Accounting education literature review (2017)

Abstract

This review of the accounting education literature includes 103 articles published during 2017 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. We update 12 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2017. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Research rigor of the empirical articles is discussed and critiqued. Suggestions for research in all areas are presented. Articles classified as instructional resources and cases published in the same six journals during 2017 are listed in appendices categorized by the relevant content area.

Language Effectiveness and Factors Influencing Scientific Writing of Indonesian Undergraduate Thesis

“…Firstly, regardless of the systematic procedure of literature review (Supriya et al, 2018), theories and previous studies, sources of literature review, primarily predict Indonesian EFL undergraduate's lexical density. It was caused by the fact that the literature synthesis helps the writers develop a knowledge base (Apostolou, Dorminey, Hassell, & Rebele, 2018) in writing the undergraduate thesis. Secondly, the position of the introduction section at the beginning of the scientific report, presumably reviewed more frequently and intensively, does not affect lexical density.…”

Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times

“…With respect to accounting historians, it is "not yet the subject of significant study" (Edwards, 2011a: 37). It is even less evident in the accounting education literature: a series of reviews of publications in the leading accounting education journals (Apostolou et al, 2010(Apostolou et al, , 2013(Apostolou et al, , 2015(Apostolou et al, , 2017 found that among the numerous themes appearing in those publications, a historical perspective on accounting education is marginal, not present in all the journals, and it is almost non-existent if the focus is on the period before the 19 th century. Our knowledge of how accounting education, and thus, accounting practice evolved is therefore "far from comprehensive" (Evans & Paisey, 2018: 3).…”

Introducing Computer-Marked Tests in an Online Financial Accounting Course: Patterns in Academic Performance and Approaches to Assessment Design

“…Some of the previous studies have explored links between aspects of teaching, the learning context or instructional interventions and student performance. However, the relationships between student self-reporting on their learning experiences and actual performance outcomes were not examined (Apostolou, Dorminey, Hassell, & Watson, 2013), particularly considering student demographic characteristics, such as gender, previous level of education, experience of online studies or study in a specific disciplinary area. Furthermore, most of the previous research was either conducted in the context of traditional classrooms, where online tests are used in addition to face-to-face delivery or in a blended mode, where students have regular face-to-face contact with their instructor and with other students in addition to online interaction.…”