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This research study focuses on the growing concern of academic misconduct in distance education courses. A quasi-experimental study was conducted to measure the impact of introducing webcam recording software as an online supervision tool for high-stakes exams in two separate online courses (Management and Accounting). Results revealed that overall performance decreased following implementation of the software, and persisted after taking potential confounding factors into account. Additionally, the explanatory power of the regression analysis was higher for scores under supervision, which suggests that cheating was occurring before online supervision was introduced. It can be concluded from this study that online supervision is an effective tool to combat academic dishonesty in distance education courses.

This study was conducted to determine whether the mock board examination performance can predict a candidate's performance in the Licensure Examination for Certified Public Accountants (LECPA). It covered the Bachelor of Science in Accountancy (BSA) graduates from a higher education institution in Pagadian City, Zamboanga del Sur, Philippines, who took the mock board examination and were first-time LECPA takers from the October 2022 to May 2023 batches. Participants were directly included in the study. A simple linear regression analysis was utilized to determine whether a candidate's performance on the mock board could predict their LECPA performance. The model summary revealed a value of 0.474, which is below 0.5. Therefore, the study concluded that the mock board examination can predict overall LECPA performance. This result implied that higher scores on the mock board examination correlate with a higher probability of passing the LECPA. Based on these findings, the learning institution should regularly improve the mock board examinations. Suggestions include aligning the difficulty level of the mock board with the LECPA and having the assessment conducted by a Certified Public Accountant (CPA) examiner other than the mock board lecturer.

The use of linguistic features in school assessments, as well as the impact of these factors on the outcome of assessments have received limited attention in the literature. With this study I aimed to analyse linguistic features of accounting examinations. A quantitative technique, using tests for correlation, was employed to analyse the Grade 12 National Senior Certificate accounting examinations from 2011 until 2021. Advanced textual analysis software was used to identify connections between specific linguistic features and the marks obtained in these examinations. The findings of this study suggest that increasing the levels of linguistic features associated with analytical thinking, emotional tone and big words, which may be assumed to promote comprehension, may in reality be counterproductive, consequently potentially resulting in poorer marks attained in assessments in the future. The findings of this study are important for the creators of assessment to consider when developing accounting assessment. Given the effect of linguistic features on assessment results as identified in this study, it contributes to the debate on the use of certain linguistic features in assessment.

This study aims to predict accounting students' inclination toward a career in accounting in Indonesia by integrating the Social Cognitive Career Theory (SCCT) and the Theory of Reasoned Action (TRA). The research relies on primary data obtained through an online, closed-ended questionnaire. We employ Structural Equation Modeling (SEM) for the analysis, utilizing statistical tools like SPSS 24.0 and AMOS 24.0 software. Findings from the survey conducted among final-year accounting students in three Indonesian tertiary institutions reveal that self-efficacy impacts the behavioral intention to pursue an accounting career, mediated by outcome expectations, subjective norms, and attitudes. The study identifies both direct and indirect influences of self-efficacy on the behavioral intention. The study innovatively combines the TRA and SCCT models, utilizing a questionnaire to assess the effects of the Association of Southeast Asian Nations (ASEAN) Economic Community on graduates opting for accounting careers within the TRA and SCCT frameworks. Based on the results, integrated career choices must be considered when choosing a career in accounting or other professions. Intervention in an accounting course will help increase the final-year accounting student's understanding of the accounting profession, including relevant work experience and professional accounting membership.

Financial accounting poses significant challenges for students at tertiary institutions, often resulting in failure, extended graduation timelines, or dropouts, particularly in their first year of study. This study aimed to identify the obstacles encountered in teaching and learning accounting education within South African universities. The research, which employed a qualitative approach, focused on understanding the challenges faced by students in mastering financial accounting at the university level and the underlying causes. Twenty accounting learners from four public tertiary institutions in KwaZulu-Natal were interviewed using open-ended, structured questions via MS Teams. Results highlighted several key themes, including the transition from high school to university, learning strategies and the influence of high school accounting. Challenges identified encompassed the difficult nature of the subject, a shortage of qualified accounting educators, insufficient support staff, poor infrastructure conditions, inadequate classroom facilities and the absence of practical training environments. This study contributes to financial accounting higher education in South Africa by introducing a novel methodological approach, utilising a textual collage to represent data. By merging visual and language-based approaches, the collage offers a fresh perspective on educational research in accounting. Moreover, it contributes to the academic literature within the discipline, aiming to mitigate student dropout rates and prolonged graduation timelines in accounting programmes. Overall, this research endeavours to enhance pedagogical practices and support mechanisms within accounting education, fostering a conducive learning environment for students.

