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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.

This paper reports on a professional learning (PL) project conducted over one year at a senior secondary school in New Zealand. Subject teachers volunteered to work with one another and a facilitator to identify the linguistic demands of their subjects, adapt teaching materials, and try out teaching approaches congruent with research evidence about teaching emergent bilingual (EB) learners. This paper explores cases of subject-specific partnerships and how participants' responses to the PL appeared to impact their existing pedagogical content knowledge (PCK). The PL sessions were facilitated through audio-recorded Zoom meetings. A thematic analysis was conducted, and the findings were analysed using an adaptation of Davison's (2006) framework to map how participants engaged with the PL and collaborated with one another on new pedagogies. The study suggests that these teachers accommodated linguistic teaching approaches, but their adaptation to language PCK may have remained at a compliant level.

The relationship between teaching and research in the modern university has been the subject of vigorous scholarly enquiry in the education literature for several decades. Few international comparative studies are reported in the literature. This study compares and discusses the teaching-research nexus (TRN) in accounting in three international regions: the UK and Ireland (UKI); Australia and New Zealand (ANZ); and South Africa (SA). The purpose of this study is to provide evidence of that the TRN empirical model operates in the different regions, and more so to describe the TRN that remains challenging for the accounting academic profession globally. Positive synergies from the TRN are evident in all jurisdictions in this study but are largely ignored by academic institutions and professional accounting bodies (PABs) that influence the university accounting curriculum. Formal government research assessment measures, coupled by PABs pressures, result in accounting becoming more a teaching-led rather than research-informed academic discipline. This has implications for: the status of accounting academics; the public perception of the professional standing of accounting in society; and the learning experiences of accounting students.

A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on the assessment and invigilation of accounting courses in Australia and New Zealand and, if so, how?' This is a critical issue for accounting faculty in many countries as COVID-19 has forced a shift in the way assessments are administered -- from face to face to online. The study involved a survey of accounting faculty in Australia and New Zealand and found changes occurred to how students were assessed because of COVID-19 and a variety of institutional responses to this. The paper makes recommendations for accounting educators, universities, and the professional accounting bodies.

Key international and Australasian bodies have reported research suggesting the accounting profession is one of the most vulnerable to disruption through automation and changed business models. But research discussed in this paper confirms that while component parts of an accounting 'job' will be replaced by technology, the capabilities required to perform remaining accounting and finance activities would not only endure, they would spread across many non-accounting roles. This report presents the findings from the final stage of a validation process that was conducted by Chartered Accountants Australia and New Zealand (CA ANZ) across Australia and New Zealand. The report confirms 24 capabilities, including six considered essential requirements for every professional seeking to work in accounting, finance, and related work roles. The findings provide evidence that these capabilities, in contrast to recent reports suggesting employment opportunities for accounting graduates are in decline, can create opportunities for sustainable careers. The validation project and survey results provide unexpected insight into the capabilities of different age groups and professionals at different career stages that are considered important. The research outlined in this paper will not only inform continuing professional education for members but also help refine the design of post-graduate curriculum and continuing professional development.

In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students' sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and learning at University A (The University's name is blind as per the review requirement of the journal), New Zealand as a case study, and the COVID-19 pandemic as a natural experiment, we explore a sense of belonging in our accounting students. We speculate that whether the new circumstances be beneficial or detrimental to students' sense of belonging would depend on many factors. Our study offers practical implications for accounting educators and the higher education sector to enhance students' sense of belonging when facing disruption.

The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the perspectives of business law academics and how business law is taught. Perceptions were also sought on whether business law material coverage meets the needs of accounting students and if not what changes were considered necessary for the subject matter to remain relevant. Not surprisingly, all the interviewees considered business law was vital to accounting students as most of the interviewees had business and legal backgrounds. The interviews drew a variety of responses on what accounting students needed to know about the intricacies of business law. Responses were also varied over what business law topics needed to be incorporated into the curricula and the depth of detail they should be taught but it was found that almost half of the interviewees wanted business law to be taught using a problem-based learning approach. This study is a reflection of the current debate regarding the level of knowledge accounting students require of the law to be effective chartered accountants and financial managers.

Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating its role and training beyond audit. We also consider the important role that education can play in developing the trait professional scepticism. Through semi-structured interviews of academics, employers and the professional bodies, we find that professional scepticism is not considered a specific learning outcome nor is its development specifically evaluated. Despite being relevant across different accounting roles, educators do not consciously embed professional scepticism within accounting units other than auditing. We provide examples of how professional scepticism is addressed in the accounting curriculum and consider whether employers' expectations are being met.

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.

Higher accounting education tends to be monologic and uphold a 'hidden curriculum' based on neoliberal and neoclassical economic assumptions that prioritise financial stakeholders' concerns and profit maximisation. This informs what is regarded as teachable knowledge in accounting education, and how this is taught. Critical accounting researchers have urged educators/researchers to adopt dialogic pedagogical approaches to reimagine how accounting can facilitate democratic dialogue about the range of practices it covers; expose students to divergent socio-political perspectives on accountability; and promote critical reflection and transform their understandings of their lived realities. Our research is situated within the critical Social and Environmental Accounting (SEA) literature and the potential of a dialogic accounting pedagogy. Through student interviews and reflections from educators, we explore the design and implementation of a third-year accounting course containing a SEA component, and its potential for achieving the aspirations of dialogic pedagogy, and how this can be developed and implemented.

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with participants from key accounting employers. This research found that, in terms of technical skills, employers require at least a sound understanding of the fundamental technical accounting skills. However, beyond this, little more is expected technically of graduates as the requisite technical skills are learned "on the job." Findings also suggest that the touted "expectation gap" is not as pervasive as prior literature has suggested. Over half of employers also believed universities are preparing students adequately for the workplace, although this seemed to be moderated by an opinion among employers that this is "as well as an academic institution can do." Based on the findings, some key recommendations were made. These include a greater inclusion of non-technical skills in accounting education through the incorporation of practical case study problems into accounting curricula, involving group discussion and the production of written reports and business presentations for their "client" as well as the continued encouragement of internship opportunities within university degrees.

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

The objectives of this paper are to identify the financial skills small business owners believe necessary to be successful in business, and to establish whether there is a role for secondary school accounting in contributing to the learning of these skills. A combination of a social network website and snowball sampling technique was used to invite small business owners to participate in the study. The social network website was used to promote the study, with research participants being directed to it for further information. Semi-structured interviews with 18 owners of 17 small businesses situated in the North Island of New Zealand were undertaken. English and maths were identified as being the most important subjects studied at secondary school that contributed to interviewees' understanding the financial side of their business. The small number of business owners interviewed means that the findings of this study may not be representative of the whole population of New Zealand small businesses owners.

This paper examines the 'state of play' with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change. We build on prior calls to 'liberalise' accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context. Based on an analysis of the accounting curriculum in 31 Australian and 8 New Zealand universities, we find that, despite widespread and continuing calls for a broader educational approach, there are very few examples of systemic curricular-wide change to the traditional technical and vocational focus of accounting education. As a way forward, a sociologically-informed accounting curriculum is proposed to overcome the widely-recognised limitations of current approaches and the apparent failure of efforts to liberalise the curriculum. We argue that our approach would facilitate the broadening of the curriculum, and the development of better-educated, well-rounded, and socially-aware graduates.

This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants influences these perceptions. The results reveal that while the perceptions do differ between participant groups, contact with accountants creates little awareness of the diverse range of duties performed by accountants. These findings confirm the claims by social psychologists that while contact might assist in changing perceptions, the change will not necessarily have the intended effect. These findings have implications for how accountants, their professional associations and educators represent the image of accounting to their clients, the public and their students.

