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Teacher Education & Development

Implications of career preference on teaching self-efficacy: insights from preservice accounting teachers

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Article: 2352274 | Received 27 Jan 2024, Accepted 18 Apr 2024, Published online: 14 May 2024

Abstract

This study investigated the impact of career preferences on the teaching self-efficacy of preservice accounting teachers. Employing a descriptive census survey, data were collected from 284 final-year preservice accounting teachers at two universities in Ghana. The study utilised an adapted Teacher Sense of Efficacy Scale (TSES) developed by Tschannen–Moran and Hoy, along with demographic scales focusing on preferred career choices. Data analysis was conducted using an independent samples t test. The findings revealed variations in self-efficacy levels among preservice accounting teachers based on their inclination towards or away from a teaching profession. Preservice accounting teachers with a preference for teaching demonstrated higher self-efficacy in areas such as student engagement, instructional strategies, and classroom management. The study suggests that selection criteria for admitting students to accounting education programmes should consider career preferences.

Introduction

The importance of effective teaching cannot be overemphasized in educational landscape. Teachers’ capabilities and competence largely determine what students receive and learn in the classroom. One crucial contributor to teacher effectiveness is the sense of teaching self-efficacy—a belief in one’s ability to bring about desired outcomes in their students (Martins & Chacon, Citation2021). Due to its significant influence on pedagogical practices and student learning, teacher self-efficacy has emerged as a crucial construct in educational research. Central to this discussion is the critical role career preferences play in shaping teacher self-efficacy, principally in areas critical to instructional success, such as classroom management, student engagement, and instructional strategies.

As preservice teachers start their journey to become qualified teachers, their aspirations and preferences about their future career paths exert significant influence over their sense of teaching efficacy and professional identity. It is not only a matter of choosing a specific career path but also aligning that career choice with their affinities, perceived strengths, and potential contributions to the educational landscape. The connection between teaching self-efficacy and career preference highlights the crucial interaction between pedagogical competence and personal aspirations.

There has been an increasing interest in understanding the dynamics of teaching career preference and teacher self-efficacy. The link between career preference and teaching self-efficacy has gained prominence because of the considerable implications it has for recruitment and subsequent retention of dedicated and competent teachers to champion students’ development and overall and education quality. According to Catapang and Tuiza (Citation2022), the genuine desire for teaching career preference aids in initiatives that help to develop a teaching workforce that is not just competent but also enthusiastic and self-assured to increase intrinsic teacher motivation. The congruence of teacher career preference and teacher self-efficacy suggests the promotion of a sense of purpose and personal fulfillment, which leads to increased tenacity, resilience, and overall teacher effectiveness.

The teaching profession in the global educational landscape is of paramount importance, serving as a crucial part of effective educational processes upon which societies cultivate knowledge, skills, and values (Madan, Citation2017). It is especially so because while technology and online tools have changed the learning environment, the presence of competent accounting teachers remains a vital and irreplaceable contribution to students’ development.

Ingersoll and Strong (Citation2011) observed the worrisome rates of burnout and turnover among accounting teachers, linked in part to individuals choosing the field for reasons other than a genuine desire for a teaching career. The depth of content knowledge in almost all teacher education programmes gives preservice accounting teachers alternative careers to consider. There is a more rewarding option of becoming accounts administrators which is often difficult to secure. The possibility of using the teaching service as an interim job whilst they continue the search for the choicest career may counter the dedication and commitment of preservice teachers to ensure effectiveness in teaching. As a result, the decision to enroll pre-service accounting teachers who have a real desire to pursue a teaching career in institutions of education is not only rational but also imperative for the accounting education vibrancy, viability, and sustainability. Such individuals are far more inclined to exhibit the core traits of competent accounting teachers, contribute considerably to students’ development, inspire peers, and considerably reduce.

The remaining parts of the paper present the rationale of the study focusing on accounting teachers, review of empirical literature and the theory that underpinned the study. Also, the methodology employed to execute the study and the consequential results and discussions follow. Conclusions highlighting the implications of the study are presented to conclude the report.

Why focus on accounting teachers?

