IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v59y2022ics074857512200015x.html
   My bibliography  Save this article

Accounting education literature review (2021)

Author

Listed:
  • Apostolou, Barbara
  • Dorminey, Jack W.
  • Hassell, John M.

Abstract

This review of the accounting education literature includes 112 articles published during 2021 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 16 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2021. 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. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2021 are tabulated in appendices categorized by instructional content area.

Suggested Citation

  • Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
  • Handle: RePEc:eee:joaced:v:59:y:2022:i:c:s074857512200015x
    DOI: 10.1016/j.jaccedu.2022.100781
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S074857512200015X
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.jaccedu.2022.100781?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ian P. Herbert & Andrew T. Rothwell & Jane L. Glover & Stephanie A. Lambert, 2021. "Does the changing world of professional work need a new approach to accounting education?," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 188-212, March.
    2. Prerana Agrawal & Jacqueline Birt & Mark Holub & Warrick van Zyl, 2021. "Professional scepticism and the accounting classroom," Accounting Education, Taylor & Francis Journals, vol. 30(3), pages 213-233, May.
    3. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    4. Dickson-Deane, Camille & Edwards, Miriam, 2021. "Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour," Journal of Accounting Education, Elsevier, vol. 54(C).
    5. Blix, Leslie H. & Edmonds, Mark A. & Sorensen, Kate B., 2021. "How well do audit textbooks currently integrate data analytics," Journal of Accounting Education, Elsevier, vol. 55(C).
    6. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    7. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    9. Alex Wong & Sendirella George & Farzana Aman Tanima, 2021. "Operationalising dialogic accounting education through praxis and social and environmental accounting: exploring student perspectives," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 525-550, September.
    10. Husam Aldamen & Hadeel Alkhateeb & Kim Kercher & Keith Duncan & Janice Hollindale, 2021. "Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(4), pages 385-412, July.
    11. Lyn Daff, 2021. "Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 495-524, September.
    12. Usha Mistry, 2021. "Enhancing students’ employability skills awareness through the accounting professional body on an undergraduate accounting degree," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 578-600, November.
    13. Heinrich Oosthuizen & Paul De Lange & Trevor Wilmshurst & Nicola Beatson, 2021. "Teamwork in the accounting curriculum: stakeholder expectations, accounting students’ value proposition, and instructors’ guidance," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 131-158, March.
    14. Alderman, Jillian, 2021. "Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession," Journal of Accounting Education, Elsevier, vol. 55(C).
    15. Fogarty, Timothy J., 2021. "What makes a successful academic accounting department? A multidimensional longitudinal analysis," Journal of Accounting Education, Elsevier, vol. 57(C).
    16. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
    17. Regina Mensah Onumah & Samuel Nana Yaw Simpson & Amoako Kwarteng, 2021. "The effects of ethics education interventions on ethical attitudes of professional accountants: evidence from Ghana," Accounting Education, Taylor & Francis Journals, vol. 30(4), pages 413-437, July.
    18. Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).
    19. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    20. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    21. Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    22. Marshall, Thomas E. & Drum, Dawna & Morris, Steven & Lambert, Sherwood Lane, 2021. "Leveraging research within a pedagogical protocol for enhanced integrated-competency student learning," Journal of Accounting Education, Elsevier, vol. 56(C).
    23. Bagley, Penelope L. & Dalton, Derek W. & Eller, C.Kevin & Harp, Nancy L., 2021. "Preparing students for the future of work: Lessons learned from telecommuting in public accounting," Journal of Accounting Education, Elsevier, vol. 56(C).
    24. Rosemary King & Paul Blayney & John Sweller, 2021. "How language background impacts learners studying International Financial Reporting Standards: a cognitive load theory perspective," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 439-450, September.
    25. Emad Awadallah & Adel Elgharbawy, 2021. "Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 86-106, January.
    26. Judith Ainsworth, 2021. "Team-Based Learning in professional writing courses for accounting graduates: positive impacts on student engagement, accountability and satisfaction," Accounting Education, Taylor & Francis Journals, vol. 30(3), pages 234-257, May.
    27. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    28. Denise Jackson & Stephanie Meek, 2021. "Embedding work-integrated learning into accounting education: the state of play and pathways to future implementation," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 63-85, January.
    29. Clement C. Chen & Sarah A. Garven & Keith T. Jones & Audrey N. Scarlata, 2021. "Is career guidance sending the right message about accounting work? Comparing accounting with competing professions," Accounting Education, Taylor & Francis Journals, vol. 30(4), pages 355-384, July.
    30. Ariail, Donald L. & Khayati, Amine & Shawver, Tara, 2021. "Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy," Journal of Accounting Education, Elsevier, vol. 55(C).
    31. Rui Silva & Ricardo Rodrigues & Carmem Leal, 2021. "Games based learning in accounting education – which dimensions are the most relevant?," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 159-187, March.
    32. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    33. Brown, Michael E. & Trevino, Linda K. & Harrison, David A., 2005. "Ethical leadership: A social learning perspective for construct development and testing," Organizational Behavior and Human Decision Processes, Elsevier, vol. 97(2), pages 117-134, July.
