Accounting Education Research Articles

Childhood obesity - risk factors and prevention strategies

Introduction and purpose: Obesity is one of the most serious health challenges in modern society. Over the last 40 years, the number of obese school-age children has increased tenfold. This not only has significant consequences for physical health, but also affects psychosocial aspects and the quality of life of the young generation. The aim of this study is to conduct a comprehensive review of the literature on obesity among children and adolescents, focused on identifying the main risk factors and analyzing effective forms of prevention. Materials and methods: A review of the literature available in the "PubMed" database and books was conducted. The search was performed by using the following keywords: "childhood obesity", "childhood obesity risk factors", “childhood obesity prevention” State of knowledge: The risk factors for obesity in children and adolescents include genetic factors, endocrine diseases, improper diet, low physical activity, low socioeconomic status, stress, psychological factors, short sleep time, medications, hypothalamic obesity and H. pylori. As part of the prevention of obesity in children and adolescents, it is recommended to develop appropriate habits in children and adolescents. The influence of parents on health behaviors in children is important. Top-down activities such as health campaigns and legal regulations also have a significant impact. Summary: Due to research conducted over the years, awareness of obesity risk factors has increased. To effectively prevent this disease, an integrated approach is necessary, taking into account both education and changes in the social environment. Implementing these strategies requires cooperation at local, regional, national and international levels.

The future of public sector accounting education: A structured literature review

ABSTRACT Public sector accounting education (PSAE) has recently attracted increasing attention from both scholars and practitioners. Nonetheless, there is still an education/practice gap that undermines public servants’ ability to face the complexity of the current working environment. This paper reviews and critiques the PSAE literature, identifies the main practical issues affecting the field, and outlines how education providers can improve formal and non-formal curricula and training. Results reveal that the exploratory nature of a large part of the PSAE research and the lack of a practical perspective able to bridge the gap between PSAE and the requirements in practice of the current public sector context demonstrate the pressing need to develop the topic and how it is investigated. The present review is one of the first attempts to investigate PSAE with a focus on the practical approaches that could be used for the development of graduates and public servants’ accounting competencies.

“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan

ABSTRACT Studies of accounting education have exposed the link between traditional ways of teaching accounting and neoliberal beliefs. Nevertheless, the perspectives of students are yet to attract a level of attention that is consistent with their crucial role in the accounting education system. Drawing upon Scott’s understanding of “infrapolitics” and resistance, the study investigates how students make sense of neoliberal accounting education and react. Interviews with students at five highly regarded universities in Pakistan show how the former are aware of the challenges posed by neoliberal approaches to accounting education. By investigating the under-explored context of Pakistan, this study enhances understanding of power and resistance by illuminating how accounting students perceive neoliberal values taught in higher education and resist their inculcation. The study focuses on less obvious forms of resistance, showing how allegedly passive actors as students may well be resisting neoliberal principles enshrined in accounting education in unobstructive forms.

Analysis of Micro Teaching Course Implementation to Improve 8 Basic Teaching Skills for Accounting Education Students

The aim of this study is to describe the implementation of micro teaching in improving 8 basic teaching skills for future students in the accounting education course and to describe the constraints that accounting students experience during the implementation of the practice of micro teaching. The data processing technique in this study using the interactive analysis miles and huberman, which was afterward analyzed using the NVivo 12 applications. These findings include the following: (1) accounting education students are able to perform the practice of micro teaching with 8 teaching skills, (2) micro teaching was able to raise public speaking accounting education (3) micro teaching was able to provide teaching pictures to accounting education students before going directly into the field, (4) micro teaching was able to enhance communication skills for accounting students, And (5) through practice micro teaching can enhance students' creativity in choosing both learning and media strategies. The study was carried out to see if performing micro teaching in accounting education could improve student teaching skills to prepare students as prospective teachers.

A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*

ABSTRACTThis literature review includes 187 articles with a technology focus that were published during 2010–2020 in seven accounting education journals. We analyze these articles with a goal of identifying the research conducted at the intersection of technology and accounting education. Five accounting education areas of focus emerge, with each having prevalent themes. Within these themes, we identify the technological infusion and how it was applied or related to accounting education. Where feasible, we report information on the target expected use (users) within each of the five accounting focus areas in the article and present any relevant key findings. We conclude by identifying research voids and suggesting potential directions for future research. The analysis should aid current faculty in their efforts to infuse appropriate technology into accounting education with a goal of producing technologically savvy graduates.

