Accounting Education Research Research Articles

Evolution of Research Streams and Future Research Directions in Accounting Education: Quantitative Systematic Literature Review

ABSTRACT This study comprehensively analyzes the landscape of accounting education research and constructs the agenda for future studies. We are specifically interested in investigating the current state of accounting education research and identifying areas that require further attention for its development. We employ a quantitative systematic literature review focusing on 673 academic articles from top-tier accounting journals. The study applies various bibliometric analyses, including co-citation, bibliographic coupling, keyword co-occurrence, topic burstiness, and thematic mapping, using HistCite, VOSviewer, CiteSpace, and R Bibliometrix software. Through rigorous examination, we identify three prominent research streams: (1) accounting pedagogy, (2) competencies, and (3) ethics. Furthermore, each stream discusses specific distinctive themes. This study suggests future investigations on leveraging the accounting education role in pursuing environmental sustainability and embracing technology to improve student engagement in post-pandemic learning. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M49; I20; I23.

AN ANALYSIS ON ACCOUNTING EDUCATION AND NATIONAL EDUCATION POLICY RESEARCH

AN ANALYSIS ON ACCOUNTING EDUCATION AND NATIONAL EDUCATION POLICY RESEARCH

Listen up! Listening skills in accounting education: gaps and proposed new research and teaching agendas

ABSTRACT Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students’ listening skills. It identifies gaps in the conceptualisation of listening within accounting education research. Research and teaching agendas are then developed which provide a framework for more effectively fostering the development of listening skills in accounting education. We identify the need for research and teaching around: why listening matters; the elements of effective listening; and developing listening skills. Greater focus on the interpersonal, social, and reflexive aspects of listening is needed, going beyond an existing focus on comprehension and information acquisition. There is also a need to explicitly address the role and benefits of listening in facilitating an ethical organisational culture, recognising the ethical dimensions of professional responsibility and active listening as part of empathetic leadership.

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

PurposeThis research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.Design/methodology/approachThe research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.FindingsThe study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.Practical implicationsThe study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.Originality/valueThe study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

Addressing the stagnation issue in accounting education research while incorporating mainstream publications and professional practice into the accounting curriculum

The accounting practice and academic research-oriented sides of the profession have had difficulties concerning the integration of their outputs. The practice side has maintained that very little of the “mainstream” research produced by academics has been of value in their day to day activities, and the research side has complained about the lack of cooperation as to the availability of data from the practice segment that is needed to conduct academic research. Add to this situation the teaching focused faculty of the profession, who contend that the research conducted in the “mainstream” is of little value to their efforts in teaching undergraduate and graduate students. Additionally, faculty in the classroom need input from the practice side to determine what information the students need to be successful after graduation. The problems were noted in 2012 by the AICPA and AAA supported Pathways Commission in their major report, with questionable efforts to date addressing the concerns. Take all of these components together and you have a view of our current “situation” in accounting.We attempt, in this paper, to further address the previously identified stagnation in accounting education research (Rebele and St. Pierre, 2015) and, at the same time, to bridge the gaps between these different accounting groups noted by the Pathways Commission. We do this by offering a potentially unique solution to address the current accounting environment. First, we analyze the findings from a mainstream research study that both examines the practice side of the equation and directly affects our classroom coverage of topics in several of the required undergraduate and graduate courses typically found in accounting programs around the country. Second, this paper breaks from many of the current education articles in that we examine what should be taught in the classroom based on actual real - world practice issues rather than hypothetical academic approaches to the topics covered. Third, our efforts in tying together the three components - mainstream research, practice, and classroom content - will hopefully move our colleagues in a direction that benefits our students and opens new accounting education research opportunities.

Educating the Future Accounting Professional: Actively Shaping Professional Identities for a Rapidly Changing World

Educating the Future Accounting Professional: Actively Shaping Professional Identities for a Rapidly Changing World

An Exploration of Indonesian Accounting Education Practices

This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.

Critical thinking in accounting education: Status and call to action

For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.

Accounting Education research. Gaining the deserved recognition

Accounting Education research. Gaining the deserved recognition

Introduction: A Proposed Agenda for Accounting Education Research

Introduction: A Proposed Agenda for Accounting Education Research

Research Initiatives in Accounting Education: Improving Learning Effectiveness

ABSTRACTLearning effectiveness is a commonly explored area of accounting education research. As the educational environment is continually changing and evolving, research on learning effectiveness will continue to be an area of great interest to accounting faculty and administrators alike. This essay explores five categories of change in accounting education: changing content and curriculum, changing content delivery methods, changing classroom environments, changing student demographics, and changing measures of learning and performance. Within each category, we discuss the changes and suggest future research to examine each aspect of learning effectiveness.

