جستجوی مقالات مرتبط با کلیدواژه « accounting education » در نشریات گروه « حسابداری »

  Wise reasoning about what people believe and what they do is critical thinking. Nurturing thinking power is considered as one of major aims of education.  as the viewpoint of thinkers, the critical thinking, nowadays, is introduced as the main output of higher education and teaching thinking is the main basis for its emergence. The present investigation aims to identify and classify the dimensions and components of critical thinking in accounting education.
the dimensions and components of critical thinking, in the present investigation, were extracted using structured deductive qualitative content analysis method and also were analyzed by using Nvivo software version 10, using Fuzzy dolphin process, also, the screening of identified components was performed through a questionnaire and by the expertise opinions of 10 experts (accounting professors as faculty members).
the obtained results indicate the identification of two dimensions skill and tendency, 11 components, and there are 149 sub-components for the critical thinking that Finally, 8 components, 77 sub-components were identified more important in the viewpoint of experts.
  In the present investigation, the obtained components could be a good way for using critical thinking into accounting training. Critical thinking as educational optimal outcome could lead accounting learners to a better understanding and move beyond educational books content.

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students' ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. The study was conducted in two qualitative and quantitative steps: In the qualitative step, using the research literature and the opinion of experts, the factors affecting accounting education were identified and categorized with a critical thinking approach. In quantitative step, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and PhD students in accounting. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of oxtracted model showed that; The dimensions of causal conditions have a significant effect on axial conditions. Phenomenon, context, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. Also, the effective mediation role of axial conditions and strategies was confirmed. Based on the results, all factors in the extracted model have effective cause and effect role. In the end, the main index of Grounded Theory model was favorable fit. The results of this research can be a strategic and practical model for teachers and accounting schools.

This study aims to introduce a framework that enhances the quality of accounting education within the nation's higher education institutions. To clarify, the researcher intends to uncover the key factors influencing the advancement of accounting education within the higher education system by conducting interviews with experts.
The present research is exploratory and descriptive. In this study, a qualitative approach was employed, utilizing the method of thematic analysis to analyze interviews with experts, leading to the identification of pertinent themes. This article employs Atride and Stirling's model to examine themes in three overarching phases. The initial phase involves text analysis, followed by text discovery in the second phase, and culminating in the integration of these discoveries during the third phase. At each of these stages, a higher level of abstraction is essential for a thorough analysis, as per the prescribed steps. This comprehensive three-step process in the theme network model is carried out in six steps. The steps of thematic analysis in the present research based on the Atride and String model include: 1) The first stage of text analysis, in which the coding framework is developed, based on the concepts, theories, and research questions, and the text is broken down into text sections using the framework; 2) Coding done, the second stage of determining and identifying the themes, in which the themes are determined and identified, the themes are abstracted from the coded text sections; 3) The text refined, the third stage of creating a network of themes takes place in the form of a general pattern. Through the expert interviews, the researcher identified research participants using a deliberate and available snowball sampling technique. This method ultimately resulted in the selection of 10 accounting professors, chosen based on their educational backgrounds, fields of expertise, and experience.
During the theme identification stage, 130 concepts were initially formulated. After two rounds of input and refinement from experts and supervisors, these concepts were distilled down to 65 core concepts. In the next stage, the organizers focus on the following aspects: the creation of new accounting education arrangements; development of new accounting education tools; alignment of accounting education with contemporary standards; fostering communication between the industry and universities in accounting education; crafting management plans for accounting; enhancing accounting skills; adapting education to accounting-related developments; identifying accounting standards; evaluating the quality and quantity of professors; tailoring educational content to specific areas of expertise; understanding market demands; projecting expected outcomes; facilitating entry into the job market; and promoting entrepreneurial accounting. The semantic and conceptual relationships among these themes were also modeled.
To enhance educational conditions, it is imperative to prioritize the improvement of accounting education arrangements and programs, elevate teaching quality and accounting education standards, and enhance the educational and research content in the field of accounting

Today, the focus on improved education quality and effectiveness in every academic area is of utmost significance, especially as a strategy to enhance the prowess of the graduates of that academic field. The reason is that it substantially impacts improving the quality and maintaining the prestige and status of that academic field. Any academic field's quality depends on the service it provides to society as its core obligation. The main task of the accounting field in a community is to offer effective and dependable financial information related to economic enterprises and deliver it to different user groups who make economic decisions based on this information. As university graduates of accounting, accountants are instantly involved in selecting the type and amount of accounting information and preparing and reporting it. The quality of accounting information relies on the quality of accountants' knowledge which, in turn, depends on the quality of education planned for them in the university. The quality of accounting education is closely connected to how accounting professors teach at universities. Consequently, accounting professors must strive to improve the quality of teaching in accounting. The purpose of the present study is to identify the factors affecting the quality level and teaching effectiveness of accounting instructors as the main factor in improving the quality and effectiveness of accounting education. This study was performed for the first time to specify and present the stimuli with a promising effect on teaching effectiveness. It was also conducted to identify and offer factors and behaviors that adversely impact teaching effectiveness. To have a thorough knowledge of these factors, suggestions made by accounting professors were willingly applied. It is hoped that such knowledge will help the professors to observe positive factors in teaching effectiveness and avoid negative factors in their teaching process. It is expected that in case the goal of this research is realized, it will help to employ an integrated, effective teaching process in the field of accounting in universities across the country, as well as to reduce possible inadequacies in the current teaching process. 

This study surveyed accounting faculty members of state universities. Therefore, research data was collected using a questionnaire with open-ended items. It included three parts, namely, "Introduction, Personal, Academic and Experimental Records for the Respondents", "Request for the introduction of effective teaching stimuli", and "Request for the introduction of behaviors that reduce the effectiveness of teaching”. In this survey, the statistical society was asked to present factors with desirable effects and/or behaviors with undesirable effects on teaching effectiveness in the accounting discipline. The content analysis method analyzed the members' proposed effective factors. 

A total of 70 accounting faculty members participated in this survey, resulting in the identification of 579 effective factors, from which 310 items deal with factors with positive effects and269 items deal with factors with undesirable effects. Given the consensus among survey participants on the effective factors, repeated factors identified were classified into 6 general classes of factors with desirable effects and 12 with undesirable factors on teaching effectiveness. From among the identified factors, factors such as the dominance of the professor on the subject being taught, the professor's interest in accounting, teaching in this field and the subject being taught, active participation of students in classroom topics and use of credible teaching resources by the latest scientific achievements, as factors with desirable effect, and lack of appropriate structural and environmental conditions, student's low interest, motivation and scientific level, the professor's insufficient dominance on the subject and their inattention and improper ethical behavior toward the student were emphasized by the subjects as factors with undesirable effects on the effectiveness of teaching. The research findings align with Sherman et al. (1987) the quest for excellence in university teaching; Young & Shaw's (1999) profiles of effective college and university teachers; Stice & Stocks (2000) on effective teaching techniques; Polk's (2006) traits of effective teachers; Gurney (2007) five factors for effective teaching; Aregbeyen (2010) Students Perceptions of Effective Teaching and effective lecturer characteristics at the university of Ibadan, Nigeria; Stout & Wygal (2010) negative behaviors that impede learning: survey findings from award-winning accounting educators; Delaney et al. (2010) students' perceptions of effective teaching in higher education; Wygal, Watty & Stout (2014) drivers of teaching effectiveness; Wygal & Stout (2015) shining a light on effective teaching best practices. This indicates the high validity of the findings of this study. Therefore, using the factors identified in this study into the teaching process of accounting professors can increase the quality and effectiveness of their teaching. 

The result of the study suggests that about the factors with desirable effects, a significant emphasis of accounting Instructors in the statistical population was on "the factors dealing with educational content and teaching tools and methods" and "factors dealing with instructor characteristics" and about undesirable effects, the significant consensus was on "structural and environmental factors", "low interest, motivation and scientific level of students", “instructor’s lack of mastery on the topic being taught”, and “instructor’s inattention or improper moral behavior toward students” as the factors influencing teaching in the accounting discipline. Hence, according to the agreement between the accounting faculty members on the factors affecting the effectiveness of teaching identified in this research, the following are suggested: To better enhance their teaching, professors active in the field of teaching accounting add to their agenda the factors with promising impacts on the effectiveness of teaching recognized in this research, implement them in practice and during training, and avoid the factors with an adverse influence on the teaching effectiveness as identified in the teaching process.