More than just intelligence is needed to learn accounting. We see from prior work that the non-cognitive aspects of learning can influence the experience for accounting students. We investigate by survey both self-efficacy beliefs [Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191-215] and mindset [Dweck, C. (2006). "Mindset: The new psychology of success." Random House] relative to academic performance of accounting students in a first year university course. Analysis of the data shows that mindset is not a predictor of academic success, whereas self-efficacy beliefs have explanatory power. Dweck [2000. "Self-theories: Their role in motivation, personality, and development." Psychology Press; 2006. "Mindset: The new psychology of success." Random House] claims that students with a fixed mindset also will have fragile confidence. By measuring both self-efficacy beliefs and mindset together, we provide evidence that this may in fact not be the case. Students can have a fixed mindset and high confidence towards learning accounting.

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the legal education offered at a tertiary level. This study attempts to determine whether the current business law curriculum offered at two New Zealand universities is adequate in terms of preparing accounting students for the wide variety of legal issues that they may be exposed to throughout their careers. A mixed methods approach was used. Specifically, quantitative data was obtained through an online questionnaire which was distributed to accounting students at two New Zealand universities. The purpose of these surveys was to gain information on students' perceptions of the adequacy of the business law curriculum at their universities. Overall, the findings indicate that gaps currently exist between what is currently taught and what students believe ought to be taught. Specifically, the results reflect accounting students' belief that each of the 11 business law topics identified in the survey should be explored in greater detail. In particular, taxation law, employment law and trust law have the largest disparities between the level of detail taught and the level of detail expected by students. The key change recommended by students is that of a shift from the traditional law approach (which focuses on the technical details of contracts and other traditional legal topics) to the legal environment approach (which places more emphasis on understanding how the legal system operates and the role of the law in business). This is a recommendation which many academics have advocated since the late 1960s but which business schools have only instituted piecemeal and what appears to be on an ad hoc and inadequate manner.

This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms, and two NZICA representatives. A literature review was conducted in order to review research regarding the purpose of tertiary accounting education, the issues in accounting education, and the provision of soft skills in accounting education. Included in this paper is a brief history of NZICA which focuses on its establishment and the changing academic requirements to become a qualified CA. The research found that overall, the majority of participants in this study were of the opinion that tertiary accounting education plays an important role in soft skills development for accounting graduates. The majority of participants also perceived that a three year degree should not diminish the quality of soft skills development at tertiary level since the fourth year did not provide additional soft skills development for them. The implications of the 2010 academic changes may not be witnessed for a few years; therefore, it would be ideal for NZICA to conduct a review of the academic changes commencing from 2013 to see whether the changes have improved the students' education experience, practitioners' pool of graduates and the profession's pool of members. Such a review will be important to gather feedback and determine whether further academic changes will need to be made to ensure a quality tertiary level accounting education.

This article examines student responses to a technique for summarizing electronically available information based on word frequency. Students used this technique to create word clouds, using those word clouds to enhance personal and small group study. This is a qualitative study. Small focus groups were used to obtain student feedback. Feedback indicated that students adapted their use of word clouds in ways consistent with their learning style preferences. Kolb's learning styles inventory was used. Student response also indicated that word clouds have potential in the workplace. (Contains 1 table and 2 figures.)

An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience and familiarity with a presentation format influence their preferred presentation format. The results show that work experience is not an important determinant of users' preferred presentation format. The results also show familiarity of two presentation formats; Portable Document Format (PDF) and Extensible Business Reporting Language (XBRL) do not influence users' preferred presentation formats but familiarity with Hypertext Mark-up Language (HTML) is an important determinant of preference towards HTML. These findings indicate that perhaps more promotion could be undertaken to increase users' awareness and understanding towards the presentation formats in the digital reporting environment.

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.

