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This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students.

The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis.

Results indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors.

The findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education.

The study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected.

The purpose of this paper is to investigate how centres of calculation, now emerging in connection with social media, impact on the process of acting on distant customers. Specifically, the authors are interested in exploring how the distance between the organization and its customer is affected and how knowledge is accumulated within this centre.

A case study in an Italian telecommunication company was conducted over a time horizon of two years, analysing data sources in the form of interviews, documents and reports, corporate website, social media platforms and participants’ observations. With the adoption of social media, the company configured a new centre of calculation, called monitoring room, in the attempt to accumulate knowledge about its customers. The authors unpacked the activity of the centre of calculation discussing its ability to perform action upon a distant periphery and the process of knowledge accumulation inside the centre itself.

The results highlight the implication of social media for “action at a distance”. On the one hand, social media blurs the distinction between the centre and a periphery giving rise to a de-centring, and stimulating a joint control activity between the customer and the organization. On the other hand, social media was found vulnerable in providing a unique knowledge about customers: accumulation cycles that exploit social media data can be replicated by users with skills in data analytics and the knowledge they provide might conflict with knowledge provided by traditional data.

The authors contribute to an emergent stream of literature that is investigating accounting implications derived from social media, by underlying the controversial effects connected with centres of calculation enacted by social media data. The authors suggest that, while social media data provide the organization with huge amount of information real time, at the same time, it contributes to de-centring allowing customers and external actors to act upon the organization, rather than improving knowledge inside the centre.

Most undergraduate and graduate financial accounting exercises follow a “forward based” pedagogical approach where students learn how accounting events (causes) are captured in the accounting system and appear on the financial statements (effects). While these forward based approaches are necessary and effective ways to teach the fundamentals of accounting, they provide a relatively narrow procedural perspective on how to use such knowledge. The reality is that many students will be required to solve problems where the ultimate goal is to discern the causes of financial statement outcomes. To solve such problems, “backward based” procedural knowledge is required. Research in cognitive psychology indicates students need exposure to problems that require different procedural knowledge to develop the flexible problem solving schemas necessary to address problems with different end goals (Chen & Mo, 2004). We present a series of financial accounting exercises designed to help students develop skills associated with analyzing financial statement outcomes (effects) to determine the causal accounting events. The exercises also provide a comprehensive review of the primary financial accounting topics typically addressed in introductory accounting courses. This allows the exercises to be used as an ongoing end of chapter review problem or as a comprehensive course review exercise.

The discipline of management is, among other things, the skill of translating accounting information into behaviour. Where the knowledge and skills of employees are the principal asset of an organisation, current key performance indicators rarely provide appropriate or relevant information and indeed may be misleading to management. Because managing the knowledge and skills of employees is the current organisational challenge (Handy, 1996), it is time that serious consideration is given to the development of measures that meet this challenge. Management accounting provides an attractive concept, namely, the balanced scorecard, to assist management in the assessment of organisational performance. Its usefulness is often questioned because of a lack of relevant measures in the fourth quadrant. This paper considers, in relation to the human element of an organisation, how it may be possible to strengthen the innovation and learning perspective of the balanced scorecard. The aim is to provide information that allows managements to monitor the performance of their human resources and also enables others to assess managements' ability to nurture and to augment the talent and accumulated knowledge of their organisations' human resources. This model may well be considered the beginning of Puxty's (1993) long road in search of a planning, control and performance measurement system that accounts for the human element of an organisation's intellectual assets.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

The Gandhian-Vedic approach to development is synonymous with the advancement of spiritual agency. It emancipates society by trying to raise people's interconnectedness with nature, mitigating capitalism's hegemony of consumerism on people's psyche and hence reducing the chances of individuals perpetuating the cycle of exploitation by adhering to capitalist norms. That is, the Gandhian-Vedic approach to discursive accountability minimises the risk of circularity in the dialectics of contradictions, which occurs when consenting behaviour replaces existing contradictions with another set of contradictions. It enables the actor to step off capitalism's treadmill of materialism and exploitation by centralising spiritual development. Its spiritual revolution involves caring for the whole whilst engaging with social structures. Here the Gandhian-Vedic logic is extended to emancipatory accounting by developing accounting as a discursive risk assessment tool that minimises the fragmentation of time and space aspects of performance. Its holistic representation of performance could change perceptions about interconnectedness between an individual's behaviour, nature and society. It is the antithesis of conventional accounting's prioritisation of private interest over responsibility for the whole.

Considering the importance of human capital in innovation, entrepreneurship and thus economic development, this study attempts to examine formal learning as a mechanism of human capital development in institutions of higher learning. Ironically, students in such institutions are automatically assumed to learn and accumulate pertinent capacity, which would then enable them to compete in the business world or pursue further studies in future. Consequently, lack of this cognizance culminates in little being known about how students learn to accumulate knowledge, skills and requisite competencies. Notwithstanding this, the challenges posed in the twenty-first century require well-rounded students those especially who can address the global transformations witnessed in the business arena. The purpose of this paper is an attempt to fill this gap using data from the University of Dubai (UD) to examine how formal learning takes place in an institution and what determines it.

Learning is conceptualized in terms of knowledge, skills and competencies accumulated as proxied by cumulative general point aggregate. All the data used came from the UD. In addition to in-depth descriptive analysis, the study uses limited dependent techniques to identify the most significant determinants of institutional learning.

The empirical results generated indicate that demographic characteristics such as age, nationality and gender had a positive effect on learning. Moreover, a student’s initial condition influenced his/her learning positively. Whereas the mode of study under personal preferences did not seem to affect learning, the number of course sections taken had a positive influence on learning. As anticipated, student transfer had a negative influence on learning. The number of credit hours accumulated affected learning positively.

The main limitation of this study is that results are only applicable within a limited geographical scope, and thus they cannot be generalized for global consumption. Nonetheless, the discussion and results obtained make insights to any future-related studies.

As pointed out in the previous sections, learning will be conceptualized in the form of knowledge, skills and competency acquisition. In a school setting, knowledge, skills and competencies are better captured by the grade attained in each subject. The general student learning can, therefore, be equally captured by the cumulative grade point aggregate. The authors purport that learning can be visualized, or in other words conceptualized, as a complex process that is determined by five main factors that include demographic characteristics; student initial condition; personal preferences and choices; and time factor curriculum and anticipated future career.

A self‐help guide to achieving success in business. Directed more towards the self‐employed, it is relevant to other managers in organizations. Divided into clear sections on creativity and dealing with change; importance of clear goal setting; developing winning business and marketing strategies; negotiating skills; leadership; financial skills; and time management.

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.

Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.

The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1,000 different scholars, 200 distinguished journals and 7,600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Finally, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count.

This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.

Techniques are actions. Reasons for actions tell of objectives, such as the need men have to review the results of prior decisions. Convincing support for an orderly methodology can be sought in the orderly structure of accounting ideology, and a basis for constructive criticism lies in clear knowledge of how things are in the present. This ability to learn by experience rests on knowledge of prior experience, and knowledge means that those prior events are understood.