This interprofessional education (IPE) project was designed to prepare students to work and lead in an increasingly complex healthcare environment. The purpose of this project is to describe and measure accounting and occupational therapy students' perception and value of participating in an IPE learning activity and how the activity enriched the learning environment and identified gaps of knowledge to improve teaching. A mixed methods pre- post-survey design was used to collect quantitative data from a modified version of the Interprofessional Socialization and Valuing Scale (ISVS-9a) from 115 occupational therapy and 21 accounting students. Qualitative data was collected from a post-survey using open-ended questions and the accounting students' consultation deliverable report to the occupational therapy students. Statistically significant improvements from pre- post-survey for all ISVS-9a items were found for the occupational therapy students (all p<0.001) and on two of the ISVS-9a items for the accounting students (p < 0.043 and 0.026). The accounting students found the IPE to be an (1) authentic learning activity, (2) they gained insight into the business acumen/savviness gap of occupational therapy students, and (3) experienced interprofessional reciprocal learning. The occupational therapy students found the IPE (1) increased their business acumen/savviness, (2) was valued time spent one-on-one with an expert, (3) improved the structure and organization of their project, and (4) was a valuable learning experience. The results are intended to share ways an IPE project may occur between healthcare and business students.

This study aimed to identify whether gender differences exist related to the motives, expectations and preparedness of students entering accounting studies at a South African university. A questionnaire was used to gather the data from a sample of first-year students and t-tests were employed to identify differences in findings between gender groups. The findings indicate that gender differences exist in the motives for studying and for choosing to study accounting, in particular with females indicating a stronger desire to gain a better understanding of themselves, while males appeared more confident of succeeding in the programme and scoring marks at the top of the class. Identifying and understanding gender differences is expected to have implications for teaching and learning which can further reduce gender imbalances in the profession. The study is of particular interest to academics, professional bodies and universities educating students in the field of accounting, which has historically been perceived to be a male-dominated profession.

This study aims to evaluate the impact of the application of Internet + technology in accounting education on academic performance, with a special focus on the academic performance changes of 2022 accounting students of Ningxia Vocational and Technical College of Finance and Economics. The study adopted a quantitative analysis method to evaluate the effects of these technologies by comparing and analyzing students' scores before and after receiving Internet + technology teaching. The data was collected from the school's student status management system, covering the performance records of 124 students. SPSS software was used for data processing and analysis, and the academic performance before and after the technology application was compared through Wilcoxon signed-rank tests. The results show that the average score of students increased significantly after the application of technology, from 48.27 points to 85.40 points, indicating that Internet + technology has played a significant role in improving academic performance in accounting. This performance improvement is attributed to the flexible learning resources, enhanced interactive learning environment, and practical learning materials provided by Internet + technology. Research also explores the potential of these technologies to improve the quality of teaching and develop students' critical thinking and problem-solving skills. Based on these findings, the study recommends that educators integrate Internet + technology in accounting course design and calls for future research to expand the sample scope and use qualitative methods to gain an in-depth understanding of students' feelings and feedback on digital learning tools. Overall, this study highlights the importance of integrating digital technology into accounting education and provides empirical support and reference direction for other educational institutions to implement teaching reforms in similar fields. As technology continues to develop, the education field should continue to explore and adapt to new technologies to prepare students for the needs of the future accounting industry.

This study aims to 1) explore the listening challenges of high- and low-proficiency EFL accounting undergraduates, 2) compare listening challenges and listening strategies between high- and low-proficiency learners and 3) investigate the effectiveness of mobile-assisted language learning (MALL) in developing EFL-listening skills. The participants in this study consisted of 84 fourth-year accounting students from Rajamangala University of Technology Lanna, Chiang Mai, Thailand, who had enrolled in a course called English Listening and Speaking for Business Communication. They were divided into two groups depending on their ability levels (high and low proficiency), based on Kelley's 27% criterion-referenced measurement theory. Each group consisted of 23 participants. The research instruments included 1) a listening-comprehension test used for the pre-test and post-test to determine whether the participants had high or low proficiency and compare the effect of MALL, 2) a questionnaire on listening challenges and the utilisation of listening strategies, 3) a semi-structured interview and 4) a MALL activity plan. Data analysis included the calculation of means, standard deviations, percentages and t-tests. The findings revealed a statistically significant difference between the two groups regarding listening challenges; however, there was no statistically significant difference with regard to listening strategies. Concerning MALL, which was applied to both groups, a statistically significant difference was found in the post-test scores at 0.05. In other words, both high- and low-proficiency learners showed improved performance after the empowering strategies created with MALL.

