Accounting Education Research Articles

Masa Depan Akuntansi: Akankah AI Menggantikan Akuntan

The development of digital technology, particularly Artificial Intelligence (AI), has brought significant changes to various industrial sectors, including accounting. In recent years, AI has become an essential tool used in various business applications, such as data processing, predictive analysis, and automated financial reporting. This technology can automate routine tasks like data entry and account reconciliation, which previously required human intervention, thereby increasing efficiency and reducing potential human errors. However, the application of AI in accounting has sparked discussions about the future of this profession. While AI can automate many aspects of accounting, it cannot fully replace human accountants, especially in areas requiring data interpretation, strategic decision-making, and ethical considerations. The webinar conducted for this study explored the implications of AI in accounting, highlighting both the opportunities and challenges of integrating AI into accounting practices. The findings emphasize the importance of adaptive accounting education and the need for continuous professional development to prepare future accountants to work in an increasingly digital and automated environment. Therefore, the future of the accounting profession will be determined by how AI and human accountants can work together to achieve the best outcomes, maintaining high ethical and professional standards.

ISLAMIC ACCOUNTING EDUCATION FOR ALPHA GENERATION: A CONCEPTUAL PAPER

The fast-paced evolution of global financial landscapes and the rise of the Alpha Generation demand a re-evaluation of educational paradigms, particularly in the niche field of Islamic accounting. Alpha Generation has difference preferences towards the learning activities especially on Islamic Accounting education as this knowledge goes beyond conventional accounting such as in achieving falah or success in this world and hereafter. This article aims to provide valuable insights into enhancing the teaching of Islamic accounting to align with the distinctive needs and expectations of the Alpha Generation, a cohort characterized by technological prowess, global connectivity, and a heightened awareness of ethical considerations. The primary objective of this article is to identify strategic approaches and innovative methodologies that can effectively engage and educate the Alpha Generation in the realm of Islamic accounting. As technology reshapes traditional educational models, understanding how to harness digital tools and platforms for optimal learning outcomes becomes imperative. Moreover, the discussion considers the application of Islamic principles of education and in line with the Malaysian National Education Philosophy. From a critical review of the literature, this article seeks to contribute a comprehensive framework for enhancing Islamic accounting education, fostering a generation of Muslim professionals who are not only proficient in the technicalities of the field but also adept at navigating the ethical complexities and technological advancements inherent in the contemporary financial landscape.

Village-Card: Village Accounting Educational Game

Village-Card: Village Accounting Educational Game

The supply chain advantages and application strategies of artificial intelligence and the Internet of Things

This work addresses issues such as inadequate teaching methods, a lack of teaching resources, and low proactiveness in current accounting education. It introduces a novel teaching approach termed “Just-in-Time Teaching (JITT) cloud teaching,” which integrates “real-time teaching” with the Internet of Things-based “cloud teaching model” specifically for accounting education. First, the current status of accounting education in secondary vocational schools is investigated through a questionnaire survey. Subsequently, adjustments are made to the traditional teaching model, considering the limitations in teaching media creation channels and challenges in teaching activities. The teaching content of accounting education is designed in terms of mind maps, curriculum type, and problem design. The findings indicate: (1) Almost half of the surveyed teachers have heard of but never used the JITT cloud teaching, and the proportion is the largest. Some teachers have used but disapprove of JITT cloud teaching. (2) The proportion of students using website learning resources is 43.81%, while the proportion using mobile learning applications is 38.34%. (3) There is a significant difference between the traditional teaching mode and the JITT teaching mode in terms of “classroom teaching” and “sense of responsibility”. The average values under the JITT teaching mode have significantly improved compared to the traditional one. (4) The experimental group has a higher proportion of students scoring 90–100, which is 58%, significantly higher than the control group. The above research results indicate that there are still many possibilities for the practical application of the JITT teaching method in the future Moreover, applying the JITT cloud teaching model contributes to enhancing teaching quality and supports students’ learning.

