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A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as the safety of their staff and students from a global pandemic. This arrangement has created teaching problems in terms of familiarizing oneself with technology, losing face-to-face contact, and limiting access to essential facilities such as laboratories and libraries. The new normal is when remote learning is employed to fulfil TLA obligations. Therefore, students are expected to adjust from a traditional to a remote learning environment. This change in environment highlights the importance of exploring students' perceptions as the recipients of this novel learning. Hence, the aim of this study was to explore the impact that the COVID-19 pandemic has had on student learning, underpinned by the activity theory. Quantitative research methods were applied to elicit students' perceptions of remote learning through the use of an online questionnaire. The target population comprised undergraduate management accounting students. The paper provides interesting implications for government, policymakers, regulatory bodies, and other researchers because it offers a student perspective on the challenges experienced with remote learning.

Conducted against the backdrop of forced online learning imposed by the COVID-19 pandemic, this study sought to explore the learning experiences of accounting student teachers with digitally mediated learning. Anchored in phenomenological research design, focus group interviews were used to generate qualitative data from purposefully selected accounting student teachers while member checking was used for validation. Content analysis of data revealed sufficient concurrence in the phenomenological voices of students that they experienced anxiety, stress, isolation, demotivation and lack of contact with their classmates. In mitigation of these experiences, the study recommends that lecturers need to develop learning material with which students can interact meaningfully, and create and maintain a live, interactive virtual learning environment in which student learning is monitored and evaluated continuously. The students appreciated the flexibility of digitally mediated learning and its provision for real opportunities for learning beyond the physical learning environment. The study found that digitally mediated learning creates a platform for a creative, innovative and non-contact learning environment in the new educational dispensation of the COVID-19 pandemic era. It therefore calls for a radical paradigm shift in the pedagogical assumptions and practices of lecturers towards a student-centred virtual learning environment which thrives on digital technology.

This study investigates the implementation of the methodology, Interactive Qualitative Analysis (IQA) (Northcutt & McCoy, 2004) during the COVID-19 pandemic, to understand how non-major accounting students learn Accounting 101 in a threshold concepts-inspired tutorial programme. Even though IQA is a predominantly qualitative method, it incorporates quantitative data with qualitative data systematically. These data collection and data analysis procedures are a means of aiding participants in a focus group to describe their experiences with a phenomenon, to name these experiences and to then describe the relationships between these named experiences. The objective of the IQA methodology is to create a picture, a Systems Influence Diagram (SID), representative of the mind map of the focus group participants, with regard to the phenomenon outlined in the issue statements. A summary of theoretical codes used to capture the relationships between affinities named, an Inter Relationship Diagram (IRD), is used to draw the SID. IQA requires the researcher to document each step of the research process, whilst acting as a facilitator by teaching the participants the IQA process on how to generate and analyse the data that they have generated, thereby minimising the researcher influence. This study provides qualitative research conducted in the fields of education and accounting, with a qualitative methodological approach, being Interactive Qualitative Analysis (IQA).

Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them with the most evident ones identified through a literature review for the current accounting profession. The study adopts a quantitative approach, carried out through a survey of 137 final-year students in the 2019/2020 academic year and using the techniques of descriptive and multivariate statistics. Among the main results, it was found that the ability to use information and communication technologies and lifelong learning were the most developed general competences. The results obtained allow us to conclude that the new practices developed through distance learning facilitated the development of technological competences, producing new reflections for improving the training of accountants.

Measuring accounting teachers' professional identity is significant to do as an alternative to measure the professionalism of accounting teachers in Indonesia based on their professional identity. This research was conducted in two stages of exploratory factor analysis involving 150 accounting teachers as sample in each stage. The data were collected in collaboration with an accounting teacher organization, comprising the Accounting Subject Teacher Deliberation (MGMP) in Central Java through a questionnaire. Data analysis was divided into several steps including face validity and content validity, inter-item correlation matrix, and exploratory factor analysis. The results showed that 23 question items encompassed five components of accounting teacher professional identity; Cultural Knowledge (pedagogical cultural identity), Blending (accommodating students' purposes for school in the learning objectives), Identity Experiencing (by the experience of working life in the past, present, and individual expectations in the future in accounting work setting), Inter-Personal Skill, and Active in Professional Communities. The scale development requires continuous development tailing various new findings in the teacher professional identity and accountant professional identity.

This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and the impact of those factors on the quality of accounting and auditing lecturers. The authors conducted a case study at 30 universities and colleges with training in accounting and auditing, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. Research results show that there is a relationship between regulations of the Ministry of Finance, requirements from related parties, and the application of IFRS in teaching to the quality of lecturers of accounting and auditing at the universities and colleges, with the order of influence from high to low, respectively, (i) Applying IFRS to the training of accounting and auditing majors, (ii) Regulations of Ministry of Finance on the application of IFRS and (iii) Requirements from related parties.

