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Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

This study offers insight on the impact of virtual team projects (VTPs) of varying types (global vs domestic teams, technology vs non-tech projects) on competency and anxiety outcomes during the COVID-19 pandemic.

Paired-sample t-tests and ANOVA tests were performed on student survey responses pre- and post-engagement of different VTPs.

The results demonstrated positive effects of VTPs on intercultural sensitivity (ISS), computer self-efficacy, perceived ease of use of online learning and COVID-19 anxiety. ISS (“interaction confidence”) improved more for students in the global vs. domestic teams and technology-related outcomes (CSE, PEU and computer anxiety) and ISS (“respect for cultural differences”) improved more for students that participated in tech projects, whereas COVID-19 anxiety lessened more for those that participated in non-tech projects.

The study expands understanding of the Technology Acceptance Model and provides insight into the ISS literature showing that VTPs could be a worthwhile pedagogical approach for improving student competencies and anxiety during times of academic disruption, but that project type can influence these changes.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

In today’s highly competitive global business environment, there is a growing demand for professionals who possess well-developed soft skills. Such abilities include flexibility, effective communication and other skills. Soft skills are personal attributes and qualities that are more closely related to the emotional side of human beings. Individuals must cultivate and hone soft skills during their undergraduate studies. These skills, also known as interpersonal or non-technical skills, are essential to complement hard skills and pave the way for a thriving career trajectory. Soft skills are developed over the course of one’s career and are indispensable in establishing a strong, professional presence in the corporate or academic realm. The field of engineering is no exception in this regard, and the business approach during the engineering course is of significant relevance. By acquiring soft skills, engineering graduates will become competitive and adaptable professionals capable of handling the current and future challenges of the job market. The purpose of this study is to investigate the soft skills that students perceive as being better developed during their business classrooms in the engineering course and identify areas for improvement in the business education process.

The research method consisted in four different phases from variables identification to statistical analyses. Then, as part of this approach a structured questionnaire was administered at the end of the engineering course, where students rated their perception of the degree of development of each of the soft skills covered in the course on a scale of zero to ten. The collected data were analysed using multivariate analysis techniques, including factorial analysis.

The results of the study demonstrate that the set of skills acquired by individuals in business classrooms pursuing a degree in industrial engineering is in high demand by potential employers. Such skills are deemed essential for the successful operation of businesses in modern-day industries. The findings of this research validate the significant role that industrial engineering students play in fulfilling the requirements of the job market and pave the way to meaningful insights on how to approach this topic during the business education process in engineering courses.

The findings bring about significant insights for national educational councils and ministries, universities and educational stakeholders in the process of updating, rethinking and implementing new curricula criteria in higher education, particularly in the Latin American context.

This paper enriches the literature by assessing the development of soft skills of engineering students in the Latin American context. The research reinforces the importance of developing soft skills aligned with those required for the context of current and future labour markets.

Introduction: Work-based learning (WBL) bridges the gap between academic theory and exposure to real-life situations where students’ knowledge is filtered and applied to relevant workplace environments.

Purpose: This study aims to examine students’ and employers’ voices on their perspectives of WBL. It focuses on students reading for an undergraduate degree in Bachelor’s in Commerce in two majors, with a specialisation in Public Policy at the University of Malta.

Methodology: Questionnaires were sent to students to obtain their views on the experience and benefits of WBL. This was followed by structured interviews conducted with employers and undergraduate students to provide an overview of their respective work-based experiences. WBL providers were asked to draw up reports on the students’ performance. The feedback which emerged from the structured interviews on the nature of these experiences was analysed. These tools helped to calibrate and refine the nature of these practices.

Findings: The study’s findings show that WBL experiences help students increase technical knowledge, improve their soft skills, and learn new tools, sought after by employers. Feedback emanating from employers’ perspectives serves to temper the University course curriculum to ensure that it is relevant to the requirements of modern-day society.

In the modern digital realm, while artificial intelligence (AI) technologies pave the way for unprecedented opportunities, they also give rise to intricate cybersecurity issues, including threats like deepfakes and unanticipated AI-induced risks. This study aims to address the insufficient exploration of AI cybersecurity awareness in the current literature.

Using in-depth surveys across varied sectors (N = 150), the authors analyzed the correlation between the absence of AI risk content in organizational cybersecurity awareness programs and its impact on employee awareness.

