Pacific Accounting Review: Volume 34 Issue 4

Guest editorial: Accounting in transition: influence of technology, sustainability and diversity

Sabrina Chong, Asheq Rahman, Anil K. Narayan

The impact of emerging technologies on accounting curriculum and the accounting profession

Tawei Wang

In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In…

Transforming assessment in accounting education to align with online learning

Irshad Ali, Anil K. Narayan, Dilani Gedera

The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to…

New technology and desired skills of early career accountants

Denise Jackson, Grant Michelson, Rahat Munir

Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in…

The transformation to data analytics in Big-Four financial audit: what, why and how?

Angela Liew, Peter Boxall, Denny Setiawan

This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of…

Artificial intelligence and the changing landscape of accounting: a viewpoint

John Kommunuri

The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence…

User perceptions of cloud-based small business accounting software

Jemmi Mauricette, Paul Wells, Jarrod Haar

This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.

Enhancing sustainability education in the accounting curriculum: an effective learning strategy

Umesh Sharma, Brody Stewart

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this…

The impact of ownership structure and corporate governance on energy intensity: evidence from Indian business groups

Nemiraja Jadiyappa, Emily Hickman, Namrata Saikia

Energy efficiency is critical for global sustainability (International Energy Agency, 2019). The purpose of this paper is to examine how agency conflicts arising from pyramidal…

Potential barriers towards achieving greater diversity: the case of Pasifika underrepresentation in accounting

Peni Fukofuka, Irshad Ali

This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an…