Search

This study comprehensively analyzes the landscape of accounting education research and constructs the agenda for future studies. We are specifically interested in investigating the current state of accounting education research and identifying areas that require further attention for its development. We employ a quantitative systematic literature review focusing on 673 academic articles from top-tier accounting journals. The study applies various bibliometric analyses, including co-citation, bibliographic coupling, keyword co-occurrence, topic burstiness, and thematic mapping, using HistCite, VOSviewer, CiteSpace, and R Bibliometrix software. Through rigorous examination, we identify three prominent research streams: (1) accounting pedagogy, (2) competencies, and (3) ethics. Furthermore, each stream discusses specific distinctive themes. This study suggests future investigations on leveraging the accounting education role in pursuing environmental sustainability and embracing technology to improve student engagement in post-pandemic learning. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M49; I20; I23. [ABSTRACT FROM AUTHOR]

The editorial in the journal "Public Money & Management" discusses the current developments in public sector accounting, focusing on insight, critique, and transformative redefinitions. It highlights the academia-practice disconnect in public sector accounting, the balance between social and technical aspects, and the need for reliable sustainability reporting. The editorial suggests future research directions to bridge the gap between technical and social aspects of public sector accounting, emphasizing the importance of interdisciplinary approaches and holistic accounting theories. The authors invite readers to engage with the ongoing dialogue on public financial management through the CIGAR network and upcoming conferences. [Extracted from the article]

This research systematically reviews existing literature to evaluate the perceived value of forensic accounting. The review examines the evolution of forensic accounting, key services provided, necessary skills, professional standards, and educational requirements. It also addresses the expectation gap in forensic accounting education and identifies areas for future research. By synthesizing data from various studies, the paper presents a comprehensive overview of the current state of forensic accounting research. Key findings indicate a growing global demand for forensic accounting, evidenced by the establishment of specialized units within major firms and regional accounting entities. The review concludes with insights into the general characteristics and classification schemes of forensic accounting studies, offering a detailed examination of the field's present and future directions. [ABSTRACT FROM AUTHOR]

Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies and communities. Previous literature has explored the interplay between HEIs and sustainable development goals (SDGs) by exploring the need to incorporate the SDGs within an institution's learning and teaching objectives. We conduct a review of previous studies, together with an informative understanding of the role of sustainability accounting education in HEIs. Findings: Based on this review, we argue that universities can enhance the SDGs by training skilled young people in sustainability accounting, thus fostering a "transformative role" in society. The authors highlight two directions for expanding SAE: (1) there is an urgent need to improve the accounting curriculum, thus including greater attention to ecological systems, business ethics and values; and (2) new inclusive and constructionist pedagogies should be offered to radically transform the education of future accounting professionals. Practical implications: Accounting and business educators in HEIs need to consider updating and upgrading systematically the existing curricula with pertinent learning outcomes and competency development relevant to SDGs and sustainability accounting. This transformative opportunity also requires engagement with the professional bodies to determine the professional curriculum. Engagement with professional accounting bodies could be challenging to transform the accountancy professions in two directions – employability and lifelong learning. New accounting professions will emerge in the future and the interplay with the current HEI model and program is crucial. Originality/value: This paper fulfils an identified need to discuss, support and move sustainability accounting education forward. [ABSTRACT FROM AUTHOR]

Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the Covid-19 pandemic. This paper explores students' perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting teaching-learning process. A questionnaire was applied to management and economics students, enrolled in a Portuguese HEI, within the context of accounting course units. Applying the PLS method, a theoretical model was estimated. Our results suggest that HEIs should invest in easy access to online teaching platforms and conferencing systems and to promote collaborative and interactive learning. Since ERT contexts may become increasingly recurrent, online learning should provide students with appealing online classes, as part of an engaging educational experience. This study contributes to a research agenda on the impact of a disruptive event on the accounting teaching-learning process in a specific cultural setting. [ABSTRACT FROM AUTHOR]