Even though all teachers are expected to be effective, there is a special reason for the effectiveness of accounting teachers to be singled out and rigorously promoted. This is because of the critical disciplinary functions such teachers play in the classroom. According to Watt and Richardson (Citation2012), accounting teachers provide tailored learning experiences that accommodate a variety of learning styles and modify their teaching strategies depending on individual student needs, fostering an in-depth understanding of complex accounting concepts. Accounting education expands beyond rote memorization to foster critical thinking and problem-solving abilities. As a result, accounting teachers help students analyze and prepare financial data, interpret regulations, and make informed decisions, enabling students to apply theoretical knowledge to real-world settings (Ballantine & Larres, Citation2004).

The ethical dimension of accounting is a critical aspect of accounting education. Accounting teachers act as role models for students, encouraging ethical values, integrity, and professional accountability (Kelly, Citation2017). Based on this crucial responsibility of accounting teachers, as the teaching career profession continues to evolve, the role of competent accounting teachers remains integral in preparing students for the future. This makes accounting teachers indispensable in the economy and business landscape. Therefore, pre-service accounting teachers must endeavor to be competent and committed in the pursuit of a teaching career profession to enable them to maximize the impact on students.

Empirical literature review

Numerous studies have focused on teaching self-efficacy and the associated factors influencing it. This empirical review synthesizes findings from various studies to offer a comprehensive overview of the link between teaching self-efficacy and dispositions or preferences among teachers. For example, Kwarteng and Sappor (Citation2021) conducted a study focusing on preservice accounting teachers, revealing heightened efficacy in classroom management compared to student engagement and instructional practices. A deeper insight is obtained from Chen’s (Citation2023) exploration of Dispositions toward Loving Pedagogy (DTLP) among Chinese EFL teachers which found a positive association between loving pedagogy and increased teacher self-efficacy, providing insights into the affective dimensions shaping efficacy beliefs.

The findings of Chen are broadened by Woodcock and Jones (Citation2020) whose study focused on teachers’ preference for inclusive education, revealing higher self-efficacy among those who believed in the effectiveness of inclusive teaching methods. This emphasizes the connection between pedagogical preferences and efficacy beliefs. Beyond the preference for inclusive education, the love for knowledge in a particular disciplined increases teaching self-efficacy. This is evidenced by Zuya et al. (Citation2016) who correlated pre-service teachers’ desire for knowledge with enhanced efficacy in mathematics teaching, highlighting the foundational role of knowledge acquisition in shaping efficacy beliefs.

Other studies concentrated on career calling and teacher self-efficacy. Huang and Zhang (Citation2024) first identified that the most innovative preservice teachers are those who have the career calling (motivation) to become teacher. This seems to explain that teachers do better in their profession when they are enthused with the teaching career. Calkins et al (Citation2023) discovered that teachers who are intrinsically motivated about the profession are efficacious. Shang et al. (Citation2022) identified a significant positive relationship between career calling and teacher self-efficacy among Chinese educators. This underlines the importance of vocational aspects in influencing teachers’ efficacy beliefs. Also, An et al. (Citation2021) discovered that job satisfaction and social utility motivation significantly correlate with teacher self-efficacy, particularly among East Asian teachers. This highlights the broader motivational context shaping teachers’ self-efficacy beliefs. Kasalak and Dagyar’s (Citation2020) meta-analysis, utilizing data from the Teaching and Learning International Survey (TALIS), confirmed the relationship between teacher self-efficacy and job satisfaction, reinforcing the intricate connection between professional satisfaction and efficacy. Also, Senler’s (Citation2016) study across five Turkish universities found a linkage between attitude toward science teaching and pre-service science teachers’ teaching self-efficacy, emphasizing the domain-specific nature of these relationships.

Some studies explored the connection between teaching self-efficacy and motivation, work engagement, attitude to teaching. A case is Barni et al.’s (Citation2019) study which identified intrinsic motivation as a key influence of teacher self-efficacy, emphasizing the personal motivations that drive efficacy beliefs. Also, Burić and Macuka (Citation2018) established a significant association between self-efficacy and the work engagement of teachers. This highlights the dynamic interplay between efficacy beliefs and professional engagement. Further, Üstüner (Citation2017) linked self-efficacy with the attitude of pre-service teachers towards teaching, contributing to the understanding of the attitudinal dimensions shaping efficacy beliefs.