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more market or customer orientated can perform better. In dealing with customers, most universities have utilised Web technologies for both informational and promotional purposes. The question is whether they have designed their Web sites well enough in order to gain the benefits from Web utilisation. Previous studies on quality of Web sites are not lacking, but most of them have focussed mainly on business Web sites. Empirical research that focuses on the Web site quality of institutions of higher education has been scarce. This study focuses on the websites of Schools of Accounting, and selects the websites of Schools of Accounting in New Zealand's Accounting as the research objects. The main objectives of this study are to develop and validate an instrument for measuring School of Accounting website quality from the perspectives of the users, and to implement the proposed instrument to measure and rank the quality of websites of Schools of Accounting in New Zealand. The results from this initial application substantiated the validity and reliability of the instrument.

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs). Design/methodology/approach: The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice. Findings: The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession's expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession's MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession's minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector. Originality/value: This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession's needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession's expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.

The empirical study described here uses the R-SPQ-2F questionnaire [Biggs, J., Kember, D., & Leung, D. Y. (2001). The revised two-factor study process questionnaire: R-SPQ-2F. "British Journal of Educational Psychology," 71(1), 133-149] to test deep and surface approaches to learning in a university intermediate-level accounting class that uses business cases in group presentations. Statistical testing of results for learning style before and after group presentations indicates an increase in surface learning over time, with no detectable change in deep learning style. The type of business case used has no effect, in this setting. Course grades, however, are significantly less for students who did not participate in the group presentation activity at all. The results support the claim that students focus on what is required; they may adopt a strategic approach to learning. In a similar way, accounting academics and workload models may be reacting to incentives that discourage reflective and formative feedback. If deeper approaches to learning are desirable, assessments need to reward this behaviour.

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides updated rankings for accounting-education authors from Australia, Canada, New Zealand, the Republic of Ireland, the United Kingdom, and the United States using a sample that included the publications in 13 accounting-education journals. Our analysis indicated that Holderness et al.'s rankings of authors and departments were significantly different from our rankings. This research provides rankings of the top 50 authors and departments for three periods: from 2010 to 2015, from 2004 to 2015, and from 1992 to 2015. We provide data indicating the distribution of authors for these periods to assist authors not listed in the most prolific lists in determining their relative ranking. Finally, we provide data on the distribution of journal choices for accounting-education publications for the authors from each country.

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.

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of management accounting graduates? An exploratory field research approach was used; chief financial officers and their subordinates at some of New Zealand's largest firms were consulted. These respondents were consistent in their requirements. They emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity with the structure and navigation of an enterprise resource planning system to process transactions such as accounts receivable. Of those requirements, Excel for analysis was the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.

Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus groups with New Zealand high school students, half of whom had studied accounting and the other half who had not. The findings suggest that high school accounting students have a very narrow and specific perception of accounting based on their classroom experience. The non-accounting students, on the other hand, have a very abstract perception of accounting, which is devoid of specificity. Failure to address the issues identified may lead the stereotype to become self-fulfilling and result in the recruitment of future accountants who lack the required skills and capabilities required by the profession.

Graduate employability has become an issue since there are broad mismatches between the acquired graduate skills from university and the required skills by employers. While previous researches have outlined the salient skills that need to be embedded in graduate education, to date no studies have attempted to methodically identify and synthesize the literature on graduate attributes. In this paper a total of 39 relevant studies on graduate skills and attributes in the subject areas of business and management, accounting, and computer science were extracted from Scopus® (database). This revealed a total of 53 graduate attributes, with some being highly used, such as communication, teamwork, problem solving, technological skills, creativity, interpersonal skills, leadership skills, self-management and flexibility/adaptability. The majority of studies used a quantitative survey method to collect and rank graduate attributes, and Australia emerged as the most active country in researching the domain.

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the "Business Source Complete" database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students' and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how they learn. A key finding is that it is possible to support a large proportion of students to experience deep learning through use of individualised, authentic assessed learning tasks with regular formative and summative feedback as part of an integrated set of interventions. An implication of this study is the need to support accounting students to experience deep learning in first-year courses to enable them to develop personal capabilities in their later university studies.