Accounting graduates progress to hold a variety of roles in society, often comprising positions of leadership. Yet studies continue to show that accounting graduates are underdeveloped in several competencies affiliated with leadership. These competencies are well-aligned with Responsible Leadership (RL) theory, and expectations of accounting education institutions globally. However, curriculum-level guidance targeting RL competency development in accounting students is lacking. The purpose of this study was therefore to identify guidelines for the accounting curriculum that support the development of RL competencies in accounting students. Thirteen interviews were conducted with South African CA leaders, to understand their post-university leadership development experiences and obtain their perspectives on how universities can better prepare accounting students to be responsible leaders. The study developed a model comprising seven core concepts which is named the RESPOND model. This model may assist accounting academics deliberating on adaptations to their curricula to achieve competencies synonymous with RL. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps. Design/methodology/approach: One-way analysis of variance, T-tests and factor analysis are used to test significant gaps that exist between expected and demonstrated skills by employers and accounting graduates using survey questionnaires and purposive sampling. Findings: The results reveal that there are significant gaps between the expected skills of employers and the demonstrated skills of accounting graduates. The authors find generic skills to be more expected by employers, while technical skills are demonstrated most by accounting graduates. The top five skills expected by employers are: business ethics and integrity; problem solving and decision analysis; written communication skills; learning skills; and application of accounting principles. Research limitations/implications: The study focuses only on organizations that use fresh accounting graduates in Ghana. Further studies may consider other business-related fields like finance, human resource management and marketing. Practical implications: The study provides insights on standards that serve as benchmarks for the conduct of accounting graduates as well as the development of accounting curriculum in Ghana. Accounting education should incorporate work-integrated learning as part of their curriculum to enable accounting graduates to solve problems and make decisions through a practical application of accounting principles, standards and concepts, especially in conducting audit and writing reports. Originality/value: This study fills the gap in the literature on accounting education from employers' perspectives in a developing country. It conducts a comparative analysis between the most important skills required by employers and the ones demonstrated by accounting graduates to provide insights on standards that should serve as benchmarks for the development of the accounting curriculum from an emerging economy perspective. [ABSTRACT FROM AUTHOR]

Drawing on experiential learning theory (ELT), this study (1) explores students' perceived benefits of experiencing different learning styles through an audit simulation (AS) assignment and (2) analyses its role in enhancing students' performance at a Middle East and North Africa (MENA) university. The study compares students' performance across two different periods, 2019 and 2022, with 46 and 48 participants, respectively, independently completing a questionnaire of six open‐ended questions paired with follow‐up feedback, the instructor's observations and the analyses of students' grades. Our study findings indicate that the AS assignment enabled students to effectively experience different learning styles at different times during the AS learning process. They visualised an authentic AS experience by critically analysing and practically evaluating AS documents while showing strong preferences for initiating new experiences. It also reveals an improvement in students' grades after the AS implementation. Our study has theoretical implications relating to cognitive and constructivist learning, learning transfer and ethics awareness, as well as practical implications in audit education, skill development, teamwork, professional development, auditors' evaluation and curriculum assessment in other disciplines than auditing. [ABSTRACT FROM AUTHOR]

AbstractDue to the current shortage of accountants and the various pipeline initiatives taking place, our research aims to address the instructor’s role in the accounting classroom. We survey students on their perceptions regarding teaching and assessment methods used in university accounting courses. Results for both in person and online courses suggest students prefer instruction that involves instructor demonstration of exercises and real-world examples, while relying on the instructor’s personal experiences with accounting. We offer valuable perspectives to educators aiming to improve both the caliber of accounting education and the student learning experience to help combat the drastic shortage. [ABSTRACT FROM AUTHOR]

This paper explores how motivational theories can be utilised to direct impactful conversations for the support of teaching excellence awards (TEAs). The purpose of applying a motivational lens to TEA conversations is to foster positive motivational conditions for award applicants. Outlining this conversational method may inform future research into award applicants' motivations throughout the TEA process. [ABSTRACT FROM AUTHOR]

