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Purpose –This paper aimed (i) to solicit undergraduates‟ opinions on tax education, and (ii) to identify undergraduates … personally administered on 575 undergraduates from accounting and non-accounting faculties in one of the public universities in … Planning for Individuals‟ were the two most preferred tax topics that undergraduates wished to learn. Originality/value – The …
Persistent link: https://www.econbiz.de/10010308282
The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...
Persistent link: https://www.econbiz.de/10014527702
Accounting education focuses on delivering knowledge to students. Most student are passive, behaving as bystanders or listeners in lecturer-oriented learning. However, student-centered learning requires active and positive engagement from students to generate effective learning. Board games...
Persistent link: https://www.econbiz.de/10012620282
Purpose This study reveals the results of the validation of the Course Experience Questionnaire (CEQ) within the Greek accounting context. The specific instrument has been used extensively in other contexts to investigate the teaching-learning environment in Higher Education Institutions (HEIs)....
Persistent link: https://www.econbiz.de/10012622940
Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global...
Persistent link: https://www.econbiz.de/10012657432
This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was collected and analyzed using semi-structured interviews with academics, auditors, financial managers and officers in the Capital Market Authority, the Egyptian Exchange and the...
Persistent link: https://www.econbiz.de/10012661667
Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the...
Persistent link: https://www.econbiz.de/10014461988
The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...
Persistent link: https://www.econbiz.de/10014465491
The demand for accounting profession is increasing from time to time because of the increase in complexity of the business environment. Education institutions are responsible to produce qualified and ethical accountant required by the accounting profession. Specifically, Technical and Vocational...
Persistent link: https://www.econbiz.de/10012484777
This paper uses highly detailed, quarterly data for five major industrialized economies to estimate the impact of macroeconomic fluctuations on import protection policies over 1988:Q1 - 2010:Q4. First, estimates on a pre-Great Recession sample of data provide evidence of two key relationships....
Persistent link: https://www.econbiz.de/10010292150