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This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.

This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.

The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.

As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in accounting develops these types of skills.

The present paper collected its data from a survey administered in September, 2007 to undergraduate students studying at an Australian university located in the nation's capital. The questionnaires were distributed to students who were enrolled in both a Bachelor of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major in any business‐related subject including business administration, human relations, finance, financial planning, and accounting. From a total response of 174 students, 165 students were identified as effective respondents.

The findings have indicated that accounting programs produce a limited impact on improving students' self‐efficacy in relation to what is required in today's accounting profession. An improvement is found in one's self‐efficacy of analytical skills only. Further analysis confirmed that there are other stronger predictors such as job experiences and the native language of English, which will affect students' higher self‐efficacy of generic skills.

This paper successfully contributes to the literature on students' self‐efficacy by providing the first empirical evidence on the effect that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting environment.

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.

Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.

The outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.

The results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).

While more and more organizations commit to transformation projects with the aim of redesigning simultaneously their workspaces, work organization, and technologies, the design process supporting such projects remains largely understudied. This paper examines the political tensions that occur when such processes unfold as well as their implications for project management. By doing so, the paper counterbalances the prescriptive and normative literature on “New Ways of Working” which largely overlooks the political complexity of such projects.

The paper is based on a qualitative study of a triple design process in a media company. Data collection mainly consists of a nine-month process of non-participant observation of weekly meetings held by the strategic group in charge of the project. Semi-structured interviews with members of the executive committee have also been conducted.

The analysis illustrates how space, organization and technology are gradually designed and structured. Four interconnected and often concealed mechanisms that support triple design processes are identified: political tensions, unexpected twists, conflicting temporalities and arbitration measures.

The originality of the paper lies in breaking down the concept of design in three separate objects – organization, space and technology – and examining how these objects were conjointly problematized by an organization in transformation, whereas existing studies often investigate organization design, space design or technology design in isolation.

The purpose of this paper is to explore the recent financial trends affecting grain and farm supply cooperatives.

Review of and descriptive analysis of current cooperative finance topics.

In recent years three important trends have become apparent among grain marketing and farm supply cooperatives. These farmer-owned firms have been rapidly investing in infrastructure, reformulating profit distribution and equity strategies, and have pursued consolidation with other cooperatives.

Grain and farm supply cooperatives are changing at a rapid clip to meet the needs of their evolving and growing farmer-owners. New research is needed to help these cooperatives meet these needs, and this paper identifies new areas of research in cooperative finance.

Defines legitimation. Proposes six social factors or forces for analysing the current bases for legitimation in information systems development. Argues that if the directions of these forces shift, it could signal a major social change. Asserts that consideration of the concepts related to the six factors can help information systems researchers to sense emergent issues.