Accounting theories, practices, education and human capital formation trends: Empirical and conceptual insights

Volume editor
Martha Matashu
Volume editor
Lilian Ifunanya Nwosu
Volume editor
Calvin Mahlaule

Synopsis

This scholarly book aims to provide empirical and conceptual insights into contemporary accounting theories, practices, education and approaches adopted to advance human capital formation in the discipline. Although new accounting practices have emerged in the current epoch, conceptual and empirical research that provides a holistic and comprehensive understanding of these trajectories toward human capital approaches used to promote capability formation in accounting remains scarce.

Contemporary research often focuses on developing frameworks for integrating accounting practices, while coverage of human capital development remains limited. Consequently, scholarship on accountancy and human capital continues to evolve in parallel, without a comprehensive empirical and conceptual framework that integrates the two. Advancing insights into both domains is essential for building a holistic understanding and promoting an interdisciplinary approach.

This book responds to these gaps by presenting conceptual and empirical studies that advocate for education that supports and develops highly skilled generations of accounting practitioners, equipped with the financial and analytical capabilities required to thrive in the contemporary global economy. It contributes to the literature by foregrounding human capital formation within the accounting and finance disciplines and offering an interdisciplinary perspective on the intersection of accounting practice and the development of requisite professional knowledge.

Accounting theories, practices, education and human capital formation trends: Empirical and conceptual insights is intended for scholars and researchers in accounting, finance and human capital development, as well as those in education and related social sciences, who seek an interdisciplinary perspective on how professional accounting and finance capabilities are cultivated within the contemporary global economy.

Chapters

  • Introduction
    Martha Matashu, Lilian Ifunanya Nwosu, Calvin Mahlaule
  • Part 1: Theoretical, conceptual, empirical and contemporary insights into accounting practices: Human capital theory perspective – Chapter 1
    Accounting theories, practices and human capital formation trends
    Lilian Ifunanya Nwosu, Veruschka Pelser-Carstens, Calvin Mahlaule
  • Part 1: Theoretical, conceptual, empirical and contemporary insights into accounting practices: Human capital theory perspective – Chapter 2
    Diffusing integrated reporting into South African university Accounting curricula: A human capital approach
    James Ako Oben
  • Part 1: Theoretical, conceptual, empirical and contemporary insights into accounting practices: Human capital theory perspective – Chapter 3
    Human capital measurements: A case of listed Zimbabwean mining companies
    Queen Mpofu, Wedzerai Musvoto, Danie Schutte
  • Part 1: Theoretical, conceptual, empirical and contemporary insights into accounting practices: Human capital theory perspective – Chapter 4
    The role of institutional theory in enforcing environmental management compliance within the Zimbabwean gold mining sector
    Moses Nyakuwanika, Huibrecht Margaretha van der Poll, John Andrew van der Poll
  • Part 2: Accounting education and human capital formation – Chapter 5
    Implications of constructivist theory to building human capital approach in first-year Accountancy students in South African universities
    Calvin Mahlaule, Jacobus Paulus Fouché, Rikus de Villiers
  • Part 2: Accounting education and human capital formation – Chapter 6
    Influence of teachers and instructional methods in the classroom on Accounting learners’ performance
    Viné Petzer, Veruschka Pelser-Carstens
  • Part 2: Accounting education and human capital formation – Chapter 7
    Improving the information technology capabilities of Accounting teachers through professional development
    Takalani Elizabeth Tshiovhe, Ratau John Monobe
  • Part 2: Accounting education and human capital formation – Chapter 8
    School management and leadership capabilities in enhancing learners’ performance in Accounting
    Lilian Ifunanya Nwosu, Martha Matashu, Thomas Edwin Buabeng Assan
  • Part 3: Financial literacy and accounting human capital formation – Chapter 9
    Application and theoretical synthesis of financial literacy studies: A human capital aspect
    Oji Okpusa Oke, Lawrence Ogechukwu Obokoh, Kola Benson Ajeigbe

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