) arasında anlamlı bir farklılık olduğu ortaya konulmuştur., The purpose of this research is to determine and evaluate the attitudes of students who received distance accounting education during the COVID-19 period toward the accounting course and distance education. The survey technique was used as a data collection tool in the research. The research sample consists of 62 students who completed the Accounting-2 course via distance education at Karadeniz Technical University, Faculty of Economics and Administrative Sciences, Department of Business Administration. The students answered questions in the questionnaire form about "Technical Support and Course Follow-up", "Lesson Satisfaction", "Self-Efficacy", "Perspective on Distance Education", and "Positive and Negative Aspects of Distance Education".Eight major hypotheses have been developed within the scope of the research. The hypotheses have been tested using the Independent Sample T Test and the ANOVA Test. The study found a significant relationship between gender and the dimensions of "Lesson Satisfaction", "Self-Efficacy", "Perspective on Distance Education", and "Positive Aspects of Distance Education". In all dimensions, there has been no significant difference between students who took the accounting course for the first time and students who took it again. There are significant differences in the averages of the answers given in terms of "Technical Support and Course Follow-up" between students who graduated from Vocational High School and those who graduated from Anatolian High School. In overall, it has been discovered that there is a significant difference between the level of satisfaction with the distance education system and all dimensions (except for the "Negative Aspects of Distance Education").

This paper examines how the recognition and spread of the International Financial Reporting Standards (IFRS) have affected accounting practices and accounting education in Russia. We use evidence from Russia as a case study to provide a historical perspective on the changes in its accounting system and analyze the translation and communication difficulties in accounting practices and education. By conducting Russian accounting textbooks’ content analysis, we highlight IFRS translation issues in order to investigate the positional statement of the problems regarding the challenges with IFRS education. We also discover the current difficulties in teaching IFRS-based accounting to non-English speakers. Our findings outline the interrelation between the educational approach and practical applications of the existing knowledge on financial reporting. Finally, this research addresses the nature of the challenges that emerge due to the linguistic translations of the IFRS. We consider this paper will be of particular interest for non-native English-language speakers, including academics, practitioners, and standard setters.

本研究の目的は，学生がもつ目標志向性の種類により，どのような学修意識を経由し，それが学修行動に関連するのかを明らかにすることである。また，文化の多様性を理解するために，日本人学生と留学生を比較することによって，変数間の関係を明らかにする。そのために環太平洋大学経営学部の「簿記演習［A］」の履修者を対象にし，アンケート調査を実施した。パス解析の結果，日本人学生・留学生の群別のパスをみると，留学生ではマスタリー目標志向性をもつ学生で構成されていると考えることができた。これに対し，日本人学生は，マスタリー目標志向性で科目自体に興味・関心のある学生と残念ながら学修性無力感に陥ってしまった学生に大別することができる。したがって，このことから科目の興味・関心を高めることと，自己効力感を高めるような教授法が必要であると考えられる。, This study aims to clarify the goal orientation process and, therefore, understand how learning consciousness is related to learning behavior. In addition, to understand cultural diversity, we will describe the relationships between variables by comparing Japanese students and international students. For this purpose, we conducted a questionnaire surveying students who took bookkeeping courses at International Pacific University. By comparison, International students can be considered to be composed of students with a mastery goal orientation. On the other hand, Japanese students are roughly divided into students interested in the subject due to mastery goal orientation and students who unfortunately have fallen into learned helplessness. Therefore, it is considered necessary to have a teaching method that raises the interest in the subject and enhances self-efficacy.