This comprehensive empirical literature review showcases the multifaceted relationships between teacher self-efficacy and various factors, providing a foundation for this study and future research to delve deeper into the potential contextual variations. While existing studies offer valuable insights into the factors shaping teaching self-efficacy, certain gaps persist. There is a need for more discipline- or teaching subject-specific examinations to discern the universality of these relationships. Additionally, a comprehensive understanding of the intricate interplay between motivation such as preference for teaching career remains elusive, necessitating further research to inform teacher engagement policies and professional development initiatives effectively.

Accordingly, the study delves into the difference preservice accounting teachers’ career preferences make in their teaching self-efficacy in the pivotal domains of student engagement, classroom management, and instructional strategies. It examines the difference teaching career preference may be capable of making in the self-efficacy of preservice accounting teachers. In achieving this aim, the following objectives were crafted to guide the study to:

  1. examine the difference pre-service accounting teachers career preference for teaching makes in student engagement efficacy.

  2. analyse the difference pre-service accounting teachers career preference for teaching makes in in instructional strategies efficacy.

  3. examine the difference pre-service accounting teachers career preference for teaching makes in classroom management efficacy.

This research sheds light on the significant impact of career preferences on the self-efficacy of preservice accounting teachers, contributing to a growing body of literature exploring the intricate relationships between career choices, intrinsic motivations, and efficacy beliefs in the context of teaching. It makes empirical contributions to literature in the exploration of the difference career preference makes in the self-efficacy of yet-to-be-certificated accounting teachers who have alternative professions to consider.

One influential factor that has received limited attention regarding accounting teachers’ self-efficacy is the preference for teaching career in accounting education (Catapang & Tuiza, Citation2022). However, no empirical evidence was found on whether preference for teaching career makes any difference in teacher self-efficacy. The preference for an accounting teaching career can be seen as the degree to which individuals actively desire and aspire to pursue a career as an accounting teacher. Despite its potential significance, the influence of teaching career preference on accounting teachers’ self-efficacy remains an underexplored area in educational research (Yoon & Kim, Citation2022).

So far, this is the only study that examines the difference teaching career preference makes in the self-efficacy of pre-service accounting teachers. As such, it delves into the practical implications of this symbiotic relationship, ultimately providing the basis to advocating for a paradigm shift towards embracing career preferences as a potent catalyst for cultivating effective accounting teachers who are poised to shape the future of accounting education through unwavering teacher self-efficacy. Obtaining this empirical evidence would promote understanding of teacher education programmes, policymakers, and educational institutions to acknowledge the persuasive power of aligning career preferences with instructional practices. The empirical evidence provided in this study will enable educators to amplify the positive feedback loop between career preferences and teacher self-efficacy by fostering a proactive environment that nurtures preservice teachers’ career aspirations and provides tailored guidance towards honing specific competencies.

Theoretical framework

The study is based on the Social Cognitive Career Theory (SCCT) developed by Lent et al. (Citation1994), offering a comprehensive framework for comprehending career development. SCCT, derived from Albert Bandura’s Social Cognitive Theory, delves into three interconnected facets of career development: the formation of career interests, the decision-making process in career choices, and the attainment of career success.

At the core of SCCT lie three interconnected variables: self-efficacy, outcome expectations, and goals. Self-efficacy, defined by Bandura (Citation1986), relates to individuals’ beliefs in their ability to undertake specific courses of action, drawing from personal accomplishments, vicarious experiences, social persuasion, and emotional states. Outcome expectations involve beliefs about the consequences of specific behaviors, influencing individuals’ choices based on perceived positive outcomes. Goals, termed choice goals in SCCT, signify intentions to engage in specific activities, molded by self-efficacy and outcome expectations.

The SCCT Choice Model posits that under favorable environmental conditions, career-related interests motivate specific career-choice goals, increasing the likelihood of individuals taking action to achieve those goals. Subsequent performance achievements then provide feedback influencing self-efficacy and outcome expectations.

While SCCT primarily focuses on self-efficacy, outcome expectations, and goals, the study recognizes the existence of other elements influencing career preferences. However, SCCT offers an integrated framework for analyzing career-related interests and choice goals, aligning with the study’s focus on teaching career preference and teacher self-efficacy.