The demand for university education to produce good graduate students for emerging nations to deal with global adjustments in the learning environment looks to be increasing as global technological advancements accelerate. Although, educational institutions could evolve technologically to increase students' potential to differentiate, particularly in mathematics and vocational education. As Accounting is concerned, it is one of the undergraduate courses that incorporate learning from other disciplines as well as vocational education. Nevertheless, student outcomes in accounting have remained inadequate, owing to high dropout rates and low engagement due to insufficient teaching techniques, resulting in weak sensory thinking skills needed for success. therefore, the purpose of this article is to bridge the gap by investigating an authentic-based multimedia learning environment to improve student engagement in the teaching of accounting education in Nigerian higher institutions. Constructivist learning methodologies are being investigated in conjunction with Mayer's cognitive theory of multimedia learning, cognitive engagement theories, and behavioral engagement theories in order to solve these challenges, which is critical for engaging students in many emerging nations. For this analysis, 90 respondents were chosen from a total population of 120 undergraduate accounting students. Data was collected through questionnaire surveys and semi-structured interviews with open-ended questions. The study's results are important for instructors and administrators who seek to increase student participation in multimedia learning environments in their classroom teaching. Future studies could emphasize on the difficulties of adopting authentic-based multimedia learning while keeping students engaged. To conclude, the federal government, higher education officials, curriculum designers, and accounting teachers are all working together to boost student engagement in Nigeria's multimedia learning environment, as shown in this article.

Premised on the theoretical assumptions of social constructivism and multiple intelligences, the purpose of this study was to investigate teaching approaches which are compatible with the learning styles of first-year accounting student teachers from both theoretical and phenomenological perspectives. Being a predominantly conceptual study in nature, data was collected from a host of sources on learning styles, teaching approaches, social constructivism and multiple intelligences to adopt a theoretical position. Focus group interviews were then used to collect data from students to establish their phenomenological perspectives. To ensure the validity of data from these focus group interviews, triangulation, peer debriefing and member checking were used. The study established that while not all first-year accounting student teachers are able or do not prefer to learn everything in the same way, social constructivist centred approaches are highly compatible with most of the students' learning styles. Based on literature verdicts and the phenomenological voices of students, the study recommends the application of the principles of social constructivism in accounting lesson presentations. It is also recommended that accounting lecturers should orchestrate all teaching and learning activities around student needs and their learning styles. Furthermore, the study findings provide a sound basis to recommend that students must always be at the centre of all teaching and learning, regardless of the pedagogical beliefs and preferred teaching approaches of the accounting lecturer.

The aim of the study is to verify employers and university students' perception of the importance of professional and soft competencies that is placed on the position of financial accountant in the Czech Republic. The study is based on the international knowledge oriented to the difference between university students and employers in perception of the importance of professional and soft competencies. The research is focused on Czech companies from two regions and students of Accounting and Finance attending universities from two different regions. The research was conducted with the help of advertisement analysis and a questionnaire survey in the first quarter of 2020. In the advertisements, mainly the information literacy and usage of English language in accounting appeared. The perception of employers is not in accordance with the importance of competencies perceived by students who would like to work in the accounting profession. Responsibility, reliability, accuracy, and independence are important for students. Differences in the perception of competencies importance were not found. This study contributes to the identification of the competency's importance regarding employers and students. It will be necessary to innovate teaching methods with the emphasis on the effective readiness of graduates for the accounting profession.

The study investigated the impact of the flipped classroom on the second semester students in accounting class. Participants (n=50) were assigned to a control group (using traditional instruction) or an experimental group (using flipped classroom model). A quasi-experiment in reading comprehension course on the second semester in academic year 2021-2022 was used. The Kolmogorov-Smirnov and Shapiro-Wilk test were 0.083 and 0.156 for pre-test control group, 0.200 and 0.787 for post-test control group, 0.119 and 0.185 for pre-test experimental group, and 0.095 and 0.101 for post-test experimental group suggesting normal distributions (p>0.05). Homogeneity tests based on mean, median, median and with adjusted df, and trimmed mean were 0.857, 0.827, 0.827, and 0.857 indicating that Homogeneity tests were >0.05. Pre-test scores of both groups compared by using independent t-test revealed no significant difference between these groups (0.505>0.05), while post-test scores of both groups showed significant difference (0.000<0.05). ANCOVA was conducted to see an interaction between the treatment and the post-test scores in which F=38.642, p<0.05 means that the experimental group outperformed the control group. Likert Scale Questionnaire revealed that the students were highly satisfied with the flipped classroom. This also confirmed the difference between the control and experimental groups.