2019 yili sonlarinda Cin 'de baslayan ve hsa sure icerisinde tum dunyayi ethsi altina alan Covid-19 salgini nedeniyle eǧitimin butun kademelerinde yuz yuze eǧitim yerine, daha onceleri hsmi olarak kullanilan uzaktan eǧitime zorunlu ve hizli bir gecis yapilmistir. Tek yonlu iletisim araclarinin kullanildiǧi uzaktan eǧitim, internet kullaniminin yayginlasmasiyla eǧitim sureclerinde daha sik kullanilmistir. Ancak, uzahan eǧitim sisteminin kullanimi Covid-19 salgini sonrasinda farkli bir evreye girmistir. Uzahan eǧitim, oǧrenme ve oǧretme surecleri icin bir taraftan cesitli firsat ve imkânlar sunarken diǧer taraftan cesitli riskleri de bunyesine banridirmahadir. Bu arastirma on lisans, lisans ve lisansustu duzeyde muhasebe dersi veren oǧretim elemanlarinin genel anlamda uzahan eǧitim ile uzahan muhasebe eǧitimine ilishn yaklasimlari ile uzahan eǧitim surecinde karsilastiklari sorunlari belirleme amaci tasimaktadir. Bu kapsamda calismada tarihsel betimleme yontemi kullanilmis, ayrica belirlenen omeklem uzerinde alan arastirmasi yapilmistir. Alan arastirmasinda kullanilan anket sonuclan SPSS paket programi kullanilarak analiz edilmistir. Analiz sonucunda katilimcilann demografik ozellikleri basta olmak uzere gorev suresi, daha onceden uzaktan eǧitim dersi verme durumlari ile uzahan eǧitim ve muhasebe eǧitimi deǧiskeni arasindaki ilishler farkli yonleriyle yorumlanmaya calisilmistir.Alternate abstract:Due to the Covid-19 epidemic that started in China at the end of 2019 and affected the whole world in a short time, a compulsory and rapid transition was made to distance education, which was previously used partially, instead of face-to-face education at all levels of education. Distance education, in which one-way communication tools are used, has been used more frequently in education processes with the widespread use of the internet. However, the use of the distance education system has entered a different phase after the Covid19 outbreak. While distance education offers various opportunities and possibilities for learning and teaching processes, it also contains various risks. This study aims to determine the approaches of instructor' teaching accounting courses at associate degree, undergraduate and graduate level in general terms related to distance education and distance accounting education and the problems they face in the distance education process. In this context, the historical description method was used in the study, and a field study was conducted on the determined sample. The survey results used in the field research were analyzed using the SPSS package program. As a result of the analysis, it was tried to be interpreted different aspects of the relationship between the demographic characteristics of the participants, their tenure, their previous distance education lessons and the distance education and accounting education variables.

This Community Service activity aims to provide insight to teachers and students about the use of a variety of learning media which is an important skill of a teacher in learning activities in the classroom. This community service is carried out virtually through the Zoom meeting application with the presentation method and open discussion. Participants in this activity were 20 teachers from high schools (SMA) and vocational high schools (SMK) in Palembang City and students of the Accounting education program at PGRI Palembang University. The results of the workshop activities carried out, participants gained insight into the variety of learning media that can be applied to optimize entrepreneurship learning activities in the classroom. Through open discussions, participants had the opportunity to share their views on the paradigm shift in education thanks to the development of information technology that accelerates the flow of knowledge, as well as how to optimize the quality of learning by utilizing information technology.

This study redefines the research model highlighting the learning approach to investigate the interaction of relevant constructs in the relationship between the learning time spent and academic performance. The subjects of this study were 86 final-year undergraduate students of the accounting education department who had passed the final teaching training program as one of the requirements to become an accounting teacher at the high school and vocational level. In general, time spent has a positive and significant effect on the overall academic performance of the respondents and student groups with the Deep Learning Approach (DLA) and Surface Learning Approach (SLA)'s peers. However, each learning approach has no moderating effect on the relationship between time spent and academic performances. On the other hand, this finding provides an interesting point of view regarding the absence of significant differences in the length of study duration in the two groups of students, which confirms the independence of student learning styles nowadays. Hence, they get more flexible autonomy in improving their academic performance. This research also found that the DLA student group has better academic performance than their SLA counterparts, a finding that is in line with the Social Cognitive Theory and previous research results.

