Accounting Education Programs Research Articles

The professional logics of accounting education in MENA countries: evidence from Egypt and KSA

PurposeThis study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.Design/methodology/approachFollowing an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.FindingsDespite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.Practical implicationsBy highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.Originality/valueThis study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.

The Role of Educational Transformation in the Digital Era in Improving Student Quality

<p><em>This study illustrates how educational transformation in the digital era plays a significant role in improving the quality of students. Through the utilization of various platforms and digital tools, education becomes more innovative and dynamic. Adaptive learning processes enable the development of skills in line with the needs of the modern job market. The aim of this research is to describe the role of educational transformation in the digital era in enhancing the quality of students. The research employs a qualitative approach with interview, observation, and documentation methods to obtain relevant data related to the research on the role of educational transformation in the digital era in improving the quality of students. The research is conducted in the Accounting Education Program at Muhammadiyah University of Surakarta with three lecturers and three students as informants. Data obtained from informants is further processed using the triangulation technique, involving different sources of data and methods. The steps of data analysis include merging, sampling, recording, data reduction, and drawing conclusions. The research findings indicate that the transformation provides significant opportunities to enrich students' learning experiences. However, challenges such as variations in technology understanding among lecturers and the need for the development of digital competencies in students must be addressed. Strong institutional support, including providing training for lecturers and adequate infrastructure on campus, is acknowledged as key to the successful implementation of these changes. This transformation not only contributes to the improvement of student quality but also encourages collective efforts in overcoming emerging obstacles.</em></p>

Development of Electronic Textbook for Accounting Learning Evaluation Course

This study aims to examine the process of developing electronic textbooks for accounting learning evaluation courses to improve the quality of learning in accounting education study programs. The study followed Research and Development (R & D) with the ADDIE model (analysis, design, development, implementation, and evaluation). The students of the accounting education program at Universitas Negeri Surabaya were involved in this research. The findings indicated that electronic textbooks for accounting learning obtained very good responses with very appropriate interpretation criteria according to students’ needs. For this matter, this product is expected to be an alternative teaching material for students to enhance material understanding, learning independence, and learning motivation in the online course process of accounting learning evaluation

Unraveling the path: assessing compliance and impact of accounting education in Libya with IES 3 standards on students' academic performance

PurposeThis study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.Design/methodology/approachA questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.FindingsThe findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.Practical implicationsFindings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.Originality/valueLittle is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.

Pengaruh Pengenalan Lapangan Persekolahan (PLP) Terhadap Soft Skills Dengan Dimoderasi Oleh Jenis Kelamin Pada Mahasiswa Calon Guru

The research aims to determine the effect of Introduction to the Schooling Field (PLP) on soft skills moderated by gender in students of the Office Administration Education, Accounting Education, and Economic Education Study Program at UNS involved 183 students from the 2018-2019 class who had taken part in PLP activities. The sampling technique in this research used proportional random sampling with data collection through questionnaires. The sub-group moderation method is used as a data analysis technique. The results obtained in this research are: (1) There is a positive and significant influence between PLP and soft skills. (2) Gender does not strengthen the influence of PLP on soft skills. The research results show that the PLP's ability to influence soft skills is very weak, this is because there is a gap between the soft skills competency score and the final PLP score.

FORENSIC ACCOUNTING RESEARCH TRENDS: A COMPREHENSIVE REVIEW OF KEY THEMES AND FUTURE DIRECTIONS

This study explores the evolving landscape of forensic accounting research (FAR) through a combined content and bibliometric analysis. Utilizing the Scopus database and focusing on publications from 1991 to 2023, and further analysed 16 literature reviews to extract key themes and trends, we identified key research themes and trends within FAR. Our analysis reveals a shift towards technology-driven fraud detection and prevention methods, emphasizing the use of data analytics, artificial intelligence, and blockchain. Additionally, there is a growing recognition of the human element in fraud, prompting research into behavioural and psychological factors influencing fraudulent activities. The study also highlights the need for standardized forensic accounting education and training programs to equip professionals with the necessary skills to combat increasingly sophisticated financial crimes. Addressing regional disparities in expertise and fostering international collaboration are crucial for advancing the field and promoting global financial integrity. This research provides valuable insights for academics, practitioners, and policymakers seeking to understand current trends and future directions within FAR.