This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the publication timing of authors' accounting education research relative to their total research, and authors' accounting discipline sub-areas of expertise, were undertaken. The paper identifies the late 1990s as New Zealand's most prolific period for accounting education research. Reasons behind this occurrence were explored, with interview findings suggesting the importance of such enabling/constraining factors as research funding opportunities, the presence of institutional champions, and the introduction of Performance-Based Research Funding (PBRF).

Tuesday, 22 February was the second day of the University of Canterbury (UC) in Christchurch, New Zealand 2011 academic year and the author was preparing lectures for Accounting Theory (ACCT311) in his sixth-floor office of the Commerce building when a 6.3 magnitude earthquake struck. Although no university buildings collapsed, it soon became clear that the UC campus had suffered: the Commerce, Law, and Registry buildings were all damaged, red-stickered, entry forbidden. As a lecturer the author has developed perspective on "flexible learning," which he shares in this "Postcard."

This "Postcard" reports how the earthquake on Tuesday, 22 February 2011 in Christchurch, New Zealand, forced a visiting professor to transform his educational model in one week. It was the first week of the academic year 2011 for the University of Canterbury--and the author's first week in New Zealand. As a Visiting Erskine Fellow at the university, one of his goals was to help redesign a final-year course in the Department of Accounting and Information Systems by introducing an integrated case that would run in parallel with a series of theory lectures. The case method relies heavily on class interaction and discussions of the decisions in the case company and the theories that can be applied. On the first day of classes on 22 February this educational model crashed, along with many buildings in Christchurch.

Since the first of the 29 significant earthquakes and thousands of aftershocks that the University of Canterbury (New Zealand) community has endured in the last year, Beverly Lord has learned a few lessons as a departmental head in a university during a time of natural disaster. Herein, she organizes and describes these lessons under five "Cs": (1) check; (2) connect; (3) communicate; (4) change; and (5) coordinate.

This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs and learning styles of the current generation of "digital" students. The paper then describes the context in which the research takes place, including the nature of the course, its learning objectives and its educational philosophy, and describes the rationale for the implementation and usage of the online discussion forum. Survey data were collected and analysed from a single student cohort to assess student perceptions of the benefits and limitations of case studies and the usage of online discussion groups to augment case-based learning. The findings suggest that students perceive numerous benefits associated with case-based online discussions, including being exposed to other students' opinions, improving their ability to critically review case information, motivation to consult additional non-course related material and the convenience of the technology utilised. (Contains 4 tables.)

International research findings and anecdotal evidence alike suggest that new accountancy graduates often begin their careers with inadequate oral communication skills. However, there is a lack of well-grounded empirical data concerning precisely what accountancy employers mean by "oral communication" and what specific skills they value most highly. This article describes a research project investigating the importance of 27 oral communication skills for students intending to begin an accountancy career in New Zealand, as perceived by chartered accountancy professionals. It also examines how frequently accountancy employers are finding these desired skills in new graduates. The findings reported in this study offer important guidance concerning the oral communication skills that new graduates will find most useful in the New Zealand accountancy workplace and suggest useful directions for accountancy students internationally.

The call for a just social order in Aotearoa (New Zealand) includes the transformation of mono-cultural institutions such as the accountancy profession. Maori women accountants in this research expressed concern about maintaining their identity as Maori while participating in the corporate culture of the firms in which they are employed. These women helped form a Maori accountants' network and special interest groups to support and encourage Maori in the profession. They are working within the organisation and the discipline of accounting to create new knowledge and practice, through which their professional careers as accountants may be enhanced without the diminishing of those values that give life to "te ao Maori" (a Maori perspective).