Factors Influencing the Adoption of RPA in Vocational College Accounting Courses

The integration of Robotic Process Automation (RPA) technology in the field of education necessitates a thorough exploration of the acceptance factors among accounting educators. This study addresses this gap by examining the dynamics influencing the adoption of RPA in accounting education within vocational colleges. Grounded in the Technology Acceptance Model (TAM), Structural Equation Modeling (SEM) is employed to empirically assess the influencing factors. Findings from a survey involving 395 accounting educators in Shaanxi, China, indicate that the intention to adopt RPA in accounting courses is influenced by perceived usefulness, ease of use, social influence, job relevance, result demonstrability, computer self-efficacy, and facilitating conditions. This extended model provides a nuanced understanding of the complexities involved in RPA adoption. The results offer insights for policymakers, institutions, and educators aiming to integrate RPA into their teaching practices.

Влияние Индустрии 4.0 на развитие высшего бухгалтерского образования в России

The purpose of the research is to analyze the impact of Industry 4.0 technologies on the development of higher accounting education in Russia through the transformation of the accounting profession. Opinions about the future of the latter differ, which negatively affects the demand for higher accounting education and thereby limits the opportunities of the younger generation to build a career in the financial sector of the economy. Regarding the debate on this issue, the authors are convinced in the operation of Amara’s Law: the destructive power of Industry 4.0 for the accounting profession is overestimated in the short run while its innovative component is underestimated in the long run. The authors see opportunities for restoring the high status of accounting education in the country in positioning a new vision of the profession; a return to the classical Russian system of higher education; transition from an academic teaching method to a practice-oriented one; change of the educational trajectory (from education “for life” to “lifelong” education). While conducting the research such methods like integrated and systematic approaches, analysis and synthesis were used. The results of the research should draw the attention of stakeholders to methods and programs of training highly qualified specialists in the field of accounting, analysis and audit for the domestic digital economy.

A critical review of AI in accounting education: Threat and opportunity

In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and being critical to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students and the needs of contemporary society.

Radio financial education in rural areas of Colombia

This article addresses a growing problem in Colombia: insufficient educational support in rural areas, associated with social factors such as the armed conflict, lack of government support, and scarcity of economic opportunities. The study focuses on education, specifically on the importance and influence of financial and accounting knowledge in people's lives. The central objective of the research is to assess the implementation of radio education as a solution to overcome this educational gap. A qualitative research methodology was used, including literature review, analysis of successful cases in other countries, and evaluation of the experience as a case. The most relevant findings highlight the benefits of radio education in access to accounting education in rural areas and its contribution to acquiring fundamental knowledge to improve their economic and personal activities. In conclusion, radio accounting education is a favorable strategy to provide educational development opportunities in rural areas, promote equity and empowerment of its inhabitants, and represent a platform rich in opportunities.

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.

Looking within: cultivating compassion for shaping sustainable mindsets in accounting education

PurposeThis paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.Design/methodology/approachThe authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.FindingsCultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.Social implicationsCultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.Originality/valueTo the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

ACCOUNTING EDUCATION IN INDIA-PROBLEMS AND PROSPECTS

Sociocultural and digital metamorphoses have impressed academics, researchers and professionals to consociate meticulously for imparting cogent accounting education. Accounting education in India is at climax, experiencing legion obstacles yet retaining golden ticket for robust sprouting. This paper bottomed on secondary method approach explores the status quo of accounting education, unearthing basic issues like outmoded curricula, sketchy pragmatic training, industry-academia alienation and a lacuna of accredited pedagogue. Further, it reconnoitres cutting-edge implications and glocalization on accounting profession. Potentialities for amelioration are also examined, escalating the necessity for dynamic curriculum, strengthened industry-academia collaboration, promotion of research, and association of digital techniques in the academic journey to clinch that the motif is venerated by the offspring crying for technology. By encountering the challenges, India can cultivate a hearty accounting education methodology that complies with international standards and outfits students with the dexterity expected for the budding fintech ecosystem.

