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Due to its technical focus, the introductory accounting course has a hierarchical knowledge structure that requires students to master and integrate abstract knowledge which builds on itself over time. The purpose of this paper is to explore the relationship between engagement and examination performance for students enrolled in a hierarchically structured course.

This research involves a retrospective study of an introduction to accounting course examining the relationship between increased engagement and examination performance. Students are provided opportunities for engagement through assigned homework and optional ungraded assignments. Performance is measured by scores on each of three examinations conducted throughout the semester.

The study finds that additional engagement in assignments has no significant impact on mid-semester examination performance; however, sustained engagement throughout the semester has a cumulative impact on final examination performance. Moreover, students that perform well on mid-semester examinations do not benefit from additional engagement, whereas students that perform poorly on the mid-semester examinations exhibit substantially higher final examination scores from sustained engagement.

This study illustrates the complex interplay between engagement and performance and the timing of performance gains. The implication for educators is that increased sustained engagement is likely to result in increased but delayed student performance gains in disciplines with hierarchical knowledge structures.

This study contributes to the literature in its examination of the timing of performance benefits gained from increased engagement in courses with a cumulative knowledge base.

Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their performance (Bandura 1977). Self beliefs can influence behaviour choices, determine the amount of effort needed and for how long, and encourage thought patterns and emotional behaviours necessary to succeed. It is theorised that students with unrealistic expectations (especially overly optimistic expectations) may have difficulty aligning efforts with desired performance levels and, as a result, perform more poorly. In this study, selfefficacy is operationalised as the difference between actual and predicted examination performance. Prediction errors in the final examination marks (MERR) and prediction error in the overall course grade (GERR) of a second year management accounting course are used as measures of Self‐efficacy. Using regression analysis, the results indicate that the efficacy measures are significant and positively related to course performance. This suggests that students who are more conservative in their expectations of the course results perform better than those who are more optimistic. The findings also showed that student characteristics of previous academic achievements (CGPA) and hours of study per week (HRWK) explained more that 40 per cent of the variations in the self‐efficacy measures. The higher a student’s CGPA, the more conservative or cautious he is in the prediction of his final course performance. The more pessimistic a student is of his final course performance, the lower the number of hours he estimates for studying the course.

Investigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002. This publication provided a comparative analysis of professional accountancy education in 25 countries worldwide, using a model developed for the classification of accountancy education systems. The rationale behind such an exercise is to promote educational exchange and facilitate educational development. The Karreman study only covered two countries in Africa, namely South Africa and Kenya. This study expands the Karreman study by comparing and benchmarking the professional accountancy education programmes in six member countries of the Eastern, Central and Southern African Federation of Accountants (ECSAFA) using the Karreman methodology. This study reports the results of a questionnaire survey to which seven accountancy bodies located in six countries responded. The results of this study revealed mostly agreement with the Karreman model. All the countries could be categorised as developing countries with common law/Roman‐Dutch legal systems and with a strong British influence. Thus similarities in regulation, education and practical experience are expected. The professional bodies tend towards professional selfregulation with low to medium membership regulation. All countries require practical experience before qualifying, and a theoretical approach to the final examination predominates. The study also shows that there is co‐operation in the region.

The Conference season will shortly be upon us. No sooner have librarians returned from their holidays than they will be packing their bags again, either for Edinburgh, London, Hastings or Denmark. If they are Scotland‐bound, it will be the I.F.L.A. Conference that will be attracting them. Those coming to London will be concerned with the F.I.D. Conference to be held from 6 to 16 of September. This is rapidly followed by the Library Association's own conference at Hastings in the third week of September, and then some librarians will be on their way to Denmark for the Anglo‐Scandinavian meetings. Truly a gaggle of conferences all of a piece, but this happens to be an exceptional year. Not always do we have the pleasure of welcoming the I.F.L.A. and F.I.D. Conferences to this country, but we are delighted to have them and wish all delegates a happy and successful time. As for the Anglo‐Scandinavian Conference, that only takes place every four or five years, and this year it is the turn of Denmark to be the host country. We can be sure that our Danish colleagues will be excellent hosts, both during the meetings and for the library study tour that follows them.