The purpose of the study is to understand which of the seven principles by Arthur W. Chickering & Zelda Gamson (1987) are amenable to graduate students in a virtual or other online learning environment, and to evaluate the external validity of the seven principles in the context of online teaching. It concludes with a Hierarchical Principles Model, which repurposes these seven principles for faculty to use as a best practice technique to mitigate apathy in virtual masters' courses. The data are based on a survey of students pursuing graduate courses online. Among the seven principles, encouraging student-faculty interaction is perceived to be the "most" effective for these participants. They also suggest prompt feedback was the "most" appealing and beneficial. They perceived communicating high expectations was the "least" appealing principle, while encouraging student-student interaction created the "most" hindrance to online learning. Moreover, from a generic perspective, managing their own study time and flexibility is what students liked "best" about virtual learning. What they found "least" effective is their perceived limited communication or interaction with faculty. Furthermore, the findings suggest online graduate students, while perceived to be non-traditional, still expect faculty to be constantly engaged online. Although Chickering & Gamson did not give a hierarchical arrangement to their seven principles, the results and efficacy of this study suggests that when adopted to online learning for masters' students, the principles need to be reordered in a Hierarchical Principles Model, which we developed to be used as a best practice approach for online teaching and learning in masters' courses.

English is an indispensable language, especially in the digital age. For students who are not specialized in English vocabulary, understanding effective vocabulary learning strategies becomes crucial, helps increase their chances of being hired, and improves coherence in written and spoken communication. This study investigates the vocabulary learning strategies most and least commonly employed by ESP students. The research involved 59 participants from three majors: business administration, accounting, and tourism. Data collection was carried out through questionnaires and interviews. The findings highlight students' preference for metacognitive strategies and their positive attitude toward technology as a supportive tool for vocabulary acquisition. Additionally, cognitive and memory strategies linked to learned vocabulary were occasionally utilized. The implications of this research extend to teachers, students, and curriculum designers, providing insights for developing appropriate methods to enhance ESP vocabulary learning.

Demand for online courses continues to grow. To remain competitive, higher education institutions must accede to this demand while ensuring that academic rigor and integrity are maintained. The authors teach introductory Fundamentals of Financial and Managerial Accounting courses online. Previously, there was no proctoring of the exams. Prior experience teaching these courses led the professors to suspect a high likelihood that academic integrity on these tests was low and that cheating was high. To address academic integrity concerns, the professors utilized a remote proctoring service employing a lockdown browser with screen and webcam monitoring. The program monitors the students remotely, recording sound, video and the information appearing on the students' screens. The videos are reviewed for detectable instances of breach of academic integrity prior to releasing the grades. Data was collected and analyzed for the average exam scores prior to and after the implementation of the remote proctoring software. The data analysis reveals a significant difference in the two sets of scores, with the average exam scores after the implementation of the remote proctoring being significantly lower than the ones before implementation. These results indicate that concern about academic integrity in online test-taking in the accounting curriculum is valid.

In the main, convergent mixed-methods study on which this article reports, we explored Grade 12 accounting teachers' experiences of teaching in large classrooms in the Manzini region of Eswatini. As part of teachers' experiences, the methods that the teachers used to teach were also explored. Purposive sampling was used to select 25 accounting teachers from 10 schools (5 schools from rural areas and 5 schools from urban areas) who taught accounting classes with more than 35 Grade 12 learners. The selected teachers completed questionnaires for the quantitative component of the study. Purposive sampling was used to select 10 participants who were interviewed and observed on the basis of meeting the criterion set out above for the qualitative component of the study. The Statistical Package for Social Sciences (SPSS) for quantitative data analysis, and thematic analysis for qualitative data analysis were used. We found that the most dominant methods used by teachers to teach accounting in large Grade 12 classes in Eswatini were group discussions, question and answer, lecturing and demonstration methods. With the study we extended awareness of methods that teachers in emerging economies can use to cope with teaching accounting in large Grade 12 classes, and we propose further approaches to be considered to make teaching this subject in large classes sustainable.

There is a growing integration of technology in the workplace (World Economic Forum), and with it, organizations are increasingly relying on advanced technological approaches for improving their human capital processes to stay relevant and competitive in complex environments. All professions must keep up with this transition and begin integrating technology into their tools and processes. This paper centers on how advanced technological approaches (such as natural language processing (NLP) and data mining) have complemented a traditional practice analysis of the accounting profession. We also discuss strategic selection and use of subject-matter experts (SMEs) for more efficient practice analysis. The authors have adopted a triangulation process--gathering information from traditional practice analysis, using selected SMEs, and confirming findings with a novel NLP-based approach. These methods collectively contributed to the revision of the Uniform CPA Exam blueprint and in understanding accounting trends.

