Accounting Education Research Articles

Does students' commuting influence their academic performance?

PurposeThis study aimed to empirically assess the influence of commuting distance (duration) on accounting students' academic performance at one of the business colleges in Kuwait.Design/methodology/approachA linear regression model (OLS), correlation and t-test analysis using a sample of 237 accounting students enrolled before and during the COVID-19 pandemic were used to test the study's hypotheses.FindingsThe results indicate that there was a statistically significant association between accounting students' commuting distance and their academic performance before the pandemic, but not during the pandemic, which explains the significant influence of commuting distance on traditional classroom learning but not on remote learning. The study concludes by considering the implications of these findings and suggesting avenues for future academic research.Practical implicationsThis study makes a significant contribution to the existing knowledge in the area of students' performance by providing empirical evidence to the theoretical expectation of the influence of students' commuting distance on the academic performance of accounting students.Originality/valueThe value of this study is that it significantly contributes to the existing accounting education literature by empirically supporting the theoretical expectation of the influence of commuting distance on accounting students' academic performance.

Inclusion of Disability within the Spectrum of Diversity and the Implications for Accounting Education

ABSTRACTThe number of students with disabilities in higher education has grown significantly. Although society and higher education have become increasingly diverse, discussions and efforts related to diversity, equity, and inclusion on college campuses frequently exclude disability, and research on the topic is narrowly focused. In this paper, we seek to reconceptualize the understanding of diversity as a way to promote a more-inclusive environment, where students with disabilities feel welcomed and engaged. Current attitudes are shaped by legislative history and models of disability, so we review the background of both aspects. With better awareness, higher education, including accounting programs, can break down barriers and model social justice. Responsibilities fall on faculty, student peers, and administration, including disability services, to foster these changes. Regarding accounting education, universal design for learning (UDL) and associated learning theories offer many promising avenues to create active and inclusive learning environments for all students.

The extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of accounting graduates - case study Kassala universit

The study dealt with the extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of graduates - a case study of Kassala University. The problem of the study was the phenomenon of low efficiency of graduates of accounting departments from Sudanese universities, and this was expressed by a main question represented in the extent to which the requirements of international accounting education standards are applied in the accounting curricula in Sudanese universities. The study aimed to clarify the requirements of international accounting education standards when designing accounting curricula in universities, and to indicate the outputs of accounting education targeted from accounting programs and their role in raising the efficiency of graduates, in addition to studying and analyzing the requirements of international accounting education standards and comparing them with the accounting curricula in Sudanese universities. To achieve the objectives of the study, the researchers relied on the inductive approach, the deductive approach, as well as the comparative approach by addressing the requirements of international accounting education standards and comparing them with the curricula applied in Sudanese universities. The researchers reached many results, the most important of which are: The approach applied in the Department of Accounting and Finance, Kassala University does not take into account the requirements of international accounting education standards issued by the Accounting Education Standards Board (IAESB) and of the International Federation of Accountants (IFAC), the approach applied in the Department of Accounting and Finance, Kassala University does not contribute To provide the graduate with the necessary professional competence. The researchers also concluded a number of recommendations, the most important of which are: taking into account that the curriculum focuses on general issues in accounting education, the business environment and technical knowledge, that the assessment process for competencies should be graded according to levels, by addressing the complex issues that graduates may face in practice, and this is using Questions and applications that do not have definite answers.

Perception and Expectation of Accounting Education Students Regarding Internship in Universities in South-East, Nigeria

This study examines the perception and expectation of accounting education students regarding internship in universities in South-East, Nigeria. Two research questions guided the study, while two null hypotheses were tested at a 0.05 level of significance. The study adopted a descriptive survey research design. The population of the study consisted of 353 accounting education students in universities in South-East Nigeria. The entire population was used for the study. A structured questionnaire titled AESPOIQ and AESEOIQ was the instrument used for data collection. The instrument's reliability was established using Split half and the scores were correlated using Pearson Product Moment Correlation Coefficient, which yielded an overall coefficient index of 0.81. Data collected for the study were analysed using mean and standard deviation to answer the research questions, and a t-test was used to test the null hypotheses. The findings of the study revealed that the students perceived internship as a model for general knowledge improvement before their placement and that their expectations concerning general knowledge improvement were not met after the internship. The study showed no significant difference in the mean ratings of male and female accounting education students regarding their perception of general knowledge improvement before their internship placement. However, the results showed that male and female accounting education students differ significantly in their mean ratings regarding their expectations of general knowledge improvement after their internship. Based on the findings, it was concluded that accounting education students perceive internship as a model that will increase general knowledge improvement. Similarly, they disagreed with their general knowledge improvement expectations after the internship. Consequently, it was recommended among others that there should be adequate supervision of interns by the supervisors and there should be proper coordination of interns and supervisors by the SIWES unit of various universities in the South-East, Nigeria. Finally, no course or courses should be included in the universities curriculum during internship (SIWES) programme.

Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery

ABSTRACT This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the Covid-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing an impetus for increased attention to adaptive/soft-skills elements the literature refers to as ‘21st century learning’. The findings indicate that attitudes toward adoption, subjective norms, and perceived behavioural control all played a significant role in determining Accounting educators’ intentions to adopt twenty-first century learning pedagogical principles in Accounting online learning. Additionally, intention acts as a significant mediator of the indirect effect of these three variables on the adoption of twenty-first century learning in Accounting online learning. The concluding section lists limitations, practical implications, and suggestions for additional research.

Edukasi Hukum Keluarga Islam Berbasis Digital Melalui Instagram pada Akun @Familylawnesia

This article examines Islamic Family Law education on the Instagram social media space on the @familylawnesia account initiated by Rahmatullah since February 2021. Currently, this account is the most popular Islamic Family Law education account on Instagram. This research is qualitative with library research and then analyzed using qualitative descriptive methods and content analysis based on data from the @familylawnesia account and several sources of documentation related to Islamic education. This data was analyzed based on literature relevant to this research topic. The results of this study indicate that digital-based Islamic family law education on the Instagram account @familylawnesia is carried out by displaying content about Islamic family law that is not limited to conceptual theoretical Islamic family law, but rather dynamic discussion, up to date material and objects of study in issues of Islamic family law from classical to contemporary (present). Thus, making the @familylawnesia account education communication approach more adaptable and felt appropriate in responding to the era of disruption with the industrial revolution 4.0 and the generations that participated in its development.
 Keywords: Islamic Family Law, Instagram, Disruption and Industrial Revolution

The determinants of environmental knowledge sharing behaviour among accounting educators: a modified theory of planned behaviour

PurposeThis study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).Design/methodology/approachA total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.FindingsExcept for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.Research limitations/implicationsThis study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.Practical implicationsThis study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.Social implicationsThis study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.Originality/valueThis paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.

The Impact of Artificial Intelligence on Accounting Education: A Review of Literature

This study explores the impact of artificial intelligence (AI) on accounting education through a semi-systematic review of the literature. The review found findings from 20 studies on the topic of AI and accounting education published in various journals, conference proceedings, and a book chapter. The findings reveal that scholars have expressed concerns about the impact of AI on accounting education for a significant period. Moreover, several themes emerge, including an interest in expert systems, an exploration of the application of AI in accounting education, and the call for accounting curricular reform. The study concludes that accounting educators must adapt their teaching methods and curricula to ensure that graduates are equipped with the necessary skills for a changing industry. Future research can concentrate on enhancing accounting curricula with the latest technological advancements, like AI, and exploring its potential impacts on the accounting industry, including risks, limitations, ethical implications, and its usefulness in accounting practices like financial reporting and auditing.

Expectations Gap, Market Skills, and Challenges of Accounting Education in Saudi Arabia

Purpose: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes. Methodology: The research uses a combination of methods and data sources. Findings: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills. Originality/Value: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia.

Entrepreneurial Intentions on Accounting Education Students: The Implementation of Theory Planned Behavior

The purpose of this paper is to test the  entrepreneurial intentions of  accounting education students by making a comparative analysis among gender groups. A total of 218 Accounting education students throughout Indonesia,  completed  a list  of questions for entrepreneurial intentions. The questionnaire has four sections that extract information about  behavioral attitudes, subjective norms, perceived control  behaviors and entrepreneurial intentions. Responden was asked to dispute his choice with a statement on a five-point numerical type scale. The results identified that students who had undergone entrepreneurship education (accounting education study program) tended to have high entrepreneurial intentions. Attitudes towards perceived  control behaviors and behaviors  are the main predictors  of entrepreneurial intentions, while subjective norms, do not. This study did not find any significant differences in entrepreneurial intentions in terms of men and women.  The limitation of this study lies in the sample size and units of accounting education study program  that have attended entrepreneurship lectures  (universities) from which samples have been taken. Future research is recommended to predict students' entrepreneurial intentions by taking a larger sample by comparing them through business practice activities. This study strongly suggests the need to include educational entrepreneurship in the curriculum at universities in Indonesia. This research provides an assessment of  university entrepreneurship intentions that have a relationship with financial management, namely accounting and business through entrepreneurship practicum, therefore it further enriches the literature and helps toiversalkan the theory of intention.

Reform and Challenge of Accounting Education in the Intelligent Era

The technological change in the intelligent era has had a profound impact on the traditional accounting industry and the higher education environment. The accounting talent training system of higher education is facing a comprehensive upgrading and reform. At present, accounting education is facing the pressure: firstly how the accounting education system should cope with the high expectations in the era of artificial intelligence; Secondly the status of schools is gradually facing the competition from other sources of knowledge. This requires us to implement the supply-side reform to meet the structural needs of the accounting talent market, make good use of the new Internet technology to change the teaching methods, continuously optimize the curriculum system and teaching content, attach equal importance to imparting knowledge and training ability, and strengthen the construction of teachers to meet the requirements of the era of artificial intelligence.

