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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.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

In this case study, we offer an analysis of feedback from a student experience survey completed by Black undergraduate students who received proactive, targeted coaching and mentoring support during 2021–2022. All the students were studying at a large higher education institution in the United Kingdom which offers a broad range of degree courses by distance learning.

This paper reports on the intervention delivered and analyses the student experience of being offered, and receiving, proactive coaching and mentoring. It is based on the responses of 102 students who engaged with the experience survey after having self-selected to receive the intervention. What follows is an analysis of their experiences using a qualitative in vivo approach based on word frequency in students’ free-text comments.

The findings presented are that, in this intervention, students who self-select to receive coaching and mentoring support experience tangible (self-reported) behaviour changes with potentially longer term benefits for their studies. These include improved self-confidence and self-efficacy, increased proactive help-seeking behaviour, greater recognition of strengths and achievement and personal growth and self-awareness.

In presenting this case study, we aim to contribute to the growing corpus of practitioner case studies and research papers that show the benefits of coaching and mentoring in higher education and – more specifically – why coaching and mentoring can be a worthwhile targeted intervention for students from underrepresented backgrounds. This lends support to the growing consensus that students with positive, proactive help-seeking behaviours perform better than students not able to access support (Byrne et al., 2014). We conclude the case study with some practical implications for providers looking to provide targeted support to students.

Identifying the best predictors of environmental citizenship behavior (ECB) has been a major concern of both researchers and educators aimed at protecting environmental quality and sustain person-environment transactions. This study aims to examine the unique contribution of personality traits and self-efficacy beliefs to the ECB of university youth in Sri Lanka.

Quantitative research approach used. The internet-based survey method was used to collect data from undergraduates studying at six state universities and two nonstate universities. The measurement items of five personality traits, ECB and academic self-efficacy were adopted on established scales from the literature.

Multiple regression results revealed that the personality traits of extraversion, agreeableness and openness to experience, as well as academic self-efficacy, are significant predictors of ECB. Extraversion, agreeableness, conscientiousness and openness to experience significantly influenced academic self-efficacy. Model 6 of the PROCESS macro results indicated that academic self-efficacy partially mediated the contribution of extraversion, agreeableness and openness to experience traits to ECB.

These findings have broad implications for interventions aimed at enhancing youth environmental behavior. Whereas personality traits represent stable individual characteristics that mostly derive from individual hereditary endowment.

The study showed a holistic approach in explaining ECB that combined both personality traits and self-efficacy beliefs, indicating that they are interrelated and should not be treated in isolation.

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom, although the recommendations can apply to the entire curriculum. We describe three scenarios where our recommendations might apply – research/financial, tax, and accounting information system courses. Using a professional accounting research course and a financial course as examples, we start out broadly discussing a practitioner-coauthored professional case study approach that is applicable to any course, at any level. We then present a capstone undergraduate tax research course followed by an introduction of a specific project in an accounting information systems course. We include suggested syllabi, projects, and assessment rubrics throughout the discussion.

This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book.

This study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test.

The study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students.

The study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum.

Over the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era.

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.