Purpose: The purpose of this research is to provide insights into the antecedents of student attitudes toward the first required accounting course by examining five related research questions. Design/Method/Approach: Interviews were conducted and open coding, as opposed to priori coding, was used to analyse the responses using the NVivo software. Results: Results indicate that student attitudes are generally positive but are based largely on assumptions rather than first-hand knowledge. Positive associations exist with respect to accounting's importance to business and as a discipline. Negative associations tend to be toward math and its application in part-time employment settings. The implication is that increasing professional interaction early in the first course could have an impact on student attitudes toward the discipline and profession.

Familiarity with management information systems (MIS) and business analytics (BA) knowledge and soft skills facilitating teamwork are becoming critical for business-related disciplines. This study explores the need for information systems (IS) and analytics courses and soft skills in accounting positions by analyzing accounting job listings in a geographic job market as well as those from national accounting firms. Using content analysis, we found a critical need for IS and analytical knowledge. Nearly half of all entry-level positions indicated applicants were expected to have knowledge of concepts taught in a systems analysis and design course (SA&D). Additionally, 89% listed analytics skills, while 19% required database knowledge. These findings suggest IS and analytics expand the marketability of accounting students. Further, this research revealed a wide range of soft skills that entry-level accountants were expected to demonstrate, including presentation skills and teamwork, which would be improved through classes consisting of students from diverse majors. The findings indicate the need for IS programs to offer transdisciplinary IS and analytics courses that can provide business students with opportunities to develop practical skills, an asset in a team-driven workplace.

South African schools have experienced several curriculum changes over the past few years. In this article we report on the findings regarding the challenges experienced by heads of department (HODs) with the implementation of the Curriculum and Assessment Policy Statement (CAPS) in accounting. A qualitative approach, modelled on the interpretative perspective, was used to explore these challenges, namely: medium of instruction; time allocated to complete the syllabus; poor subject content foundation; progression of learners; and the integration of economic and management sciences (EMS). Open-ended individual interviews with 12 HODs were used as a data-collection technique. The findings indicate that the time allocated in the annual teaching plan (ATP) for accounting may have a negative impact on effective teaching and learning and learner performance. It has also been noted that EMS teachers are not sufficiently competent to teach financial literacy, which may affect learners' subject choices prior to Grade 10. Grade 8 and 9 learners lack exposure to accounting due to subject integration and learner progression. Furthermore, accounting textbooks do not prepare learners for school-based assessments (SBAs) or examinations. Recommendations include that subject choice should occur in Grade 8, rather than Grade 10, and that a secondary school improvement programme (SSIP) should start from Grade 10, and not Grade 12.

The inability to gain employment among the Malaysian graduates became a critical issue due to lack of 21st century skills. Higher learning institutions are urged to play their significant roles in producing graduates who have subject knowledge and relevant 21st century skills. There are many teaching strategies which are currently in practice at tertiary institutions, however more efficient approach is needed to produce well-balanced graduates. This present research proposed a promising approach which is blended learning with web-based technologies to improve students' 21st century skills. Current literature indicated blended learning has not been sufficiently explored in English as Second Language (ESL) context. Thus, this study aimed to explore ESL learners' blended learning experiences using innovative web-based technologies and to examine the effectiveness of the blended learning strategy in improving the learners' 21st-century skills. Qualitative data were collected through phone call interviews with the participants and analyzed through thematic analysis. Working with a sample of bachelor degree students at a tertiary institution revealed the participants' blended learning experience exceptionally improved their 21st-century skills in various ways. The result of this study contributes to the pedagogical aspects of ESL teaching and learning and the improvement of 21st century skills among the students.

English-medium instruction (EMI) has become a nationwide trend in Taiwan's higher education institutions. Behind this rapid growth is the widespread belief that EMI provides English immersion, which facilitates incidental learning of the target language. However, not all EMI programs in EFL contexts provide the same immersion as those in the Anglosphere. English-medium university textbooks were therefore targeted as a research focus in that they offer non-English subject majors a sustainable channel for exposure to English in the EFL context. The researcher compiled two 4- million-token accounting and civil engineering textbook corpora and measured the vocabulary levels and amounts along the BNC/COCA word-frequency scale. Results show that accounting textbooks reached the 5th 1000-word-family level at 98% text coverage while civil engineering textbooks stretched to the 9th-10th 1000 level. Twelve repetitions were used as a benchmark for incidental learning. Only 1,479 word families beyond the first 3000 occurred 12+ times in the accounting corpus versus 3,397 word families in the civil engineering corpus. For EMI practitioners who are concerned with their students' vocabulary development, the results may serve as a reference for future investigations into other disciplines.

This article describes the challenges associated with shepherding accounting students in a small private urban University, many of whom are first-generation, through graduation into their first accounting jobs. These include student support programs that have been successfully implemented to support student needs and the process of leveraging the University's status as a Hispanic Serving Institution to build career opportunities for students through connections and programs with major national and regional accounting firms.

