Journal of Accounting Education最新文献

{"title":"Defining critical thinking in financial accounting: Perceptions of students and lecturers","authors":"Gretha Steenkamp,&nbsp;Sophia Magaretha Brink","doi":"10.1016/j.jaccedu.2026.101003","DOIUrl":"10.1016/j.jaccedu.2026.101003","url":null,"abstract":"<div><div>Globally, professional accounting bodies emphasise higher-order skills, like critical thinking, as essential outcomes of higher education. To contribute towards teaching excellence in accounting education, lecturers must effectively integrate critical thinking development and assessment into their modules. This study aimed to explore how critical thinking skills, including their assessment, are perceived by students and lecturers within the sub-discipline of financial accounting. A mixed methods design using questionnaires and follow-up focus group interviews gathered perceptions from accounting students and lecturers, with data analysed through descriptive statistics and thematic analysis. Participants viewed critical thinking in financial accounting as evaluating large amounts of information to decide what is relevant, using judgement to apply accounting standards and then reaching conclusions. To further define critical thinking, the study explored how critical thinking could be operationalised in assessments. The following types of assessment questions were identified as requiring critical thinking: questions that involve evaluating accounting treatments, identifying and correcting errors, responding to open-ended discussion questions with multiple plausible answers, and solving problems that integrate concepts from various financial accounting topics. Financial accounting lecturers could employ the findings to ensure the appropriate development and assessment of critical thinking skills, enhancing teaching excellence in financial accounting and benefiting accounting graduates and their future employers.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101003"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145924453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A study of modular contents and related teaching techniques in fraud & forensic accounting education from North American academicians’ perspective","authors":"Eman Momeni ,&nbsp;Mahmood Behnampour","doi":"10.1016/j.jaccedu.2025.101002","DOIUrl":"10.1016/j.jaccedu.2025.101002","url":null,"abstract":"<div><div>This study evaluates the effectiveness and links the modular contents and teaching techniques in forensic accounting education from the viewpoint of North American university faculty. In response to rising demand for forensic accountants due to high-profile financial scandals, this research seeks to better prepare graduates for roles in fraud detection and prevention globally. A cross-sectional survey of 1,000 faculty from USA and Canada specializing in auditing and forensic accounting in 2024 assessed curriculum relevance and teaching effectiveness. Statistical tests, including One-Way ANOVA and K-W Chi-Square tests, analyzed differences in mean Likert scale rankings of 11 content modules and ratings of 10 teaching methods as linked to modular contents. Results indicate a strong preference for interactive and practical learning strategies, such as case studies, simulations, and digital forensic tools, especially within modules on forensic accounting fundamentals, fraud schemes, and digital forensics. Among the 11 modules and 44 topical areas, the module on fraud schemes recognition and prevention ranked highest. Of the 10 teaching techniques evaluated, integrating case studies, interactive resources, and visual aids proved most effective, while non-fraud forensic accounting modules were rated lowest, suggesting a need for targeted pedagogical enhancement. The study also highlights a preference for practitioners with advanced degrees to teach forensic accounting, emphasizing hands-on experience and specialized training. A multidisciplinary approach that blends accounting, law, finance, and criminal justice is favored. The unique contribution of this research lies in its module-specific, empirical ranking of teaching techniques, offering evidence-based guidance for curriculum designers and providing a timely benchmark for forensic accounting education. This study should be considered as a preliminary baseline study that suggests a recommendation that future research examine curriculum changes in the US or Canada.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101002"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145615265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Collaborative online international learning: Sustainability mindset in accounting education","authors":"Nadia Gulko ,&nbsp;Susanna Levina Middelberg ,&nbsp;Liz Warren ,&nbsp;Elizabeth A. Gordon","doi":"10.1016/j.jaccedu.2026.101005","DOIUrl":"10.1016/j.jaccedu.2026.101005","url":null,"abstract":"<div><div>This paper evaluates a collaborative online international learning (COIL) project co-designed with sustainability practitioners to promote a sustainable development mindset among accounting students. The project participants were 141 students from six countries, the UK, Ghana, South Africa, the USA, Germany, and India. They completed an eight-week extracurricular COIL course, involving workshops focused on the what, why, and how of sustainability concepts. The findings, based on self-reported perceptions and reflections, indicate that by engaging with COIL, students developed a greater awareness of environmental, social, and governance principles. The project both enhanced their understanding of the role of accounting in sustainability, and improved their career readiness. They also reported developing a stronger personal responsibility toward maintaining sustainability and valued the exposure to diverse global perspectives. The paper advances accounting education and COIL literature by theorizing the industry, educator, and student triad as a site of epistemic negotiation, in which disciplinary knowledge, professional practice, and lived experience intersect to reshape how sustainability is understood within accounting education. While COILs are increasingly positioned to resolve internationalization and employability agendas, their capacity to support deeper epistemic and normative shifts, particularly in accounting education, remains insufficiently theorized or empirically examined. Conceptually and empirically, the paper contributes further by offering one of the most internationally expansive COIL projects in accounting education to date, evidencing the benefits of co-creation with industry to engage students in extracurricular learning. We conclude that thoughtfully designed COIL initiatives can prepare future accountants for the ethical, global, and sustainability-oriented challenges of the profession.