This study explores how modern accounting practices drive entrepreneurial success. Through a comprehensive literature review, case study analysis of successful entrepreneurial firms, and interviews with companies that have implemented innovative accounting practices, this research uncovers the pivotal role of adaptive accounting in financial planning, risk management, and strategic decision-making. The findings highlight that companies utilizing advanced accounting tools are better equipped to handle the complexities of modern business, achieve greater financial transparency, and drive continuous innovation. The study also emphasizes the importance of accounting education and professional development in leveraging technology for these purposes. Additionally, the implications for policymakers and stakeholders underscore the necessity of a regulatory framework that supports advanced accounting practices. This study provides valuable insights for practitioners aiming to utilize modern accounting as a catalyst for business innovation and entrepreneurial success. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Enrolling students in accounting programs based on their proficiency in English, Mathematics, and Accounting is a prevalent practice in many South African institutions of higher learning. However, certain institutions admit students into accounting programs based solely on their proficiency in English and Mathematics. This study posits that such students encounter challenges in integrating and acclimating to the accounting science milieu, consequently impeding their academic success. The research draws from the assessment of 112 first-year BCom (Bachelor of Commerce) Accounting Sciences students during the 2023 academic year. The findings affirm that students enrolled based on competency in Accounting, English, and Mathematics outperform those enrolled solely based on English and Mathematics competency. This underscores the necessity for further investigation into the determinants of success among students in accounting programs. Nonetheless, the study corroborates that self-determination and proactivity are significant contributors to success, notwithstanding students' lack of prior exposure to accounting principles. [ABSTRACT FROM AUTHOR]

"The Handbook of accounting, accountability, and governance" edited by Garry D. Carnegie and Christopher J. Napier is a comprehensive exploration of the relationship between accounting, accountability, and governance. The book emphasizes the social and moral aspects of these concepts and provides a historical perspective. It covers a wide range of topics including the evolution of governance mechanisms, conflicts in corporate governance, social and environmental accountability, and the impact of COVID-19 on accountability and governance. The text also highlights the lack of research on these topics in NGOs and explores the complex relationships within the NGO field. Overall, the Handbook offers valuable insights and suggests areas for future research in the field of accounting, accountability, and governance. [Extracted from the article]

IMPACT: Three categories of institutional entrepreneurs are potentially capable of accomplishing multi-level accounting change processes, such as the issuing of European Public Sector Accounting Standards (EPSAS): the supranational, national and subnational. This article shows that, if the mediating role of national institutional entrepreneurs at the interface between supranational and subnational institutional entrepreneurs is limited, international accounting harmonization halts. The lessons in this article will be of particular value to accounting standard-setters and policy-makers in the field of public sector accounting. This article explores how international accounting standards-setting processes unfold over time. By applying the theoretical lens of collective institutional entrepreneurship this article reveals the reasons for the delays emerging in the European Public Sector Accounting Standards (EPSAS) programme. With a focus on the Italian national and subnational contexts, the findings suggest that collaboration among different categories of institutional entrepreneurs is difficult to accomplish in a multi-level accounting change process when the capacity for action is limited. [ABSTRACT FROM AUTHOR]

Purpose: Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master's orientation. Moreover, it compares the results with other similar studies. Design/methodology/approach: An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master's orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students' responses. Findings: The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts. Practical implications: Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master's programs to promote knowledge and action for SD. Originality/value: This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students. [ABSTRACT FROM AUTHOR]

The advent of the metaverse presents novel opportunities and challenges for the accounting field. As the metaverse integrates state-of-the-art technologies, it signifies a paradigm shift in internet applications and social phenomena. This study examines the future of accounting within the metaverse, concentrating on the potential advantages and hurdles arising from this dynamic environment. Utilizing a systematic literature review methodology, the research analyzes 49 articles published between 2018 and 2022 on the metaverse and associated technologies. The findings reveal that the metaverse affords many accounting opportunities, while concurrently posing unique challenges. Moreover, the emergence of the metaverse is expected to influence various accounting research domains, including financial reporting, auditing, taxation, management accounting, and accounting education. This research contributes to and expands the limited body of literature on accounting and metaverse technologies, offering insights into emerging opportunities, risks, and avenues for future research in this rapidly developing field. JEL Classifications: M15; M40; M41; M42. [ABSTRACT FROM AUTHOR]

The aim of this article is to offer a thoughtful analysis of the significance and utilization of problem-based learning (PBL) as an accounting teaching and learning technique through a study of the literature. The primary goal of accounting education is to provide technical knowledge. Technical proficiency is still important, but there is a need to focus far more on developing the critical thinking and other abilities needed to meet the demands of the 21st-century workforce. The researcher presents an analysis of the need for and best practices for using PBL in accounting education through a study of empirical research in the literature, all while adhering to the social constructivism paradigm. The study is qualitative in nature. Data was collected from the literature on the significance and utilization of problem-based learning in accounting education and data was analyzed thematically based on the literature review conducted. Excerpts from the literature review revealed the following findings: content knowledge skills, problem-solving abilities, critical thinking skills, and collaborative skills. The results imply that accounting teachers still lack the ability to modify their strategies in a way that helps learners build a broad and adaptable knowledge base to develop and foster efficient problem-solving techniques that make students better collaborators and increase their understanding of the subject matter. The study proposes that teachers should participate in professional development workshops where they will learn efficient techniques for integrating PBL into accounting.