Interactions between instructors and students at distance learning universities are crucial in motivating students and enhancing learning outcomes. Although prior empirical studies have examined email messages at distance learning universities from different perspectives, this is the first study, to the best of our knowledge, to explore the effectiveness of emails considering the students' profiles and their behavior on learning platforms. Specifically, we differentiate between students who are "active" in virtual courses (called "active" students) and students who are "nonactive' in virtual courses (called "inactive" students) in order to design email content and motivate students. Focusing on this differentiation and a control group, we investigate in a Managerial Accounting for Tourism course the effectiveness of motivational emails to: (1) engage students in the virtual course; (2) detect similar behaviors according to sociodemographic characteristics; and (3) affect learning outcomes.

This paper synthesizes research-based instructional strategies in accounting education, providing an important resource of learning-centered educational approaches from recent studies. Eleven articles published in 2019 from five accounting education journals are summarized. Categorized according to Marzano's research-based instructional strategies framework for effective instruction, these articles provide empirically-based studies on instructional design, organized as a thematic-bibliography. Research-based instructional strategies (RBIS) provide educators with learning-centered educational approaches and demonstrated student learning efficacy through evidence-based conclusions. Trends in the literature highlight the positive learning outcomes associated with strategies that create an active learning environment. Studies published in 2019 include an analysis of group and team-based learning, structured student assessment, class-participation tracking tools, game-based learning, and the use of instructor-generated videos. These findings provide evidence-based pedagogical approaches to improve instruction and learning outcomes, potentially reducing the trial-and-error method of testing a strategy's effectiveness.

This study develops a framework for describing the components and variations of pedagogic content beliefs (PCBs) held by accounting teachers in vocational schools in Shanghai. Semistructured interviews were held with 17 in-service teachers from four vocational schools in Shanghai. The findings show that the PCBs of accounting teachers are a complex that contains five components: maximizing students' learning opportunities in accounting, accounting content organization, epistemic conviction about accounting knowledge, accounting learning purposes, and causes of students' learning difficulties in accounting. Although teachers' responses show that the average endorsement of constructivist beliefs was stronger than that of traditional beliefs, it has been proven that the reform-oriented ideas are not transmitted equally in each component of teachers' PCBs. The variations of beliefs between individual teachers are inspected in relation to their teaching experience. By reflecting on the findings in relation to international empirical research on teachers' beliefs, we suggest that it is important to understand the variation in teacher beliefs and recognize the specific needs of teachers at different stages.

This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial projections, either manually or in Microsoft Excel, to secure financing for their start-up business (Sand Art Brownie Company or SABCO) to produce and sell brownie mix during the holiday season. Students then assemble ingredients and create jars of brownie mix to gather the necessary data to evaluate initial projections and problem-solve for future production. This role play contextualizes the elements of direct and indirect labor, fixed and variable costs, and their impact on profit and borrowing. Postproduction reflection on the manufacturing activities and discussion of actual results of operations emphasizes the improvement and decision-making responsibilities in the management process. Feedback demonstrates that students find the exercise challenging and valuable and that it deepens their understanding of managerial accounting and its purpose in a company's management process.

External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper contributes to the literature on using data analytics with AI in knowledge specific areas and particularly critical for emerging audit analytics, which is data analytics in external financial audit application. The paper employs the process model methodology (Wynn and Clarkson, Research in Engineering Design 29:161-202, 2018) and the hybrid approach of curriculum development (Dzuranin et al., Journal of Accounting Education 43:24-39, 2018). The framework is extended further by inclusion of knowledge areas and skills recommendations for each identified stage. This inclusion is linked to the peak accounting body guidelines to ensure compliance with course certification and future job prospects. The developed framework is implemented using audit management platform MindBridge AI. The developed teaching and learning materials show implementation of the framework on the practical level. The developed framework was evaluated in a focus group with accounting academics and industry professionals. Its implementation was evaluated in a series of workshops and a survey with participants.

This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.

The stages in an individual's moral development will determine how an individual will behave. Kohlberg divides moral development into three stages, namely pre-conventional, conventional and post-conventional. However, the stages of individual moral development may vary. These different levels of moral development will influence individuals' behavior when they face ethical dilemmas. This research aimed to determine the correlation between accounting students' moral development and narcissism on academic fraud. This quantitative research employed a survey method. The research samples were 46 accounting students taken with a random sampling method. The results showed that narcissism affects accounting students' academic fraud but there is no correlation between the level of moral development and academic fraud.

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.

