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The purpose of this study was to examine curricular innovation in accounting using multivariate analysis of variance (MANOVA) and t-test to measure the effects of transformative sustainability education in accounting on the attitudes of male and female undergraduate accounting students at a public university in the southwestern USA toward the four sustainable development dimensions of environment, economy, society and education.

A quasi-experimental research methodology using data from a convenience sample of 157 accounting students’ responses to an online Qualtrics survey compared the attitudes of male and female undergraduate accounting students who had sustainability education in accounting to those who did not toward the four aspects of environment, economy, society and education for sustainable development using correlation, MANOVA, independent- and paired-samples t-tests.

While there were no significant differences between the male and female accounting students’ attitudes who had sustainability education and those who did not, there were significant differences between some dimensions of sustainable development with medium effect sizes, and correlations between the students’ attitudes were moderate, positive and significant.

This study was relatively small and conducted at one university, but the results indicated that the students consider sustainability education valuable to their future careers, which is important for future curriculum development.

This study showed that transformative sustainability education does not produce gender differences in students’ attitudes toward sustainable development.

To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.

The suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.

The model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.

In the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

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.

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.

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.

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.

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.

Based on student responses to a set of customized questionnaires, this study aims to present evidence that while student evaluations of instructors and courses remain consistent, a designated mobile app enhances perceived online learning experience.

This study addresses quality assurance issues in accelerated online graduate-level education by identifying factors that influence nontraditional adult student preferences for using mobile applications (apps).

It is evident that affordability and functionality are the two most important determinants of nontraditional student preferences for app-based learning, followed by mobility and ease of purchase.

These findings underscore the potential of app learning to bolster positive perceptions of online education. Findings of this study imply that integrating additional app learning tools can be used as a quality assurance mechanism and enhance nontraditional students’ satisfaction through improving their perceived online learning experience.

This study examined subjective numeracy and its relationship with accounting judgements on probability issues.

A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.

The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.

Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.

Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.

This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.

This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs).

The primary data for the study were collected using a questionnaire survey and descriptively analysed.

The findings revealed that there is some use of technology in terms of the Blackboard and PowerPoint presentations but blogs and wikis have very limited use. An aspect that does not seem to be integrated fully yet is the use of blended technology and a flipped classroom.

The study findings offer a picture of how technology, blended learning and the flipped classroom technique were utilised with accountancy students prior to the coronavirus disease 2019 (COVID-19) pandemic. This information is valuable for accounting educators and by extension to other aspects of business studies disciplines in providing a comparison between the pre-COVID-19 scenario and the current one and thus enabling an evaluation of advancement in the application of these teaching strategies as a result of the pressure imposed by social distancing. Such intelligence will facilitate the identification of areas where enhancing learning outcomes has been possible and point to opportunities for improved student experience.

Where COVID-19 brought about significant structural change in teaching and learning in the HE environment, this study represents a pre-COVID-19 consideration of student perceptions on blended learning and flipped classroom. This study thus has the potential to anchor future relevant studies that consider the post-COVID-19 environment.

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.