An investigation of effects of concurrent study of other subjects on student performance on the New Zealand Universities Bursaries examination found study of English carried no benefit, study of economics offered little practical benefit, and the effect of mathematics could not be measured. Study of statistics alone, without economics, had a measurable negative effect. (Author/MSE)

Investment of time and funds by New Zealand students was appraised in five specific tertiary education courses, namely Accountancy, Dentistry, Law, Medicine, and Pharmacy. The study used the Internal Rate of Return Method and data from the 1981 census on income and hours of work. Results indicated the courses were "profitable" even when opportunity costs of time were considered. (Author/DB)

The practice of dividing up a group of students on the basis of previous educational experience or achievement, and subjecting the different groups to different educational experiences is defended. Two case-studies of streaming in the departments of accountancy and physics at a university in New Zealand are presented. (Author/MLW)

This article seeks to explore the soft skills that are needed to enhance the employability of accounting graduates from the perspective of recruitment partners in medium-sized accounting firms in a New Zealand context. The literature regarding the soft skills needed by these graduates is explored, as are the professional competencies published by professional accounting bodies. Interviews were conducted with recruitment partners in nine accounting firms with a view to gaining a more in-depth understanding of the soft skills they see as being important when employing graduates, with these sitting alongside technical accounting and information technology skills. The findings are consistent with previous research in that interpersonal skills and communication skills are of paramount importance for accounting graduates as the modern-day accountant is no longer a "backroom number cruncher" and highlight the importance for accounting education providers to do their best to ensure that their graduates develop these sought-after skills. [ABSTRACT FROM AUTHOR]

The strict obligations governing the conduct of fiduciaries is intended to discourage temptation and encourage fidelity. These objectives potentially lose their force if the remedy has a different emphasis. An account of profits serves a crucial function in disgorging illicit gains. The determination of accountable gains and the amount that must ultimately be disgorged is a phased exercise which does not necessarily reflect the rigour of the duty it enforces. The implications are explored with reference to causation and allowances. The former is consistent with strict fiduciary standards to the extent that unauthorised gains are readily imputed to the breach. The latter is a nuanced exercise in which the relationship between duty and remedy is more tenuous. It is concluded that this is not necessarily inconsistent with the objectives of equity and that each can be explained on a principled basis. [ABSTRACT FROM AUTHOR]

Purpose: This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori. Design/methodology/approach: Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs. Findings: This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field. Practical implications: It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance. Originality/value: This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities). [ABSTRACT FROM AUTHOR]

Purpose: New Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of auditors' response to the impact of COVID-19 on the reporting of key audit matters (KAMs) in audit reports of listed companies in New Zealand. The purpose of this paper is to address this issue. Design/methodology/approach: A sample of 50 New Zealand listed companies was selected to compare the KAMs in 2019 (pre-COVID-19) and 2020 (during COVID-19). The study uses content analysis to evaluate the KAMs' disclosures and descriptive analysis to examine the differences between 2019 and 2020 in terms of the auditor type, industry sector and accounting standards. Findings: Auditors responded positively to the request from regulators to communicate the impacts of COVID-19. The findings show an increase in the amount and length of KAMs in 2020 compared to 2019, with 82% of companies and 61% of KAMs reporting the impact of COVID-19. The real estate and information technology sectors disclosed more on the impact than other sectors. In analysing the KAMs, accounting standards for inventories, property plant and equipment, impairment of assets, investment property, revenue from contracts with customers and leases were highly affected by COVID-19. Practical implications: The findings support regulators to evaluate how well auditors communicated matters relating to COVID-19 in the audit report. Also, the findings will help standard setters to identify key accounting standards affected by COVID-19 of KAMs and provide insights to users on how the KAM reporting enhances communicative value during the pandemic. Originality/value: The current study captures the impact of COVID-19 on the reporting of KAMs by comparing changes before and during the pandemic. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process. Design/methodology/approach: The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand. Findings: The firms have entered the era of "smart audit systems", in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become "citizen data scientists". Practical implications: The findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them. Originality/value: The findings challenge the "technological reluctance" thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms. [ABSTRACT FROM AUTHOR]

During the First International Conference of the Journal of Information Systems in Taiwan, a panel was formed to discuss the development of digital transformation with panelists from the U.S., Singapore, and New Zealand. This paper is a summary of the panelists' viewpoints and the participants' interactions during the session. The discussion demonstrates the trends and the key differences of the process of digital transformation in different countries. [ABSTRACT FROM AUTHOR]