Appraising firm performance is an important aspect of the strategic management process. Unfortunately, many students in strategic management courses do not have adequate financial analysis skills to do this task. This deficiency affects their ability to learn and perform the full scope of the strategic management process. This article presents an exercise designed to address this challenge. The exercise emphasizes the central objective of strategic management, that is, the achievement of superior levels of creating and capturing value. The brief lesson and exercise enable students to use simple accounting metrics to appraise the quality of a firm's current strategy, execution capabilities, and resulting competitive position. Primarily for undergraduate courses in which numerous students are challenged by quantitative analysis tasks, this exercise alleviates the need for instructors to invest an inordinate amount of time reteaching financial analysis.

Many community college students experience high levels of stress due to the demands of coursework and stressors outside of the classroom. Contemplative practices such as deep breathing can reduce stress and increase focus, but students may not be familiar with or feel that they have time to engage in these practices. We hypothesized that introducing students to mindful breathing in our accounting and biology classes would help students manage stress during the semester, reduce test anxiety, and improve student performance. To test this hypothesis, we introduced some sections of our courses to mindful breathing techniques such as square breathing, alternate nostril breathing, and victorious breathing and set aside time at the start of each class to allow students to engage in these practices. At the end of the semester, we surveyed students to assess their past and present experiences with contemplative practices and their perceptions of the benefits of mindful breathing. We also asked students to rate their levels of exam stress and to rate the general feelings of stress they experienced during the semester, comparing their responses with responses from students in control sections that were not introduced to mindful breathing. The survey results indicated that mindful breathing was a new practice to some students and a familiar practice to others. Most students felt that the practice of deep breathing at the start of each class helped them reduce stress, develop a sense of connectedness, and improve focus. However, there was no consistent difference in self-reported exam stress or general stress between students in sections with and without in-class contemplative breathing. There was also no difference in course performance, as reflected by overall course grade, between sections with and without in-class contemplative breathing. Although it was not the focus of this study, we observed that in-class contemplative breathing practice seemed to improve the learning environment and helped build trusting relationships with students.

This study was conducted in two phases. The first one is the preliminary phase aimed at tailoring the standard curriculum based on learners' needs analysis. The second one is the main phase, intended to evaluate the tailored curriculum based on teachers' views. The participants in the preliminary phase of the study (tailoring the curriculum) were 346 non-native male and female undergraduate students who received the same Pre-Requisite General English course at their first semester in university. They were studying different majors, including Accounting, Architecture, Civil Engineering, Electrical Engineering, and Mechanical Engineering. The participants in the main phase (evaluation of the tailored curriculum by teachers) were 10 non-native male (7) and female (3) teachers who taught the Pre-Requisite General English course through the tailored curriculum. The findings of the study supported the hypothesis that the teachers have a positive attitude toward using the tailored curriculum in teaching the Pre-Requisite General English course. It seems that the implementation of this tailored program, which is based on learner-needs-analysis, can enhance the effectiveness of the English for General Purposes (EGP) course, compared to the standard one.

Purpose: Interpersonal skills and critical thinking are criteria for the success in the accounting profession, which requires both theoretical and practical knowledge and skills to think critically when practicing this profession. This study aimed to determine the differences in students' critical thinking skills using the Guided Discovery Learning (GDL) model and the Problem Based Learning (PBL) model. Method: The study used quantitative methods through an experimental approach. A pretest and a posttest were used to collect the data. The respondents were 10 accountancy major students, who were divided into control and experimental groups. Findings: The results of the pretest and the posttest showed the improvement and better performance of the experimental group, which had received the treatment by using the GDL approach, in contrast with the control group which was taught the subject using the conventional approach. This is evidenced by the mean, N-gain and percent value for the experimental class which were measured higher than the control class. Findings suggest that there are differences in the effectiveness of the application of cooperative learning models of Problem Based Learning (PBL) and Guided Discovery Learning with conventional methods in improving students' critical thinking. Implications for Research and Practice: The implication of this research is that students are expected to be able to ask questions with a higher level of analysis, and by looking at the problem and being able to solve the problem well. This is also due to the fact that students tend to want to ask a lot of questions to get added value from the tutors. This study can provide useful insights to the educationists who can be benefited by the findings of this research. Future research can be carried out on similar models of learning to judge other educational skills.

Due to the COVID-19 pandemic and its effects on education, he transformation of didactics and technological methods was necessary to promote students' self-learning and motivation, alongside teachers' tutoring, guiding students' academic journey. This paper aims to investigate the effect of COVID-19 on digitalization accounting in higher education and explores the students' perception of the adapted hybrid model. The study follows a qualitative approach and rely on the final-year students of the accounting and management degree of Accounting and Business of Porto Polytechnic School. Data were collected through a questionnaire from students who experienced both distance and face-to-face education and completed the course of Management Simulation. The study highlights the digitalization of accounting teaching and the pandemic's effect on the future of digital accounting education. In sum, the hybrid model meets the needs of this practical course and can be a model to be applied in the future.