The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment

The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment

Exploring Factors Contributing to the Erosion of Integrity Among Education Personnel in Malaysia: A Case Study in Perlis

This study examines the erosion of integrity among education personnel in Perlis, Malaysia, through institutional theory. It investigates the institutional pressures, norms, and practices influencing ethical behavior and offers suggestions to enhance integrity within the education system. Using qualitative methods such as document analysis, interviews, and focus group discussions, the study reveals the significant impact of institutional pressures, the need for a shared understanding of integrity, the role of leadership, and the importance of recognizing ethical conduct. It emphasizes the interplay between individual agency and institutional forces in shaping behavior, advocating for a comprehensive approach to promote integrity. The findings highlight the importance of policies, collaborative efforts, and evidence-based strategies in fostering a culture of integrity, contributing to a fair, transparent, and accountable education system in Malaysia.

The Reflection of International Accounting Education Standards on Accounting Education and their Impact on Achieving Sustainable Development

The research aims to explore to which extent the application of international accounting education standards contributes to the development of accounting education curricula in Iraq. Also, it seeks to explain the fundamental role of these standards in supporting accountants with the experience and competence required in a workplace. A questionnaire survey (n=97) was distributed to the faculty members, a group of graduates, and a number of professional accountants. The research findings prove that international accounting education standards are essential in developing the accounting education curriculum and reducing the disparity between what is studied in theory and professional practice. Accordingly, the researcher recommends linking the accounting curriculum to the problems of the practical reality of the profession and introducing different accounting and behavioural skills to suit its needs.

Toward Integration of Blockchain, Cryptocurrencies into Forensic Accounting Education

Toward Integration of Blockchain, Cryptocurrencies into Forensic Accounting Education

Exploring Factors Contributing to the Erosion of Integrity Among Education Personnel in Malaysia: A Case Study in Perlis

This study examines the erosion of integrity among education personnel in Perlis, Malaysia, through institutional theory. It investigates the institutional pressures, norms, and practices influencing ethical behavior and offers suggestions to enhance integrity within the education system. Using qualitative methods such as document analysis, interviews, and focus group discussions, the study reveals the significant impact of institutional pressures, the need for a shared understanding of integrity, the role of leadership, and the importance of recognizing ethical conduct. It emphasizes the interplay between individual agency and institutional forces in shaping behavior, advocating for a comprehensive approach to promote integrity. The findings highlight the importance of policies, collaborative efforts, and evidence-based strategies in fostering a culture of integrity, contributing to a fair, transparent, and accountable education system in Malaysia.

Kandas and demographic processes in Kazakhstan

Background. In demographic processes, a significant place is occupied by such a type of immigration as the return of representatives of the indigenous population to the mother state. Many states, including Kazakhstan, adopt special programs aimed at adapting immigrants to the host society. However, the integration of kandas (fellow countrymen) into Kazakh society is not always painless for both the repatriates themselves and the local population.The aim of the study. To justify the need for a pragmatic approach to immigration in modern Kazakhstan, taking into account new risks and challenges.Materials and methods. The methodology for studying social phenomena and interactions in concept is based on classical approaches: the theory of structural functionalism, symbolic interactionism, conflict theory, the theory of communicative action. To collect primary social information, qualitative and quantitative methods of sociology were used: statistical information analysis, focus groups, interviews, questionnaires.Results. The resettlement of ethnic Kazakhs from farand near-abroad countries and their settlement in Kazakhstan affect the change in the demographic structure of the regional population. On the one hand, mostly young people of active, working age arrive, who can contribute to the economic development of the country. On the other hand, not all immigrants have the working qualifications necessary for a particular region. The conditions of turbulent social processes and complicated geopolitical situation require a pragmatic approach to immigration, which takes into account education, profession and other characteristics of immigrants.Conclusion. Resettlement processes in manpower-surplus areas require special attention from the authorities. It is necessary to look at resettlement processes as a tool for solving socio-economic problems. First of all, these objectives include improving the well-being of the local population living in these regions and reducing risks and challenges for the state.