Achieving sustainability is a priority in the global business environment. As a result, the role of professional accountants has become crucial in preparing ESG (environmental, social, and governance) reporting. This study evaluates whether current professional education adequately prepares accountants to meet the expectations of sustainability reporting. By examining curriculum integration, professional training, practical application, regulatory competence, and stakeholder communication, this research aims to assess the readiness of accountants to “save the world” through effective sustainability reporting. A qualitative approach was chosen to gain in-depth insights into the perceptions, experiences, and practices of accounting professionals, educators, and stakeholders regarding ESG integration in accounting education and practice.

The accounting profession has transformed – from the activities of processing financial data, today’s professional accountants provide integrated services, becoming trusted advisors to entrepreneurs, assisting in strategic management decisions. All these transformations are also felt in the field of the financial-accounting education. As the body that manages the accounting profession in Romania, CECCAR reacted quickly by adapting its initial and continuing development programs to international standards, in order to respond as effectively as possible to the needs of developing the skills and competencies of professional accountants and aspiring ones to new realities.

The aim of this research is to develop a digital-based comprehensive examination system to increase the efficiency and effectiveness of comprehensive examinations. System development is carried out using a waterfall model which consists of five stages: requirements and analysis, design, implementation, verification, and maintenance. The design stage was carried out by creating a context diagram, then continued with the development of a comprehensive digital-based testing system using LMS and Safe Exam Browser at the implementation stage. The findings of this test show that the system that was built is worthy of use. The closing phase involves the implementation of maintenance activities, which involves addressing any deficiencies in the system and incorporating the assessment findings obtained during the verification step. The result of each phase of the waterfall methodology is a thorough evaluation system and its procedural sequence that has obtained qualifying results from potential customers.

Research Question: How can a company in the leather industry improve its eco-efficiency? Motivation: In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to education is rather limited. Management accounting is a domain which can broadly contribute to sustainability, as the professionals are collecting, interpreting, and presenting information on a regular basis. Idea: In this paper, we provide an educational case regarding a few eco-efficiency measures in the leather industry. Data: Data are collected from one of the biggest leather goods producers in Romania. Some of the figures were adjusted for confidentiality reasons. Tools: The material flow cost accounting methodology was used to explain the implementation of environmental management accounting in the case company. Contribution: The study improves the literature on educational cases that can be used in teaching environmental management accounting. The described case study is useful both in an online and offline environment.

This essay investigates the importance of Mr and Mrs James and Hannah Burgh of Newington Green for Mary Wollstonecraft's life and career during the 1780s. Newington Green was a hugely productive environment for Wollstonecraft, but the Burghs offered a particular combination of support and provocation. Hannah Burgh was Wollstonecraft's mentor and financial supporter from 1784, during her residence in Newington Green, and until she became the protégée of Joseph Johnson in 1787. Through Hannah Burgh, Wollstonecraft accessed the works of the late James Burgh, who had died in 1775. Burgh's pedagogical writings were important intertexts for Wollstonecraft's early works, especially in their account of female education, their "rational" treatments of scripture, and their responses to Jean-Jacques Rousseau. Wollstonecraft builds on Burgh's writings in her pedagogical works, and he continues to be an important interlocutor even after Wollstonecraft's departure from Newington Green. Burgh's anthology The Art of Speaking (1761) is a model and probable source for one of Wollstonecraft's first publications for Johnson, The Female Reader (1789). In her own anthology, however, Wollstonecraft offers a distinct account of reading as a tool of improvement, and builds a new canon of reading texts for women and girls. [ABSTRACT FROM AUTHOR]