Digital Accounting: An Overview of Current Teaching in Accounting Education

Brunei Darussalam’s Wawasan 2035 helps a developing nation progress and remain sustainable for future generations. This study will assess the future of accounting education in local universities, particularly Brunei Darussalam. Automated, digital accounting is the future of accounting. This view leaves accounting studies vulnerable to the future as accounting education is primarily theoretical with few practical applications. Thus, this study effort seeks sustainable accounting education programs. If disregarded, accounting research will not apply to future accounting, which may raise unemployment. This study uses thematic analysis to analyze interviews due to the small number of respondents. Results match literature and interviews. Due to software shortages, accounting professors lack digital accounting skills, according to this research. Accounting education depends on instructors adapting to curriculum changes. This research may help local education steering committees change accounting education.

Application and Regulation of the International Education Standards

The new reality demands a change in the professional profile in order to meet the challenges and requirements of the accounting profession; education plays a very important role in the formation and dissemination of the International Education Standards (IES), since the quality of a profession cannot be maintained and improved if those who enter the profession are not prepared to meet the established standards. Therefore, this chapter analyzes IES 1 Admission Requirements for Professional Accounting Education Programs and IES 2 Initial Professional Development, in their scope, objective and requirements of the normative standards published by the International Federation of Accountants (IFAC) in the professional field and their impact on the design of curricula in Higher Education Institutions.

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

PurposeThe purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.Design/methodology/approachThe study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.FindingsThe study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.Originality/valueThe study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

The impact of professional accountancy organizations on the quality of accounting education

Purpose. To assess the impact of professional accounting education provided by professional accounting organizations (PAOs) on the quality of accounting services. Methodology. This study is quantitative research, and was conducted through a closed questionnaire. The questionnaire was completed through professional accounting organizations in Kosovo by its members, professional accountants, auditors and accounting technicians. Factor analysis and multiple regression were applied to measure the impact of professional associations on the quality of higher accounting education in Kosovo. Findings. The results showed that professional associations that provide accounting services in Kosovo play a very important role in the sustainable development of accounting education in Kosovo, through the promotion of accounting education as well as in the framework of improving services, raising standards of accounting services in Kosovo, as part of their improvement. Originality. It is proposed to improve professional accounting education programs in Kosovo through the provision of information by accountants and experts in the field who provide services in the public interest and meet high quality standards of the services they offer. Practical value. Implications relate to the possibility of involving more companies and following the development trends of accounting education.

The teaching readiness of pre-service teachers from the economics and business education programs

This study aims to examine the teaching readiness level of pre-service teachers from the Economics Education, Accounting Education, and Office Administration Education study programs and the discrepancy between them. Ex post facto research design was applied in this study with quantitative approach. Pre-service teachers from educational study programs in the Faculty of Economics Universitas Negeri Yogyakarta that have completed micro teaching and educational practice courses were involved as the population in the present study. A total of 262 pre-service teachers were selected as the samples using purposive random sampling method. A questionnaire was used to collect the data. The instrument validity was confirmed using exploratory factor analysis, while the reliability was estimated using Cronbach Alpha. The data were analyzed statistically using descriptive quantitative and Multivariate Analysis of Variance (MANOVA). The result showed that the teaching readiness of the pre-service teachers from the Economic Education, Accounting Education, and Office Administration Education study programs were in the “excellent” category, and no significant differences were found on their teaching readiness level. The results indicated that each study program showed a similar performance in providing the pre-service teachers with an appropriate level of teaching readiness. Grounded on the research results, it is suggested to maintain the schooling pattern for all educational study programs for an in-depth study in the future with different characteristics of each study program.

The Sustainability of Pervasive Learning in Accounting Education: Strategy in the Transition of “Merdeka Belajar-Kampus Merdeka”

In accounting, sustainability can improve the accuracy, reliability, and relevancy of teaching and learning in the educational, economic, and social landscapes that are constantly changing and evolving towards Big Data Personalized Learning or Pervasive Learning. Firstly, the purpose of this paper is to provide a brief overview of the educational landscape in the accounting field in the context of pervasive learning during the transitional period of MBKM. Second, providing evidence of the new teaching and learning readiness of the 2020 MBKM grant recipients in the accounting education program at Muhammadiyah Higher Education. A literature study is conducted to support the empirical evidence obtained from questionnaires filled out by groups of Accounting Department students. This study finds that, although the beginning of pervasive learning is new for them, with the help of the technological convenience provided by the Ministry of Education and Culture's big data, it can be well-adopted. This convenience is due to the literacy approach that is used in disseminating information to students and the grant outcomes that must be implemented to create a conducive environment for teaching and learning. This research also finds that students' understanding of the use of learning technology has increased. The implications of these findings can provide the roadmaps and strategies that can be carried out in the accounting learning process in the MBKM era through pervasive learning and sustainable technology developments.

