The accounting profession continues to undergo profound transformation, prompting professional bodies to redefine the skills expected of future accountants and increasing pressure on higher education programmes to demonstrate pedagogical alignment with these requirements. This study investigates how professional values, attitudes, and acumens (PVAAs) are embedded within a professionally endorsed accountancy programme at a South African higher education institution. Employing a qualitative, instrumental case study design, the study analyses discipline-level curriculum mapping completed by educators to explore how a professional competency framework is operationalised through pedagogical delivery and assessment practices. Framed within the Scholarship of Teaching and Learning (SoTL), curriculum mapping is used as a descriptive and analytical approach to examine programme-level pedagogical alignment and support structured curriculum reflection. The findings indicate both convergence and discipline-specific variation in educators' reported delivery and assessment practices. Across disciplines, case-based learning, interactive and collaborative engagement, and project-based assessment are consistently reported, reflecting alignment with approaches advocated in the literature. At the same time, reported emphases differ across disciplines, suggesting context-sensitive adaptations shaped by disciplinary priorities. While the mapping suggests coherence between reported delivery and assessment practices, it also highlights uneven integration of technology-enhanced pedagogies and limited use of several innovative approaches identified in prior research. By offering a programme-level account of how a professional competency framework is represented through reported pedagogical practices, the study extends the literature, which has largely focused on isolated instructional interventions. It positions curriculum mapping as a SoTL-informed approach that enhances the visibility of pedagogical alignment and supports ongoing, contextually responsive curriculum development in accounting education.
The ability of new accounting faculty to produce academic research may be a more important question now than ever before. This study tests antecedents originating in formal education and in subsequent employment independently and in combination. Using two cohorts of select doctoral students separated by a decade, this study shows that the combination of training and employer support known in the literature as the accumulated advantage provides explanatory value. Whereas the impact of employment at schools with more established histories of accounting research productivity retains some independent importance, the believed quality of doctoral training retains importance only as part of that accumulated advantage. No support was found for the direct or indirect contribution of a student's dissertation supervisor research productivity.
This case introduces students to forward-looking financial forecasting in a dynamic business environment through the use of generative Artificial Intelligence (AI) and the lens of Knightroverse Theme Park, a mid-sized Orlando attraction that is navigating shifting consumer behavior and inflationary pressures. Students are tasked with preparing a revised fourth-quarter forecast that integrates transaction-level guest spending data, summarized post-visit survey insights, and external economic and industry context reflected through consumer sentiment and experiential demand indicators. A distinctive feature of the case is the use of generative AI tools to help analyze accounting patterns. Students will develop a forecasted income statement, conduct variance analysis, and evaluate the financial feasibility of a proposed $12 million capital investment. The case emphasizes critical thinking, ethical AI usage, Excel-based modeling, and professional communication, which helps to bridge traditional cost accounting skills with the technological proficiency that is increasingly expected of future accountants. Designed for use in cost or managerial courses at the undergraduate or graduate level, this case provides a realistic experience that links data-driven analysis to strategic decision-making in the professional context of responsibly leveraging generative AI.
This case uses discussion and data visualization to help you develop a comprehensive understanding of the revenue cycle and related decision-making processes. You are challenged to think critically about internal controls and adopt a systematic approach to analyzing sales transaction data. The HUB of Analytics Education (HUBAE) provides a flowchart, accounting policies, and revenue data for BCGG, Inc., a company that distributes fine wine and spirits to customers throughout the northeastern United States. Using one year of revenue data from the HUBAE, you build data models, create visualizations, and record journal entries. Step-by-step instructions for Power BI and Tableau are provided, along with sample questions that instructors can assign to support learning objectives. The case can be used as an introductory or intermediate data analytics assignment in intermediate accounting, accounting information systems (AIS), and data analytics courses.
As generative AI and data analytics continue to reshape professional accounting practice, this case provides you with hands-on experience applying the ASC 606 revenue recognition standards while developing critical AI evaluation skills and data analytics capabilities through an engaging, real-world theme park scenario that bridges traditional accounting rigor with modern technological proficiency. Centered around Knightroverse, a fictional amusement park company, the case explores the application of ASC 606 to a corporate sponsorship agreement for a new ride at Knightroverse's Mythic Tides Water Park. You begin by manually applying the five-step ASC 606 model to determine transaction price, variable considerations, and performance obligations within the sponsorship contract, relevant for revenue recognition. Then, you use generative AI tools to assist in the same analysis and critically compare the outputs. The case also incorporates a data analytics component, prompting you to utilize AI and available data to determine when various performance obligations have been met. This case is designed for implementation in upper-division financial accounting courses, serving students who are ready to tackle complex revenue recognition standards. Pedagogical benefits include comprehensive application of ASC 606 alongside the development of critical thinking, data analytics, and generative AI skillsets. With cutting-edge technology integration, this case prepares you for the evolving demands of the accounting profession while reinforcing fundamental financial reporting principles.
