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Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to the scrutiny that currently threatens to undermine accounting education and to impact funds currently directed toward the support of accounting research. The purpose of this study is to measure the impact of relevant research on students’ perceptions of effective teaching. This two-phase study incorporates both a between-subjects decision-making experiment and a ranking instrument to measure the importance of various faculty attributes of teaching effectiveness. The two factors of interest in this study are whether a hypothetical accounting professor (1) conducts and publishes relevant research and (2) incorporates relevant research into classroom lectures. The results of the first phase of the study experimentally demonstrate that students enrolled in accounting classes perceive the professor who does both (conducts and publishes relevant research and incorporates research into classroom lectures) to be significantly more effective than others. Specifically, the study identifies a statistically significant two-way interaction between the two factors of interest. This suggests that students perceive the professor's research to be a component of teaching effectiveness if, and only if, that research is incorporated into the classroom experience of the student. The second phase of the study finds that students generally rank both of the faculty research attributes lower in importance than other previously identified factors used to describe the professor.

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.

The aim of this study is to examine the determinants of students’ perceptions of the Green University. The authors also examine whether students’ perceptions of the Green University are determined by the type of sustainability-related subjects that they have been taken to date. The authors divided sustainability-related subjects into those related to economics, social, and environment. The authors also compare students’ perceptions by different university types (public vs. private) as well as students from different majors (economics and business vs. engineering). The authors use questionnaires for data collection where respondents are undergraduate students in Jakarta, Indonesia. The result shows that on average our respondents have positive perceptions about Green University practices. However, the authors also find that students’ perceptions variate across university types. The authors also find that students’ perceptions about the importance of Green University are not positively affected by sustainability-related subjects. The authors find that public university students have higher and significant perceptions about the Green University, whereas students’ majors have no significant effects.

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to which these perceptions change during the students’ first semester of accountancy studies, and whether these perceptions relate to the students’ interest in the field of accounting. To investigate these issues, we survey 231 undergraduate students in their first semester of accounting studies at a large Greek university. In general, the results show that the students’ initial perceptions of the accounting profession are rather traditional and stereotypical, but that these perceptions generally become more “positive” at the end of their first semester after completing an introductory accounting course. Moreover, at the end of the semester, the students perceive the introductory course as being more rewarding and enjoyable than they had originally expected. The study also finds that students who are interested in accounting hold more positive views of the course and the profession (both at the beginning of the semester and at the end) than those who are not interested in accounting. The findings underline the important role of educators in influencing the perceptions and intentions of their students with regard to accounting study and profession.

Web-enhanced instruction is increasingly pervasive in higher education. Homework assignments and exams are increasingly completed online. Instructors evaluate the effectiveness of educational tools, such as web-based homework (WBH), in part through student performance that can be affected by students’ motivation. Thus, changes in students’ motivations and perceptions during an academic term can affect our assessment of the efficacy of the educational tool depending on when our assessment is conducted. No current studies identify variations in student perceptions of educational technology over time. Better understanding the changes in student perceptions of educational technology as they complete a course of study may help educators develop more effective instructional and pedagogical strategies. Our study explores how students’ attitudes toward WBH change with use.

Recent high-profile bankruptcies have renewed attention to earnings management practices. This study investigates whether high publicity of corporate bankruptcies makes a difference in the ethical perception of these practices. A survey depicting actual earnings management scenarios was administered to business students before and after these bankruptcies. The results showed a significant increase in the negative perception of earnings management actions after high publicity of unethical corporate behavior. In addition, many demographic factors such as age, experience and college major played a role in business students’ perception of the ethics of earnings management. The study suggests that business students are influenced by actual unethical examples of earnings management. These results, along with demographic differences, have implications for accounting education and the accounting profession.

We discuss an accounting fair designed to foster a more favorable perception of the accounting profession and to identify accounting career opportunities, thereby increasing students’ interest in the accounting major. The fair is a unique model that provides students with accurate information about the accounting profession, rather than to recruit firm employees. The model can be tailored to meet other objectives of accounting departments, such as, to increase diversity of students selecting the major, to increase the quality of students in the major, or other objectives a department might deem appropriate.

We studied the effects of the fair on students’ perceptions of the accounting profession and interest in the accounting major, using pre- and post-accounting fair surveys. Our statistical results indicate the accounting fair was successful in fostering a more favorable perception of the accounting profession. As a result, students’ interest in the accounting major increased, which is consistent with the actual increase in the number of accounting majors at our institution since implementing the fair. Similarly, by employing a fair similar to ours, the achievement of other departmental objectives should result from fostering a more favorable perception of the accounting profession.

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.

In this chapter the authors explore some drivers of entrepreneurial intentions using the theory of planned behaviour on a sample of Italian students. Our objective is twofold. First, the study investigates if both perceiving that becoming an entrepreneur is risky and having non-financial career motivations affect university students’ entrepreneurial intentions. Second, it investigates if students’ perception that university education has an effect on their entrepreneurial skills and attitudes and their perception that the university favours and supports entrepreneurship moderate the relationship between cognitive antecedents of intentions (i.e. attitudes, norms and control) and entrepreneurial intentions. This chapter presents an analysis of a sample of more than 1,500 students from the University of Padova (Italy). According to the national ranking, this University – which is one of Italy’s oldest and largest universities – has been classified as the one with the best Faculty of Economics and Statistics in terms of teaching for more than 10 years among 45 Italian public universities. Data from the Global University Entrepreneurial Spirit Students’ Survey (GUESSS) carried out in 2013 was used. Our analysis highlights not only on the importance of individual characteristics, but also on the role of the learning experience students have during their university studies. This means that it is important to consider how much students perceive that their university education has an effect on entrepreneurial skills and attitudes.