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101005"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146187574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting Students’ perceptions of learning Python: A technology Acceptance model study using natural language processing","authors":"Xin Guo","doi":"10.1016/j.jaccedu.2026.101004","DOIUrl":"10.1016/j.jaccedu.2026.101004","url":null,"abstract":"<div><div>This paper aims to examine accounting students’ perceptions of learning Python through the lens of the Technology Acceptance Model (TAM). Reflective survey data were collected from 25 accounting students enrolled in a Python module at a UK university. A structured scaffolding approach was adopted to support students without prior coding experience, progressing from conceptual introduction to guided practice and independent tasks. Natural language processing techniques were used to analyse the data, including topic modelling and sentiment analysis. The findings show that students perceived Python as useful for automating tasks, handling data, and supporting employability, while reporting moderate ease and varied technical challenges. Positive attitudes persisted despite challenges. The paper contributes to accounting education by showing how TAM can explain accounting students’ experiences of coding. From a teaching excellence perspective, the paper shows that a structured scaffolding approach could support teaching by building confidence among non-technical learners.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101004"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146022229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Relevance enhanced: The use of business simulation in an introductory accounting course","authors":"Saurav K. Dutta ,&nbsp;Mahendra R. Gujarathi ,&nbsp;Wahseem Soobratty","doi":"10.1016/j.jaccedu.2025.101001","DOIUrl":"10.1016/j.jaccedu.2025.101001","url":null,"abstract":"<div><div>Adding a game-like element to accounting instruction can enhance enjoyment, stimulate cognitive engagement, promote deeper information processing, and improve learning outcomes (<span><span>Baaske et al., 2025</span></span>). Building on this insight and in response to the Pathways Commission’s call to transform introductory accounting education, this paper presents a gamified experiential learning strategy that integrates concepts from financial accounting, managerial accounting, and corporate finance. We describe the design, implementation, and impact of a semester-long business simulation in which students launch and manage a restaurant, confronting real-world complexities and assessing the financial implications of their decisions. By engaging students in decision-making rather than merely procedural preparation, the simulation fosters a comprehensive understanding of the relationship between business actions and financial statements. Implemented across multiple semesters by 23 instructors on three continents (Asia, Africa, and Australia) and completed by 913 students, the simulation demonstrates how a game-like, data-driven approach can enhance engagement, cognitive processing, and learning outcomes while advancing calls for curricular innovation in accounting education.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101001"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Promotion and mobility in the academic accounting career","authors":"Derek K. Oler ,&nbsp;Christopher J. Skousen ,&nbsp;Kevin R. Smith ,&nbsp;Jayson Talakai","doi":"10.1016/j.jaccedu.2025.100989","DOIUrl":"10.1016/j.jaccedu.2025.100989","url":null,"abstract":"<div><div>This paper examines and documents aspects of an academic accounting career that were previously known only anecdotally. This work is of interest to current academics and to students considering a potential academic accounting career because it addresses questions such as: how long does it take to be promoted from assistant to associate? On average, assistant professors are promoted after 6.49 years, and just under half of faculty are promoted without moving to a different school. Male faculty are promoted slightly faster but move slightly more often. We further explore the career tradeoffs related to institutional prestige (prestigious schools vs. less prestigious schools for both obtaining a PhD and first placement as faculty), and we examine differences in careers between prestigious schools vs. less prestigious schools. We also examine promotions from associate to full. Finally, we examine additional variables, including the proportion for female vs. male faculty over time, faculty switching from tenure- track to non-tenure-track positions and vice-versa, and faculty career length (overall, about 22 years). These findings provide empirical benchmarks for PhD students and junior faculty navigating career expectations, as well as for department and school leaders seeking to better understand promotion timelines. The findings also contribute to discussions and future research on equity, mobility, and career sustainability in accounting academia.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 100989"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145442353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting theories: An introductory resource for new scholars","authors":"Gregory Kogan ,&nbsp;Ashley Stampone ,&nbsp;Douglas M. Boyle ,&nbsp;Dana R. Hermanson","doi":"10.1016/j.jaccedu.2025.100990","DOIUrl":"10.1016/j.jaccedu.2025.100990","url":null,"abstract":"<div><div>Theory is central to accounting research, as it is used to explain and predict accounting-related behavior and phenomena. The number of theories is very large, and new accounting scholars must learn about key theories and how to apply theory to their own studies. We develop an introductory resource for new scholars by examining a broad sample of 1672 published articles and highlighting the most mentioned theories overall and by topic and method. Overall, the leading theory is agency theory. Other more common theories are institutional theory, prospect theory, social identity theory, attribution theory, social comparison theory, upper echelons theory, game theory, and positive accounting theory. For 17 of the most mentioned specific theories, we provide a description of the theory, a foundational resource and selected quotes, and examples of accounting articles that use the theory. We also provide some perspectives about using theory. We hope that this introductory resource will help new scholars as they begin to develop their understanding and use of theory. We also believe that this resource can be helpful to Master’s students and others seeking to read and understand accounting research articles.