This paper explores the latest developments in Big Data and its impact on accounting education. As such, it reviews Big Data developments with specific reference to the accounting profession. It also presents some of the initiatives taken by the professional accounting bodies and universities to...

Research Questions- What was the state of accounting information systems (AIS) faculty in accounting programs of US universities and colleges (hereafter, institutions) at the peak of Dotcom? What can the artificial intelligence (AI)-era accounting education learn from its Dotcom experience?...

The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students' ethical maturity, we examine their perspectives about the purpose of accounting and the objective of...

Research Question - The research proposition is to identify the information technology (IT) skills required from accounting professionals by the labour market from European emerging and developed economies and analyse whether there are differences between the requirements, depending on the type...

Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic...

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...

Starting 1 January 2012, credit institutions are required to apply the International Financial Reporting Standards (IFRS) as basis of accounting for the preparation of the individual financial statements. Regulatory reforms were done and banks prepared to face the transition process. In this...

Starting with 2016, the Romanian authorities decided that 17 state-owned companies should use IFRS in their individual financial statements. The objective of this paper is to analyse how these companies have applied the accounting standards – before the transition to IFRS (2010-2017) –...

Research Question: One of the aims of this paper is to examine accounting conservatism using a robust set of data collected from the recent years to better understand how accounting conservatism affects the relations between stock returns and accounting variables. Motivation: Financial reporting...