In March 2020, Vietnam's Minister of Finance (MoF) issued Decision 345/QD-BTC, endorsing the adoption of Financial Reporting Standards for full IFRS implementation by 2025. This study, using curriculum implementation theory, examines factors affecting accounting academics' time spent on teaching IFRS. Drawing on the opinions of 198 academics in…

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…

In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of first-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of…

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…

This study examines and preserves a record of the preferences and experiences of junior-level business students majoring in accounting when online instruction was mandatory during the COVID-19 pandemic. Two separate surveys were completed by 327 and 247 students covering five semesters. Among other results, the data collected and analyzed included…

Recent literature highlights the importance of providing citizens public sector accounting education to help them become public finance literate. This study performs a questionnaire-based survey to a convenient sample of citizens to collect their perspective on the topic. The results indicate an average familiarity of the respondents with key…

Accounting-majored students in their final year of university program understand that they still have a long journey of both work and rigorous studies before earning their professional accounting designation. Even though the literature examines various factors, such as accountants' job status and lifestyle affecting students' self-efficacy, we…

This study investigates the integration of English language skills in Saudi Arabian accounting education by employing a quantitative descriptive research design to examine faculty and student perceptions. Data were collected through validated questionnaires, distributed electronically to 18 faculty members using convenience sampling and 167…

Anecdotal evidence suggests that students with quantitative business majors (e.g., finance, accounting, data analytics, economics) outperform students from less quantitatively rigorous majors (e.g., management, human resource management, marketing) on a business simulation game at a mid-sized, southeastern, public, AACSB accredited university. We…

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…

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…

Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides,…

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…

Purpose: This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach. Design/methodology/approach: To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for…

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…