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Penelitian ini bertujuan untuk mengeksplorasi pemahaman dan kesadaran akuntan pendidik pada pendidikan akuntansi dari sudut pandang kecerdasan spiritual Kristen. Untuk itu, penelitian ini menggunakan pendekatan fenomenologi sebagai metode penelitian. Data dihimpun melalui wawancara mendalam menggunakan epoche pada beberapa informan (dosen di sebuah perguruan tinggi di Palangka Raya, Kalimantan Tengah). Data yang diperoleh dianalisis dengan pendekatan fenomenologi transendental. Hasil riset ini menunjukan bahwa informan memiliki kesadaran berketuhanan dalam dirinya. Setiap informan mengharapkan bahwa nilai ketuhanan atau spiritual dapat diintegrasikan dalam pendidikan akuntansi sekarang, agar kelak lulusan akuntan tidak menjadi salah arah ketika menghadapi pekerjaan dan menerapkan ilmu yang dimilikinya. Terdapat tiga (3) nilai atau makna yang terkandung dalam nilai spiritual Kristen, yaitu: takut kepada Tuhan, integritas (cerminan) Tuhan, dan surga. Ketiga nilai tersebut akan dimiliki oleh seorang akuntan jika sejak pendidikan mereka telah memiliki nilai ketuhanan atau spiritual dalam dirinya. Hasil penelitian ini menegaskan pentingnya mengintegrasikan nilai-nilai spiritual pada mata-mata kuliah yang ada, tidak hanya yang terkait dengan etika tapi juga akuntansi secara umum.

In the light of the connectivism theory, the objective was to analyze the perception of use and satisfaction of accounting students about Edpuzzle, a digital video application. This tool was employed in four accounting courses using the cell phones of 92 students. A questionnaire was administered on-site and was structured in two parts. The first contained questions about the respondent's profile, and the second about the use and satisfaction with Edpuzzle. The results indicated that students liked to use Edpuzzle and felt satisfied, especially those under 21 years old. We also noticed significant correlations among the questions. For example, the positive association between interactivity and appropriateness of use of the Edpuzzle stands out. It is concluded, therefore, that the results corroborate the connectivism theory, which sustains that knowledge must suffer updates as the environment changes and that sharing is crucial for the creation of networks that feed each other. Edpuzzle helps in this regard.

The benefits of experiential learning can be amplified when these endeavors are shared and implemented by others. This article highlights an example of experiential learning. The authors interviewe...

Objective: The purpose of this study is to try to understand the emergence and development of Academic accounting in Iran and the role played by Iranian universities in this regard, as well as how to develop Academic accounting education in Iran and finally compare the development of Academic accounting teaching with countries in the region and the impact of academics and universities. The West, especially the United States of America and England, is in the field of Academic accounting in Iran.Methods: The research method of the present study is qualitative (oral history with content analysis approach), interpretive research paradigm and research method from the perspective of exploratory purpose. The method of data collection is unstructured interviews with experts who have played an important role in the emergence and development of accounting in Iranian universities. The stages of this research include compiling research questions, data collection, data encryption, writing analytical notes, recording ideas and interpreting data, writing and compiling a documentary history of the development of academic accounting in Iran.Results: The results led to the formation of a category communication network in which 30 main categories related to the development of accounting education in Iranian universities were identified and explained. Also, based on the interviews, specific answers were given to the main research questions and the development of Academic accounting education in Iran was clarified.Conclusion: Academic accounting education has undergone extensive changes in Iran since its inception until today and it can be said that modern accounting is a product of the university and this role in Iran has become more colorful since the creation of postgraduate courses. The results indicate that in general, thirty factors have played a role in shaping the current face of Academic accounting in Iran. Experts believe that Academic accounting education and research in Iran owes much to Western countries, especially the United States and the United Kingdom, and has a higher quantity and quality compared to neighboring countries in the region. Most of the interviewees are worried and dissatisfied with the state of Iran's higher education system. They believe that education in Iran does not have its real place and usually other factors and goals other than education are superior to Iran's higher education system. Therefore, according to the current situation, the quality of education in universities has gradually declined and other factors such as commercial, political, economic, etc. approach play a role and require proper management of the education system at the macro level of the country.

