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This study examines the effects of synchronous and non-synchronous online engagement on the academic performance of accounting students at a New Zealand university based on their choice of course delivery format – either distance learning or face-to-face learning with online components (F2F+). We track accounting students as they complete three financial accounting courses over three consecutive years. Drawing on social constructivism theory, we find that both synchronous and non-synchronous student online engagement are positively related to their academic performance, and this positive effect varies across assessment types. The positive effect of synchronous online engagement on student performance is more pronounced when students choose to learn via F2F+ rather than via distance learning. Further analyses show that the positive effect persists among students with different characteristics. These findings highlight the useful role of student online engagement in learning and provide support for universities to allow students to choose their preferred course delivery format. [ABSTRACT FROM AUTHOR]

This study examines the learning experiences of government-sponsored second-year international accounting students at a host university in New Zealand. There is an expectation that being financially advantaged, government-sponsored students should navigate better in the new learning environment. Nonetheless, the results show that they experienced the typical situational challenges faced by other international students in foreign universities. These challenges were so significant that were not even mitigated by having scholarships or previous excellent academic records. The implicit expectation is for the home institution and government sponsor to have a pro-active role in collaborating with the host university in the foreign country to provide pre- and post-departure support. Academic adjustment is a gradual process; thus, future research may include international students at different stages of study to better understand their coping strategies and their relationships with academic achievements. [ABSTRACT FROM AUTHOR]

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The authors examine whether the publicly-available accounting information about infrastructural assets and other information in New Zealand local government's financial statements is helpful for the assessment of investment in infrastructural assets. Their analysis indicates that information on annual net investments for infrastructural assets is useful for understanding the level and type of infrastructural assets investments and how these assets are funded. Further, such investment focuses more on visible infrastructural assets than invisible infrastructural assets. This study contributes to the literature on the reporting and management of public infrastructure assets. Local government in many countries is responsible for investing and maintaining infrastructural assets and is often accused of under-investing in these assets. Information published in local government financial statements can assist in assessing the level of funding sources for infrastructural assets and the choices that local government makes in relation to which types of assets are funded. This paper's finding that local government allocates more funding to visible, rather than invisible, infrastructural assets has important policy implications for the sustainability of invisible infrastructural assets and will be of interest to both local and central governments. [ABSTRACT FROM AUTHOR]

This study examines the employability skills of accountants cited in job advertisements in Australia and New Zealand, as they indicate the skills that are most valued by employers. The results indicate interpersonal and personal are the most frequently requested skills. Of the 31 identified skills, the most sought-after skills included the ability to collaborate with colleagues, present, discuss and defend views, and having a positive attitude. Overall, a team player with a positive attitude and good communication skills appeared to be the most valued behavioural skill as perceived by employers. This reflects the changing work of accountants, from being ‘backroom number crunchers’ to engaged business professionals. Although the results indicate some differences in skills requested across the five accounting occupational subgroups, interpersonal and personal skills again stood out as the most frequently cited skills. The results indicate the importance of incorporating such skills development in the accounting curriculum. [ABSTRACT FROM AUTHOR]

This study examines the impact of learning styles on academic performance using major assessment methods (examinations and assignments including multiple-choice and constructed response questions (CRQs)) in an introductory accounting course. Students' learning styles were assessed using Kolb's Learning Style Inventory Version 3.1. The results indicate that students' learning styles, after controlling for other variables, are associated with academic performance, particularly, in the final examination including both formats, multiple-choice questions and CRQs. Students who exhibit the ‘assimilating’ learning style appear to perform better in some of the assessments than students with ‘diverging’ or ‘accommodating’ learning styles. The findings have implications for designing assessments to ensure that they are not biased towards particular learning styles which would improve their validity and fairness. [ABSTRACT FROM PUBLISHER]

This study extends Tan and Laswad's 2006a study by surveying the same students at the beginning and end of their degree programme at a New Zealand university regarding their major choices, beliefs and attitudes towards majoring in accounting or a non-accounting discipline. Using the theory of planned behaviour, the objectives are to compare intentions with behaviour in relation to majoring in accounting and other business disciplines and to examine changes in attitudes and beliefs between the beginning and end of university study. The results indicate many students choose majors that are consistent with their intentions at the beginning of their university study but some students also change their intentions and major in other areas. Some attitudes and beliefs change over time but the major choice tends to remain relatively stable. The results suggest that a higher proportion of accounting students than other business students decide on their major prior to university study. This may suggest that promoting accounting as a career may need to focus on pre-university students. [ABSTRACT FROM AUTHOR]

This study extends the literature that uses the theory of planned behaviour in examining the factors that impact on students' intentions to major in accounting and non-accounting disciplines. A survey of a sample of business students enrolled in an introductory accounting course in a New Zealand University was conducted to gather data about their intended academic majors, and their beliefs and attitudes towards majoring in accounting and non-accounting. The results show that three factors (personal, referents, and control) are determinants of students' intention to major in accounting or other business disciplines. Further analysis revealed that the students' major intentions are influenced by important referents' perceptions. In particular, parents appear to have a stronger influence on students' intentions to major in accounting. Comparisons of differential personal perceptions by accounting and non-accounting majors revealed that accounting majors hold positive perceptions of some of the qualities of the study of accounting and the accounting profession. Significant differences were also found in the control perception between accounting and non-accounting major students. [ABSTRACT FROM AUTHOR]

In this article, the author discusses the study "A Role for the Compulsory Study of Literature in Accounting Education," by R. J. Lister. The author says that Lister's study is critical to the aim of the accounting education on establishing students' marketable skills. He states that the paper suggests the use of the study of literature to help develop skills, but he argues that expanding accounting programmes to expose students to other disciplines could also help them develop competencies.