In this paper, we investigate the impact of the abrupt switch to online teaching which
occurred in 2020 due to the COVID-19 pandemic. By using responses from 362 professors …

The purpose of the study was to reveal the directions, challenges and opportunities that
arise in the accounting system in the conditions of Industry 4.0, when innovative solutions …

This study aims to develop an accounting curriculum with the Industry 4.0 approach. The
specific target expected from this study is to produce curriculum designs that can be used as …

Various aspects of online learning have been addressed in studies both pre-and during the
COVID-19 pandemic. However, most pre-pandemic studies may have suffered from …

Purpose This paper aims to understand the antecedents and consequences of using the
smartphone and/or tablet by professional accountants for business purposes outside of …

Purpose The purpose of this paper is to identify and gain recent insights into the extent to
which skills expectation gap exists from the perspective of employers in a Pacific Island …

Accounting activities are shown in the financial reports of banks, while the relevant literature
has found that creative accounting highly impacts the quality of financial reporting. However …

There is widespread concern that graduates from universities do not have the knowledge
and skills needed to excel in the accounting professions. Employers continue to express …

Small and medium entrepreneurs need mobile accounting applications that can be used to
create financial reports to review the financial condition of their businesses. Existing …

The technology evolution is escalating rapidly. It has changed the business environment,
including accountancy profession. Digitization makes various disruptive changes in …