The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship…

Objectives: Prior studies have noted that the number of PhDs in accounting are far below the number needed to meet program hiring needs. This paper reviews how the JD-CPA alternative credential is viewed by three academic accreditation bodies (SACS, ACBSP, and AACSB), the American Bar Association (ABA), and current accounting faculty at…

This study analyses longitudinal student data to determine the influence of social class, academic performance and other individual factors such as gender, ethnicity and age on entry on the possibility of obtaining highly paid placements in elite professions. Focusing on subject-relevant placements, the findings here strongly support the…

A board game is used in financial accounting courses as a means to engage students actively in their own learning. Since many students are intimidated by accounting or find the topic uninteresting, the use of games, especially a board game, encourages them to engage actively. After playing the board game, the students in the classroom appreciate a…

Accounting instructors can embed effective writing into the curriculum, but how much instruction is enough to make a significant improvement in students' written products? In this quasi-experimental study, we compare the effect of three levels of minimal instructional intervention: all students in the study received a rubric outlining the…

This paper is analytical and primarily focuses at the individual academic level. It examines the drive for academics to meet narrowly defined key performance indicators that is potentially leading to sub-optimal outcomes such as universities diverging from acting for the wider betterment of society and reduced quality of teaching and learning.…

Discussion and comparison of faculty salaries in academia is an ongoing research interest for all stakeholders in higher education. The intention of this research is to understand the differences in faculty salaries within five business classifications and across other academic subject areas. Various authors have examined different aspects of…

This study explores undergraduate accounting students' perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic performance. Understanding the perceptions of students regarding the effectiveness of using web conferencing is both influential…

This research focuses on the performance (as measured by exam grades) of students in a section of Accounting Principles taught face to face (traditional delivery) versus one section of the same class taught in an online format versus two sections of the same course taught in a hybrid format. The distinction of this research is that the students in…

A shortage of accounting Ph.D.s exists in academia. In this study, we explore accounting masters students' perceptions of Ph.D. study and academic careers. We administered a survey before and after discussing academia during class. We find that students are uninformed about Ph.D. programs and academic careers, but their understanding improves…

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical…

In this study, we examine the knowledge of students in a master program in business and economics and explore whether migration-specific influences can be determined. We tested the knowledge of 1,451 students from 40 universities in Germany in the content areas of accounting, finance, and microeconomics. Migration background had a significant…

The higher education environment in which academics currently find themselves is one characterised by corporatisation and commodification. The pursuit of scholarly academic research is increasingly plagued by quantification, ranking pursuits, and what might be referred to as a "publication" maximisation culture. This paper provides…

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model. Students identify and apply accounting standards to account for…

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the…