The objective of this research paper is to define the significance of forensic accounting and reflecting the need of including forensic accounting in the curricula of accounting departments in universities in the Kingdom of Saudi Arabia. The research followed the descriptive analytical approach. The research community consisted of a sample representative of faculty members in the accounting departments of universities in the Kingdom. Where (150) questionnaires were distributed and (126) questionnaires were collected, i.e., a response rate of (84%). The research employed the (SPSS) program to analyze and test its hypotheses, such as "There is no knowledge of the importance of forensic accounting among accounting department staff of Kingdom of Saudi Arabia universities". The research has reached several results, the most important of which are: all faculty members in accounting departments at universities in the Kingdom are aware of the significance of forensic accounting, and they agreed that it should be included in the accounting education curriculum. Finally, the research calls for numerous recommendations, the most important of which are: setting specific and clear plans for how to include forensic accounting in the accounting curricula in accounting departments in universities in the Kingdom, and organizing more (conferences, researches, training courses, workshops...) by accounting departments in universities in the Kingdom and other bodies that regulate the profession of accounting in the field of forensic accounting to further demonstrate its real significance.

This paper investigates the use of stance linguistic features in accounting Ph.D. theses in a Nigerian university. We adopted a mixed-methods approach by combining a textual analysis of the theses and explored the context of writing of the participants similar to Swale's textography approach. We compiled three corpora: Bayero University corpus of six accounting Ph.D. theses (BUK corpus); a United Kingdom corpus of six accounting PhD theses (UK corpus) and a corpus of eleven journal articles of accounting (JAA corpus). The results of textual analysis indicate that there is a higher frequency of hedges in all the three corpora than other stance features, followed by boosters, then attitudinal markers, and explicit self-mention features. One striking finding from the BUK corpus is that the authors are rarely used self-mention features compared to authors from other two corpora. However, the result of the chi-square indicates that the differences among the three corpora's use of stance features are insignificant. The contextual data suggests that non-teaching of English for specific purposes and the traditional practices of Bayero University might be some of the possible factors that constrained authors' use of stance linguistic features. We recommend introduction of teaching English for specific purposes on postgraduate programmes in Nigerian universities.

In recent years, higher education programs with English as a medium of instruction (EMI) have been expanding at a swift pace in Taiwan, where Taiwanese Mandarin is the official language. Behind this rapid growth is the widespread belief that EMI provides immersion in English, which facilitates incidental learning of the target language. In this paper, English-medium textbooks were targeted as a research focus, since they are first and foremost learning material of core knowledge and offer students a channel for exposure to English. The researcher compiled a 4.1-million-token textbook corpus of accounting core courses and measured the vocabulary levels thereof along the word-frequency scale of the British National Corpus and the Corpus of Contemporary American English (BNC/COCA). Then she sought to estimate how many mid-frequency word families accounting majors with EMI can encounter often enough to have an opportunity of learning them. Results showed that accounting textbooks reached the BNC/COCA 3rd-4th 1000-word-family level at 95% text coverage and stretched to the 5th-6th 1000 at 98% coverage. Of the 6000 mid-frequency word families (4th-9th 1000), only 1,274 word families occurred 12+ times. This frequency was assumed as a benchmark for incidental learning to occur. For EMI practitioners who are concerned with their students' English vocabulary development, the results can serve as a reference for future investigations into other disciplines.

The closures of Higher Education Institutions (HEIs) due to the COVID-19 pandemic meant that face to face classes had to be put on hold. However, the growth in information and communication technologies (ICT) made it possible for HEIs to continue with their core activities remotely, primarily using learning management systems (LMSs). The overuse of LMS at the selected HEI resulted in the former's collapse. The consequence was that management of the institution advised lecturers to use multi-modal emergency remote teaching (ERT) to save the academic year. Lecturers adopted a variety of platforms and approaches, largely depending on their preferences. This study identified the ICT platforms and approaches used by lecturers during remote teaching as well as estimating the readiness of students for emergency remote learning. Readiness was established with the use of the Technology Readiness Index 2.0 (TRI2.0) of the Technology Readiness Model. In addition, the effects of age, gender and level of study on technology readiness were estimated. A self-administered questionnaire was shared with senior students within the accounting department of the selected HEI. Descriptive and inferential statistics were used to analyse the data collected from 243 respondents. The study found that Microsoft teams was the commonly used platform whilst pre-recorded lectures and live classes were the popular approaches used. In terms of technology readiness, the study found that students were not ready as indicated by a low TRI 2.0 of 2.8. Age and study level had a positive effect on technology readiness. To provide the best possible learning experiences to students, lecturers need to understand what worked, what did not and why. The results of this study provide invaluable information and lay a foundation for successful future e-learning projects.