Experiential learning has been widely acknowledged as a contemporary approach to teaching accounting courses. This study advances teaching excellence in accounting education by examining the students’ perceptions of the value of experiential learning and identifies areas for improving its implementation for the Business Finance course under the undergraduate accounting degree. Data was gathered through client interviews, student focus groups, and a questionnaire survey. Drawing on Kolb’s theory and the constructivist approach to experiential learning, this study demonstrates that students’ perceptions of the value of experiential learning are based on their interactions with clients, classmates, and teachers, which allows them to acquire new experiences and refresh their preexisting conceptual schema. The results confirm the findings of existing studies that experiential learning improves deep learning, critical thinking, and the development of transferable skills, as well as exposes them to the subtleties of solving real-world business issues. Extending prior research, this study contributes to the literature on teaching excellence by showing how experiential learning fosters students’ conscience, such as self-awareness of empathy, patience, integrity, self-confidence, persistence, and building trusting relationships as core principles in the financial decision-making environment. These qualities are essential for developing virtuous conduct and self-governing accountants, which society needs. This study also notes that meticulous planning is the key element that influences the effectiveness of experiential learning. The results of this study could be of interest to accounting educators in developing teaching excellence in the business finance course to produce graduates who are prepared for the workforce as expected by employers and other stakeholders.
This study examines gender differences in accounting students’ perceptions of teaching excellence (TE) using survey data from 1,211 students across ten countries. TE is conceptualized across three dimensions widely discussed in education literature — personal qualities, classroom characteristics, and background competencies. Findings show no overall gender differences in TE perceptions. However, significant contextual patterns emerge. In North America, female students place greater importance on personal qualities and classroom characteristics than male students. Cross-continental analyses reveal that both female and male students in Africa and Oceania value background competencies more highly than their counterparts in Europe and North America. Academic status also interacts with gender, with first–year females and doctoral males exhibiting significantly different TE perceptions relative to peers. These results demonstrate that gender alone does not drive perceptions of TE; rather, gender interacts with geography and academic progression. The study contributes nuanced evidence to accounting education literature on how diverse student groups conceptualize TE.
Accounting enrollments in higher education have steadily decreased in recent years. At the same time, the business press has highlighted adverse impacts to financial reporting and internal controls, partly because of accounting shortages. High school accounting coursework is one potential path to increase the accounting pipeline. Yet limited evidence exists on how students perceive accounting before entering college. We surveyed students in a high school business academy program and find that students enrolled in accounting coursework report more favorable views of the accounting profession compared to those who were not. A ranking of characteristics of accountants suggests that although students generally view accountants positively (e.g., intelligent, logical), negative stereotypes persist (e.g., boring, math nerd). Further, these less flattering descriptions were ranked higher than other characteristics such as honest/ethical and helpful to others/society, suggesting an opportunity for further engagement on the societal contributions of accountants within high school coursework and outreach from professionals and academics, particularly for female students. Rankings of factors influencing college choice reveal high starting salaries as a top consideration, reinforcing the importance of competitive salaries relative to other business majors. Non-compensation factors such as a belief of enjoying the work and matching skills to a career are also top considerations in choosing a major. A supplementary analysis also reinforces the importance of close accounting connections as significant to the likelihood of choosing accounting as a preferred major. Collectively, the findings highlight opportunities for coursework design, targeted outreach, and graduation policy initiatives that may strengthen the accounting pipeline.
The advantages of Artificial Intelligence (AI) in improving efficiency and effectiveness have driven its integration across various sectors, including education. To enhance learning outcomes and prepare students for advanced technologies, the effective integration of AI into accounting education has become increasingly important. This study supports this effort by examining the influence of pedagogical beliefs, digital efficacy, and the perceived threat of job loss on educators' intentions to adopt AI. Using the PLS-SEM method, data were collected from 400 accounting and business educators through an e-survey. The results show that perceived usefulness and digital efficacy significantly affect the intention to use AI. Perceived ease of use also plays a crucial role in shaping perceived usefulness and is significantly predicted by both constructivist beliefs and transmissive beliefs. Interestingly, while the perceived threat of job loss does not directly influence intention, it is significantly shaped by transmissive beliefs. Furthermore, supplementary analysis indicates that the extended TAM demonstrates substantial generalizability across educators, even with rank- and discipline-based variations in AI adoption pathways. Overall, the extended model explains 46% of the variance in intention to use AI. These findings highlight the importance of pedagogical orientation, digital confidence, and professional characteristics in fostering AI acceptance, suggesting the need for targeted professional development for accounting and business educators.