We present a fictional short story about embezzlement, "Great Experiment" by Jeffrey Eugenides, as a resource for management classes. We begin by providing a brief description of the story, in which a decent and law-abiding 40-something man's lack of professional success and envy of his wealthy neighbors contribute to his decision to accept a coworker's invitation to participate in an embezzlement scheme to steal money from their employer. Then, we discuss how to use the story to prompt students to identify the antecedents and consequences of illegal, unethical behavior and consider ways organizations can prevent such behavior. We also suggest other ways to use this resource.

The low academic ranking compared to academicians in other disciplines is a work performance issue encountered by accounting academics, particularly in developing countries such as Indonesia. Besides, executing performance systems as a control mechanism mandated by the government also affected academic counterproductive work behavior (CWB) and performance. However, there is a dearth of empirical verification concerning the connection of control systems to the CWB and the performance of accounting academics. Therefore, building upon the job demands-resources theory, this study examines the association among levers of control as institutional performance mechanisms, CWB, and the work performance of academics. A self-administered online survey was conducted on 238 Indonesian accounting academics. Partial least squares structural equation modeling (PLS-SEM) was utilized to run the analyses. This study's crucial findings depicted the boundaries and interactive control systems as substantial factors to mitigate the tendency of academics to engage in CWB and revealed evidence concerning the negative effect of CWB on work performance. Subsequently, CWB plays a critical role in mediating the positive relationship between those two control systems and performance. The boundaries and interactive levers of control boost performance due to the systems' success in mitigating academics' involvement in CWB. The findings are relevant to higher education top management in aligning management control systems with the proper code of conduct and designing performance systems that enable academic freedom, collegial culture, autonomy, and participation to escalate performance. Shifting the control systems' paradigm toward these characteristics will mitigate academics' CWB and improve their performance.

We use event history analysis on an aggregate dataset from 1997 to 2018 to understand the state-level antecedents associated with the adoption of test-based grade retention policies. Findings indicate that the educational conditions of a state to be more predictive of retention policy adoption than the political, economic, and geographic measures. In particular, a greater share of Black students in a state, lower fourth grade NAEP reading proficiency rates, and larger student enrollments in the early grades were all associated with increased odds of grade retention policy adoption.

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions where students can competently manage big data applications. This paper provides an academic case for classroom use to enable students to acquire those skills. The STARHunter case examines the workflows associated with the audit process and allows for transactions testing, risk assessment, and forensic evaluation. This case would typically be used in an upper-division course in auditing and could be easily adapted to other accounting courses.

This study extends the work of Park and Ellis (2020) with its use of randomized data in Excel® assignments by incorporating a feedback feature that allows students to check their work before submitting it for grading. Three groups of intermediate accounting students complete identical assignments that vary only in the mode of data delivery. One group receives a set of static data so that each student has the same information to complete the assignment. A second group receives data through a randomized number generating function facilitated by an Excel® macro. The third group's data is randomized but the Excel® file also includes a self-check answer function that they can use prior to submitting the assignment for grading. The results indicate that the third group scores the highest and has the greatest satisfaction with the assignment. The study provides evidence that accounting instructors will serve their students better when their Excel® assignments provide randomized data and a self-check answer feedback feature. It also re-enforces the practice of enabling the check answer feature often found in online homework management systems.

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this study was to look into the relationship between political influence, financial pressure, performance-based budgeting, and university performance in China. It also explored power dynamics in Chinese public universities. 271 participants were chosen using a purposive sampling technique. This study employed a multimethod approach combining necessary condition analysis (NCA), the PROCESS macro, and partial least squares structural equation modelling (PLS-SEM). Furthermore, this study employed a novel technique (the Johnson-Neyman technique) to show the exact scope of the moderation effect. The findings of the PLS-SEM showed that performance-based budgeting is positively related to university performance and acts as a mediator between selected variables, and it also indicated that the moderated mediation model is validated in Chinese public universities. The NCA results showed that performance-based budgeting, political influence, and financial pressure are all important necessary conditions for university performance. Meanwhile, the outcomes of PLS-SEM and NCA showed how researchers and practitioners can pinpoint key elements that affect university performance and produce the best outcomes. Overall, this study provides useful information about the implementation of performance-based budgeting in higher education institutions.