Há Tanta Vida Lá Fora! Work-life Conflict, Mulheres e Pós-Graduação em Contabilidade

ABSTRACT Objective: this article discusses women’s experiences during their doctoral education in accounting, focusing on the work-life conflict. Theoretical framework: we adopted feminist theories to discuss the imposed social role on women through the sexual division of labor and how this social role relates to the search for balance between personal and professional life. Method: we adopted constructionism as the epistemological strand and feminist post-structuralism as a theoretical perspective. We conducted in-depth interviews to construct the research corpus. We analyzed the evidence through template analysis and ordered codes according to the research characteristics and purpose. Results: due to the fact that the academic structure replicates the sexual division of labor found in society, imposed dichotomies were found as ‘abandonment or postponement’ of personal life to the detriment of academic life, mainly by issues related to motherhood and the high demands of graduate programs. Conclusions: as a result, we conclude that female doctoral students play several social roles traditionally attributed to women. Therefore, they relegate their personal lives, deciding to postpone marriage and maternity or entering doctoral studies. Thus, considering both the personal relationships built with peers and teachers and the academic institutional environment, the academy still needs to advance to contemplate the trajectory of women so that the difficult choices do not fall on them. The paper contributes to the literature by offering insights and reflections specific to the accounting Brazilian academia.

Decolonizando-Recolonizando Currículo em Gestão e Contabilidade

ABSTRACT Objective: to reflexively understand how management and accounting decolonial academics in the Global South perceive and respond to the decolonizing curriculum agenda created in the Atlantic North within the hyper-contra-revolutionary context of the COVID-19 pandemic. Theoretical approach: we embrace a decolonizing-recolonizing perspective that challenges-reaffirms theory/practice and North/South binarisms that we internalize. Method: we embrace action research based on self-criticism and reflexivity to address the experiences of privileged decolonial scholars. Results: our findings reveal important aspects related to decolonizing-recolonizing dynamics that are occurring in bodies, contexts, and academic spaces. Conclusions: our study reveals that decolonizing the management and accounting curriculum in the South is permeated by difficulties for theoretical delinking, which trigger tensions about the constitution of personal/collective being, the mobilization of intellectual/practical activism, the creation of forms of engagement internal/external to the academy, transcending the competitive/solidaristic academic action model; the construction of knowledge in extractivist/non-extractivist forms; and the materialization of pluriversal knowledge in academic/non-academic products. We hope to encourage everyday decolonizing-recolonizing management and accounting education that goes beyond the North/South binarism and curricular reforms led by the counter-revolutionary neoliberal university and its Eurocentric business schools.

Incorporating an Unconscious Bias Curriculum into Accounting Education

Incorporating an Unconscious Bias Curriculum into Accounting Education

The Integration of Google Bard in Accounting Education: A Viewpoint

The Integration of Google Bard in Accounting Education: A Viewpoint

Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases

Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases

Promoting Inclusive Accounting Education through the Integration of Stem Principles for a Diverse Classroom

Promoting Inclusive Accounting Education through the Integration of Stem Principles for a Diverse Classroom

Active learning in an online postgraduate research module: Perceptions of accounting students and lecturers

Chartered accountancy education offered by universities in South Africa has traditionally been characterised by passive face-to-face (F2F) learning approaches. Literature, however, has pointed out that active learning can enhance student learning, engagement, and motivation. Moreover, employing active online learning could facilitate the development of digital and critical thinking competencies in accounting students, the importance of which is increasingly emphasised. In response to this, a more traditional and passive F2F lecture week (as part of a postgraduate course on research in accounting) was redesigned during the COVID-19 pandemic to be presented fully online, based on the active learning principles found in Laurillard’s Six Ways of Learning. A questionnaire was administered to investigate the perceptions of both students and lecturers as to whether the redesign led to improved learning and competency development, and to increased engagement and motivation. Although some students were resistant to the change in learning approach from passive to active, respondents felt that the active learning tasks led to increased engagement and enhanced learning by students. Student resistance should be managed in future redesign processes to minimise the effect thereof on learning outcomes, possibly through change management principles such as purposeful communication regarding the benefits and requirements of active learning. Respondents reported that the online learning environment provided students with increased flexibility, but that this flexibility had to be managed through self-regulation or monitoring by lecturers. Online learning also led to feelings of disconnect (between lecturers and students, within the student group and in relation to the content). Such disconnect could be alleviated by applying a blended learning approach in future, using the advantages of both the F2F and the online environment. The results of this study are important to lecturers seeking to design courses that engage and motivate students, enhance learning, and allow the development of the competencies required of the accountants of the future.

Accounting education as a panacea for unemployment

Accounting education as a panacea for unemployment

Pengaruh Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah

This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.