This article describes a large-scale curriculum innovation effort that was designed to integrate generative artificial intelligence (AI), advanced analytical techniques, and critical thinking across the accounting curriculum. Substantial feedback from senior accounting professionals drove this innovation, emphasizing the importance of these competency areas in an entry-level job market, which is increasingly being disrupted by rapid technological change. Drawing on motivation theory and organizational memory, we show how 15 faculty members mobilized to design and implement the comprehensive case project with remarkable speed and coordination. Importantly, we identify key challenges that we faced including time sensitivity, alignment of incentives, differing pedagogical experience, and project management, then show how organizational memory mechanisms helped to facilitate the action needed to complete the task. Overall, this paper provides practical guidance for accounting educators seeking to implement significant curriculum innovation, demonstrating that externally driven urgency, aligned incentives, and organizational memory can enable large-scale academic collaboration.
Purpose – Despite the proliferation of simulation - based learning, the transition from university laboratories to professional practice remains fraught with “reality shock”. This study investigates the mechanism through which Lab Fidelity acts as a buffer against Reality Shock and subsequently fosters Proactive Behavior among accounting interns. Design/methodology/approach – Drawing on Social Cognitive Theory, the study employed a large-scale quantitative design, analyzing data from 500 accounting interns in Vietnam via Partial Least Squares Structural Equation Modeling (PLS-SEM). Multi-Group Analysis (MGA) was further conducted to examine the moderating effects of firm size. Findings – The empirical results demonstrate that high Lab Fidelity significantly mitigates Reality Shock. Paradoxically, while Reality Shock is generally perceived negatively, the study reveals that when buffered by realistic simulation training, it can trigger Proactive Behavior (information seeking and job crafting). The MGA results highlight significant differences between interns in SMEs versus large audit firms. Originality/value - This research offers robust empirical evidence from an emerging economy, challenging the traditional view of student satisfaction. It introduces “Lab Fidelity” as a critical antecedent for adaptive resilience, suggesting that universities should prioritize messy realism over clean textbook scenarios to enhance work readiness.
This study explores how personality explains variation in undergraduate students' attitudes, perceived behavioral control, and intentions to major in accounting after taking an introductory accounting course. It also examines whether these effects differ between students who have taken and completed one or two introductory courses. Using a framework based on the Theory of Planned Behavior, we surveyed undergraduate students in introductory financial and managerial accounting courses, collecting data on students' attitudes toward accounting, expected final grade in their accounting course, intentions to major in accounting, and personality, measured using the Big Five personality traits. Results indicate positive effects of emotional stability on students' attitudes and intentions to major in accounting, primarily in financial accounting courses. Conversely, we find negative effects of openness to experience on attitude and intentions to major in managerial accounting courses. Results of mediation analysis confirm full mediation of the effects of personality on major intentions through attitude. Our findings speak to an ongoing discussion about the influence introductory accounting courses have on student behavior by noting that these courses have both positive and negative personality-related effects on behavior. Likewise, we contribute by documenting the specific paths through which personality influences students' intentions to major in accounting.
This case introduces an innovative instructional approach to teaching capital asset classification and client tax compliance through the lens of AI-enhanced critical thinking. Framed within a realistic narrative featuring a new tax associate at a public accounting firm, the case challenges you to critically evaluate complex tax issues involving capital asset classification, depreciation, and repair versus improvement. You must interact with GenAI tools to perform tax data analysis, critique generated outputs, and apply professional judgment when advising tax clients, thereby simulating the decision-making processes of a tax professional. Through guided prompts, you generate two professional tax perspectives, those of an Independent Auditor and U.S. Tax Court Judge, to identify GenAI output errors in a complex area of tax where the student lacks subject matter expertise. The case has lasting instructional relevance as it can be applied in any tax year. A mix of narrative, realism, and technical rigor makes this case suitable for both undergraduate and graduate tax courses.
This study investigates the operationalisation of teaching in introductory accounting through a simulation-based active learning intervention. Recognising the challenges of teaching complex concepts like double-entry bookkeeping within a rigid semester timeline, the research evaluates a board-based simulation as a tool to bridge the gap between theoretical instruction and practical mastery. Using a sample of 216 undergraduate students, the study assesses how such an intervention can foster a student-centred environment that balances cognitive gains with affective development. The findings indicate that the intervention successfully delivers key active learning outcomes, specifically enhancing conceptual understanding and promoting collaborative inquiry. A central contribution of this work is the analysis of curriculum integration strategies, exploring the efficacy of both in-class and out-of-class applications to address the perennial issue of time constraints in the accounting syllabus. By framing the intervention through the lens of teaching excellence, the study demonstrates how simulation-based pedagogy can be flexibly deployed to meet diverse learner needs without compromising academic rigour. Ultimately, the research offers a practical framework for educators seeking to embed high-impact active learning practices within the constraints of a standard academic semester.
