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"Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved."

"Ananias Charles Littletons (1886-1974) is widely recognized as one of the founding fathers of the accounting discipline in the United States. During his lifetime, he published several books and over 100 articles in journals such as the Harvard business review, Journal of accountancy, and The accounting review. The sum of Littletons publications have contributed to the establishment of the inductive approach to accounting construction, the veracity of historical cost measurements, and the viewpoint that accounting principles and standards should guide practice. In this posthumously edited volume-the manuscript of which was discovered at the University of Illinois at Urbana-Champaign in 2014-Littleton continues these familiar themes from earlier writings but he also embarks on new lines of inquiry. The most interesting of the latter is Littletons integration of the philosophical tradition of pragmatism as a basis for his accounting theory. The content of this edited volume will be of interest to any serious student of accounting history and theory. "

"All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus."

"Persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis penting untuk diketahui karena mahasiswa akuntansi adalah calon akuntan atau calon pekerja yang akan berhadapan dengan berbagai dilema etika di lingkungan bisnis. Di sisi lain, narsisisme yang memiliki karakteristik kurangnya rasa empati, kebutuhan yang berlebihan akan validasi dan pujian, serta perasaan superior yang berlebihan dapat memengaruhi ethical judgement seseorang. Tujuan penelitian ini adalah untuk menguji pengaruh narsisisme terhadap persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis, serta untuk menguji efek moderasi usia dan gender pada pengaruh narsisisme terhadap persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis. Penelitian ini menggunakan penerimaan perilaku manipulasi laporan keuangan, penerimaan perilaku penyalahgunaan aset, dan penerimaan narcissistic acts untuk mendefinisikan persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis. Partial Least Square – Structural Equation Modeling (PLS-SEM) digunakan sebagai metode penelitian untuk menganalisis 292 mahasiswa akuntansi dari beberapa universitas di Indonesia. Hasil penelitian ini membuktikan bahwa secara umum narsisisme berpengaruh positif terhadap penerimaan perilaku manipulasi laporan keuangan dan narcissistic acts, tetapi narsisisme tidak berpengaruh terhadap penerimaan perilaku penyalahgunaan aset. Selanjutnya, usia terbukti tidak memiliki efek moderasi yang memperlemah pengaruh narsisisme terhadap penerimaan akan perilaku manipulasi laporan keuangan dan penyalahgunaan aset, tetapi usia terbukti memperlemah pengaruh narsisisme terhadap penerimaan akan narcissistic acts. Lebih lanjut, gender laki-laki tidak terbukti memiliki efek moderasi yang memperkuat pengaruh narsisisme terhadap penerimaan akan perilaku manipulasi laporan keuangan, penyalahgunaan aset, dan narcissistic acts. Penelitian ini juga menguji hipotesis menggunakan subsampel mahasiswa asal Jakarta dan mahasiswa asal luar Jakarta. Narsisisme terbukti berpengaruh positif terhadap penerimaan perilaku manipulasi laporan keuangan pada mahasiswa asal Jakarta dan mahasiswa asal luar Jakarta. Selanjutnya, narsisisme terbukti berpengaruh positif terhadap penerimaan perilaku penyalahgunaan aset dan narcissistic acts pada mahasiswa asal luar Jakarta

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Accounting students’ perception towards unethical professional practices is important to be investigated because accounting students will deal with various ethical dilemmas in the business environment. On the other hand, narcissism which characterized by the lack of empathy, excessive need for validation and praise, and excessive superior feelings might affect one's ethical judgment. The purpose of this study is to test the effect of narcissism on accounting students' perceptions towards unethical professional practices, as well as to test the moderation effect of age and gender on the effect of narcissism on accounting students' perceptions towards unethical professional practices. Approval of financial statement manipulation behavior, approval of assets appropriation behavior, and approval of narcissistic acts are used to define accounting students’ perception towards unethical professional practices. This study uses Partial Least Square – Structural Equation Modeling (PLS-SEM) as a research method to analyze 292 accounting students from several universities in Indonesia. This study proves that, in general, narcissism positively affects the approval of financial statement manipulation behavior and narcissistic acts, however narcissism has no effect on the approval of assets appropriation behavior. Moreover, this study proves that age has no moderation effect on the relationship between narcissism and the approval of financial statement manipulation behavior and assets appropriation behavior, however age is proven to weaken the relationship between narcissism and the approval of narcissistic acts. Furthermore, this study proves that male has no moderation effect to strengthen the relationship between narcissism and the approval of financial report manipulation behavior, assets appropriation behavior, and narcissistic acts. This study also tests the hypothesis using subsample of students from Jakarta and students from outside Jakarta. Narcissism is proven to positively affects the approval of financial statement manipulation in students from Jakarta and students from outside Jakarta. Furthermore, narcissism is proven to positively affects the approval of asset appropriation and narcissistic acts in students from outside Jakarta."

"Enpowering information technology (IT) has revealed new dimention of ethical behavior. There are contradictions in prior research result about ethics in using IT, especially in academic scheme. Some researchers concluded that there are no different ethical behavior between IT students and general students (non-IT program) because IT could self-learned. However, other researchers concluded that there is different ethical behavior among individual who has higher IT knowledge and individual who has no or little IT knowledge. this research analyzes moral intensity and ethics in IT students and business students. There are two results from this research, they are: first, there is different perception toward ethical on IT between IT students and accounting students. Both of sample groups dissagree with unethical behavior but in different level. IT students has higher level of dissagreement of unethical on IT than accounting studens; second, unethical behavior on IT has influenced by moral intensity. These results imply that higher education intitution has important role to direct ethical behavior of their students."

"Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective."

"Penelitian ini bertujuan untuk menganalisis pengaruh gaya belajar mahasiswa dan metode pengajaran dosen terhadap kinerja mata kuliah akuntansi keuangan. Kinerja yang dimaksud adalah nilai akhir mata kuliah akuntansi keuangan lanjutan 1 dan akuntansi keuangan 1. Penelitian ini dilakukan dengan menggunakan survei kepada 179 mahasiswa Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia pada periode 2016/2017 angkatan 2014 dan 2015. Data diolah dengan metode regresi linier berganda. Penelitian ini menemukan bahwa gaya belajar tidak mempengaruhi nilai mata kuliah mahasiswa di FEBUI karena mayoritas mahasiswa memiliki adaptabilitas tinggi terhadap gaya belajar jenis apapun. Dalam penelitian ini, metode pengajaran dosen berpengaruh positif terhadap nilai akhir.

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The purpose of this study is to investigate the effect of students learning styles on financial accounting courses performance. Performance means the final grade of financial accounting 1 and advanced financial accounting 1. This study was conducted by using a survey to 179 accounting students on Faculty of Economics and Business University of Indonesia in the period 2016 2017 for both batch 2014 and 2015. Data processed by using multiple linear regression method. This research finds that learning style does not affect student's accounting courses performance in FEBUI, because they has high adaptability to any kind of learning style. However, teaching methods has a positive influence on student's accounting courses performance."

"Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 21 includes papers that examine the following topics: a commentary and analysis of the new CPA exam, a citation analysis of Advances in Accounting Education for volumes 1-15, and an application of methods for reducing writing apprehension in students. The volume also includes a special section that focuses on active learning. One article presents a series of active learning assignments for use in introductory financial accounting classes while the other manuscript presents the results of a survey of accounting faculty and their incorporation of active learning techniques in their classes. "