The impact of acculturation process and the institutional isomorphism on IFRS adoption

PurposeThis study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed from social psychology that appeals to cultural differences.Design/methodology/approachAfter selecting a sample of 30 countries, the data were analyzed through hierarchical cluster analysis. The results indicate that the sampled countries are classified into seven categories according to the degree of application of international standards. The ordinal regression is used to identify cultural and institutional factors that influence the adoption of IFRS.FindingsThe findings show that interpersonal communication promotes the application of international standards while open-mindedness, ethnocentrism and knowledge of the host culture prevent the transition to a strategy of adoption. The authors have also found out an empirical support for the two institutional isomorphic pressures (coercive and mimetic) on the adoption of IFRS at the national level. While the opening to the international economy encourages countries to set a strategy of adoption, civil liberties and political rights, taxation and innovation impede such adoption.Practical implicationsThe study contributes to a better understanding of the factors influencing the implementation of IFRS. It provides to institutional theorists, accounting scholars and policymakers a cultural and institutional model for effective IFRS adoption conditions: promote intercultural interactions; master IFRS does not automatically mean applying them; encourage openness to the global economy; review the taxation system and accounting education programs and especially; and allow some flexibility for standard setters. This study can also assist regulators to verify their policies for the enforcement of IFRS. This paper will also be useful for future research studying the links between human behavior and the choice of new accounting standards through acculturation theory.Originality/valueThrough the acculturation theory, five new cultural dimensions developed by Ben Salem et al. (2019) are used for the first time to define the choice of accounting systems developed to international standards. This study empirically verified the predictive validity of these dimensions on the adoption of IFRS. Previous research have been based on the relationship between culture and disclosure using mainly the Hofstede dimensions. There is, therefore, a shortage of studies analyzing the culture and adoption of IFRS in individual countries. This study provides a cultural and institutional model of IFRS implementation conditions. Similarly, the research included taxation, which is not addressed by previous research, and their relevance in explaining the recourse to IFRS standards is confirmed.

Accounting students’ demographics and competencies: the mediating role of student engagement

ABSTRACT Educational institutions play a pivotal role in providing the market with well-educated and skilled employees with core professional competencies, particularly in accounting. Although previous studies have extensively discussed accounting students' demographic factors in developed countries. However, these demographics have received only minor attention in emerging regions. Therefore, this study explores the effect of accounting students' demographics on professional competencies by examining the mediating role of student engagement activities in Jordanian universities. This research adopts Astin's ([1984]. Student involvement: A developmental theory for higher education. Journal of College Student Personnel, 25(4), 297–308) Input-Environment/Process-Output (I-E-O) model. The study applies mixed methods by collecting quantitative data from questionnaires and qualitative data from personal interviews. The results indicate that the levels of accounting student engagement activities in Jordanian universities are still modest. Moreover, they show that student demographics significantly impact both student engagement and professional competencies and that the student engagement activities significantly affect the professional competencies of accounting students and partially mediate the effect of accounting students' demographics and professional competencies. The study has implications for the planning of undergraduate accounting education programmes, as it recommends focusing on the factors that influence student engagement and professional competencies.

Preparing students for the workplace in developing countries: a study of accounting education in Libya

ABSTRACT Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty’s lack of practical experience; weak links with the profession; a traditional curriculum; teacher-centred pedagogy; traditional forms of assessment; the number and quality of students; limited or outdated resources; and poor physical infrastructure. As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya. Considering the findings through the lens of institutional theory concepts leads to recommendations for options that are likely to be relevant not only to Libya but also to the wider MENA region and other developing countries.

Through students’ eyes: case study of a critical pedagogy initiative in accounting education

ABSTRACT Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen Brookfield, we investigate an initiative conducted with undergraduates who followed a mandatory course during the 2015–2016 academic year in which critical thinking, from the viewpoint of the critical pedagogy movement, was emphasized. The setting is the School of Accounting at Université Laval (Québec). The following question informed our case study: how do students experience the learning of accounting through critical pedagogy? Our analysis identifies three types of experiences in the learning of accounting through critical pedagogy: dedication (resonance with one's human aspirations), receptiveness (interest in broadening one's horizons), and discomfort (resistance to critical pedagogy on the ground of the field's performance imperatives). Our case study aims to contribute to the accounting education literature on critical thinking and critical pedagogy. Importantly, we found that dedication experiences often resonated with the belief that critical thinking (as articulated in the course) is marginal to the field of performance-based professional practice.