Annually, thousands of post-secondary students studying accounting in Canada participate in the Chartered Professional Accountant Recruitment (CPA Recruit) process to secure employment with accounting firms. Despite the competitive process, there has been negligible research studying how students secure these coveted positions. This qualitative research study explored the lived experience of ten students throughout the recruitment process, identifying 119 success strategies. Fink's taxonomy of significant learning, a conceptualized model that focuses on high quality teaching and learning, was used to categorize the strategies. Findings revealed that while having foundational discipline-specific knowledge was important, intra- and interpersonal skills were deemed more important in helping participants effectively apply and integrate their learning, ultimately demonstrating their ability to transfer learning between contexts. Implications and recommendations are discussed for academic programs to enhance curricular and co-curricular components for students to strengthen and transfer soft skills, and for organizations and professional bodies to improve recruitment practices.

The rapid transformation in information and communication technology (ICT) has influenced change in other areas of human lives, including in the teaching and learning process in higher education institutions. This study explores: (1) how student perceived usefulness, perceived ease of use, attitude toward use, and behavioural intention to use an eLearning system (using the Technology Acceptance Model (TAM); and (2) validity testing of the underlying causal relationships between perceived usefulness, perceived ease of use, attitude towards use, and behavioural intention to use in the eLearning system context. To do so, a quantitative survey was used with 255 student participants, drawn conveniently from a local population of 745 accounting students studying at Sam Ratulangi University, Indonesia. The result of descriptive statistical analysis using the SPSS showed that all the items of perceived usefulness, perceived ease of use, attitude towards use, and behavioural intention to use were highly perceived by the accounting students of Sam Ratulangi University. The result of confirmatory factor analysis using structural equation modelling in IBM's AMOS software showed that all the constructs developed in this study are feasible to examine the relationships between perceived usefulness, perceived ease of use, attitude towards use, and behavioural intention to use in the eLearning system context. The findings have important implications for the successful implementation of online teaching and learning in higher education institutions. The findings could be critical for college and university leaders to investigate the merit of eLearning systems in terms of their utility in increasing students' intention to use eLearning systems in their learning journeys.

This paper investigated the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. The study was qualitative, with three participants selected from one rural school in the Thabo-Mofutsanyane education district. The interviews were used to gather information regarding the strategic devices that can be used to enhance the ACJCK of EMS teachers. The data were then analysed using thematic analysis. Finally, the study revealed the following findings: create professional learning communities to enhance cash journals content knowledge and ensuring collaborative lesson planning and preparation of cash journals. The findings suggest that collaborative team teaching must be used to accommodate novice teachers, and continuous training workshops and cluster workshops should also be used to increase teachers' level of understanding to address the inherent cash journal content knowledge misconceptions.

In this study, it is aimed to determine the effect of video game playing time on academic performance of students who play video games and take computerized accounting courses at Usak University and attend computerized accounting courses. The data obtained with the questionnaire applied to a total of seventy students within the scope of the study were analyzed with the SPSS 26 statistical analysis program. The findings obtained from the study revealed that the majority of the students played video games for 1-2 hours a day on average and preferred Akinsoft software in the computerized accounting course. Other findings obtained from the study show that playing video games accelerates the learning process, using computer, keyboard, mouse, etc. in computerized accounting course. It has been revealed that it provides practicality in the use of technological tools, provides practicality in the creation of accounting slips, facilitates the detection of errors in incorrectly created accounting slips, and enables the different accounting package programs to be investigated curiously. In addition, another finding obtained within the scope of the study revealed that the duration of playing video games contributed to the academic performance of the computerized accounting course at a low level.

A persisting shortage of accounting Ph.D. program graduates has plagued academia for at least the last two decades. Despite suggestions fueled by research findings, traditional accounting Ph.D. programs appear to have not implemented substantial changes aimed at alleviating this problem. The present study surveys accounting Ph.D. program coordinators in an effort to articulate the current characteristics of their students and programs, admission requirements, recruiting challenges, and potential program changes. Data obtained from responding coordinators at highlevel research institutions are examined in conjunction with prior findings detailing accounting Ph.D. program features. These comparisons unveil that the nature and expectations of these programs remain relatively consistent across the decades. Surprisingly, admissions requirements remain relatively unchanged as well, although the nature of the accounting Ph.D. student seems to be skewing younger, with relatively little professional experience and/or no certifications. Highlevel research institution coordinators report that the demand for students is somewhat higher than the supply, and that relatively intensive recruitment efforts are employed to fulfill enrollment slots. Although the coordinators indicate at least moderate changes to the program requirements over their tenure, they are not expecting major changes to ensue within the next couple of years. Present study findings suggest that programs at high-level research institutions are not employing significant changes to ameliorate the accounting Ph.D. shortage, highlighting the contrast in desired program outcomes between such institutions and lower level research institutions.

