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This study aimed to determine the impact of Business Intelligence (BI) applications on accounting department contributions to the development and quality assurance of university accounting education in Jordan. A questionnaire was given to accounting faculty members in 25 universities, and the results showed that BI applications had a significant effect on the development and quality assurance of university accounting education. Private universities had a greater impact than public universities. Recommendations of this study include improving awareness of BI applications, focusing on decision support systems in private universities and risk analysis in public universities, and promoting cooperation between public and private universities to achieve excellence in an increasingly competitive global environment.

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.

The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.

This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.

This study aims to examine to what extent and how effective sustainability education has been at the tertiary accounting education level. The New Zealand (NZ) Parliamentary Commissioner for the Environment identified that sustainability education, as part of university education, is important, though NZ universities currently perform poorly in this area. This study looks at the important issue of sustainability education in the context of the emerging field of ecological economics and new understanding in business role and function of society where accounting education represents the precondition in meeting the challenges successfully.

A mixed method approach was used for this investigation combining quantitative and qualitative research methods to provide more depth to the analysis. Both interviews and online surveys were conducted to determine the perceptions held by both academics and graduates, of the extent and adequacy of sustainability education with NZ university degrees. An extensive review of the literature and the overview of the web sites of the different universities formed the qualitative part of the mixed method research approach to the investigation to determine the state of sustainability education in accounting courses at NZ universities.

There were mixed views on the current state of sustainability education within NZ university accounting courses. Although there was a general consensus with both groups of participants that a start has been made, the integration is not wide enough and the sustainability education is not in sufficient depth. There were mixed feelings regarding the role that accountants should play in sustainability reporting; however, there was a general consensus around the fact that accountants do have a role to play. Both groups of participants indicated that it is important for sustainability education to be included in accounting courses at NZ universities. Based on the research findings, it appears that universities have to maintain or provide an optional higher undergraduate or post-graduate level paper in sustainability accounting. Evidence from lecturers' personal experience suggest that these courses better develop a student's knowledge of sustainability as they have time to take an interdisciplinary approach to teaching and take a look at “big issues” like how accounting can either support or hinder sustainability directions for businesses and society.

The role that accounting educators play in integrating sustainability education at universities has been a contentious issue with a seemingly large gap between what research has defined as best education practice and what is currently being taught around the world. Although sustainability has formed the subject of extensive research over a number of years, there has been no work performed on the current state of sustainability education in accounting courses at NZ universities. Given the future challenges that NZ managers (and accountants) will face, it is important that universities which form a vital part of NZ society, equip managers (and accountants) to meet these demands. This study on perceptions of different stakeholders in relation to education for sustainable development, therefore, provides really important arguments for why there has to be further developments in this crucial area. The findings indicate that sustainability education by accounting educators is on a very much ad hoc basis. Further research needs to be conducted to drive better educational directions in sustainable development in universities.

This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education.

This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities.

The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills.

This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks.

The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability accounting courses was conducted. This study can be replicated in order to evaluate web sites disclosures by universities across disciplines in relation to sustainability education. It can also be replicated to assess the theoretical versus implemented scope of sustainability education, and to determine the impact of prominent researchers in the area of sustainability education.

Talloires Declaration signatories' universities' web sites were searched for information regarding sustainability accounting subjects. A search was also conducted for the Curriculum Vitae and profile of prominent sustainability accounting researchers to collect data on involvement in sustainability accounting education by these researchers. The findings regarding the offering of a sustainability accounting course and its nature and scope (if found on the web sites) are presented in this article.

It is found that less than 30 per cent of the Talloires Declaration universities' web sites in Canada, USA, United Kingdom and Australia have information on sustainability accounting education in various forms including stand alone subjects (all electives) and sustainability accounting embedded in other accounting and non accounting courses, with limited scope. This percentage was found to be substantially lower or non‐existent at universities from other countries. The probability of sustainability accounting education being offered at the post‐graduate level (specifically as a PhD programme) is much higher at universities that have a prominent research profile in the area. It is also found that sustainability accounting education is not offered in majority of the cases, at the undergraduate level at universities where prominent sustainability accounting researchers are based. The focus is on post‐graduate and research education rather than on undergraduate and course work education.

A limitation of this study was the limited information available in English on universities' web sites from countries where English is not the primary language. Other technical limitations such as the absence of a search function on the university's web site were also found as a hindrance to data collection.

This paper addresses the existence and scope of sustainability accounting education, the gap between universities' expected comprehensive (including all disciplines) commitment to sustainability and the actual implementation of this commitment. It also addresses the absence of sustainability education involvement by prominent sustainability researchers and academics at the under graduate level.

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education.

The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines.

The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE.

The paper is a reflexive polemic and so is limited by this written style and presentation.

The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology.

The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.

The findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.

This study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

This paper aims to provide a historical case study of strategic changes in accounting at an Australian university’s business school department during 1972-1992 when it was repositioning itself in the early stages of major changes in the Australian and international tertiary accounting education environment. The study is conducted within the context of the university history within which the department operated as well as major government policy and global education shifts shaping university structures and focus.

This study offers a historical analysis of early stage changes in university focus at the business school’s accounting department, developed through departmental and university reports and oral history interviews. A narrative analytical methodology is adopted to portray a history of an academic accounting department in transition.

This case study illuminates the impacts of and responses to the beginning of marketisation and globalisation of higher education, and the commercialisation of universities and explains the strategic implementation processes in one university’s business school departmental during a period of significant formative change in the Australian accounting education landscape.

This study deepens our understanding of environmental, structural, educational and research changes at the operational departmental level of academic institutions, paying particular attention to the organisational culture and human capital dimensions.

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.

A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.

The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.

Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.

Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.