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 100990"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145468670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmas","authors":"Fábio Albuquerque ,&nbsp;Paula Gomes dos Santos","doi":"10.1016/j.jaccedu.2025.101000","DOIUrl":"10.1016/j.jaccedu.2025.101000","url":null,"abstract":"<div><div>This paper aims to assess the overall usefulness of ChatGPT regarding ethical dilemmas in accounting by exploring the tool’s ability to produce accurate answers, as well as reliably and properly identify the relevant legal frameworks in its justification. This study employs a quasi-experimental method and an exploratory perspective to evaluate ChatGPT 4.0′s responses to questions from the Portuguese Order of Certified Accountants exams. Consistency and robustness tests were conducted by varying and repeating the prompts, and the outputs (ChatGPT responses) were assessed through a content analysis method by comparing them with official answer keys (accuracy) and their justification (legal frameworks). The findings indicate that, throughout the process, ChatGPT’s performance is influenced by prompt design and repetition, and it consistently lacks accuracy, namely when professional judgment is required. Besides, although it is generally capable of recognising the relevant legal frameworks, its justifications were usually vague. Moreover, whenever more precise answers were provided, evidence of hallucinations was commonly found. Therefore, while the responses are often persuasive and structured, their reliability is limited, raising concerns about the model’s epistemic soundness and reducing its overall usefulness, which highlights the need for users to exercise caution when relying on their outputs. To the best of the authors’ knowledge, this is the first research to analyse in depth the characteristics within ChatGPT responses, specifically regarding professional ethics in an accounting proficiency exam. This study offers empirical evidence on ChatGPT’s limitations and potential as a supplementary tool in accounting ethics. It contributes to ongoing debates about the role of generative AI in professional education and practice, providing insights for educators and practitioners regarding its responsible and cautious integration. While promising as a discussion aid, ChatGPT still cannot replace the critical thinking and contextual reasoning required for ethical decision-making.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101000"},"PeriodicalIF":0.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145520968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Nurturing leaders: Examining the impact of collegiate women in business organizations","authors":"Michael Bootsma ,&nbsp;Kayla Sander ,&nbsp;Jennifer Bagwell ,&nbsp;Diane J. Janvrin","doi":"10.1016/j.jaccedu.2025.100983","DOIUrl":"10.1016/j.jaccedu.2025.100983","url":null,"abstract":"<div><div>To encourage women to successfully navigate business school and increase the number of women leading organizations including the nation’s largest accounting firms, several colleges have developed Collegiate Women in Business (CWIB) organizations. These organizations encourage empowerment, professional development, and collegiality. Based upon Astin’s student involvement theory, we conduct a case study to explore the impact of CWIB organizations on participants’ confidence and perceived professional goals.</div><div>We find mixed results. In general, CWIB involvement is more likely to be associated with perceived professional goals but not student confidence. Results indicate that participants who were involved in CWIB were more likely to find that the program increased their sense of empowerment and belonging in the business college than non-CWIB participants. Further, CWIB participants were more likely to believe that their highest employment goal they can realistically achieve is at the executive level and that they can succeed in obtaining a mentor. Finally, CWIB participants are more likely to indicate that they plan to leave a full-time job for a limited time and then return to work force when raising children compared to non-CWIB female business students. Our research provides evidence on how institutions can adapt to meet the needs of increasingly diverse students.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100983"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145095267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the impact of generative AI on student learning in accounting","authors":"Aner Zhou,&nbsp;Yan Luo","doi":"10.1016/j.jaccedu.2025.100982","DOIUrl":"10.1016/j.jaccedu.2025.100982","url":null,"abstract":"<div><div>The rapid development of generative artificial intelligence (AI) is transforming accounting practices and education. This study provides descriptive evidence regarding how accounting students currently engage with AI tools in their learning experience. Survey data from 259 accounting students and 126 non-accounting students at a four-year public university in the U.S. reveals that 80 % of students use AI at least about once a week or more, primarily for help with difficult concepts. Students introduced to AI from their peers and friends feel more encouraged to use it than the rest of the students. While accounting and non-accounting students share many similar usage patterns, accounting students are less likely to use AI for creativity tasks or to accept AI-generated outputs without questioning their accuracy, bias, or currency, especially when it comes to decision making. Among the accounting disciplines, students are more likely to use AI for AIS. Both accounting and non-accounting students believe AI is able to reduce repetitive tasks and perceive AI with a positive impact on their learning experience, including improving GPA, helping with knowledge acquisition, making learning more enjoyable, and saving learning time. Such perceived benefits do vary by usage frequency and student GPA. This study highlights the importance of incorporating AI into accounting education to enhance student learning experience. It complements prior research focusing on educators and professionals, offering insights from students’ perspectives.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100982"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144895892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}