Audit workpapers are a foundational element of professional audit practice, serving as both evidence of work performed and a tool for supporting conclusions. Yet many auditing students graduate without hands-on experience in preparing or reviewing workpapers, despite the fact these skills are required under professional standards (e.g., PCAOB AS 1215; AICPA AU-C 230). This study presents a subject-specific teaching strategy for integrating authentic audit workpapers into introductory auditing courses to enhance students’ technical competence and professional readiness. Grounded in active engagement and reflective practice, the strategy begins with contextual introductions to the role and purpose of workpapers and progresses through instructor-led demonstrations of professional templates, guided student exercises, and structured feedback. Realistic audit workpapers serve as visual and conceptual frameworks that allow students to integrate audit documentation skills into their understanding of management assertions, audit objectives, risks of material misstatement, audit adjustments, and associated audit procedures. This study advances teaching excellence in accounting education by presenting a practice-oriented instructional design for auditing that aligns professional skills with learning objectives and assessment. Built on the principles of experiential learning, the approach strengthens student engagement, professional judgment, and work-readiness. More importantly, this study offers a replicable model of teaching excellence, demonstrating how discipline-focused, practice-based pedagogy can enhance student learning, support core competency development, and prepare accounting graduates to succeed in professional environments.
Prior research and the accounting profession suggest that one effective way for university faculty to strengthen the struggling pipeline of future accountants is to integrate guest speakers into introductory accounting courses. However, the logistical challenges of arranging guest speakers and popularity of online courses may limit live guest speaker appearances. We conduct a pretest–posttest quasi-experimental study to examine whether viewing live guest speakers changes students’ interest in majoring in accounting, and if viewing recordings of guest speakers achieves a similarly positive, but lesser, effect. We find that both live and recorded guest speakers increased interest in the accounting major. However, we do not find that live guest speakers have a greater effect on interest in the major than recorded guest speakers and instead find no difference in the experiences of students who viewed speakers recorded versus live. Students’ explanations revealed that the guest speakers changed many of their prior misconceptions about the profession and expanded perceptions of accounting career options. We encourage faculty to incorporate guest speakers into introductory courses to enhance interest in the accounting major, dispel misconceptions, and ultimately increase the accounting pipeline.
This case challenges you to critically evaluate ExxonMobil’s climate disclosure strategy following its January 2022 net-zero pledge, which notably omits Scope 3 emissions. It examines whether the company’s public commitments reflect a meaningful strategic shift or a continuation of legacy practices under a revised narrative. It further evaluates whether the company’s continued fossil fuel investments, its acquisition of Pioneer Natural Resources, and its rejection of climate-related shareholder proposals in 2023 are consistent with its stated climate commitments. These developments occurred alongside or shortly after the net-zero pledge, prompting questions about the alignment between disclosure and strategic direction. The case also considers how ExxonMobil’s long-standing posture toward climate science may influence stakeholder perceptions of its current strategy. In addition, it highlights the technical and conceptual challenges involved in measuring emissions, assessing risk, and aligning disclosure practices with evolving reporting frameworks. Through this analysis, you explore the financial, operational, and reputational dimensions of ESG reporting. The case is suitable for upper-level undergraduate and MBA courses in financial reporting, corporate governance, and sustainability accounting. It is designed to develop your ability to interpret ESG disclosures, assess climate-related risk, and evaluate the credibility of strategic commitments in the context of evolving stakeholder expectations and regulatory change.
This case study presents the transition from informal to formal accounting practices in small businesses seeking sustainable growth. Set in a Peruvian corner store, this case presents María Saavedra, a successful entrepreneur with expansion plans to transform her bodega into a minimarket. In this case, informal business practices limit the availability and reliability of accounting information necessary for the evaluation of profitability and financing decision-making. The case places students in the role of advisors, requiring them to assess María’s strengths and constraints; design a formal accounting process consistent with the financial reporting framework applicable in their context; evaluate and recommend an accounting information system that supports inventory, sales, and cash management while remaining scalable; and define the professional, ethical, and customer-oriented profile of the accountant that María needs to achieve its growth objectives. The case was implemented with two cohorts of accounting students at Pontificia Universidad Católica del Perú in 2024, and its effectiveness was evaluated through a scoring rubric applied to de-identified team reports submitted prior to the plenary discussion, as well as students written reflections on four open-ended questions, reported through de-identified excerpts. The accompanying Teaching Note provides implementation guidance, assessment criteria, and instructional support for adapting the case across different contexts.
