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For over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance Collegiate Schools of Business (AACSB), 2013, 2018; Accounting Education Change Commission (AECC), 1990; American Institute of Certified Public Accountant (AICPA), 1996; Behn et al., 2012; Lawson et al., 2014; PricewaterhouseCoopers (PWC), 2013). In addition to stakeholder expectations, the inclusion of data analytics as a key area in both the business and accounting accreditation standards of the AACSB signals the urgent need for accounting programs to incorporate data analytics into their accounting curricula. This paper examines the extent of the integration of data analytics in the curricula of accounting programs with separate accounting AACSB accreditation. The paper also identifies possible barriers to integrating data analytics into the accounting curriculum. The results of this study indicate that of the 177 AACSB-accredited accounting programs, 79 (44.6%) offer data analytics courses at either the undergraduate or graduate level or as a special track. The results also indicate that 41 (23.16%) offer data analytics courses in their undergraduate curriculum, 61 (35.88%) at the graduate level, and 12 (6.80%) offer specialized tracks for accounting data analytics. Taken together, the findings indicate an encouraging trend, albeit slow, toward the integration of data analytics into the accounting curriculum.

The purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited freedom posed by accreditation schemes is used by HEIs by way of translation.

Through document studies of policy documents and the institutional self-assessment reports, the paper follows the concept of quality from the international level to the Danish national level, and onwards into the individual HEIs, where the authors examine how notions of quality are constructed through the translation of national regulation, guidelines and procedures of accreditation into the self-narratives of the self-assessment reports.

The authors find that the national guidelines for accreditation represents a complex translation of supranational guidelines by minimizing certain aspects and enhancing others. This national translation is then analyzed as the frame for the institutional translations where the analysis reveals how HEIs exercise a great deal of agency, within a quite narrow frame constituted by regulations and guidelines.

By using the Olivers (1991) typology of organizational responses, the authors discuss how the HEIs not only imitate and abide to institutionalized norms and concepts of quality but also reformulate, edit, omit and enhance certain elements of quality. The authors demonstrate that when accreditation meets the HEIs, it is clearly the national agendas that are most pervasive and offer the most relevant vocabulary for the HEIs.

Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in education on the quality of the accounting programme offered by a chartered private university in Ghana.

A survey questionnaire was sent to 150 alumni from a private university who graduated between 2011 and 2015 to gather data and analysed using descriptive statistical methods and hierarchical factor analysis.

In contrast to the perception of low-quality programmes in private universities in Ghana, the alumni group believed that the private institution offered good-quality accounting programmes. The accounting programme was accessed to be fit for its purpose, and it has generally transformed the lives of the alumni group, thus making the programme meet their quality expectations.

The study’s findings are an important contribution to the debate on the quality of private universities programmes in general and specifically in accounting.

Although some research has been done on quality assurances and accounting programmes in public universities in Ghana, the authors know very little about the quality in private universities. The study presents the opinions of an alumni group on the controversy over private universities quality of education. This study closes a gap in the literature.

This study aims to explore some benefits and challenges of establishing an international accreditation for teacher education institutions (TEIs) by AsTEN Quality Assurance Agency. This specific accreditation agency is expected to improve the quality of teaching, learning and research at TEIs in ASEAN region.

The qualitative study generates data from questionnaires and online semi-structured interviews among ASEAN academics. They work as teacher educators in Indonesia, Singapore, Thailand and Malaysia.

As findings show, participating academics from Indonesia, Singapore, Malaysia, the Philippines, Thailand and Brunei Darussalam believe that it is necessary to have a specific international accreditation agency that can properly accommodate particular standards of teacher education. This accommodation is expected to increase the governance of quality teaching, learning and researching to prepare more competent and professional future teachers. Participating academics also acknowledge some potential challenges this specific accreditation agency may have, including local acceptance by national governments in ASEAN region and global acknowledgement from international accrediting agencies, mostly based in Global North countries.

The study only involves academics in five ASEAN countries of Indonesia, Malaysia, Singapore, Thailand and the Philippines so that it may have less international acceptance.

The study also identifies aspects and mechanisms of blended online-onsite international accreditation application for TEIs, which grows its significance because of technological advancement, efficiency and prolonged COVID-19 pandemic.

The study provides a digital accreditation system for TEIs, particularly in ASEAN region. This originality is important in this era of Internet of Things.

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education.

The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines.

The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE.

The paper is a reflexive polemic and so is limited by this written style and presentation.

The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology.

The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

The present paper concerns the domestic and international accreditations of business schools to find the commonalities in various accreditation standards. The study also addresses cost involvement and comparisons between various accreditations.

The research examined the requirements, methods and preparations for many national and international accrediting authorities. The accreditation criteria, history and guidelines were collected from secondary data sources. The content analysis was used to draw conclusions about the similarities and differences between the data sources and identify any differences and similarities between various accreditations.

The study found commonalities across accreditation standards and cost analyses, helping institutions achieve suitable accreditations. To unify the administrative procedure at the institutional level and reduce duplicates for schools seeking multiple accreditations, similarities in all accreditation requirements are analysed. The comparison helps organisations determine which accreditation standard best suits their needs and goals. Schools with limited budgets might compare accreditation costs to determine which are worth pursuing.

This study is limited to comparing a few accreditation bodies related to management education. In future research, the study may be extended to other areas. The use of the approach developed in this study for evaluating accreditation agencies of different streams, such as engineering, science and medicine, will be the study's future implications.

The research indicates that schools can streamline accreditation by identifying commonalities, aligning procedures, comparing standards and conducting cost assessments. These insights aid efficient accreditation and inform accrediting bodies' framework enhancements. Standards facilitate global performance comparisons.

This is likely the first study to compare Indian and international accreditations using the accreditation frameworks and cost analyses using comparative analysis. The study recommends strategies for achieving academic benchmarks through continuous improvement activities and success in international competition.