PurposeThe objective of the paper is to explore and evaluate practical accounting education to find its weaknesses and suggest avenues to build strengths which will provide the market with effective accountants from the universities (the primary source of accountants).Design/methodology/approachThe study uses semi-structured interviews to understand and extract the study problem and build the questionnaire; the final step is to analyse and interpret the questionnaire results based on structured interviews, dividing the research community into professors and market elements, business managers and university graduates.FindingsThe market has provided a negative evaluation of practical education. Reasons include a shortage of instructors with professional experience; curriculums that lack the topic of professional and ethical skills; and internships if provided, with unsatisfactory results. The study suggests accounting simulation labs as a reasonable substitution for the placement year (internship) if the labs are qualified and the internship results unsatisfactory.Originality/valueThis article is based on a multiregional research community, making results transferable to any country that faces a lack of professional accounting education. The applied evaluation method is capable of use by any other field in the business industry since accounting is part of this industry.

The process of globalization sets up new requirements for the curricula building in the business world. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. The paper explains a new model of accounting curriculum developed at Tallinn University of Technology as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum. Процес глобалізації встановлює нові вимоги до побудови навчальних програм у світі бізнесу. На фахівців з бухгалтерського обліку зростає тиск на розширення та вдосконалення своїх знань, умінь та навичок за межами того, що вони, ймовірно, мають. Постачальники бухгалтерської освіти повинні враховувати змінився світ та створювати сучасні навчальні програми. У статті пояснюється нова модель навчальної програми бухгалтерського обліку, розроблена в Талліннському технологічному університеті, а також її філософія освіти та принципи проектування. Він також описує умови, необхідні для розробки та постійного вдосконалення конкурсної програми.

Research Question: The research proposition is to identify the information technology (IT) skills required from accounting professionals by the labour market from European emerging and developed economies and analyse whether there are differences between the requirements, depending on the type of economy. Motivation: The wide adoption of several emerging technologies across various domains of activity is a widely debated topic. However, regardless of its popularity, little research focused on comparing the expectation of the professional bodies and the current labour market expectations in terms of the IT skills accountants should demonstrate. Idea: This study aims to analyse if there is any gap between the expectations formulated by accounting professional bodies and the labour market’s requirements in European countries regarding the IT skills accountants should demonstrate. Data: The dataset selected for this study consisted of 1000 accounting job advertisements, collected between two periods: September 2017 - July 2018 and January - February 2021. Tools: A cross-sectional study, including a content analysis and statistical analyses, was conducted to analyse the dataset collected. Findings: The results illustrate the European labour market’s current expectations regarding the IT skills accountants should demonstrate. The statistical analyses conducted highlight an association between the skills asked by emerging and developed European based companies. Contributions: This paper provides a glimpse regarding the European labour market’s expectations in terms of IT skills requested from accounting professionals, thus being a reference for the European professional bodies and academia.

This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.