Teacher self-efficacy, a key construct within SCCT, is further delineated into three elements: student engagement efficacy, instructional strategies efficacy, and classroom management efficacy. Student engagement efficacy pertains to a teacher’s ability to optimize student experiences and enhance learning outcomes. Instructional strategies efficacy involves the use of systematic and purposeful strategies for teaching and learning. Classroom management efficacy focuses on techniques for effectively regulating students to establish a conducive learning environment.

Teacher self-efficacy in accounting education has gained prominence, with a breakdown into elements demonstrating perceived competency in fostering academic success and socio-emotional development. Elevated self-efficacy correlates with resilience and a growth mentality, influencing the approach to instructional challenges and enthusiasm for professional development opportunities.

The study emphasizes the reciprocal determinism inherent in SCCT, positing that pre-service accounting teachers’ genuine preference for a teaching career can influence their self-efficacy. This aligns with Bandura’s social cognitive theory, where self-efficacy beliefs play a pivotal role in motivating behavior and achievement. The study aims to explore this bidirectional relationship, shedding light on how pre-service accounting teachers’ career preferences may impact their self-efficacy within the SCCT framework.

Methods and materials

Participants

The study employed descriptive survey design to examine the difference teaching career preference makes in the self-efficacy of preservice accounting teachers. The population for the study consisted of final year preservice accounting teachers in two public universities championing teacher education in Ghana. The curriculum for accounting teacher education in Ghana which the respondents go through is a fine blend of liberal university-wide courses, professional education and general pedagogy courses, pedagogy courses unique to the accounting discipline, content courses related to accounting, and pedagogical content knowledge courses. The bulk (about 70–80%) of the courses are content-related courses. This suggests that preservice accounting teachers are equipped to equally serve in accounts administration beyond the teaching profession.

Complete enumeration (census) survey was employed to study all the subjects in the population. Since the study was conducted on a relatively small population, census was employed to facilitate the reliability and validity of the result. Through this approach data was obtained from 284 preservice accounting teachers representing 92% response rate.

Instrumentation and measurement of variables

The data collection instruments were adapted from established sources, specifically utilizing the Teacher Sense of Efficacy Scale (TSES) developed by Tschannen–Moran, and Hoy. This standardized questionnaire comprises three subscales focusing on instructional strategies (8), student engagement (8), and classroom management (8). The TSES is designed to assess individuals’ perceptions of their potential success in teaching. These items were directly sourced from 24 scale developed in the study of Tschannen-Moran and Woolfolk Hoy (Citation2001).

All 24 items within the questionnaire were measured on a 5-point Likert scale, ranging from "slightly agree" to "extremely agree." Additionally, the participants’ preference for a teaching career was measured using a binary categorical scale, providing a clear distinction in their inclination towards or against pursuing a teaching profession. Regarding the preference for teaching, it was measured with a simple yes or no answer question that required respondents to indicate if they preferred to become accounting teachers.

Data analysis

Data was analysed utilising SPSS. Independent samples t test was employed to compare the sample means from the unrelated groups (pre-service accounting teachers who prefer a teaching career and pre-service accounting teachers who do not prefer a teaching career). Independent samples t-test is a statistical technique that is used to compare the means of two independent groups on a phenomenon. However, some diagnostics (normality and test for homogeneity) were run to assess the appropriateness of the t test in analysing the data. The following sections present the commentary.

Test for normality

The first diagnostics was to test for normality of the variables. This was done by comparing the observing the mean, median, skewness and kurtosis. A cursory comparison of the means and medians of each of the variables suggested that they were similar indicating a normal distribution. Again, according to Ghasemi and Zahediasl (Citation2012), skewness statistics lesser than 1.96 will suggest normal distributed data. The statistical properties of the variables Student Engagement, Instructional Strategies, and Classroom Management are presented in .

Table 1. Test for normality.

From , The mean score for student engagement is reported as 4.0586, with a standard error of 0.03784. The median score aligns closely with the mean at 4.0000. The skewness value of 0.092 indicates a slight positive skewness, implying a slightly longer tail on the right side of the distribution. However, the estimate is lesser than the threshold of 1.96 suggesting the normality of distribution.