The expectation from the workforce and accountants has been increased due to the social, economic, and political changes along with the rapid changes in science and technology, changes in the business environment, and the complexity of today’s businesses. Therefore, to find a response to the new expectation of businesses and expectations of society from universities, revising the accounting curricula would be essential. The main purpose of the current study is to design a comprehensive accounting education model at the third and fourth-generation universities. In this regard, the needed data gathered by the interview with the professors, experts in the field of accounting, and higher education and has been analyzed by applying a qualitative methodology called the grounded theory. After analyzing and coding the data at open, selective, and axial levels the comprehensive accounting education model at the third and fourth- generation universities has been extracted by conceptualization and abstraction. The studied research method can be implemented specifically to revise the accounting curricula and would generally affect the interaction between university and accounting major with industry and society. Also, entrepreneurship will be improved and society will move toward sustainable development.

The purpose of this study is to investigate the major components affecting the development of accounting education in Iranian universities.

The research method of the present study is qualitative content analysis. The statistical population of this research is the accounting professors of the top universities in Iran who have been influential in the emergence and development of academic accounting in Iran. Sampling strategy of this research is purposeful sampling. The data collection method was an unstructured interview that was conducted in 2018 and 2019.

Analyzes show that 10 macro components (economic, cultural, political, social, Social and historical phenomena, government, Legal requirements, Accountability and Responsibility, universities and other centers and institutions, Educational and research communications and the competence and competence of universities), is effective in the development of accounting education in Iranian universities.

Among the ten structures resulting from the results of the present study, economic, political and government factors have had the greatest impact on the development of accounting education in Iranian universities. Also, the statehood of the economy and higher education system in Iran was identified as an obstacle in the development of accounting education in Iranian universities. The findings of this research can help decision makers in the field of accounting education in the country's universities in line with the development of accounting education.

The purpose of this study is to explore some issues related to the role of leadership, planning and monitoring the higher education system in the development of academic accounting in Iran.

The research method of the present study is qualitative with the content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The data collection method is a non-structured interview with 21 accounting professors who have played an important role in the emergence and development of academic accounting. Research interviews were analyzed in three stages of open, axial and selective encryption.

The results led to the formation of a category communication network in which 10 main categories related to the development of accounting education in Iranian universities were identified and explained.

Findings showed that leadership, planning and supervision of the higher education system is very important in the development of Iranian academic accounting. Also, the realization of accounting development in Iranian universities requires the development and implementation of a strategic plan and roadmap for accounting development. According to the research findings of the development of academic accounting in Iran, the special support of the government and the collective participation of the country's higher education system, universities and higher education centers require accounting training.

Pofessional authorities in accounting have long wanted to reform the accounting education program, realizing the increasing diversity among students. In this regard, the present study investigates the effect of multiple education based on multiple intelligence on academic performance, motivation and skills of accounting students during the corona epidemic. To achieve this goal, two groups of students, a total of 50 people (25 in the experimental group with combined training based on multiple intelligence and 25 in the control group with traditional education) in the management accounting class at the Islamic Azad University of Saveh and in the academic year 2020 2021 have been selected as a sample. Findings indicate an improvement in academic performance and motivation in the experimental group compared to the control group. Also, the results of a survey of students show the effectiveness of the combined teaching method in strengthening their verbal, communication and teamwork skills and their satisfaction with this method in coronary conditions compared to the traditional approach to teaching. Use hybrid training approaches based on multiple intelligences in designing and implementing the training process

The main purpose of this study is to identify the active learning methods in accounting education and ranking them using the Fuzzy Analysis Hierarchy Process (AHP).

Active learning methods in accounting education were identified using a library review and were classified into eleven methods and were ranked by the subjects according to the Fuzzy AHP. Then, a comparative comparison was made between the existing rankings before and after using this process to determine possible differences. The statistical population of the study includes professors of accounting and the data collection method is through a questionnaire.

