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…

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…

Purpose: The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.…

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…

University success is impacted largely by the successful transition of students in their first year. This study's objective is to identify the motives, expectations and preparedness of first-year accounting students enrolled for an accounting degree at the University Of the Western Cape (UWC) for higher education. Students' motives, expectations…

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…

A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students' domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver…

Purpose: The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future. Design/methodology/approach: The author employs a structured literature review (SLR)…

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…

The accounting cycle is an important yet difficult topic for introductory financial accounting students to learn. This problem motivates the authors to develop four innovative online tutorials with a coherent storyline to enable students to learn the accounting cycle and to supplement in-class learning. The survey results suggest that the…

The aim of the paper is to investigate the benefits and drawbacks resulting from the implementation of e-learning in accounting modules among educators. The primary source of data was a questionnaire conducted among 79 accounting lecturers, employed by the leading Polish economic universities. The results of the survey have shown that e-learning…

Purpose: Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in…