Pub Date : 2023-12-19DOI: 10.1080/09639284.2023.2283441
Monique Keevy, Meredith Tharapos, Brendan T. O’Connell, Grietjie Verhoef, Paul de Lange, Nicola J. Beatson
This study examines urban and rural South African accounting students’ perceptions of their professional skills development through participation in an extended professional project (hereafter ‘pro...
{"title":"Using an extended professional project to develop professional skills among rural South African accounting students","authors":"Monique Keevy, Meredith Tharapos, Brendan T. O’Connell, Grietjie Verhoef, Paul de Lange, Nicola J. Beatson","doi":"10.1080/09639284.2023.2283441","DOIUrl":"https://doi.org/10.1080/09639284.2023.2283441","url":null,"abstract":"This study examines urban and rural South African accounting students’ perceptions of their professional skills development through participation in an extended professional project (hereafter ‘pro...","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"67 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138817690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-13DOI: 10.1080/09639284.2023.2291438
Batuhan Güvemli, Neriman Yalçin
This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey...
{"title":"The role of history in accounting education: an evaluation from the perspective of academics","authors":"Batuhan Güvemli, Neriman Yalçin","doi":"10.1080/09639284.2023.2291438","DOIUrl":"https://doi.org/10.1080/09639284.2023.2291438","url":null,"abstract":"This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey...","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"12 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138580267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-08DOI: 10.1080/09639284.2023.2289444
Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey, Thomas Z. Webb
While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more ...
{"title":"CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?","authors":"Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey, Thomas Z. Webb","doi":"10.1080/09639284.2023.2289444","DOIUrl":"https://doi.org/10.1080/09639284.2023.2289444","url":null,"abstract":"While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more ...","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"17 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138564070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-29DOI: 10.1080/09639284.2023.2285855
Sarah Culhane, Tom O’Mahony
This study addresses students’ approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusin...
本研究探讨学生学习财务交易复式记帐的方法。采用现象学方法收集和分析定性经验数据。focusin…
{"title":"An investigation into how students determine the double entry of a financial transaction","authors":"Sarah Culhane, Tom O’Mahony","doi":"10.1080/09639284.2023.2285855","DOIUrl":"https://doi.org/10.1080/09639284.2023.2285855","url":null,"abstract":"This study addresses students’ approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusin...","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"17 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138541978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-20DOI: 10.1080/09639284.2023.2284777
Raja Adzrin Raja Ahmad, Radiah Othman, Norfizah Othman, Henny Hazliza binti Mohd Tahir, Ahmad Marzuki, Ahmad Marzuki Amirruddin Othman
This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms studen...
{"title":"Dialogic approach to teaching and learning environmental management accounting (EMA) in tertiary education","authors":"Raja Adzrin Raja Ahmad, Radiah Othman, Norfizah Othman, Henny Hazliza binti Mohd Tahir, Ahmad Marzuki, Ahmad Marzuki Amirruddin Othman","doi":"10.1080/09639284.2023.2284777","DOIUrl":"https://doi.org/10.1080/09639284.2023.2284777","url":null,"abstract":"This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms studen...","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"5 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138536373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-11DOI: 10.1080/09639284.2023.2276200
Natasja Steenkamp, Richard Fisher, Trevor Nesbit
By incorporating employability skills within the accounting curriculum, universities face the issue of how best to recognise students’ achievements. Digital badges are emerging as a potential means to recognise such achievements. Being shareable on social media sites, such as LinkedIn, and on other platforms, badges allow students to showcase their attainment of employability skills to potential employers. As student acceptance is a prerequisite to the success of this technology, this exploratory study examines accounting students’ perceptions of badge usefulness and ease of use, and whether these influence their intentions to use them for job applications. We also examine factors that contribute to these perceptions. A survey is undertaken of accounting students within a single university. Results suggest that both subjective norm and perceived usefulness directly influence intentions, while job application relevance and perceptions of external control have important indirect effects. Implications for universities are discussed and future research opportunities identified.
