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

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

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

Competition in higher education seems ubiquitous. Universities today compete for values such as diversity and internationality in the same way as they compete for innovation, impact and employability. The meaning and perception of competition in higher education have changed substantially within the last decades. Competition today is imperative, attribute and action. It is detached from distinct frames – relevant in political science, sociology and economics alike – and both measure and goal in itself. Given the centrality and ambiguity of competition in higher education today, understanding how competition operates is central to grasping contemporary dynamics that reshape higher education. Against this background, the question ‘How do universities compete?’ relates to a constructivist perspective that critically reflects research frames on competition in two distinct ways. First, this perspective refrains from adapting comprehensive economic or sociological frames to higher education without taking the specificities of higher education into account. Second, such a context-sensitive view on competitions corresponds with attention to the level and form of agency competing organisations exhibit. Overall, the contributions in this special issue provide context-sensitive analytical frames that respond to empirically observable competition in higher education. The way universities compete depends on contextual factors of how competition is organised, the role of intermediaries as well as the interrelationship between state agency and organisational self-perceptions as acting organisations. Initially directed at increasing efficiency, competition is characterised nowadays by a wide range of intended and unintended effects that will be identified and discussed in this special issue. [ABSTRACT FROM AUTHOR]

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

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

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

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

This editorial discusses the benefits of bringing academic research into the accounting classroom and the obstacles that prevent faculty from doing so. The author argues that incorporating research findings into the curriculum can enhance critical thinking, engage students, and demonstrate the relevance of accounting choices. However, limited class time, unfamiliarity with research outside of one's own area, and the lack of accessible materials pose challenges. The author suggests using learning strategies, such as turnkey materials, to bridge the gap between teaching and research. These strategies should present research findings in a student-friendly manner and include resources for faculty. The author concludes by highlighting the benefits for faculty in terms of research impact, professional development, and contributing to accounting education. [Extracted from the article]

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

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

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

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers. [ABSTRACT FROM AUTHOR]

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

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

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

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

Using a model of inputs–environment–process–outcomes, our focus is the students' point of view on writing the master's thesis in accounting. We analyze the factors that influence the complexity of a thesis and the satisfaction of students with it. We used the answers received on two matched questionnaires distributed during the second semester of the academic year 2021–2022. The results of the path analysis show that planning and involvement in research and university support can increase the effectiveness of students' time management and improve satisfaction with the research outcome. Resource use increases the thesis complexity, too. The paper comprises a couple of implications: first, the quality of the thesis depends to a great extent on the initial planning phase, indicating that university support is crucial during preliminary work; second, university management must ensure the existence of necessary resources, which are a complex mix of supervision, collaboration, guidelines, and scientific sources. [ABSTRACT FROM AUTHOR]

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

This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector. [ABSTRACT FROM AUTHOR]

This work addresses issues such as inadequate teaching methods, a lack of teaching resources, and low proactiveness in current accounting education. It introduces a novel teaching approach termed "Just-in-Time Teaching (JITT) cloud teaching," which integrates "real-time teaching" with the Internet of Things-based "cloud teaching model" specifically for accounting education. First, the current status of accounting education in secondary vocational schools is investigated through a questionnaire survey. Subsequently, adjustments are made to the traditional teaching model, considering the limitations in teaching media creation channels and challenges in teaching activities. The teaching content of accounting education is designed in terms of mind maps, curriculum type, and problem design. The findings indicate: (1) Almost half of the surveyed teachers have heard of but never used the JITT cloud teaching, and the proportion is the largest. Some teachers have used but disapprove of JITT cloud teaching. (2) The proportion of students using website learning resources is 43.81%, while the proportion using mobile learning applications is 38.34%. (3) There is a significant difference between the traditional teaching mode and the JITT teaching mode in terms of "classroom teaching" and "sense of responsibility". The average values under the JITT teaching mode have significantly improved compared to the traditional one. (4) The experimental group has a higher proportion of students scoring 90–100, which is 58%, significantly higher than the control group. The above research results indicate that there are still many possibilities for the practical application of the JITT teaching method in the future Moreover, applying the JITT cloud teaching model contributes to enhancing teaching quality and supports students' learning. [ABSTRACT FROM AUTHOR]

Background: Dermatopathology education accounts for 30% of U.S. dermatology residency training. The COVID‐19 pandemic expedited the implementation of virtual dermatopathology in place of traditional microscopy for resident education. This study examined U.S. dermatology residents' perceptions of virtual dermatopathology, as research in this area is lacking. Methods: An anonymous, confidential, institutional review board‐approved survey was electronically distributed to U.S. dermatology residents consisting of 16 questions comparing attitudes towards virtual and traditional dermatopathology education. Responses were n = 59. Statistical analysis was performed using SAS software. Results: Participants believe virtual imaging is superior to conventional microscopy in schedule flexibility (96.6% vs. 1.7%, p < 0.0001), lecture convenience (94.8% vs. 0.0%, p < 0.0001), personal review (96.6% vs. 0.0%, p < 0.0001), cost‐effectiveness (64.4% vs. 6.8%, p < 0.0001), and board exam preparation (52.5% vs. 16.9%, p = 0.0005). Conventional microscopy was favored for image quality (50.8% vs. 25.4%, p = 0.0127) and overall utility (50.8% vs. 27.1%, p = 0.0195). Conclusions: Our study supports virtual dermatopathology utilization as a valuable tool in dermatology residency training. Also it is shown that conventional microscopy training continues to play a key role. Further studies should examine whether, if ever, virtual dermatopathology could gradually replace conventional microscopy with the advent of newer and more powerful digital and scanning technology. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members. Design/methodology/approach: The questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program. Findings: The results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education. Research limitations/implications: These results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19. Originality/value: This study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education. [ABSTRACT FROM AUTHOR]