Dünyada meydana gelen ekolojik evrim karşısında işletmelerin, kurum ve kuruluşların gerçekleştirmiş oldukları faaliyetlerinin çevre üzerindeki olumsuz etkilerinin; tespit edilmesi, ölçülmesi ve giderilmesine yönelik bilgilerin üretilmesinde yeşil muhasebe kilit rol sahibi olmuştur. Söz konusu gelişmeler paralelinde çevresel sorumlulukların artış eğilimi göstermesi ile birlikte yeşil muhasebe uygulamaları eğitim ve öğretim sistemlerinin de öncelikli alanları arasında kendisine yer açmıştır. Bu çalışmada Kilis 7 Aralık Üniversitesi (KİYÜ), İktisadi ve İdari Bilimler Fakültesi (İ.İ.B.F.)’nde muhasebe eğitimi alan öğrencilerin yeşil muhasebeye yönelik algı düzeylerinin belirlenmesi amaçlanmıştır. Çalışma kapsamında Fakültede eğitim alan öğrenciler değerlendirmeye alınmıştır. Doğru ve tutarlı değerlendirmelerin yapılabilmesi bakımından 355 aktif öğrenci örneklem olarak belirlenmiştir. Anket tekniği kullanılan çalışmada toplanan veriler “SPSS (Statistical Package for the Social Sciences) 22.0” programı kullanılarak analizler yapılmıştır. Çalışmanın sonucunda ise öğrencilerin yeşil muhasebeye yönelik algıları üzerinde aldıkları muhasebe derslerinin pozitif yönde etkili olduğu fakat öğrencilerin; yaş, cinsiyet, sınıf, ve akademik ortalamalarına ilişkin özelliklerinin yeşil muhasebe algıları üzerinde herhangi bir etkisi olmadığı sonucuna ulaşılmıştır. Ayrıca, öğrencilerin yeşil muhasebe algılarının bölümlerine göre anlamlı farklılıklar gösterdiği tespit edilmiştir., In the face of the ecological evolution in the world, the negative effects of the activities of enterprises, institutions and organizations on the environment; Green accounting has played a key role in producing information to identify, measure and eliminate. With the increasing trend of environmental responsibilities in parallel with these developments, green accounting practices have also made a place among the priority areas of education and training systems. In this study, it was aimed to determine the perception levels of students who received accounting education at Kilis 7 Aralık University (KIYU), Faculty of Economics and Administrative Sciences (FEAS), towards green accounting. Within the scope of the study, students studying at the Faculty were evaluated. In order to make accurate and consistent assessments, 355 active students were determined as the sample. The data collected in the study, in which the questionnaire technique was used, were analyzed using the "SPSS (Statistical Package for the Social Sciences) 22.0" program. As a result of the study, it was found that the accounting courses they took were positively effective on the students' perceptions of green accounting, but the students; It was concluded that the characteristics of age, gender, class, and academic averages do not have any effect on green accounting perceptions. In addition, it has been determined that the green accounting perceptions of the students who receive accounting education show significant differences according to their departments.

Muhasebe eğitiminin sürdürülebilirliği için açık ve uzaktan eğitim olanaklarından yararlanma durumunu ortaya koymayı amaçlayan bu çalışmada Covid19 Salgını dönemindeki uygulamalar incelenmiştir. Araştırmada yararlanılan veriler literatür taraması ve kurumsal web sayfalarından toplanmış, ayrıca YÖK Dersleri Platformu incelenmiş ve bu yolla sağlanan katkı belirlenmiştir. Covid19 Pandemisi ile örgün eğitimde yaşanan aksaklıkların giderilmesinde, açık ve uzaktan eğitim sistemlerinin öğrenme ortam ve malzemeleriyle sağlanan destek bu katkıyı açıkça ortaya koymaktadır. Hızlı dönüşümlerin yaşandığı dijital çağda, örgün eğitimde uzaktan eğitim yöntemlerinin kullanımı da yaygınlaşmaktadır. Eğitim kurumlarında ve muhasebe mesleğinde yaşananlar, muhasebe eğitiminde açık ve uzaktan eğitim olanaklarından daha çok yararlanmayı gerektirmektedir. Muhasebe eğitiminde açık ve uzaktan eğitimden yararlanma olanaklarının geliştirilmesi, özellikle ölçme-değerlendirme ile ilgili iyileştirmelerin yapılması ve kurumsal iş birliğine önem verilmesi gerekmektedir., In this study, which aims to reveal the situation of benefiting from open and distance education opportunities for the sustainability of accounting education, the applications during the Covid19 Pandemic period were examined. The data used in the research were collected from the literature review and institutional web pages, and YÖK Courses Platform, were examined and the contribution made in this way was determined. The support provided by the learning environment and materials of the open and distance education systems clearly demonstrates this contribution to the elimination of the disruptions in formal education due to the Covid19 Pandemic. In the digital age, where rapid transformations are experienced, the use of distance education methods in formal education is also becoming widespread. Experiences in educational institutions and the accounting profession require more open and distance education opportunities in accounting education. It is necessary to develop the opportunities to benefit from open and distance education in accounting education, to make improvements especially to measurement and evaluation, and to attach importance to institutional cooperation.