The occurrence of corona virus disease in 2019 (COVID-19) pandemic with its negative consequences on various sectors including education up till now has led to the increase in the necessity to use online learning resources and platforms for teaching and learning especially in higher education institutions (HEIs) in various countries. This research paper's major goal was to investigate the online learning attitude and online learning readiness of undergraduate accounting students in Nigerian public HEIs during the COVID-19 pandemic. The research participants consisted of 845 male and female undergraduate accounting students purposively selected from six HEIs. Study data was collected quantitatively with two online learning scales addressing students' online learning attitude and online learning readiness respectively. The study data were analysed with relevant statistical tests in the Statistical Package for the Social Sciences (SPSS, version 22) based on 0.05 level of significance criteria. The finding demonstrates significantly positive online learning attitude among the undergraduate accounting students from the studied HEIs during the COVID-19 pandemic. Finding also showed that the undergraduate accounting students' online learning attitude significantly related to their online learning readiness during the COVID-19 pandemic. The male and female undergraduate accounting students did not differ in their online learning attitude and online learning readiness. There were no significant differences in online learning attitude and online learning readiness among the undergraduate accounting students from the studied HEIs based on institution type (university, polytechnic and college of education). Nigerian HEIs and accounting departments should provide efficient online learning access and resources to these students and work towards bridging any existing institutional disparities in the availability and use of online learning facilities and resources.

In this empirical paper, we discuss the factors impacting Accounting teachers' effective implementation of assessment for learning (AfL) in the classroom and the action on the possible solutions in dealing with the impeding factors. AfL is considered a critical requirement for Accounting teachers and, if implemented effectively, improves the quality of learning. However, factors such as deficient subject and pedagogical content knowledge, inadequate assessment literacy and a lack of effective feedback have a significant impact on the effective implementation of AfL. Critical pedagogy framed the study theoretically and interrogated the factors impacting Accounting teachers in implementing AfL in the classroom and created an environment wherein teachers may share best practices relating to the administration of tasks. The qualitative research approach was utilised as a methodology, and Participatory Action Research was used as a research design. Thematic analysis was used to classify, analyse and interpret the data to get in-depth knowledge from the participants, who had to be in possession of a professional teaching qualification in Accounting and actively taught the subject in school for the past five years. The study findings indicate a need to develop and support teachers in implementing AfL to provide opportunities to identify learning gaps and devise scaffolding strategies to assist learners. Accounting teachers were equipped with the knowledge and skills to construct quality AfL tasks to assist the learners in acquiring the necessary expertise, skills and values in the subject.

Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom's taxonomy was investigated. ICT competency integration into the accountancy curriculum remains a challenge at South African universities, further highlighted by online teaching during the COVID-19 pandemic. This research followed a qualitative approach. Data collection was done through a literature review of Bloom's taxonomy, ICT requirements from the South African Institute of Chartered Accountants (SAICA) and employers, responses from a self-developed questionnaire from lecturers of two participating universities focusing on the perceived inclusion of ICT competencies and when these competencies should be taught in the accountancy curriculum. The participants agreed with the inclusion of MS Excel and MS Word with a discrepancy of when. Contribution: Based on the sample selected, the results highlighted that how and when ICT competencies could be integrated is not in line with Bloom's taxonomy approach. It is recommended that universities integrate ICT competencies for MS Excel and MS Word in the accountancy curriculum through the assignments already available in a structured and scaffolded approach. This research contributes to the body of knowledge of how and when ICT competencies can be integrated into the accountancy curriculum. Higher education must keep up with the fast-changing business environment and aim to transform their learning accordingly through applying Bloom's taxonomy in a holistic view when integrating ICT competencies within the accountancy curriculum.

Research universities and the federal government partner to foster societal, scientific, and technological advancements, but the federal research grant process is criticized for its procedural inefficiencies. Principal investigators and research administrators lament losing time to bureaucratic regulations, unwieldy processes, and burgeoning reporting standards. As the cost of higher education is increasingly scrutinized, existing procedures warrant examination to identify areas of undue administrative burden and subsequently restructuring to ameliorate cumbersome inefficiencies. The purpose of this study is to identify areas of administrative burden among post-award research administrators (PARA). Ninety-six PARA were surveyed. Several overlapping themes emerged, such as frequently changing regulations and excessive reporting requirements. The suggestions to alleviate administrative burden included standardizing federal grant management systems, regulations, forms, and cash management systems and limiting the rate of changes to federal grant management systems and regulations.