Placement as a form of work-integrated learning is a valued element of undergraduate education. Prior work explores how placement provides a site for developing professional values, skills and competences as well as identifying how students build awareness of professional requirements. Greater focus on how such processes of awareness are realised, negotiated and enacted is still required. This study frames student placement experiences as enabling processes of recursive negotiation between the self and the setting. The empirical contribution is to document and track this with 40 students on accounting placements, interviewed at three points in time (pre-, during, post-placement) exploring their subjective experiences. Findings evidence various trajectories of experience emerging from which a model capturing four distinct forms of fit (personal, reflected, projected, absence of fit) with professional identity is developed. This suggests student placement experiences in all their variations lead to and constitute more than merely technical or academic outcomes. Conceptually framing placement experiences as recursive negotiations between the self and the setting in the professionalisation journey uncovers how professional identity formation processes are constructed and (re)negotiated. As well as providing students with terminology to understand and articulate the multiplicity of possible placement experiences, educators, employers and professional bodies can benefit from the more nuanced possibilities for work-integrated learning that are suggested. [ABSTRACT FROM AUTHOR]

The neoliberal turn has driven attempts to marketize education, but how does marketization occur? In this article I draw on ethnographic and linguistic-ethnographic methods to investigate marketization through a microanalytic lens. My investigation focuses on a team of educational professionals, who participated in a workshop led by an organizational consultant named Eric. During the workshop, Eric successfully encouraged the educators to adopt some key business terms that he imported from the high-tech sector. My findings indicate that the marketization of education was not straightforward. Rather, the process encountered some resistance and sowed confusion before a business discourse ultimately took hold. The process of marketization became entangled with the power dynamics shaped by group members' positioning vis-à-vis one another; and furthermore, it required the group to negotiate the meaning of some key terms. Marketization was ultimately mediated by a cognitive device called the Business Model Canvas and it relied on some pre-existing neoliberal tendencies among the workshop's participants. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Although accounting is perceived as a numerical discipline, previous research has produced useful insights suggesting that non-proficiency in English language affects accounting education among some Asian students. However, there is a gap in the literature in terms of understanding how exactly accounting lecturers encounter this problem in the classroom. Without a narration of the experiences of accounting lecturers, who are the frontliners in the accounting education process, understanding the issues involved and policy responses would be limited. The present study responds to this challenge by conducting interviews with lecturers who have many years' experience in teaching accounting among Asian students in Malaysian Universities. Interview data were analyzed using thematic analysis which uncovered three themes and how they affect accounting education. First, these students have limited vocabulary and find it difficult to understand explanations of basic accounting concepts. Second, lack of confidence arises from limited vocabulary and limits students' productive interactions with their teachers – active learning is thus severely hampered. Third, students shy away from theoretical aspects of accounting and only memorize formulas and steps which they regurgitate during examinations. Implications of these findings and policy recommendations are discussed at the end of the paper. [ABSTRACT FROM AUTHOR]

This study examines podcasts as a pedagogical approach to improve principles-level accounting students' perceptions of course engagement and the relevance of accounting. In each podcast, the course instructor interviews a business professional who describes how he/she uses accounting information in the workplace. Students listen to podcasts periodically throughout the course. Survey results indicate that approximately one-half of study participants perceived the podcasts increased their engagement in the course and two-thirds perceived the podcasts helped them better understand the relevance of accounting for business professionals. Results are significantly stronger for accounting majors and participants expecting to earn higher course grades. Results for non-accounting majors and participants with lower grade expectations remain positive. These findings suggest that podcasts may be used to positively influence perceptions of course engagement and the relevance of accounting, particularly among accounting majors and high performing students. [ABSTRACT FROM AUTHOR]

This study examines if the learning agility quotient (LAQ) is an important determinant for the work readiness of graduating accounting students in the Fourth Industrial Revolution (IR4.0) environment. Using a questionnaire survey involving 275 respondents, we find that those with higher intelligence quotient (IQ) and emotional quotient (EQ) have higher LAQ. We also find that LAQ mediates the positive impact of IQ and EQ on their work readiness. Our findings implicate accounting education as they highlight the significant role of LAQ in relation to IQ, EQ, and work readiness. Further research is needed to determine if educational and work environment factors can effectively support and enhance learning agility. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

The accounting profession no longer merely accentuates hard accounting skills, but also increasingly soft social skills. Previous studies have shown that teamwork, communication, leadership, and critical thinking skills became indispensable. Because accounting education is no longer aligned with these needs of the profession, a skills gap has arisen between the competences graduates possess, and the competences employers demand. We will answer the call of scholars and policymakers to investigate social skills from early on, in secondary education. The research objective is twofold. First, it examines which types of social skills are being addressed in secondary accounting education. Second, it focuses on the challenges and opportunities experienced by accounting educators when addressing social skills. We answer this research objective via semi-structured interviews with 14 Flemish educational stakeholders who represented three educational levels (i.e. microlevel accounting teachers, mesolevel pedagogical counsellors, and macrolevel policymakers), hereby accommodating a multivocal perspective. Results revealed that teamwork and communication are emphasized more frequently than leadership and critical thinking. Second, teachers identified various challenges and opportunities, such as overcrowded curricula, student diversity, and complex social skills assessment. Important implications for accounting educators wanting to enhance students' future employability by stimulating their social skills are discussed. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

