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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.

We conducted both a field study and an experiment to examine why college students use laptops for note-taking, and how it impacts their performance in a managerial accounting course. Our study is unique because it takes place in an accounting setting, it incorporates the use of an interactive note packet, and it compares the effect of computer use among students in the lower half versus upper half of academic performance. We found that students chose to use a laptop to complete the notes primarily because of its ease, while those taking longhand notes did so because they felt it enhanced their learning. There was no significant difference in average test scores and course grades between the two groups overall or among students in the upper half of academic performance. However, the use of a laptop had a strong negative effect on students in the lower half of academic performance.

Firms use Relative Performance Information (RPI) to improve employee performance; however, differences in employees’ remote work environments call into question whether RPI improves performance in remote work arrangements. By manipulating RPI provision across sections, the authors examine whether RPI improves performance in remote work arrangements using a field experiment in introductory accounting courses taught during the COVID-19 pandemic. The authors found that RPI improves performance in a remote work setting, as students receiving RPI achieved higher exam scores and increased their exam scores to a greater extent than students who did not receive RPI. The authors also found that lower performers improved performance more than higher performers in response to RPI, and the effect of RPI was more pronounced in those closest to meaningful thresholds. These results inform practice on the expected benefits of implementing RPI in a remote work setting.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.

Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.

Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.

This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.

The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case.

Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs).

This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017.

The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017.

The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making.

The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.

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.

This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

This study aims to examine student perceptions regarding the mid-semester transition from face-to-face to online delivery in an accounting course during spring 2020.

Due to the COVID-19 pandemic, numerous universities and colleges worldwide transitioned from face-to-face instruction to online delivery during spring 2020. We find some evidence in line with prior literature that COVID-19 affected student learning experience from various aspects.

Thanks in part to effective teaching techniques implemented by the instructor during the transition, including online lecture videos recorded by the instructor, online class materials, early posting of answer keys, frequent communication through emails and bonus points for watching lecture videos, students still perceived their learning outcomes positively in general.

These teaching techniques can be used to enhance student learning experience and satisfaction during class modality transitions in unforeseen circumstances, for both hybrid and online business courses.

Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially more accurate than simpler systems. However, even complex systems are prone to impactful inaccuracies, for example, due to design or calculation issues, that can adversely affect decision-making and firm performance. The authors investigate whether and the extent to which cost system complexity and competition decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. The authors find greater cost system complexity (by inspiring greater confidence in the cost system) and higher competition (by providing a plausible external cause) decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. With both greater cost system complexity and higher competition, managers observing signals of material cost inaccuracies are potentially the least likely to attribute cost-system-driven adverse firm effects to the cost system.