Grade 12 learners, in many instances, have early and late classes unlike the rest of the learners in the school. Sometimes their classes run over weekends and during school holidays. The aim of this study was to establish whether there was value in subjecting learners to extra classes over and above their normal class periods. We used the qualitative approach and purposive sampling to select the sample. The teaching of only 1 subject, accounting, was studied and the value of extra classes evaluated. Schools in the KwaZulu-Natal province, South Africa, that have consistently produced a 100% pass rate over a period of 3 years were selected to participate in the study. Data were collected using an interview schedule. The analysis of the data confirms that there is value in subjecting learners to more teaching because there is a direct relationship between teaching and learner performance. The worked example effect, as recommended through the cognitive load theory, was found to be dominant among the teaching strategies that accounting teachers used in extra classes.

This study investigates the reflexive relationship between the challenges encountered during the development and teaching of the qualitative research method (QARM) program and the stories of PhD students about their experiences with the course. The study is based on a number of pedagogical issues drawn from postgraduate students combined with an auto-ethnographic account of parallel experiences of teaching qualitative research methods, which form the basis of our methodology and analysis. The findings show that the main aching issue in surmounting the development of qualitative research is resilience, because breeding interpretive research becomes difficult in a conservative environment. Findings also show that innovative hands-on methods need to be used to teach QARM since kick-starting data building, exercising the interviewing process, and data analysis are the cornerstones of the methodology. Teaching QARM to students who have been brought up in a conservative accounting program may be pleasing since their discoveries attract enthusiasm. Overall, the complementarity of quantitative and qualitative methods in the findings suggests a continuous debate to strengthen the relationship in further studies.

With this study we explored teachers' views on the role of economic and management sciences (EMS) in preparing learners for accounting in the Further Education and Training (FET) Phase. A qualitative research approach was employed along with the interpretivist paradigm to underpin the study. We used a qualitative case study approach to allow for an in-depth understanding of the views of the teachers by talking to them directly. Semi-structured individual and focus-group interviews were used as data collection methods. Participants in the study included 5 Grade 9 EMS teachers and 5 Grade 10 accounting teachers who were conveniently and purposively sampled from 5 secondary schools. A thematic analysis approach was adopted to analyse the interview responses. The findings of the study reveal that teachers understood that EMS was an integrated subject. However, Grade 9 teachers struggled to teach EMS in an integrated manner and this hampered the teaching of financial literacy. The challenges in teaching EMS are aggravated by the lack of relevant pedagogical strategies, the lack of adequate knowledge of the subject and missing pertinent foundational content in the EMS curriculum and textbooks. As a result, learners enter the FET phase without being adequately prepared to study accounting in subsequent grades.

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

This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors present the training developed for third year undergraduates in Management Accounting course and the analysis of how students perceive the learning outcomes of this experiential activity. The study used quantitative and qualitative analysis from a survey of 254 respondents. The findings suggest that learning through tasks simulated in a real workplace positively influences students' perceptions of their readiness for professional activity in terms of their technical, intellectual, organisational, personal, and interpersonal skills.

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

In this study, we explore how accounting doctoral students fared during the pandemic. We survey accounting doctoral students from Canada and the United States and perform quantitative and qualitative analyses of the responses. We situate our research within social cognitive theory, and our findings suggest that accounting doctoral students experienced some stress and burnout due to exhaustion. Most students coped using healthy strategies; however, we highlight correlations between stress and burnout for those who didn't. We also propose a series of possible interventions that can be adopted to support retention and future recruitment efforts. Some of these interventions reflect long-standing challenges faced by accounting doctoral students, such as increasing financial aid and having better-supported faculty to supervise students; however, many new challenges emerged because of shifts in doctoral studies during the pandemic and will require more innovative solutions.

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.

Studies have demonstrated the presence of anxiety among undergraduate students. Some causal factors are academic, but many are non-academic. The pandemic changed the way education is delivered, requiring remote learning for all. This situation disrupted students' academic routines and presented significant learning challenges, causing anxiety. The pandemic also exacerbated the impact of non-academic factors, given the social distancing imposed. Based on a structural model analyzing 348 undergraduate accounting student responses, results show that a combination of academic and non-academic factors triggered anxiety among accounting students in the e-learning pandemic context. The items loading on the most important anxiety-inducing academic factor, namely teaching/learning challenges, suggest that the most basic teaching practices related to planning course workload and management should be considered in all circumstances and delivery modes. The paper offers academia ways to better prepare for the new learning modalities in accounting education or during a future pandemic.