Bu çalışma, e-muhasebenin muhasebe eğitimindeki yerinin ne olduğu hususunun tespiti için Türkiye’deki Uygulamalı Bilimler Fakültesindeki / Yüksekokulundaki muhasebe ile ilgili programların web siteleri incelenerek bu programlardaki e-muhasebe kapsamındaki derslerin belirlenmesini amaçlamaktadır. Bu amaçla konunun kuramsal yönü ve Türkiye’deki Uygulamalı Bilimler Fakültesindeki / Yüksekokulundaki durumu araştırılmıştır. Çalışmanın kuramsal kısmı, ikincil kaynak incelemesiyle; uygulama kısmı ise ilgili programların web sitelerinin içerik analiziyle yapılmıştır. İnceleme sonucunda programlarda bilgisayarlı muhasebe ve/veya muhasebede paket programlar dersleri mevcut olduğu bazı programlarda bu derslerin yanında e-muhasebe kapsamında farklı derslere de rastlanmıştır. Türkiye’de bugün itibarıyla 208 üniversite olduğu göz önüne alındığında sadece 11 üniversitede ilgili programın olması ve bu programlarda da e- muhasebe kapsamındaki derslerin sınırlı sayıda olması e-muhasebe kapsamındaki eğitim hususunda daha çok yol alınması gereğini ortaya koymaktadır., In order to determine the place of e-accounting in accounting education, this study aims to determine thecourses within the scope of e-accounting in these programs by examining the websites of accounting-relatedprograms in the Faculty of Applied Sciences / School in Turkey.Akbulut ve Öz USOBED (Uluslararası Batı Karadeniz Sosyal veBeşerî Bilimler Dergisi) 2022,6(2)217-226218For this purpose, the theoretical aspect of the subject and its situation in the Faculty of Applied Sciences/ School in Turkey were investigated. The theoretical part of the study, with secondary source analysis; Theapplication part was made with the content analysis of the websites of the related programs.As a result of the examination, in some programs where there are computerized accounting and/oraccounting package programs courses in the programs, besides these courses, different courses within the scopeof e-accounting were also encountered. Considering that there are 208 universities in Turkey as of today, the factthat only 11 universities have related programs and the limited number of courses within the scope of e-accountingin these programs reveals the need for further progress in education within the scope of e-accounting

No presente trabalho problematizamos a formação docente em Contabilidade no Brasil, por meio da análise dos componentes curriculares voltados para o ensino e pesquisa dos cursos de doutorado da área de Ciências Contábeis. A coleta de dados foi realizada na plataforma Sucupira, considerando as seguintes informações da coleta CAPES de 2019 dos 15 cursos de doutorado existentes no país: objetivos do doutorado; linhas de pesquisa; projetos de pesquisa; disciplinas (formação para o ensino); disciplinas (formação para a pesquisa); e estágio docência. No tocante à formação voltada para o ensino, o cenário atual é preocupante, pois apresenta poucas mudanças em relação aos estudos anteriores, demonstrando poucas iniciativas para a formação pedagógica inicial, fazendo com que os docentes se autorresponsabilizem por seu desenvolvimento didático-pedagógico. Acerca da formação para a pesquisa, os resultados indicam uma formação pautada por disciplinas de caráter metodológico e métodos quantitativos, demonstrando uma formação voltada para o mainstream. A partir desses resultados, esperamos contribuir para a reflexão sobre a (re)formação docente nos programas de doutorado em Contabilidade no Brasil, em um momento de expansão e consolidação da área. In this paper, we analyze the faculty training in Brazilian Accounting doctoral programs, focusing on the curricular components' analysis of teaching and research courses. We gathered the data through the Sucupira platform, using the following information from the 2019 CAPES collection, considering the 15 doctoral courses in Accounting that exist in the country: doctoral course objectives; research lines; research projects; disciplines (training for teaching); disciplines (training for research); and teaching internships. Regarding teaching training, the current scenario is preoccupying because it presents few changes concerning previous studies. Our findings point to few initiatives for initial pedagogical training, forcing faculties to take responsibility for their own pedagogical development. As for research training, the results indicate training based on methodological and quantitative methods courses, demonstrating a mainstream-focused training. Based on these results, we hope to contribute to the reflection on faculty (re)training in Brazilian Accounting doctoral programs at a time of expansion and consolidation.