For the instructional strategies, the mean score is calculated as 4.1328, accompanied by a standard error of 0.03301. The median, mirroring the mean, stands at 4.1250. The skewness statistic, at 0.016, indicates negligible skewness, implying a distribution closely resembling a normal distribution. Collectively, these statistics hint at a variable that exhibits a symmetrical and normally distributed pattern.

The mean score for classroom management is computed as 4.1191, and its standard error is reported as 0.03620. Like the preceding variables, the median stands at 4.1250. The skewness value of –0.130 denotes a minor negative skewness, suggesting a slight elongation on the left side of the distribution. This also is considered a normally distributed data given the skewness statistics low skewness and similarity in mean and median. All the three viables proved to have normality in the distribution sets the basis to apply parametric statistics on the data.

Levene’s test

Ensuring the validity of inferential tests requires meeting the assumption of equality of variances, as uneven variances between groups can impact the results of subsequent analyses. Levene’s test emerges as a valuable tool to assess the homogeneity of variances across groups, thereby safeguarding the robustness of downstream statistical procedures (Pallant, Citation2005). The Levene’s test results for the variables Student engagement, instructional strategies, and classroom management presented in .

Table 2. Levene’s test for equality of variances.

Levene’s test result for student engagement reveals an obtained F statistic of 0.682, accompanied by a corresponding p value of 0.410. The observed significance level surpasses the conventional threshold of significance (typically set at α = 0.05), indicating that the assumption of equal variances is met for the variable student engagement.

For instructional strategies, Levene’s test yields an F statistic of 2.548, accompanied by a p value of 0.113. The p value surpasses the customary significance threshold, underscoring that the assumption of equal variances is tenable for the variable instructional strategies.

Finally, Levene’s test outcome concerning classroom management showcases an F statistic of 0.078, accompanied by a p value of 0.781. The p value, notably exceeding the standard significance threshold, reinforces the notion that the assumption of equal variances holds true for the variable classroom management.

In summary, the Levene’s test results for the variables student engagement, instructional strategies, and classroom management collectively indicate that the assumption of equal variances is met for each variable. This conformity to the assumption substantiates the credibility of subsequent statistical analyses that hinge on these variables.

Results

Having satisfied the relevant diagnostics, the independent sample t test was used to scrutinize the potential disparities in self-efficacy among preservice accounting teachers, contingent upon their preference for a teaching career. The variables under scrutiny encompass student engagement, instructional strategies, and classroom management. The results are presented in .

Table 3. Independent sample t test.

H1: Student engagement

Preservice accounting teachers who expressed a preference for a teaching career exhibited a mean self-efficacy score of 4.1070, while their counterparts who did not prefer such a career path demonstrated a slightly lower mean of 3.7344. The resulting mean difference of 0.37261 was determined to be statistically significant (t = 3.375, df = 282, p = 0.001).

The discrepancy alludes to the notion that individuals with a preference for a teaching career tend to possess higher levels of self-efficacy in promoting student engagement. Consequently, the findings intimate that fostering an inclination toward teaching as a vocation could potentially enhance preservice accounting teachers’ confidence in their capacity to engage students effectively.

H2: Instructional strategies

Preservice accounting teachers who favored a teaching career exhibited a mean self-efficacy score of 4.1712, compared to their counterparts with a mean score of 3.8906 who did not express a preference for teaching. The observed mean difference of 0.28055 emerged as statistically significant (t = 2.891, df = 282, p = 0.005).

The disparity underscores that individuals inclined toward teaching as a career path have greater self-efficacy beliefs in devising and implementing effective instructional strategies. The implications are that cultivating an orientation toward teaching could potentially amplify preservice accounting teachers’ confidence in their pedagogical prowess.

H3: Classroom management

Preservice accounting teachers who demonstrated a preference for a teaching career yielded a mean self-efficacy score of 4.1577, while those who did not manifest such a preference attained a mean score of 3.9063. The calculated mean difference of 0.25141 reached statistical significance (t = 2.370, df = 282, p = 0.019).

The divergence underscores that aspiring accounting educators who lean toward a teaching career have higher self-efficacy convictions in managing classroom dynamics. Consequentially, the findings intimate that nurturing an appetite toward teaching might fortify preservice teachers’ confidence in maintaining effective classroom management strategies.

