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1 – 10 of over 1000
Open Access
Article
Publication date: 25 December 2023

Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…

Abstract

Purpose

This 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/approach

The 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.

Findings

The 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 implications

The 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/value

The 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.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 28 September 2023

Mohammed A. Alzahrane

The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and…

Abstract

Purpose

The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.

Design/methodology/approach

The study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.

Findings

The study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.

Originality/value

The study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 12 September 2019

Shanmugavel Rajeevan

The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting

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Abstract

Purpose

The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka.

Design/methodology/approach

A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent.

Findings

The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka.

Practical implications

The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum.

Originality/value

The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.

Details

Asian Journal of Accounting Research, vol. 4 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 1 December 2020

Shanmugavel Rajeevan

This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of…

4360

Abstract

Purpose

This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world.

Design/methodology/approach

A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%.

Findings

It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning and industry specific training at an early stage of their academic education. Universities and professional institutes can work together to develop a curriculum to create an elite league of accounting professionals.

Practical implications

The insights of this study would provide guidance to educators on how to develop an advance experiential learning structure for students that reflects the current accounting practices and technologies involved.

Originality/value

This study contributes to the existing literature by means of providing an alternative teaching method for undergraduate accounting degree program.

Details

Vilakshan - XIMB Journal of Management, vol. 17 no. 1/2
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 2 July 2021

Hashem Alshurafat, Mohannad Obeid Al Shbail and Ebrahim Mansour

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

17157

Abstract

Purpose

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Design/methodology/approach

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

Findings

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

Practical implications

It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

Originality/value

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 11 March 2022

Collins Sankay Oboh and Eddy Olajide Omolehinwa

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

1103

Abstract

Purpose

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

Design/methodology/approach

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

Findings

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

Research limitations/implications

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

Practical implications

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

Social implications

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

Originality/value

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

Details

RAUSP Management Journal, vol. 57 no. 2
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 3 May 2022

Corlia Joynt

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to…

1655

Abstract

Purpose

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting knowledge. The study also evaluates the effectiveness of the course using econometric techniques. Treatment effects are considered when interpreting the results.

Design/methodology/approach

This voluntary intervention used a quasi-experimental research design and quantitative techniques, including the application of propensity score matching (PSM), to isolate the treatment effect on the treated and untreated groups.

Findings

A positive and significant association is reported between attending the bridging course and performance in the first assessment.

Research limitations/implications

A bridging course in accounting offers higher educators an opportunity to ensure that students are academically better prepared when entering university. This course provides adequate prior knowledge from which a student will benefit during the first assessments, which may contribute to increased self-efficacy and retention. This intervention has social implications for students as they can interact, participate and easily transition from school to university. Social implications include learning communities that are formed at the onset of their studies.

Originality/value

Bridging courses have been presented in other disciplines with positive results but not yet in accounting. Bridging courses in accounting are viable interventions to address gaps in prior knowledge and assist with the transition from school to university. This study expands literature by demonstrating the application and interpretation of PSM in quasi-experimental designs.

Open Access
Article
Publication date: 27 February 2024

Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Abstract

Purpose

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Design/methodology/approach

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

Findings

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

Originality/value

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Open Access
Article
Publication date: 19 October 2021

Tatiana Garanina, Mikko Ranta and John Dumay

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss…

18173

Abstract

Purpose

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry.

Design/methodology/approach

This study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.

Findings

Blockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.

Research limitations/implications

The authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.

Practical implications

The possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.

Originality/value

The authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 4 July 2023

Lucrezia Songini, Anna Pistoni, Niccolò Comerio and Patrizia Tettamanzi

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research…

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Abstract

Purpose

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

Design/methodology/approach

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

Findings

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

Originality/value

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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