    34. Yolande Reyneke & Christina Cornelia Shuttleworth & Retha Gertruida Visagie, 2021. "Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 1-21, January.
    35. Julieth E. Ospina-Delgado & María A. García-Benau & Ana Zorio-Grima, 2021. "Learning IFRS through MOOC: student and graduate perceptions," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 451-471, September.
    36. Vangelis Tsiligiris & Dorothea Bowyer, 2021. "Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 621-649, November.
    37. Peace Onuwabhagbe Okougbo & Elewechi Ngozi Okike & Amos Alao, 2021. "Accounting ethics education and the ethical awareness of undergraduates: an experimental study," Accounting Education, Taylor & Francis Journals, vol. 30(3), pages 258-276, May.
    38. Jaysinha S. Shinde & Udaysinha S. Shinde & Alex Hill & Christopher Adams & Joshua Harden, 2021. "Effect of Data mindfulness training on accounting students: results from a randomized control trial," Accounting Education, Taylor & Francis Journals, vol. 30(3), pages 277-303, May.
    39. Radiah Othman & Fawzi Laswad & Saiyidi Mat-Roni, 2021. "Academic adjustments and learning experiences of government-sponsored accounting students in a foreign university," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 472-494, September.
    40. Gemma K. Lewis & Belinda Williams & Stephen Allen & Beverly Goldfarb & Kevin Lyall & Rose Kling & Peta Statham, 2021. "Developing an evaluation tool to provide a 360-degree reflection on work-integrated learning in accounting education," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 601-620, November.
    41. Cordis, Adriana S. & Muzatko, Steven, 2021. "Higher education spending and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 55(C).
    42. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    43. Joanna Krasodomska & Justyna Godawska, 2021. "E-learning in accounting education: the influence of students’ characteristics on their engagement and performance," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 22-41, January.
    44. Husain Coovadia & Christo Ackermann, 2021. "Integrating digital pedagogies into a typical student learning lifecycle and its effect on exam performance," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 42-62, January.
    45. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    46. Karin Barac & Marina Kirstein & Rolien Kunz, 2021. "Using peer review to develop professional competencies: an Ubuntu perspective," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 551-577, November.
    47. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    48. Cheng, Peng & Ding, Rui, 2021. "The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university," Journal of Accounting Education, Elsevier, vol. 54(C).
    49. Smith, Kenneth J. & Emerson, David J. & Mauldin, Shawn, 2021. "Online cheating at the intersection of the dark triad and fraud diamond," Journal of Accounting Education, Elsevier, vol. 57(C).
    50. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    51. Didia, Lydia N. & Flasher, Renee, 2021. "Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty," Journal of Accounting Education, Elsevier, vol. 56(C).
    52. Diana Tien Irafahmi & P. John Williams & Rosemary Kerr, 2021. "Written communication: the professional competency often neglected in auditing courses," Accounting Education, Taylor & Francis Journals, vol. 30(3), pages 304-324, May.
    53. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    54. E. A. J. Terblanche & B. De Clercq, 2021. "A critical thinking competency framework for accounting students," Accounting Education, Taylor & Francis Journals, vol. 30(4), pages 325-354, July.
    55. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    56. Ritter, Beth M. & Bynum, Alexsiara & Gumpertz, Marcia & Butler, Tayah Lin, 2021. "An instructional exercise in gender bias," Journal of Accounting Education, Elsevier, vol. 54(C).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    5. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    6. Ayres, Douglas & Stanfield, Jason, 2019. "Pulling it all together: ACME trailers, a costing case," Journal of Accounting Education, Elsevier, vol. 46(C), pages 72-88.
    7. Rasa Subačienė & Ramunė Budrionytė & Jolanta Žemgulienė & Ivita Faituša, 2022. "Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia," Administrative Sciences, MDPI, vol. 12(4), pages 1-18, September.
    8. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    9. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    10. Maloney, Mary M. & Grimm, Stephanie D. & Anctil, Regina, 2020. "Atlas international business case: Examining globalization and economic indicators for the scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    11. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    12. Burns, Cathleen S. & Fischer, Mary L. & Latham, Claire Kamm & Matuszewski, Linda J. & Sage, Judith A., 2022. "Leveraging medical education resources to enhance instruction in accounting education," Journal of Accounting Education, Elsevier, vol. 60(C).
    13. Joseph, George & Trubey, Richard, 2022. "Café Solar® – Sustainable coffee in Central America," Journal of Accounting Education, Elsevier, vol. 61(C).
    14. Hughes, Susan B., 2017. "Student-authored IFRS teaching cases based on European Securities and Markets Authority reports: Experiences from case writing and subsequent classroom use," Journal of Accounting Education, Elsevier, vol. 41(C), pages 58-74.
    15. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    16. Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.
    17. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
    18. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    19. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    20. Bernardi, Richard A. & Collins, Kimberly Z., 2019. "‘Leveling the playing field’ when ranking accounting-education authors," Journal of Accounting Education, Elsevier, vol. 46(C), pages 1-25.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:59:y:2022:i:c:s074857512200015x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.