Workshop Media Pembelajaran Kewirausahaan Bagi Guru SMA dan SMK di Kota Palembang

This Community Service activity aims to provide insight to teachers and students about the use of a variety of learning media which is an important skill of a teacher in learning activities in the classroom. This community service is carried out virtually through the Zoom meeting application with the presentation method and open discussion. Participants in this activity were 20 teachers from high schools (SMA) and vocational high schools (SMK) in Palembang City and students of the Accounting education program at PGRI Palembang University. The results of the workshop activities carried out, participants gained insight into the variety of learning media that can be applied to optimize entrepreneurship learning activities in the classroom. Through open discussions, participants had the opportunity to share their views on the paradigm shift in education thanks to the development of information technology that accelerates the flow of knowledge, as well as how to optimize the quality of learning by utilizing information technology.

Pengaruh Penerapan Pembelajaran Daring, Tingkat Pendidikan Orangtua Dan Kecerdasan Emosional Terhadap Hasil Belajar Komputer Akuntansi

The success of humans in obtaining education can be supported from several aspects, because the measure of human quality is determined by the level of learning outcomes. This research was conducted with the aim of analyzing the effect of learning, parental education levels and intelligence on learning outcomes of accounting computers. This type of research is quantitative using a sample of Surabaya state university students in the accounting education program class 2018 with purposive sampling technique and collecting data through a questionnaire. The results of regression analysis, partial test (t test) on variables X1, X3 are greater than t table, respectively 2.127 and 3.657. Whereas for the variable X2 t count is smaller than t table which is equal to 0.570. Which means the variable application of online learning (X1), emotional intelligence (X3) has a positive effect on the learning variable (Y) so Ho is rejected, Ha is accepted. The parental education level variable (X2) has no effect on the learning outcome variable (Y) so Ho is accepted, Ha is rejected. Simultaneous test results (f test) showed a result of 37.877 with a significance of 0.000, so Ho is rejected, Ha which says there is a positive influence between the application of learning outcomes of learning computer accounting is accepted. The result of the coefficient of determination (R ^ 2) obtained 0.666 shows that all independent variables affect the variable by 66.6%, while the other 33.4% are obtained from other variables outside the research.

The Role of Audit Offices Operating in The Kurdistanregion In Improving the Quality of External Audit According to Auditing Quality Standard No. 220

This research aims to study the extent to which audit offices operating in the Kurdistan Region / Iraq adhere to Standard No. (220) for international audit quality control, and to identify deficiencies by the authorities responsible for following up on quality control applied in audit offices in the Kurdistan Region, and to shed light on the role of universities and institutes Professionalism and the Accountants Syndicate in developing accounting education. The research came out with a number of conclusions, the most important of which were: The scientific qualification, practical experience of the auditor, and his familiarity with international auditing standards are important indicators of the quality of the auditing process. And that the scientific qualification aspect is in constant need of the development process and keeping abreast of modern scientific developments, especially in professional matters such as international auditing and accounting standards,And the rules and ethics of professional behavior. It can be said that the results reached can be a message to officials in higher education institutions in the region to take them in order to create the appropriate conditions for developing these skills by improving and developing accounting education programs in accordance with the requirements of international education. The research also reached a set of recommendations. The most important of them are: Reconsidering the laws governing the profession in the Kurdistan Region, addressing the weaknesses therein, and developing clear and direct legal texts that oblige the audit offices to follow and apply general controls to control the quality of the auditing process and apply the necessary policies and procedures that ensure attracting experienced auditors, and pay more attention. The profession of auditing accounts in the region.

Developing Graduate Capabilities Beyond Technical Competence – Do Undergraduate Accounting Programmes Provide Adequate Support for the Workplace?

Since the late 1950s, numerous studies pointed out that the theory-practice gap in accounting is widening, expressing strong doubt on the survivability of tertiary accounting education. The objective of this study is to add clarifications by providing recent insights into the expectations of accounting graduates at the workplace and the emphasis placed by universities in developing graduate capabilities. Using an interpretive research approach, this study collects data from semi-structured interviews with accounting employers and early career graduates from diverse industry settings in Fiji. Document analysis of the undergraduate accounting curricula at the Fijian universities is undertaken to gauge expectation of accounting academics. The results from this study suggest that the accounting education programmes have been very responsive in trying to prepare students for changing workplace needs. While both employers and graduates acknowledged the significance of technical knowledge and non-technical skills, there is a gradual shift in demand for non-technical skills. This study used a purposive sampling technique to select the participants and as such the findings cannot be generalised. However, the findings and conclusions provide contextual arguments that tertiary accounting education do provide adequate workplace support to the students and all stakeholders need to recognise that graduate capabilities are developed over two different learning environments.