Tech-Powered Forensic Accounting Education: A New Paradigm

The digital age has revolutionized forensic accounting practice, necessitating the integration of advanced technologies into investigations. However, traditional forensic accounting education often lags in these advancements, leaving graduates ill-prepared for the complexities of modern financial crimes. This narrative review explores the evolving landscape of forensic accounting education, focusing on the integration of technology to bridge the gap between academia and industry. The review examines the utilization of data analytics tools (e.g., Excel, Tableau), artificial intelligence, machine learning, and blockchain analysis in forensic accounting instruction. It delves into pedagogical approaches such as virtual simulations and immersive learning experiences that leverage technology to enhance student engagement and practical skills development. The review also identifies key challenges and opportunities presented by emerging technologies. While the rapid evolution of technology and the scarcity of qualified educators pose challenges, blockchain technology offers opportunities for enhanced transparency, data-driven investigations, and collaborative learning. Ethical considerations, including bias mitigation, data privacy, and the role of human judgment, are also emphasized. The findings of this review contribute to the growing body of knowledge on technology integration in forensic accounting education. By highlighting best practices, challenges, and future research directions, this review aims to inform educators, institutions, and policymakers on how to adapt to the changing landscape and equip future forensic accountants with the digital competencies necessary for success in the 21st century.

The interactive roles of individual motivational characteristics and delivery method in upper-level accounting courses

ABSTRACT This paper examines how self-efficacy, intrinsic motivation and test anxiety interact with the delivery method (online vs. face-to-face) in upper-level classes (third- and fourth-year students) in their association with course performance. Previous research in accounting [e.g. Chen et al., 2013. Online accounting education vs. in-class delivery: Does course level matter? Issues in Accounting Education, 28(1), 1–16] shows that this higher level is where the delivery method matters most, but conclusions differ as to whether face-to-face or online enjoys a decisive advantage [e.g. Aldahray, 2022. Do accounting students always perform better online? The COVID-19 experience. Accounting Education (Nov), 1–19; Chen et al., 2013; McCarthy et al. 2019. Intermediate accounting and auditing: Does course delivery method impact student performance? Journal of Accounting Education, 46, 26–42]. The findings, based on a survey of 238 students and analyses of variance with more detailed consideration of interactions noted, reveal interesting dynamics between individual student characteristics and suggest that these characteristics play an important role in course performance, possibly offsetting any perceived quality differential for one delivery method over the other. For example, the results underscore an important role played by intrinsic motivation in the learning process. The findings also suggest differential implications for post-secondary institutions in different environments, such as those that generally attract students who are more motivated and prepared versus (vs.) those in which these characteristics vary greatly among students.

DIGITAL GAME ACCEPTANCE IN ACCOUNTING EDUCATION: ROLE OF TEACHING EXPERIENCE

DIGITAL GAME ACCEPTANCE IN ACCOUNTING EDUCATION: ROLE OF TEACHING EXPERIENCE

Penguatan Edukasi Akuntansi bagi Pelaku Usaha Mikro di Desa Sipayo

Strengthening Accounting Education for Micro Enterprises in Sipayo village, realized through the KKN Thematic program, aims to increase MSME knowledge in calculating the Cost of Production and preparing simple financial reports. This activity was carried out because of the large number of MSMEs in Sipayo village who operate at the Sore market every day, and there was an expectation that the village head emphasized from the start for the community to be able to process their finances to become more structured. Community service activities consisting of pre-training, implementation, and evaluation stages provide results in the form of education on calculating the Cost of Production and recording simple financial reports, showing that most small business actors in Sipayo village rely more on memory accounting to carry out their business operations, so It is hoped that further community service activities will focus more on providing awareness and education that will convince the public to separate personal finance from their business.