The results showed that according to the Fuzzy analysis hierarchy process ranking, problem solving methods by students separately in the classroom, modified lectures, oral questions from students, class quizzes and problem solving in small groups in the classroom have the highest rank. In addition, there is a significant difference between the ranking of active learning methods in accounting education before using the Fuzzy AHP and after.

Based on the results of the research, it can be said that the use of active learning methods leads to the effectiveness of education in the field of accounting.

Contribution:

 It is expected that the methods identified in this study will lead to the improvement of effective education in the field of accounting and reduce the gap between the needs of society and the skills of accountants. These results can help the planning committee of the accounting field, the professors of this field and the educational committees of the universities in order to improve the quality of education, especially in the field of accounting.

The key qualities for accounting students in the domains of financial issues and investments are among the requirements of entrepreneurship. Besides, one of the most serious challenges facing Iran's government is to create job opportunities and above all resolve youth unemployment, particularly among higher education students and graduates. Given the limited facilities and capabilities of the government to develop businesses for all, it is of utmost importance to reflect on entrepreneurial activities and plan for them. From this perspective, the present study aimed to investigate the impacts of financial and investment decision-making components on entrepreneurial intention (EI) to start and develop businesses among Iranian accounting students. For this purpose, the effects of financial intelligence, risk-taking, optimism, levels of accounting education, and work experience on accounting students' EI were explored. 

The statistical population in this study consisted of all students enrolled in the associate's, bachelor's, master's, and PhD programs in accounting at Iranian universities and institutions of higher education. In view of the large statistical population and the outbreak of the coronavirus disease 2019 (COVID-19) across Iran, the research questionnaire was initially designed online, via the Avalform software, and its link was then sent to the accounting students via e-mails as well as virtual channels and groups on scientific social networks, such as WhatsApp and Instagram. In this way, simple random sampling was utilized. Upon collecting the data and excluding five incomplete questionnaires, the data from 252 questionnaires were exploited for further analysis. In line with the sample size table developed by Bartlett, Kotrlik, and Higgins (2001), at least 209 questionnaires needed to be completed and analyzed in field studies with unlimited populations. Accordingly, the number of questionnaires in this study met the sample size adequacy, and the results could be generalized to the entire statistical population. The data collection instrument was a standardized questionnaire, consisting of several parts with open- and closed-ended items. To check its validity, the opinions of four entrepreneurship and accounting experts were firstly obtained, and then the reliability of its different scales were measured by the Cronbach's alpha coefficient. As well, the data analysis was fulfilled using the SPSS and SmartPLS software packages. For this purpose, the descriptive and inferential statistics were recruited. With regard to the inferential statistics, the structural equation modeling (viz. the measurement and structural model assessments), and the partial least squares (PLS) as an estimation approach were performed. During the measurement model assessment, the validity, reliability, and fit of the measurement model for the latent variables in the study were calculated. As well, the research hypotheses were tested by the proposed model through the structural model assessment. 

The study results demonstrated that financial intelligence had a significant positive effect on EI among Iranian accounting students at the 99% confidence interval (CI). Therefore, it was acknowledged that the students' intention to start and develop entrepreneurial activities and establish businesses could boost alongside the growth in their financial intelligence. Additionally, the findings revealed that risk-taking had a significant positive impact on EI. In other words, the accounting students' EI toward self-employment and investment for starting and developing entrepreneurial businesses could multiply as their level of risk-taking amplified. Even though optimism as one of the main personal characteristics could influence entrepreneurship, and act as a driving force in entrepreneurial activities and investment to launch new and high-risk businesses, the results of the present study demonstrated that optimism did not have a significant effect on EI among the accounting students in Iran. In fact, optimism failed to predict the variations in their EI, due to the nature of accounting as a field of study and its working conditions in this country. Human capital could similarly play a significant role in strengthening EI in the students to start a business and organizing the relevant resources. In light of this, there is strong evidence that human capital raises the individuals' tendency to undertake entrepreneurial activities. On this point, the study results confirmed that the human capital components, i.e., work experience and the level of accounting education could have a significant positive effect on the students' EI. Put it plainly, the Iranian accounting students' decisions could be directed toward self-employment and investment in entrepreneurial activities with the rise in their experience and levels of education. 

