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Book part
Publication date: 14 December 2023

Muni Kelly and Nana Y. Amoah

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…

Abstract

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.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 9 May 2023

Ernest Bruce-Twum

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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

Originality/value

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.

Details

Quality Assurance in Education, vol. 31 no. 4
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 2 May 2023

Ahmad Bukhori Muslim, Fuad Abdul Hamied, Moh Fakry Gaffar, Maria Elvira Asuan, Syakirah Samsudin, Watsatree Diteeyont, Margana Margana, Ani Wilujeng Suryani, Jessie PNG, Rini Solihat, Tina Priyantin, Nina Cassandra, Gunadi Gunadi and Sumalee Sitthikorn

This study aims to explore some benefits and challenges of establishing an international accreditation for teacher education institutions (TEIs) by AsTEN Quality Assurance Agency…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical/social implications

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.

Originality/value

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

Details

Quality Assurance in Education, vol. 31 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

Content available
Book part
Publication date: 11 December 2023

Abstract

Details

Quality Assurance in Higher Education in the Middle East: Practices and Perspectives
Type: Book
ISBN: 978-1-80262-556-1

Article
Publication date: 28 February 2024

Nedal Sawan, Krayyem Al-Hajaya, Mohammad Alshhadat and Rami Ibrahim A. Salem

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 20 November 2023

David Yates and Muhammad Al Mahameed

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)…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Social implications

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.

Originality/value

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).

Details

Accounting Research Journal, vol. 36 no. 6
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 13 December 2023

J. Srikanth Reddy, Ritu Sharma and Narain Gupta

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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical 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.

Originality/value

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.

Details

International Journal of Educational Management, vol. 38 no. 1
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 6 March 2024

Radiah Othman and Rashid Ameer

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…

Abstract

Purpose

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

Design/methodology/approach

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

Findings

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

Practical implications

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

Originality/value

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 9 January 2024

Sanobar Siddiqui and Camillo Lento

This paper explores who among the AACSB categorization of academics conducts the scholarship of teaching and learning (SoTL) research within business schools and how…

Abstract

Purpose

This paper explores who among the AACSB categorization of academics conducts the scholarship of teaching and learning (SoTL) research within business schools and how AACSB-accredited business schools capture SoTL research as part of their portfolio of intellectual contributions.

Design/methodology/approach

This study adopts a qualitative-method research design by collecting primary data through surveys, semi-structured interviews and secondary data in policy documents focused on AACSB-accredited business schools in Canada and the United States.

Findings

The findings establish that scholarly and practice academics who possess rigorously acquired research skills due to their terminal degrees are most likely to conduct SoTL research. The results also reveal an even split among respondents regarding whether their AACSB-accredited business school captures SoTL with their journal ranking frameworks.

Practical implications

Based on the findings, two recommendations are offered to foster more SoTL research at AACSB-accredited schools. First, higher education leaders (e.g. business school deans) can further inculcate a culture of SoTL research at the department and institutional levels by creating communities of practice (CoPs). Second, AACSB-accredited business schools could adopt more inclusive journal ranking frameworks to capture better and incentivize SoTL research.

Originality/value

This is the first known study to explore how AACSB Standards 3 and 8 are implemented and operationalized regarding SoTL research. Understanding how these standards are adopted and implemented could help institutional leaders, standard setters and administrators better facilitate SoTL research.

Details

International Journal of Educational Management, vol. 38 no. 1
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 5 December 2023

Esra Aldhaen and Udo Braendle

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for…

Abstract

Purpose

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for their higher quality, financial stability, stakeholder acceptance and overall growth compared to non-accredited educational institutions. Given these positive outcomes, this study aims to explore the role of accreditation in fostering financial innovation and business sustainability.

Design/methodology/approach

The study used a qualitative design to understand this relationship, engaging 36 leaders from Advance Collegiate Schools of Business-accredited business schools in the Gulf Cooperation Council region as participants to collect data. Semi-structured interviews were conducted to gain an in-depth understanding of the topic. Data were analysed using the content analysis method.

Findings

That accreditation significantly influences the business sustainability of these schools. In addition, although the direct impact of accreditation on financial innovation may not be immediately apparent, it was observed that financial inflows experienced remarkable growth after obtaining accreditation.

Originality/value

While the effects of accreditation have been thoroughly researched, its influence on financial innovation and business sustainability remains unexplored. This study aims to discern if accredited educational institutions excel in financial innovation and maintaining sustainable business practices. These findings have important implications as they guide university administrators to maximise the benefits of accrediting their business schools.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

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1 – 10 of 405