This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…

This study explores the impediments and the pressures to establish the policy of introducing skills and competencies in the Greek Higher Education (HE) accounting studies. Soft skills may improve considerably accountants' career prospects whether they work in industry or auditing. A mixed-method approach with two data collection phases was…

Professional accrediting bodies and accounting education reviews have long expressed concerns about student capabilities and learning outcomes, including the ability to apply knowledge and make reasoned judgements. In response, we report on a new design that uses a web of threshold concepts to guide curriculum development. With an associated focus…

This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education…

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the…

Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT skills in accounting education, many employers and professional associations are calling for integration of accounting curricula…

Given the importance of effective written communication skills to the discipline of accounting, faculty must emphasize these skills in their classroom in order to adequately prepare students for successful careers in the field. Since 2000, only two studies in the accounting literature have examined which written communication skills are needed by…

Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them…

This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-efficacy enhance accounting students' communication ability? Previous research has identified…

To examine the impact of the usage of fixed and mobile broadband on the progress of continuing professional education (CPE) from the perspective of chartered accountants in Saudi Arabia, an e-mail survey was conducted. A random sampling of chartered accountants in Saudi Arabia was investigated. This research was aimed to identify any correlation…

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…

This paper investigates the relationship between gender, students' perceptions of accounting subjects, their learning approaches and the role of mobile app technology in accounting education. Based on a self-administered questionnaire developed and distributed to 153 respondents comprising of non-accounting students in Malaysia, it was found that…

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

Tertiary education is a turning point in anybody's life. Students' choice of tertiary education is crucial for them, their family members, and the country. All parents would like to see their children reach the heights in education and develop many career prospects. In Sri Lanka, critical job profiles are limited to medical doctors, engineers,…

Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating…