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…

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…

This paper explores teachers' experiences of providing feedback to accounting learners in a selected rural school in South Africa. In terms of the Curriculum and Assessment Policy Statement (CAPS) for Accounting, assessment is viewed as an integral part of teaching and learning, with emphasis on continuous provision of feedback. Providing…

This study examines the content of introductory financial accounting (IFA) textbooks to answer the questions: (1) do the textbooks inculcate global mindsets? (2) How and the extent to which the textbooks reflect global mindsets? We analyzed the textbooks by attentively read the texts, followed by an in-depth discussion among the researchers to…

Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine)…

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…

Spreadsheets help businesses run effectively and efficiently. However, many spreadsheets contain errors. Research provides taxonomies and guidance on preventing spreadsheet errors; this information often is not incorporated into training. Training students to use Excel functions and good spreadsheet practices is critical. This instructional…

Designing and implementing accounting programms that develop relevant skills for industry are in greater demand from practitioners. In accounting courses, complex topics may require an approach beyond traditional lectures and workshops. Experiential learning provides an alternative approach and is particularly relevant to forensic accounting…

The impact of data analytics on the accounting profession has been discussed for more than 15 years, accompanied by increasingly fervent calls from employers for an escalating level of data analytic skills in accounting program graduates. The authors provide an in-depth examination of the incorporation of data analytic skills included in the…

Numerous prior literature pointed out the disconnection of knowledge and skills between the classroom and the workplace, especially regarding data analytic skills in the big data era. However, the studies on integrating data analytics, including the current IS/IT environment, into the accounting curriculum are minimal. This study provides an…

This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different…

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…

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…

This paper examines the use of Monopoly® accompanied by Microsoft Excel to assess whether an active learning activity has an impact on the DFW rates in an introductory financial accounting course. (The DFW rate is the percentage of students who earn a grade of D or F or withdraw (W) from the course.) A zero credit hour Monopoly® Lab (which…