Although digital game-based learning (DGBL) has the potential to enhance learning motivation and complex cognitive skills of students, its adoption and effectiveness are heavily dependent on lecturers' acceptance. Comprehending lecturers' perceptions and beliefs underlying their decision-making processes is therefore significant. This study examines factors determining the intention of accounting and business lecturers in Indonesia to use digital games in their courses using an extended Technology Acceptance Model (TAM). Based on data collected from 258 lecturers, the research model is analyzed using PLS-SEM approach. The results show that the proposed model can explain 52.4% of the variance in accounting and business lecturers' behavioral intention to use digital games in class. Particularly, both perceived ease of use and usefulness are the factors significantly determining lecturers' intention. However, DGBL frequency negatively moderates the positive effect of perceived ease of use on lecturers' intention. [ABSTRACT FROM AUTHOR]

This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics field and the financial statements. An experimental study was conducted with students from a European university, who participated in an accounting revision class. The grades of the students who attended the revision class using the analogies were higher than of those who did not attend this class. These findings reinforce the power of analogies as a useful tool and validate the benefits of integrating knowledge from other areas in accounting education. [ABSTRACT FROM AUTHOR]

Although the benefits of financial statement comparability have been studied extensively, less is known about its determinants. This study examines how accounting education during the continuing professional development (CPD) stage helps improve comparability by leveraging the unique arrangement of CPD activities for non-practising certified public accountants (CPAs) in China. We argue that CPAs who attend the same CPD courses acquire similar interpretations and practising modes of accounting standards, which then systematically influence their practices. The empirical results show that two firms headquartered in provinces that employ the same CPD course supplier exhibit higher accounting comparability. Furthermore, this effect is stronger when the two firms have more CPAs in top management teams and/or have experienced the same education for a greater number of years. Finally, we consider the staggered adoption of CAS 14 (an equivalent of IFRS 15), during which initial professional development had a limited role, and find that firms that switched to the new standard provide accounting information that is more comparable if they share the same course supplier. Our findings shed light on the role of continuing accounting education in shaping accounting practices and deepen our understanding of how accounting comparability is achieved. [ABSTRACT FROM AUTHOR]

The purpose of this study is to evaluate the methodologies, strategies, and approaches used in accounting instruction at Algerian university accounting departments. The study used a quantitative descriptive technique to test the association between independence variable and dependence variable. The results of the study indicated that accounting department faculty members at Algerian institutions had a solid understanding of international education norms. The study also revealed that accounting education curricula in Algerian universities are compatible with the International Accounting Education Standards, as Algerian accounting education curricula keep up with technological advancements and equip students with skills relevant to the Algerian labor market. The study was limited to accounting faculty members from institutions in Algeria with varying academic levels. Therefore, the findings may not be generalizable to other countries or academic disciplines. Future research could expand the sample size and include other academic disciplines to provide a more comprehensive understanding of the challenges facing accounting education in Algeria. This study contributes to the literature on accounting education in Algeria by providing insights into the methodologies, strategies, and approaches used in accounting instruction. The study's findings can inform policymakers and educators in Algeria and other countries on how to improve accounting education curricula and teaching methodologies to meet international education standards. The report proposed that accounting programs and teaching methodologies at Algerian institutions are regularly evaluated using an integrated approach based on best practices and worldwide accounting education standards. [ABSTRACT FROM AUTHOR]

The article provides information about the editorial policy and style of the journal "Issues in Accounting Education." The journal aims to advance accounting education by publishing research, case studies, learning strategies, and commentaries that assist accounting faculty in teaching and encourage pedagogical experimentation. The journal welcomes submissions from all national contexts and emphasizes the importance of content that is of interest to an international audience. The journal consists of sections on educational research, case studies, learning strategies, and commentaries. The review process is double-blind and involves multiple reviewers. Authors are required to disclose any potential conflicts of interest and obtain appropriate approvals for human subject research. [Extracted from the article]