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

Recruiting talented individuals to the accounting profession has long been a concern of accounting educators, practitioners, and professional accounting associations in both developing and developed countries. In this exploratory study, we examine whether providing non-business college students with a basic knowledge of accounting principles and their application influences their perceptions of the accounting profession and their accounting self-efficacy. Our results indicate that providing non-business college students with a basic knowledge of the accounting function helps to break stereotypes of the accounting profession and serves to make non-business students more confident they could succeed in accounting, thereby providing evidence of a mechanism that may be useful in future recruiting efforts.

Globally, higher education institutions were forced to use online assessments during the COVID-19 pandemic. Given the fast-paced transition to online assessments at the time, the authors saw a unique opportunity to explore accounting educators' experiences and perceptions of assessments conducted in accounting courses in South Africa during this period. Qualitative data were collected using semi-structured interviews. The findings indicate that participants felt unprepared, echoing the importance of institutional and educator readiness as a key consideration for online assessments. Participants raised concerns over the suitability of the assessments for an online environment, noting that the diversity of the student body must be considered. Lastly, participants raised concerns over the threats to academic integrity and the impact of online assessments on the equity and integrity of the academic project and the accounting profession. The findings of this study emphasise the importance for HEIs to design and develop specific principles and guidelines for online assessments.

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

Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and competencies identified by the Pathways Commission and the American Institute of Certified Public Accountants (AICPA) and, as a result, enhance skills all business school graduates need in the workplace. Design/methodology/approach: We incorporate a financial statement analysis research project under a group work format in three levels of financial accounting classes. Using both quantitative and qualitative analysis, we evaluate changes in student perceptions of skills and competencies important for business graduates. Findings: We find students perceive improvement in critical thinking, problem-solving, the ability to work with other people, their understanding of the course material, and data analysis abilities after completion of the project. We also find statistically significant increases pre-to post-project in student perceptions of their knowledge, confidence, competence, and enthusiasm with respect to accounting material. Originality/value: We provide an example of how educators can align a commonly-used project with the CPA Evolution Model Curriculum, yet still meet the needs of non-accounting majors and prepare all students for future business careers. Group work has been studied and similar financial statement analysis projects have been implemented in the classroom for years. We contribute by not only extending and updating this research, but also by re-evaluating a project to determine whether it meets the shifting needs of a rapidly changing profession. By doing so, we answer recent researchers' call for research in higher education that addresses employability and workplace skills.

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

The objective of this study is to investigate diverse methods of enhancing learning in the field of accounting while bridging the gap between academic knowledge and the practical skills required by accounting professionals. The research employed a systematic literature review and utilized bibliometric analysis to assess enriching learning in accounting. Through methodological mapping, this research sheds light on emerging trends in the global adoption of new technologies, the integration of technology-enabled practices among accounting professionals, and the prevailing preferences influencing revisions to academic curricula in universities and colleges. Most studies emphasize the importance of integrating technology into accounting classrooms to enhance the learning experience. Beyond pinpointing the disparity between academic theories and practical accounting needs, this paper provides a robust framework for further research into enriching learning in accounting. The findings of this study hold significant implications for academia, higher education institutions, and policymakers. They underscore the importance of understanding enriching learning in accounting, as effective technology-enabled teaching and learning strategies play a pivotal role in equipping new graduates with the skills necessary to pursue their career goals and meet industry standards.

Public sector accounting education (PSAE) has recently attracted increasing attention from both scholars and practitioners. Nonetheless, there is still an education/practice gap that undermines public servants' ability to face the complexity of the current working environment. This paper reviews and critiques the PSAE literature, identifies the main practical issues affecting the field, and outlines how education providers can improve formal and non-formal curricula and training. Results reveal that the exploratory nature of a large part of the PSAE research and the lack of a practical perspective able to bridge the gap between PSAE and the requirements in practice of the current public sector context demonstrate the pressing need to develop the topic and how it is investigated. The present review is one of the first attempts to investigate PSAE with a focus on the practical approaches that could be used for the development of graduates and public servants' accounting competencies.

This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test survey responses, we find students are more confident and more likely to act when encountering unethical practices in the workplace. In addition, we extend the literature in the field by assessing the validity and impact of the 12 underlying assumptions which form the foundation of the pedagogy. These findings are important as the GVV methodology can provide accounting educators with an effective way to integrate ethics into their curriculum. The value of using GVV is that it complies with calls for international accounting education in professional values, ethics, and attitudes by providing an integrated framework to address these standards.