Research Initiatives in Accounting Education: Transforming Today's Students into Accounting Professionals

ABSTRACTAccounting education is part of the causal chains that produce every accounting outcome of interest to researchers and practitioners because of its power to determine which people become accountants and to shape their traits through training. In this essay, I characterize the trait-shaping power of accounting education using a framework I call the “selection/transformation framework.” I then show how this framework can facilitate the generation of important, novel accounting education research questions using the examples of materialistic values among accounting students, the underrepresentation of Black people in audit firms, and the communication skills of accounting graduates. The research program I advocate would require the use of a variety of methods, but my examples focus on archival methods because of my familiarity with them and their relatively infrequent use in the accounting education literature.

Beauty is in the eye of the beholder: Research quality in accounting education

Accounting education research is often considered not to be of comparable quality to other accounting research, thereby providing secondary careers for those researching within the niche sub-discipline. We present several factors that have influenced this perception, with the most notable being the various journal quality guides where specialist accounting education journals typically do not rank well. We also explore possible explanations for why specialist accounting education journals do not rank highly. We discuss the ill-defined and contested concept of research quality and research impact, concluding that the determination of research quality differs according to which stakeholder group is conducting the assessment; academe, the accounting profession, governments or students. We also discuss the findings from the three papers in this special issue and offer suggestions for future research in this area.

Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia

Purpose: International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different techniques and methods, but Partial Least Squares–Structural Equation Modeling (PLS-SEM) has gained very little concern. The present study aims to empirically assess the employability skills of accounting graduates under Accounting International Education Standards (IESs) in Tunisia as a MENA country. Research Methods: In this study, cross-sectional design with a questionnaire survey is adopted to obtain the perception of different respondents. Our study was based on multi-stakeholder analysis and a survey of 419 respondents, including university teachers, professional accountants and recent graduates in Tunisia. PLS-SEM was performed with Lisrel 8.8, using maximum likelihood estimates, to test the hypothesized models. Findings: The findings showed that the accounting education program in Tunisia allowed the development of intellectual, organizational and general skills significantly. However, interpersonal and communication skills were considered as the weak link of the accounting education program in Tunisia with the agreement of all respondents. In addition, divergent views were noted regarding the ability of the Tunisian accounting education program to develop technical and functional skills and personal skills. Implications for Research and Practice: These findings have implications for accounting academics in different universities, different employers and the target government authorities as well as the target IFAC member bodies.

A Conceptual Framework for Accounting Education Research

A Conceptual Framework for Accounting Education Research

The Intersection of Academia and Practice: Publishing in Leading U.S. Accounting Organizations' Journals

ABSTRACTFor the period 2013–2017, we examine top contributors to five practitioner journals published by leading U.S. accounting practitioner or professional organizations, based on an analysis of the authorship of over 1,000 main articles. Further, we survey leading contributors. Our authorship analysis reveals that the leading academic institutions and academic authors in practitioner journals are more likely to be top 100 in accounting education research, rather than in traditional academic accounting research. Further, most of the academic authors are tenured faculty members, and many have extensive practice experience. While some large accounting firms are leading contributors to practitioner journals, most of the top non-academic institutions are other accounting, consulting, and law firms. The survey findings highlight that authors' key motivations to publish in practitioner journals relate to potentially contributing to/influencing practice and gaining wide readership of their work, but the formal rewards to authors often are limited.

PENGARUH KECERDASAN EMOSIONAL TERHADAP PRESTASI BELAJAR MAHASISWA AKUNTANSI DENGAN VARIABEL MODERATING KEPERCAYAAN DIRI

Education was one of the way human increased their welfare. It's also power integrity which effected by emosion, ethics, trust and etc. In Framework of Development of Accounting Education Research which promulgated by the American Accounting(AAA), state that there were special research needs for accounting education. This research is evaluate the influence of emotional intelligenceto achievement learning accounting with self confidence as moderating variable.The research population were all of student accounting in Faculty Economic of Trisalai University. Samples were collected by used purposive sampling method, so acquired about 170 students. The research used regression analysis to analyse the data.. The result of research revealed that emotional intelligence and self confidence as modarating variable has no significant effect to achievement learning accounting.

The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.

Accounting Education Research History

Accounting Education Research History

KONTEMPLASI TUJUAN PENDIDIKAN AKUNTANSI: INTERPRETASI MAKNA BERBAGAI PERSPEKTIF

This study is a contemplation about accounting education objective from various perspective in accounting education research. Qualitative approach with interpretive paradigm are used in this study. The result of this contemplation is various perspective to formulate accounting education objective appropriate with national education objective, UUD 1945, and lesson goal in KKNI. There is only a little difference on redactional aspect however the substance is similar. Keyword: Accounting Education, Objective, Perspective