{"title":"Understanding accounting students’ intentions to use digital badges to showcase employability skills","authors":"Natasja Steenkamp, Richard Fisher, Trevor Nesbit","doi":"10.1080/09639284.2023.2276200","DOIUrl":"https://doi.org/10.1080/09639284.2023.2276200","url":null,"abstract":"By incorporating employability skills within the accounting curriculum, universities face the issue of how best to recognise students’ achievements. Digital badges are emerging as a potential means to recognise such achievements. Being shareable on social media sites, such as LinkedIn, and on other platforms, badges allow students to showcase their attainment of employability skills to potential employers. As student acceptance is a prerequisite to the success of this technology, this exploratory study examines accounting students’ perceptions of badge usefulness and ease of use, and whether these influence their intentions to use them for job applications. We also examine factors that contribute to these perceptions. A survey is undertaken of accounting students within a single university. Results suggest that both subjective norm and perceived usefulness directly influence intentions, while job application relevance and perceptions of external control have important indirect effects. Implications for universities are discussed and future research opportunities identified.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"21 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135041813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-02DOI: 10.1080/09639284.2023.2273815
Duanping Hong, Stephanie Miller, Shannon Shumate
{"title":"A modified model of peer support in asynchronous online introductory accounting: is it effective?","authors":"Duanping Hong, Stephanie Miller, Shannon Shumate","doi":"10.1080/09639284.2023.2273815","DOIUrl":"https://doi.org/10.1080/09639284.2023.2273815","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"15 19","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135973200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-17DOI: 10.1080/09639284.2023.2270475
Terje Berg, Hakim Lyngstadås
This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.
{"title":"We’re only in it for the money? Developing sustainable literacy through management accounting curriculum","authors":"Terje Berg, Hakim Lyngstadås","doi":"10.1080/09639284.2023.2270475","DOIUrl":"https://doi.org/10.1080/09639284.2023.2270475","url":null,"abstract":"This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-09DOI: 10.1080/09639284.2023.2267519
Gretha Steenkamp, Riana Goosen
ABSTRACTStakeholders agree that accounting graduates need excellent relational acumen (communication, leadership, people, relationship-building, teamwork, self-management, and emotional intelligence [EI] skills) to successfully navigate an increasingly multicultural and digitally impacted workplace. Prior research has mainly evaluated the effectiveness of specific educational interventions in developing certain components of students’ relational acumen. However, students might not benefit fully from such interventions if their awareness of behavioural styles is not first enhanced. Using action research, the researchers implemented a reflective self-assessment workshop on behavioural styles. The participants perceived their relational acumen capacity to increase from 64% to 72% developed because of the workshop, with the largest improvements relating to relationship-building and communication skills. Students with different behavioural styles benefitted from the workshop in different ways; the workshop targeted the areas in which groups of students reported a deficit prior to the workshop. The research contributes to accounting education by specifically identifying student self-awareness and social awareness (the internal dimensions of EI) pertaining to behavioural styles as possible activators for relational acumen development. The findings are useful to accounting educators seeking to develop students’ relational acumen capacity. The guidance compiled could be employed by students and educators to facilitate awareness of behavioural styles.KEYWORDS: relational acumenbehavioural stylesself-awarenessemotional intelligencecommunication skillsrelationship-building skills Disclosure statementNo potential conflict of interest was reported by the author(s).
{"title":"Enhancing students’ relational acumen capacity through a reflective self-assessment workshop on behavioural styles","authors":"Gretha Steenkamp, Riana Goosen","doi":"10.1080/09639284.2023.2267519","DOIUrl":"https://doi.org/10.1080/09639284.2023.2267519","url":null,"abstract":"ABSTRACTStakeholders agree that accounting graduates need excellent relational acumen (communication, leadership, people, relationship-building, teamwork, self-management, and emotional intelligence [EI] skills) to successfully navigate an increasingly multicultural and digitally impacted workplace. Prior research has mainly evaluated the effectiveness of specific educational interventions in developing certain components of students’ relational acumen. However, students might not benefit fully from such interventions if their awareness of behavioural styles is not first enhanced. Using action research, the researchers implemented a reflective self-assessment workshop on behavioural styles. The participants perceived their relational acumen capacity to increase from 64% to 72% developed because of the workshop, with the largest improvements relating to relationship-building and communication skills. Students with different behavioural styles benefitted from the workshop in different ways; the workshop targeted the areas in which groups of students reported a deficit prior to the workshop. The research contributes to accounting education by specifically identifying student self-awareness and social awareness (the internal dimensions of EI) pertaining to behavioural styles as possible activators for relational acumen development. The findings are useful to accounting educators seeking to develop students’ relational acumen capacity. The guidance compiled could be employed by students and educators to facilitate awareness of behavioural styles.KEYWORDS: relational acumenbehavioural stylesself-awarenessemotional intelligencecommunication skillsrelationship-building skills Disclosure statementNo potential conflict of interest was reported by the author(s).","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135093812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Accounting students’ online engagement, choice of course delivery format and their effects on academic performance","authors":"Yuanyuan Hu, Nirmala Nath, Yanhui Zhu, Fawzi Laswad","doi":"10.1080/09639284.2023.2254298","DOIUrl":"https://doi.org/10.1080/09639284.2023.2254298","url":null,"abstract":"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.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135924343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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