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of accounting students enrolled for the Controlling course in Romania.

The employed research methodology relies on two instruments: a questionnaire and the examination process. Cluster analysis is used in analyzing students’ grades. Determinants of students’ academic performance are discussed by using factor analysis.

Comparing students’ self-acknowledged grades with those assessed by the educator, we document the necessity of further work in enhancing students’ ability to better assess their academic performance. Questions belonging to the application and analysis levels seem to be preferred by students.

We raise a series of theoretical questions in the area of examination performance. The obtained results in relation to the assessment of accounting students’ academic performance and its determinants offer useful insights for accounting educators.

Our chapter tests the use of Bloom’s taxonomy in the context of an emerging country’s educational system that lacked consistency and faced significant challenges throughout history. We also consider two measures for students’ academic performance as perceptions upon what should be the same result of the teaching–learning process. The chapter addresses the evolutions and particularities of the Romanian academic environment in the area of economics, developing a brief analysis meant to position the testing of the proposed research design.

Reports on discussions that took place at a series of specialist seminars and workshops on research degree examining organised by the UK Council for Graduate Education during 2000/2001 at various venues in the UK. Debates the processes and procedures of research degree examination in the UK in terms of variations in practice that exist along with principles that signal a common identity. Takes account of the effects of developments in, for example, professional doctorates and the PhD by published work and on perceptions of the “traditional” examination. Issues addressed include: the composition of PhD examining panels and the roles of individual examiners; the training and qualification of examiners; the purpose and nature of the oral examination; the tension between examination of the process of training and that of the “finished product” (which the thesis may be seen to represent). Argues for the need for more transparency about examination processes, for challenge to common assumptions and for a refocusing on research degree examination as a process of assessment.

It is much easier to get a degree than a professional qualification in business studies. Many factors can contribute to the difference in success rates achieved on these two types of course. For example, on a degree programme it is possible for students to be taught by the person who has set the syllabus, devised the reading list, and set the examination paper. In contrast students preparing for professional examinations may be receiving their tuition from tutors who have had no part in these processes, or any contact with the people responsible for them. The advice provided to tutors by professional bodies varies but, whatever its level, one cannot escape the fact that students are largely dependent on their tutors' own interpretation of the unique expectations of each professional body. This disparity between an internal and external programme of study must be expected to contribute to the considerable difference in pass rates.

DRAUGHTSMEN can make a major contribution to productivity provided they are trained in work study. This fact emerged from a paper presented by Mr. B. A. Dyson, General Manager (Overseas Production) of Hoover Ltd., to a joint work study conference organised by the British Institute of Management.

The aim of this paper is to evaluate the influence of distance learning of the subject Operational Research in terms of the impact of the COVID-19 pandemic on the quality of teaching and the success of this course, to find out the satisfaction of students with the online learning, and the impact on the performance.

Grades of students from the subject were collected from the Faculty of Business and Economics of Mendel University in Brno between 2009 and 2021. A questionnaire concerning the views of students on online teaching of the subject and its comparison with face-to-face teaching was conducted, and the data obtained from 94 respondents were statistically processed by cluster analysis and the K-means method.

A comparison of the results of examinations from the years taught in classical face-to-face form and from the period when teaching took place only online showed no significant effect on the final grades of the students. The results show that the students were basically divided into two-halves: one-half that preferred online teaching and the other that supported a more face-to-face form of teaching. Most of the students highly appreciated the tutorial videos provided because of the possibility of repeated viewing.

The paper shows that online teaching may be a suitable replacement for standard teaching. The paper answers the question whether some online elements can be integrated in the standard form of teaching.