The shortage of professional accountants has been attributed to the perception accounting students hold about their intended professional careers and this affects their self-image, attitude towards the career and their confidence in the profession. Therefore, this paper critically appraises the perception of undergraduate accounting students towards professional accounting career in Nigeria. One hundred and fifty (150) accounting students from three universities in Nigeria participated in this study and data were elicited from the respondents with the aid of well-structured questionnaires. Descriptive Statistics and Spearman Rank Correlation Coefficient were used for data analysis. Findings showed that students are motivated to pursue professional accounting career by combination of prestige, extrinsic and intrinsic factors. Furthermore, results indicated that grit personality, prestige, extrinsic and intrinsic factors exhibited strong and positive correlation with student's intention to pursue accounting career. However, social and reference factors displayed positive but weak correlation. Additionally, students perceive professional examinations to be very tough, expensive, time-consuming and frightening. Thus, they refrain from writing professional examinations and that could be detrimental to the future of professional accounting career in Nigeria. Therefore, this research suggests that educational institutions, accounting professional bodies and career counselors play their roles to inspire, support and motivate accounting students to work towards professionalism.

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors' knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

A public accountant becomes one of the graduate profiles of the undergraduate accounting students at Maranatha Christian University. To decide on a career as a public accountant, ideally, the students have to possess the investigative or conventional personality as the primary code of Holland, besides carrier prospect. If they do not have one of two personality types, it will not be easy for them to work in this field. The objective research is to prove and analyze the effect of personality on the students who choose a public accountant career. The validity and reliability tests get done on carrier prospect first before analyzing data by a logistic regression model. After examining data and discussing the hypothesis testing results, this study infers that the conventional personality students positively tend to select the carrier as a public accountant. Similarly, this tendency applies to the carrier prospect impact.

Accounting and finance courses are critical to any management programs as they are relevant to other vocational courses. Does these courses help in improving soft skills also? This is a question which is not much probed in literature and is the focus of the study. The objective of the research is to analyze the effect of two independent variables (interest of students and their educational/professional background) on the soft skill learning in accounting and finance courses under the mediating effect of readiness for the course and the technical learnings from the course. The research is based on a survey of respondents from three stakeholders (students, faculty and professionals) and uses regressions to analyze single variable and multi variable mediations. The study found a suppression effect of interest of students on soft skill learning in the presence of technical learning. Also, soft skill learning was found to be positively affected by educational/professional background of students, readiness of students to take the course and technical learning, taken together. The findings of the study would enable business schools to prepare a better curriculum for enhanced learning in accounting and finance courses, which ultimately affects the three stakeholders.

This study takes a step toward using data-driven instruction (i.e., using data to guide instructional choices) in the accounting classroom: Evaluating which students are most likely to struggle in the first course of accounting. More specifically, it evaluates the correlations between four constructs (i.e., academic background, grit, attendance, and study habits, skills, and attitudes [SHSA]) and course learning outcomes. Each construct was associated with learning outcomes in the context of this study. However, both prior semester cumulative Grade Point Average (GPA), a measure of average grades earned in college, and SHSA appear to offer the most promise for instructional intervention at the institution under study. Caveats for using correlational findings with significant, but imperfect associations with learning outcomes are provided. Using this study as a flexible blueprint tailored for other contextual settings is also described.

It was mentioned that accounting classrooms must keep pace with rapidly changing technology, which is influencing all aspects of our daily lives. This study examined accounting teachers' views on the use of technology in their classrooms during COVID-19. To this end, the researchers employed a qualitative approach and a case study. Data were obtained from accounting teachers through interviews, with the sample of ten participants having been purposively selected. The results indicated that allowing learners to bring their own personal technological devices to the classroom represented a contravention of the school's constitution. Another result was that when technology is optimally used in the classroom, it makes available different forms of assistance which change the way learners learn. Researchers conclude that use of technology in accounting implemented compulsory if teachers want to keep up with changes accounting profession. Furthermore, schools' constitutions need to be amended to promote the use of available technologies in the classroom, albeit in a highly structured, managed, and efficient way. Researchers recommend that learners be allowed to use their own personal devices in the classroom, to enhance learning. School principal be encouraged to develop school plans outlining how s/he would support use of technology in school.

Undergraduate students' performance has been extensively studied to identify the critical components in effective teaching and learning pedagogies. This study aims to determine whether the teachers' practices and implementation of Classroom Assessment Techniques (CAT) enhanced students' performance in Accounting Principles' courses and assess students' perceptions concerning the impact of English language proficiency (EP) and the availability of Saudi-centric textbook materials on students' performance. Additionally, this study employed the questionnaire survey approach to gain insights into accounting undergraduates' perceptions of academic performance in Accounting Principles courses. As most students were found to be underachievers, the study outcomes led researchers to propose active learning approaches using CAT as an initiative towards improving students' performance in benefitting the university and positively transforming the teaching and learning environment.