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Auditing & Assurance Services (AUDAS) is the property of Journal of Auditing & Assurance Services (AUDAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In 1952, Harry Markowitz gave birth to two intellectual children. In one, he built mean-variance portfolio theory. In the other, he provided a building block for behavioral portfolio theory. Mean–variance investors consider their portfolios as a whole, considering only their overall risk and expected returns. They choose portfolios on the mean–variance efficient frontier, with combinations of risk and expected returns that are best for them by their overall risk tolerance and desire for overall expected returns. Behavioral investors consider their portfolios as collections of mental accounts, each with a goal, such as education, retirement, and bequest. They might be willing to tolerate high risk in their bequest mental account, expecting high returns; medium risk in the retirement mental account, expecting medium returns; and only low risk in their education mental account, expecting low returns. Yet each of the three mental accounts and also the overall portfolio lie on the mean–variance efficient frontier. [ABSTRACT FROM AUTHOR]

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

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

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

This study examines the critical factors driving the adoption and integration of blockchain technology in accounting education. Employing a moderated model based on the technology acceptance model (TAM), the study investigates what motivates faculty members to adopt and integrate blockchain. Organizational support serves as a key moderating factor in this study. The study employed a quantitative approach, analyzing data from 191 faculty members at Indian universities and colleges using SmartPLS 4 software. The findings emphasize the significance of organizational support in shaping behavioral intentions, with notable effects on perceived usefulness and attitudes toward blockchain adoption. Additionally, perceived ease of use indirectly affects behavioral intentions through its impact on perceived usefulness and attitude. The moderated model explained 64% of the variance in behavioral intentions toward blockchain integration in accounting education. These results offer valuable implications for educational policy, not only in India but also in similar developing nations. By comprehending the relationship between organizational support and faculty members' perceptions, policymakers can formulate strategies to effectively integrate blockchain technology into accounting education, encouraging innovation in university practices for the digital era. [ABSTRACT FROM AUTHOR]

Purpose: The article aims to explore last-year accounting students' knowledge and awareness of the changing role of accountants in the wake of digitalization. Design/methodology/approach: A literature review was carried out, and a pilot survey was conducted among final-semester graduate students in Poland and Romania, assessing their knowledge and awareness of the changing role of accountants due to digitalization. Findings: The pilot study revealed that students are aware of the changing role of accountants in the wake of digitalization. They recognize the need to possess and advance technological competencies, rating such expertise currently at a medium to moderately high level. They simultaneously regard as impossible that, given the rise of digitalization, accounting positions will be filled by individuals without area-specific education, and that RPA and AI will replace professional judgment. The students are also familiar with digitalization tools, although to a significantly varying degree. They also do identify both the benefits of as well as the barriers to implementing digitalization. Research limitations/implications: The empirical survey employed the method of selection by convenience, therefore the results obtained cannot be generalized onto the entire population. Practical implications: The article reveals that students are aware of the changing role of accountants on the one hand, and of the utmost importance of technological competencies in the profession on the other. Originality/value: The article partly fills the research gap in empirical studies on the changing role of accountants due to digitalization. It also provides the basis for the subsequent in-depth stage of the empirical research on the awareness of the students of applicable majors regarding the changing role of accountants and the profession in the wake of digitalization. [ABSTRACT FROM AUTHOR]

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

Copyright of Australian Accounting Review is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Addressing the discussion about accounting students' readiness for future accounting work, this study aims to explore their perceptions of what kinds of gaps possibly exist between their expectations about the importance of various skills in professional practice and the level of skill development attained during accounting studies. The data for the study were collected using a survey of Finnish accounting students. The findings highlight the expected importance of several professional skills for future accounting work and emphasise the need for further development of technological skills in accounting education. The study's results also show that students do experience gaps between their expectations and actual performance in various skill areas. The study extends the literature on such gaps by presenting accounting students' perspectives concerning a comprehensive list of technical and professional skills, including skills related to emerging technologies, and offers suggestions about skill areas probably needing further emphasis in accounting education. [ABSTRACT FROM AUTHOR]

The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers want accountants to have high proficiency in interpersonal and communication skills, self-management skills, and analytical and problem-solving abilities. Employees in the accounting field also need to have excellent attitudes and behaviors such as being honest and with integrity, working conscientiously, responsibly, and being able to work independently. This study found that advanced spreadsheet skills and the ability to operate accounting software, including enterprise resource planning systems and cloud-accounting, are demanded in the accounting job market. The findings of this study contribute to supporting the needs analysis to further develop and enhance the accounting education curriculum. [ABSTRACT FROM AUTHOR]