A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting

PurposeThe purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.Design/methodology/approachThe present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.FindingsThe results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.Originality/valueDue to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

A Better Estimate of Internally Generated Intangible Capital

Internally developed intangibles are not included in reported assets under U.S. generally accepted accounting principles. The omission of this increasingly important class of assets reduces the usefulness and relevance of financial statement analysis, conducted with reported values of equity and assets. Recent studies overcome this deficiency by capitalizing research and development (R&D) expenses to estimate the value of knowledge capital and by capitalizing selling, general, and administrative (SG&A) expenses to estimate the value of organization capital. Those two estimates are then added to reported values for financial statement analysis. For convenience, many studies rely on two rules of thumb and assume them to be equally applicable in all instances: (1) 30% of SG&A and 100% of R&D expenses are investments, and (2) the useful life of SG&A and R&D investments is three and five years, respectively. We propose a more flexible approach by estimating the capitalization and amortization parameters on an industry–year–specific basis. Our modified values of total assets and equity, inclusive of the value of capitalized intangibles, exhibit greater association with future returns and investments compared with as-reported values and values estimated with uniform rules of thumb. We provide a better estimate of intangible capital for the consumers of financial statements. This paper was accepted by Ranjani Krishnan, accounting. Funding: A. Srivastava and R. Zhao acknowledge financial support from the Social Sciences and Humanities Research Council of Canada. A. Srivastava acknowledges financial support from the Canada Research Chairs Program of the Government of Canada. A. Iqbal acknowledges financial support from the Canadian Securities Institute Research Foundation and Chartered Professional Accountants (Alberta) Education Foundation. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.01703 .

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

ABSTRACT This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to seven educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation using a framework. However, ChatGPT performs relatively poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT’s developer are ineffective in identifying text created by artificial intelligence text generators (AITG). These quantitative results, although limited in generalizability, illustrate the current “state of the art” and allow us to suggest ways in which instructors can structure assignments to reduce the effectiveness of AITGs in subverting the learning process and ways in which instructors can incorporate AITGs into assignment requirements to help students attain desired educational outcomes.

Management accounting and data analytics: technology acceptance from the educational perspective

ABSTRACT The purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students’ perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance Model (ETAM) in management accounting education. We link the findings to the existing theory and practice by providing a foundation for the implementation of data analytics in management accounting subjects and the development of educational resources at both, national and international levels. Thus, the results will be of interest to global readership revealing that data analytics is considered by students both useful and easy to use and concluding that students would benefit from integrating data analytics into management accounting courses across the areas identified in this study. From our analysis of the results, we conclude that a high level of appreciation of such inclusion across perceived usefulness and perceived ease of use of data analytics leads to a positive attitude towards using and potentially high actual use of data analytics.

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>

Research on Feedback and improvement Mechanism Innovation of Accounting Talent Training under the Background of New Business

The rapid evolution of the business environment, propelled by technological advancements and globalization, has necessitated a paradigm shift in accounting talent training. This study investigates the feedback and improvement mechanisms crucial for innovating accounting education to meet contemporary business demands. It underscores the importance of integrating real-time business scenarios, technological tools, and global accounting standards into the curriculum. The research adopts a mixed-methods approach, combining quantitative data from surveys of accounting professionals and qualitative insights from interviews with educators. The findings reveal significant gaps in current accounting education, including outdated curricula, insufficient exposure to cutting-edge technologies, and a lack of global perspective. The study proposes a dynamic feedback mechanism involving all stakeholders—students, educators, professionals, and industry bodies—to continually update the curriculum. Furthermore, it suggests incorporating experiential learning and digital tools to enhance practical skills. The conclusion posits that a responsive and innovative training mechanism can better prepare accounting graduates for the challenges of new business landscapes, thereby contributing to the profession's advancement and the broader economy.