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

Abstract

This 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 modern world, conceptual and empirical research that provides a holistic, comprehensive understanding of these evolutions and human capital approaches used to promote capabilities formation in accounting remains scarce. Contemporary research often focuses on developing a framework for integrating accounting practices while coverage of human capital development is limited. Instead, research strands on accountancy and human capital are growing separately without a comprehensive empirical and conceptual framework for integrating the two concepts. Insights on accounting practices and human capital developments are necessary for building a holistic understanding of the two concepts and working towards adopting an interdisciplinary approach. The findings in this book seek to advocate for the need to develop highly skilled generations who may meet the requisite accounting and financial capabilities required in the modern global economy. This book adopts both conceptual and empirical methods to address the gap in the literature on the need for research that focuses on human capital formation in the accounting and finance discipline. It contributes an interdisciplinary perspective on the intersectionality between accounting practice and the human capital formation of individuals who possess the requisite knowledge.