Application of Intelligent Algorithms for Optimal Allocation of Accounting Education Resources in Higher Education Environments

Abstract Inadequate allocation of accounting education resources and uneven spatial distribution are the key issues affecting the high-quality development of accounting education, and the arrival of the era of intelligent technology provides ideas for the rational allocation of higher education resources and transformation and upgrading. This paper constructs a multi-objective planning model for accounting education resource allocation and explores the solution method based on the fuzzy particle swarm algorithm. Population initialization is achieved by combining input-output fuzzification processing and particle swarm optimization search in fuzzy control. Subsequently, the fitness of every particle is assessed. Next, according to the formula of PSO algorithm update iteration, the position and speed are updated, the optimal solution of itself and the optimal solution of the population are updated, and the optimization search is continuously iterated. After the model is put into use the institutions in the western region with low and lower levels of efficiency in the allocation of accounting education resources decreased by 7%, and all the regions with low levels of efficiency have decreased. The number of configuration rounds of this paper’s method is smaller than the number of rounds of configuration conflicts of the PCA method and SVM method, which indicates that this paper’s method has good performance and optimizes the allocation of accounting education resources, making accounting education develop in a balanced way.

Perceived Soft Skills Needed and Posessed by Baccalureate Accounting Education Graduates for Effective Job Performance.

The study examined employers’ perception of the needed and possessed soft skills/competencies by Accounting Education Baccalaureate Graduates. The study is a descriptive survey design. The population for the study comprised of employers of Accounting Education baccalaureate graduates working in both private and public sectors in Enugu, South East Nigeria. Out of the population size 200 Employers of Accounting officers were selected using simple random sampling. A structured questionnaire made up of sections was developed for the study. Section A explored the perceived needed skills to perform effectively in their workplaces while Section B requested for the level of possession of the needed skills by the employees. Three experts validated the instrument. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The items were rated on a four (4) point Likert scale. Mean score was used to analyze the research questions and t-test was used in testing the hypotheses. The findings revealed employers generally perceived 95% of the listed skills as essential for employability of accounting education graduates while about 60% of those skills were moderately possessed. Only very few were highly possessed. The findings equally revealed that there is significant difference in the mean ratings of Private and Public sectors employers’ perception of needed and possessed skills, hence both null hypotheses were rejected. The researcher therefore recommended that Universities and other Higher institutions should ensure the development of these competencies during the formative years of these Accounting educators.

Assessing the Contribution of Accounting Education in Saudi Public Universities to Students' Professional Skills Development: A Study in Light of International Accounting Education Standards 3 (IES3)

Assessing the Contribution of Accounting Education in Saudi Public Universities to Students' Professional Skills Development: A Study in Light of International Accounting Education Standards 3 (IES3)

Assessing the Contribution of Accounting Education in Saudi Public Universities to Students' Professional Skills Development: A Study in Light of International Accounting Education Standards 3 (IES3)

Assessing the Contribution of Accounting Education in Saudi Public Universities to Students' Professional Skills Development: A Study in Light of International Accounting Education Standards 3 (IES3)

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.

Obstacles Facing the Development of Forensic Accounting Curricula within Australian Universities: Exploring Perspectives of Practitioners and Educators

Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts to address gaps in the provision of forensic accounting education. Despite these efforts, forensic accounting education is frequently omitted in university programs. This paper seeks to identify the obstacles that influence the transformation of forensic accounting knowledge into university programs. To do so, this study explores the perspectives of two groups: forensic accounting practitioners and university academics. Simi-structured interviews were conducted with the two groups to gather their perception. The findings show that the interdisciplinary nature of forensic accounting, the educator's relevant experience, and some other factors (e.g. university timetabling, calendar, venue arrangements, lack of forensic accounting instructional material, and professional and educational accreditations) are all obstacles facing the development process of forensic accounting. It is recommended for schools that do not have the required resources or are facing many obstacles in integrating forensic accounting education to offer an introductory elective course in the curriculum or utilize appropriately qualified guest speakers. The findings in this qualitative study could help educators in the development process of forensic accounting curricula.

Discussion on Innovation and Practice of College Accounting Education Model under Internet + Big Data Model

Discussion on Innovation and Practice of College Accounting Education Model under Internet + Big Data Model

Training on Improving the Implementation of Teaching Factory Learning at SMK Negeri Pagaralam

The «Free Schools» program was launched by the Indonesian government in 2020 to improve the quality of education in Indonesia. This program provides flexibility for schools in designing a curriculum tailored to student needs and potential. The objectives of this community service activity include realizing the vision and mission of the FKIP UPGRI Palembang Accounting Education Study Program, implementing the work program of the FKIP UPGRI Palembang Accounting Education Study Program, as well as providing knowledge and skills in education and financial management for students, teachers, education staff, and the like to face current developments. Learning can be an active process in which individuals construct their own knowledge through thought, experience, and interaction.