The Covid-19 affected both accounting education and profession, and reshaped trends in the accounting world. The accounting education has been effected by the health crisis, facing new challenges in evaluation process, the lecturing time and teaching methods. Education and profession are strongly connected, if accounting education is affected negatively, this will have consequences on the profession. Accounting professionals also faced major challenges due to remote working, limited time for decision-making, increase in cyber frauds and forced reduction of employees’ number. Starting from this reality, the aim of this research paper is to evaluate how Covid-19 pandemic reshaped the requirements for accounting education and profession, and identify the newest trends in accounting field. In order to meet the aim of the research, an analysis of secondary data resources will be carried out. The research will include the results from the most recent Association of Chartered Certified Accountants surveys and will be completed by the most recent data and references in this field of research and own reflections of the author.

PurposeThe purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.FindingsThe findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.Originality/valueThis study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

The impact of data analytics on the accounting profession has been discussed for more than 15 years, accompanied by increasingly fervent calls from employers for an escalating level of data analyti...

The Covid-19 pandemic has an impact on all fields, especially education, which requires learning to be done online. Therefore the use of online learning media and learning behavior is important to study to determine the effect on learning outcomes in the form of understanding. The purpose of this study was to determine the effect of the use of online learning media and the learning behavior students on the level of accounting understanding in the Accounting Introduction course. The sample in this study was 63 undergraduate students of Accounting Education class 2020. The data collection technique used was a questionnaire, while data analysis using multiple regression. The results: (1). The use of online learning media has an effect on the level of accounting understanding with the t-count> t-table, namely 3,345>1,67022, (2). Learning behavior affects the level of accounting understanding as evidenced by t-count> t-table, namely 2,995>1,67022 and (3). The use of online learning media and student accounting learning behavior simultaneously affects the level of accounting understanding as evidenced by the value of F-count>F-table, namely 23,179>3,15. The conclusion of this study is the use of online learning media and student learning behavior affects the level of accounting understanding.

The findings of this study reveal that it is unlikely for the interaction effects of situational context, namely educational technology experience (EXP), training frequency (TF), voluntariness (VOL), and class size (CSIZE), to influence accounting educators’ intention to adopt educational technology. The original Technology Acceptance Model (TAM), which has been modified numerous times, is still relevant, especially for developing countries since their educational technology penetration is still very low. Conscientiousness trait from the Big Five Personality Model was applied in this study to measure intention as a powerful factor associated with the nature of individuals involved in the accounting profession. Measuring the factors from the individual perspective adds insight into the extant literature since past studies focused on organisational factors and student as the subject. The current study also overcomes the issue of stagnation in the accounting literature, specifically in the field of educational technology. Furthermore, this paper contributes by offering a good indication of using Structural Equation Modelling in the study, especially in the area of accounting and education, and using the most current reporting requirement for information system research.

Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.

In this study, we explore actual and perceived effectiveness of accounting education (AE) pre/post the application of total quality management in Egypt, which constitutes an interesting educational...