This scoping review comprehensively explores how artificial intelligence (AI) is being incorporated into accounting education, examining the evolving educational setting and its potentially transformative impact on the development of future accounting professionals. Following the Arksey and O'Malley (2005) methodology and PRISMA-ScR guidelines (Tricco et al., 2018), this review synthesizes systematically a diverse set of academic literature to determine major trends, new opportunities, and long-standing challenges of integrating AI into accounting pedagogical practices. Key findings demonstrate AI's transformative potential in enhancing student engagement, fostering deeper learning, aligning educational curricula with contemporary industry demands, and improving teaching efficiency through innovative tools and techniques. However, substantial challenges persist, including faculty preparedness, the complexity of curriculum redesign, resistance to change, and critical ethical considerations surrounding the use of AI in education. These findings emphasize the multifaceted nature of integrating AI into accounting pedagogy. The review emphasizes the need for cooperation between academia, industry practitioners, and policymakers to develop adaptive, forward-thinking pedagogical strategies and establish robust ethical frameworks. These efforts are essential to improve learners with the skills and competencies required to thrive in a dynamic, technology-driven professional environment.

There are studies in the learning management literature examining the measure of system usage, but few explore how users apply the software tools to achieve specific work tasks, which in turn leads to perceived benefits. In the context of distance education, this study focuses on how Learning Management Systems (LMS) are fully used by faculty for their instructional needs. It extends existing research on LMS adoption by investigating how faculty members or instructors use the LMS tools for effective class teaching to achieve educational outcomes. Four usage patterns were identified: communication, content management, assessment, and class management. A model is presented to examine how these usage patterns interplay to achieve the perceived benefits. Data were collected from 544 instructors using LMS, such as Blackboard Learn, etc. Structural equation modeling using LISREL was employed to assess the research model. The results suggest that the usage for communication, content, and assessment activities positively impacts the usage for class management. In turn, the usage for class management influences the net benefits perceived by the instructors, and the usage for content also impacts perceived net benefits directly. These results provide practical guidelines for LMS developers’ design improvements and institutions’ policies, such as training instructors to fully utilize LMS features to achieve the maximum benefits of distance education.

This study aimed to develop and validate a comprehensive core competency assessment instrument specifically designed for undergraduate students at a research-focused university. Despite growing emphasis on competency-based education (CBE), there are limited psychometrically sound tools tailored to evaluate students’ level of core competencies in research-intensive universities. The current study proceeded in three phases: (a) development of a conceptual framework comprising six core competencies: Integrated Thinking, Knowledge Inquiry, Creative Integration, Global Citizenship, Communication & Collaboration, and Self-Management; (b) item generation and expert validation; and (c) validation through exploratory and confirmatory factor analyses. The final instrument included 77 items across the six competencies. CFA confirmed adequate model fit (CFI = .934–.957; RMSEA = .057–.088). The results showed that the validated instrument can provide a reliable and comprehensive assessment for students' core competencies in research-oriented university settings. This instrument can provide guidelines for developing competency-based education (CBE) curricula in higher education, as well as criteria for evaluating and refining existing CBE programs. This instrument functions as both a psychometrically robust assessment tool and a practical guide for institutional enhancement. It enables precise measurement of students’ core competencies, offering evidence that can inform curriculum design, academic advising, and policy development. In addition, the validated framework lays a strong groundwork for future research to investigate the long-term effects of competency-based education on student achievement, career readiness, and personal development across various higher education settings.

Educational researchers, as well as researchers in other disciplines, often work with ordinal data, such as Likert item responses and test item scores. Critical questions arise when researchers attempt to implement statistical models to analyse ordinal data, given that many statistical techniques assume the data analysed to be continuous. Could ordinal data be treated as continuous data, that is, assuming the ordinal data to be continuous and then applying statistical techniques as if analysing continuous data? Why and why not? Focusing on structural equation models (SEMs), particularly confirmatory factor analysis (CFA), this article discusses an ongoing debate on the treatment of ordinal data and reports a short review on the practices of conducting and reporting SEMs, in the context of mathematics education research. The author reviewed 70 publications in mathematics education research that reported a study involving SEMs to analyse ordinal data, but less than half discussed how data were treated or guided readers through the analysis; it is therefore harder to repeat such an analysis and evaluate the results. This article invites methodological discussions on SEMs with ordinal variables in the practices of educational research. Subsequently, a standard for reporting SEMs with ordinal data is proposed, followed by an example. This standard contributes to educational research by enabling researchers (self and others) to evaluate SEMs reported. The example demonstrates, using real-life research data, how two different approaches for analysing ordinal data (as continuous or as a product of discretisation from some continuous distributions) can lead to results that disagree.

Analysis of student grades and demographic data to understand the effects of modality and Covid-19 on academic performance is important for universities to understand the impact these factors may have on course grades. This study analyzes all the 615,964 complete undergraduate student-course records from Kennesaw State University (KSU) spanning from 2015 to 2024 to examine the impact of course modality and the Covid-19 pandemic on academic performance. The population dataset includes student demographics (e.g., sex, age, ethnicity), prior GPA, and course characteristics (e.g., department, modality). Descriptive statistics and trend analyses were employed to evaluate grade outcomes across in-person, online, and hybrid modalities over the 9-year period. Results indicate a temporary increase in mean course grades during the Covid-19 period, followed by a return to the pre-pandemic upward trend. Hybrid courses consistently exhibited the highest mean grades throughout the study period. However, consistent patterns across modalities, demographics, and academic units suggest that these factors have limited influence on grade outcomes. These findings raise questions about the reliability of GPA and course grades as indicators of learning success across different instructional contexts and student populations.