With less than 100 registered Indigenous accountants in Australia compared to an estimated 200,000 non-Indigenous people in the field, there is serious underrepresentation of the Indigenous population in the profession. There are many imperatives for increasing the number of Aboriginal people in accounting, but the barriers that individuals face…

This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and…

The use of a Practice set (case simulation) as an assessment task in management accounting is aimed at providing students with a practical experience in the application of a form of simulated real-world events. The pedagogical justification for the use of a case simulation is inherent in the concept referred to as "learn-by-doing"…

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through…

In this article, we discuss the many post-pandemic challenges facing Accounting instructors and demonstrate how we transform a traditional Managerial Accounting course to improve student engagement, promote critical thinking and life-long learning, and reduce social inequality. Our experiences of transformation can be applied to both in-person…

In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups are used to supplement traditional lectures in Introductory Managerial Accounting. In two groups of students attending this course, four experimental IGAs…

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…

This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was…

This paper investigates the impact of the LEGO® Serious Play simulation technique on accounting students' learning outcomes. Data is from a stratified random sample of undergraduate accounting students at a leading higher education institution in the United Arab Emirates (UAE) emerging market. This paper uses parametric statistical analysis…

Business cases are commonly adopted into the accounting curricula to promote deep learning. However, in practice, case-based learning is often ineffective without facilitation because of accounting students' strong surface-learning tendencies. This study investigates the case-based learning effect of colour-coded digital annotation (CCDA). CCDA…

This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses…

Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is…

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…

This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that higher pressure, opportunity, rationalization, and competencies influence an increase in plagiarism. Currently, information technology has rapidly advanced, and artificial intelligence has…

African and coloured students continue to perform poorly both at public schools and institutions of higher learning. There are two main reasons for their weak performance -- a lack of literacy and numeracy skills, and being under-prepared. This article reports on two findings of a study that was conducted at two high schools in the Western Cape…