The study results established that the financial and investment decision-making components, such as financial intelligence, risk-taking, work experience, and level of accounting education could contribute to forming EI among accounting students to start and develop entrepreneurial businesses. Therefore, this study had some theoretical and practical implications for EI in students, especially the accounting ones. Considering the theoretical achievements, no coherent research had been previously conducted to predict accounting students' EI with an emphasis on the financial and investment decision-making components, to the best of the authors' knowledge, so the present study aimed to examine the effects of such components on accounting students' EI to fill the existing gaps. In terms of the practical outcomes, policy-makers, planners, managers, and professors in the higher education system could take advantage of the study results to promote entrepreneurial and self-employment activities among students; for example, they are suggested to establish student entrepreneurship cooperatives, offer comprehensive training and internship courses, and hold entrepreneurship workshops and events to expand students' financial intelligence and risk-taking, boost human capital, and thereby promote EI among them.

The purpose of this study is to try to understand the emergence and development of Academic accounting in Iran and the role played by Iranian universities in this regard, as well as how to develop Academic accounting education in Iran and finally compare the development of Academic accounting teaching with countries in the region and the impact of academics and universities. The West, especially the United States of America and England, is in the field of Academic accounting in Iran.

The research method of the present study is qualitative (oral history with content analysis approach), interpretive research paradigm and research method from the perspective of exploratory purpose. The method of data collection is unstructured interviews with experts who have played an important role in the emergence and development of accounting in Iranian universities. The stages of this research include compiling research questions, data collection, data encryption, writing analytical notes, recording ideas and interpreting data, writing and compiling a documentary history of the development of academic accounting in Iran.

The results led to the formation of a category communication network in which 30 main categories related to the development of accounting education in Iranian universities were identified and explained. </em>Also, based on the interviews, specific answers were given to the main research questions and the development of Academic accounting education in Iran was clarified.

Academic accounting education has undergone extensive changes in Iran since its inception until today and it can be said that modern accounting is a product of the university and this role in Iran has become more colorful since the creation of postgraduate courses. The results indicate that in general, thirty factors have played a role in shaping the current face of Academic accounting in Iran. Experts believe that Academic accounting education and research in Iran owes much to Western countries, especially the United States and the United Kingdom, and has a higher quantity and quality compared to neighboring countries in the region. Most of the interviewees are worried and dissatisfied with the state of Iran's higher education system. They believe that education in Iran does not have its real place and usually other factors and goals other than education are superior to Iran's higher education system. Therefore, according to the current situation, the quality of education in universities has gradually declined and other factors such as commercial, political, economic, etc. approach play a role and require proper management of the education system at the macro level of the country.

The purpose of this study is to try to explore some issues related to oral history research on the role of the constituent elements of education in the development of accounting education in Iranian universities.

The research method of the present study is oral history with a content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The method of data collection is non-structured interview with 21 experts and the beginning of accounting training. The stages of conducting this research include compiling research questions, collecting and coding data, writing analytical notes, recording ideas and interpreting data, writing and documenting.

The results led to the formation of a category communication network and six main categories related to the development of accounting education in Iranian universities were identified.

The findings showed that the elements of education (educator, learner, educational topics, tools, environment and educational facilities, educational resources and content, special considerations and quality monitoring and control system in Iranian universities) on the development of academic accounting It is effective. Contribution: This study explains the effective components on the development of accounting in Iranian universities from the perspective of components and elements of education and presents key issues in this field.

Accounting is a three-dimensional science including؛educational, research and professional (technical) dimensions. Given the importance of accounting at the level of economic, regulatory and control units and the important role that accounting has in providing information, decisions and financial transparency, its development and ultimately its growth and Maturity can have significant effects on society. Therefore, it is necessary to identify the factors affecting the growth path of accounting. The present study, which has been carried out with a qualitative approach and by the method of metasynthesis, examines 121 articles and specialized literature on accounting in Iran and the world and provides a model of factors affecting the growth of accounting in Iran. The results of this study show that accounting in Iran has not yet reached maturity. Also, the seven factors affecting the growth of accounting in this country are: Ecosystem of higher education system, Ecosystem of economy, Political ecosystem,,Cultural ecosystem, Social ecosystem, Cultural Ecosystem,, Ecological legislation and professional oversight. Given the impact and influence of the above factors on each other, the growth of accounting will not be achieved until all these factors are improved. The results of this research will be useful.for decision makers and executives at the level of higher education (including universities and the Ministry of Science, Research and Technology) professional institutions (Auditing Organization and the Society of Certified Public Accountants of Iran and scientific and professional associations), Ministry of Economic Affairs and Finance, The Court of Audit and other competent authorities .