This study aims to improve students' motivation and learning outcomes by applying Edmodo-based e-learning model in the Biology Education Study Program of Medan State University. The research method used is class action research with the application of two cycles. The subjects of this study were 17 students who took basic accounting courses and research objects of activities that took place during the learning process. Data analysis techniques used are descriptive quantitative with percentages used to measure the level of motivation of students, for the results of learning is evaluated at the end of each learning. The results of class action research obtained by the application of Edmodo can improve students' motivation and learning outcomes. This is evident from the implementation of actions starting from pre-action, cycle I, and cycle II. Student learning motivation is said to succeed with an average of 75-100%. The results obtained in cycle action I were 84.11% and 88.11% in cycle II. While the percentage of student learning outcomes also increased. The increase in pre-action from 50.75 to 73.53 in cycle I increased by 22.77, from 73.53 to 87.35 in cycle II which means an increase of 13.82.

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

This paper examines the relationship between a student's experience in a service-learning course and the management attributes of the nonprofit client. We utilize a mixed methods approach to identify and explain the most impactful attribute. We find that the quality of the consulting relationship has the strongest effect on a student's experience. This attribute can be further explained in terms of the client's personal engagement, commitment to collaborative learning, and positive attitude behaviors.

The COVID-19 pandemic has imposed on us not only e-learning with higher education providers, but also triggered considerable difficulties in organization internships. Institutions and enterprises that used to be eager to take interns have refused to do so. In these conditions, the key objective for the Faculty of Management at the UTP University in Bydgoszcz was to organize e-internships to ensure a working environment similar to the real working conditions of the accounting department. A new internship program was developed that implemented the assumptions of active learning, by virtue of the case study approach, computer-based learning environments, and a comprehensive task simulating the work of the accounting department in the form of a multi-step project. The key objective of this article is to present the results of research in the form of a survey on how the students majoring in Finance and Accounting perceive the proposed internship method. The results show that an internship in the form of e-learning with the proposed education methods is appreciated by the students. E-learning does not necessarily have to be less effective than traditional learning. The use of platforms and the selecting of adequate methods can enhance the activity of students, supporting self-education and independent task performance.

Studies on financial behavior indicate that emotional intelligence (EI) and personality traits (PTs) explain much of the bias in financial activity. This study aims to identify in which dimensions of theEI and PTs of university students in finance further training is needed to avoid financial behavior bias. To this end, the EI and PT levels of a sample of university finance students and financial industry professionals were compared using the Trait Emotional Intelligence Questionnaire (TEIQue) and Big Five Inventory questionnaire. Subsequently, the dimensions of EI and PTs in which students have a deficit compared to professionals were identified, and the impacts that this deficit causes on the financial behavior of students were determined. The results indicate that students are deficient in the EI competencies related to empathy, emotion regulation, self-motivation, stress management, optimism, and self-esteem. Furthermore, PTs are related to kindness, awareness, openness, and extraversion. This deficit makes students more likely to have financial behavior biases such as risk tolerance, endowment, optimism, self-control, and loss aversion. These findings suggest that universities should be aware of providing financial students with full training in EI and PTs to help them successfully address their professional future.

This article considers the intersection between two major themes in university policy: the improvement of participation by rural and regional communities and the dimension of graduate employability. It argues that work-integrated learning has the potential to address both themes, but that the development of an apprenticeship model for prestige degrees such as law may deliver additional benefits to rural and regional student engagement. It considers a radical approach to employability by the reintroduction of the apprenticeship approach in disciplines of law and accounting specifically to assist scaffolding of learning for rural and regional students. It considers the modern context of university education and the implications of an expanded university system for delivering employability skills. The expansion of university education has not delivered consistent improvements in participation among rural and regional populations, and it is hypothesised that the visible integration of work-integrated learning has the capacity to address this deficit. However, it is argued that these measures should be supplemented by an innovative program of modern apprenticeships in prestige degrees; such a program could address both participation and employability outcomes. The article contributes to the literature by making explicit the links between the visibility of prestige occupational pathways to rural and regional students, the affective concerns of potential students making the choice to undertake higher education, and the scaffolding of skills and knowledge. It recommends further research in the form of a pilot integration of an apprenticeship model within a university program, but notes the current funding, discipline, and systemic barriers to this process in the current university system in Australia.

Higher education providers are facing increasing demands to ensure graduates are prepared for the complexities of a globalized, changing and dynamic workforce. Accounting educators grapple with finding ways to develop discipline and employability skills within the curriculum to prepare students for the workforce within the limited resources available to them. This paper addresses recent calls for a range of non-placement work-integrated learning (NPWIL) strategies in accounting education, by outlining how industry partners co-designed and facilitated a case-based project in an accounting subject. NPWIL experiences engage industry partners to shape, contextualize and support student learning in an inclusive and flexible format. The paper offers recommendations for designing industry facilitated case-based learning into existing curricular and advice for accounting educators to support their students' career readiness.