A significant AI-risk knowledge void was observed among users: despite frequent interaction with AI tools, a majority remain unaware of specialized AI threats. A pronounced knowledge difference existed between those that are trained in AI risks and those who are not, more apparent among non-technical personnel and sectors managing sensitive information.

This study paves the way for thorough research, allowing for refinement of awareness initiatives tailored to distinct industries.

It is imperative for organizations to emphasize AI risk training, especially among non-technical staff. Industries handling sensitive data should be at the forefront.

Ensuring employees are aware of AI-related threats can lead to a safer digital environment for both organizations and society at large, given the pervasive nature of AI in everyday life.

Unlike most of the papers about AI risks, the authors do not trust subjective data from second hand papers, but use objective authentic data from the authors’ own up-to-date anonymous survey.

Previous studies highlighted a shortage of scale to measure digital citizenship among Indians. Accordingly, this study examined the psychometric properties of Jones and Mitchell’s (2016) digital citizenship scale in the Indian context with the help of two independent studies.

In the first study, the factorial validity of the scale was determined using the exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). In the second study, Cronbach’s alpha (CA) and composite reliability (CR) values checked the internal consistency reliability of the scale. Also, convergent, discriminant and criterion validity were examined.

EFA recommended a two-factor structure explaining 58.219% of the total variance. The item loadings varied from 0.540 to 0.793. The Indian version of the scale showed one variation. In the original digital citizenship scale, the seventh statement (“I like to present myself online as someone was making positive choices”) was part of factor 1 (online respect); however, this study suggested that the seventh statement should be included in factor 2 (online civic engagement). In the second study, the acceptable (>0.70) values of CA and CR concluded the internal consistency reliability of the scale. The convergent validity was suggested by average variance explained values (>0.50). In addition, as expected, the Indian version of the digital citizenship scale reported a statistically significant positive correlation with Internet self-efficacy and a considerable negative relationship with cyberbullying. These findings concluded the criterion validity of the scale.

The Indian version of the digital citizenship scale showed appreciable psychometric properties among Indian students.

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.

Skilled graduates delivered through vocational programmes are critical to ensure the future growth of emerging economies. This study explored students' reflections and experiences of online teaching and learning (T&L) during the COVID-19 pandemic in South Africa. The study specifically focused on the transferable skills students acquired and their relevance to working in the local retail and hospitality industries.

Following a case study research design, this study retrospectively delved into the multi-perspectives of students enrolled in vocational programmes. A total of 145 students completed reflective questions via a Qualtrics link regarding the topic in question. Student reflections were grouped and analysed for recurring themes using Atlas.ti. Through thematic analysis, two topical themes emerged related to transferable skills development and the usefulness of skills for future work.

The findings suggest that although students had to rely on online classes during the COVID-19 pandemic, they still developed vital transferable skills, including communication, teamwork, organisational, self-management, flexibility, technology, metacognition and problem-solving.

The findings offer valuable input into planning and developing student-centric online courses to facilitate the development of desired transferable skills. Findings could also guide best T&L practices regarding how education and training across digital platforms could be used to ensure that graduates are prepared to navigate the future complexities of working in ever-changing globalised industries.

This study provides new insights into the evolution of T&L and how unexpected situations could provide an opportunity to hone desired skills and prepare students for employment and the 21st century workplace.

The purpose of this study is to ascertain which competences are seen by employers as important for accounting students in an emerging economy, to triangulate this list with the experiences of working students and compare with those work competencies acquired during the period of study.

This study employs a novel mixed-method approach, with interviews of employers (n = 11) to identify key work competencies, and then with a quantitative study of working students (n = 184) to examine the work competency gap, using paired T-tests and mean weight discrepancy scores. The study was undertaken between September and December 2022.

The paper provides empirical insights into key work competencies in an emerging economy. There is a focus on technical skills at the university, whilst soft skills are preferred by employers. New key work competencies were uncovered relating to intuition, innovation and communicating in a foreign language. The key personal characteristics required for the job relate to change and uncertainty.

A qualitative assessment of key work competencies of employers and the use of mean weighted discrepancy scores is recommended in further studies in this field.

Practical approaches for educators, government and employers are offered to address the increasing demand for soft skills and other work competencies specific to an emerging economy.

The study is set in an emerging economy, which is underdeveloped in this field. The findings inform key stakeholders with a vested interest in reducing the work competency gap.