Given the importance of the accounting education process, the use of new strategies for teaching-learning transfer plays an improving role in education process and acquiring the necessary skills for learners. This paper analyzes the use of serious games as an effective educational method in accounting. The research method is descriptive, with the theoretical foundations of explaining serious games and their educational role in accounting. Serious games in addition to fun and entertainment can be effective in teaching and learning accounting, because by creating a virtual environment provides the opportunity to develop different abilities in learners. Therefore, the use of serious games is expected to play an important role in the training and skills required of accounting students.

For the past four decades we have witnessed accounting as the mastermind behindnearly all business decisions – national and international. In fact, accounting is a business where most of time is spent in face-to-face communications exploring business strategies. In recent years, accounting education has been under attack and pressure to change its current educational methods. The Accounting Education Change Commission (AECC) has been a leader in calling for a change. They, and others in the accounting profession, have issued statements addressing the structure and objectives of accounting principles courses. These statements have stressed the need for innovative educational approaches and the importance of incorporating active learning into accounting principles courses. In addition, AECC called to increase the acceptance of international accounting standards and use of computer in accounting education as well as shifting accounting education lecturers’ focus from what they teach to what the students learn. This may prepare students to become lifelong learners and keep them aware of the latest developments and enable them to adopt these developments. This paper aims to uncover suitable criteria for the design and improvement of accounting program and curriculum. More specifically, the goal is to investigate the perilous future of accounting education and discover issues that needed to be addressed to improve the learning style and accounting practice.Here, in this article, the historical trend of transformation with accounting discipline is being explored. Also potential obstacle in between accounting researches and professional requirments in practice will be explained.

This article highlights the significance and implementation mechanism of instructional games as one of the educational tools and an active and effective teaching method. It also investigates theoretical framework of instructional games in order to use in educational settings. Moreover, this study reviews different domains of learning (cognitive, affective and psychomotor) and highlights the importance of using theses aspects by giving examples in Accounting Education. This study reviewed the background of using game as a simulation in accounting education. The results of the study showed that the first instructional game used in the academic setting was an accounting game. In addition, the findings showed that instructional games and simulations, affect on the students learning and performance in the all accounting education disciplines including Introductory Accounting, Industrial & Managerial Accounting, Governmental Accounting, Accounting Information Systems, Auditing and Ethics in Accounting. The findings also showed the Gap of using instructional games and simulations in teaching accounting in Iran.

The goal of this paper is to study factors influencing the rate of plagiarism among accounting postgraduate students. Data is collected from students of Sistan and Baluchestan university of Iran through 73 applicable questionnaires during 2013. The results indicate that plagiarism is quite prevalent among the accounting postgraduate students; however they are not completely familiar with different types of plagiarism. In addition, no significant relation is detected between prevalence of plagiarism and demographic variables such as age and gender, as well as individual variables such as their academic performance. However, the results of correlation test show that plagiarism committing rate of the students has (a) a positive significant relation with some parameters namely educational pressure, tendency of educational system and accounting students to low level approaches of accounting education, and students' access to information technology (e. g. Internet) ; and (b) a negative significant relation with some other factors such as moral competence, awareness of plagiarism, organizational support, as well as students’ interest in accounting

Previous research shows that a comprehensive system of performance measurement, such as Balanced Scorecard can motivate and help educational institutions to evaluate the performance. In this study, we investigated the efficacy of Accounting Education by using a survey of 119 graduate accounting students studying in universities in Tehran in 1395. The results show that, firstly, the effectiveness of accounting education in universities surveyed, which is not desirable. Secondary, the type of university (public or nonpublic), undergraduate GPA, age and town of obtaining a degree don’t have a significant impact on the effectiveness of accounting education.But employment status (employed or unemployed), as well as their gender have have a significant impact on the effectiveness of accounting education.