Discussion

This study investigates the variations in self-efficacy perceptions among preservice accounting teachers, exploring how their career preferences influence key aspects of teaching self-efficacy. The research assesses statistically significant mean differences in self-efficacies related to student engagement, instructional strategies, and classroom management based on preservice accounting teachers’ preference for a teaching career.

The results indicate noteworthy differences in self-efficacy levels among preservice accounting teachers depending on their inclination towards or away from a teaching profession. Those with a preference for teaching exhibit higher self-efficacy in student engagement, instructional strategies, and classroom management.

These findings align with existing empirical literature exploring the nexus between career preferences and teacher self-efficacy. The positive associations between career calling and teacher self-efficacy, as identified by Shang et al. (Citation2022), and the correlation between job satisfaction and self-efficacy, as confirmed by Kasalak and Dagyar (Citation2020), are consistent with the current study. Moreover, the studies conducted by Burić and Macuka (Citation2018) and Üstüner (Citation2017) lend further support by emphasizing the dynamic interplay between self-efficacy and professional engagement, along with the attitudinal dimensions shaping efficacy beliefs.

This study operates on the premise that career preferences serve as indicators of individuals’ intrinsic motivations, values, and perceptions regarding the teaching profession. Preservice teachers actively choosing a teaching career may inherently possess characteristics aligning with effective teaching practices, resulting in elevated self-efficacy beliefs across critical domains such as student engagement, instructional strategies, and classroom management.

The study’s findings resonate with the social cognitive career theory, which posits that developing an interest in a profession is fundamental to achieving success in that profession. Preservice teachers’ deliberate choice of teaching as a career is seen as indicative of their potential alignment with effective teaching practices, contributing to heightened self-efficacy beliefs. Again, the study’s findings align with the principles of the Social Cognitive Career Theory, emphasizing the pivotal role of interest and commitment in the teaching profession. Nurturing these foundational elements is essential for fostering self-efficacy among future accounting educators. By recognizing and promoting a teaching-oriented mindset from the outset, educational institutions can contribute to the development of highly efficacious and dedicated accounting teachers.

Conclusion

The study’s revelation that a preference for a teaching career significantly influences the teaching self-efficacy of preservice accounting teachers holds profound implications for teacher training programmes and educational policies. The implications of this study extend its immediate findings, offering valuable insights for shaping teacher training programmes and educational policies. Acknowledging the impact of career preferences on self-efficacy not only refines the selection process but also contributes to the overarching goal of enhancing the quality of accounting education. The identified differences in self-efficacy across domains such as student engagement, instructional strategies, and classroom management emphasize the need for teacher training programmes to recognize and leverage individuals’ career preferences. These preferences serve as indicators of inherent teaching abilities and inclinations.

Implications of the study

By incorporating this understanding, teacher training programmes can enhance their selection criteria, ensuring that prospective educators align with the teaching-oriented mindset required for effective accounting education. Educational policymakers can draw insights from these findings to shape policies that encourage and support the cultivation of a teaching-oriented mindset among preservice accounting teachers. Recognizing the impact of career preferences on teacher self-efficacy, policymakers can mount strategies to integrate and emphasize teaching motivation-related components in accounting education programmes.

Recommendation

The study suggests that selection criteria for students to accounting education programmes should be refined to be based on the career preferences. This strategic approach can contribute to improving the overall quality of accounting educationists, aligning educational programmes more closely with the intrinsic motivations and capabilities of aspiring teachers.

Limitation and suggestion for future studies

While this quantitative study, utilising questionnaires, provides valuable insights into teaching preferences and teaching self-efficacy, it is essential to acknowledge potential limitations. The absence of follow-up questions may constrain the depth of understanding and clarity surrounding respondents’ perspectives.

To address these limitations and enrich the research context, future studies are encouraged to consider a mixed-methods approach. By integrating both quantitative and qualitative research methodologies, researchers can delve deeper into the nuances of teaching preference and self-efficacy. This comprehensive approach ensures a more holistic understanding of the subject matter, allowing for a comprehensive exploration of educators’ experiences and perspectives.

Funding

There is no funding for this research.

Conflict of interest statement

The authors report there are no competing interests to declare.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Joseph Tufuor Kwarteng

Joseph Tufuor Kwarteng is an Associate Professor of accounting education in University of Cape Coast, Ghana. He is a teacher educator and a member of the Institute of Chartered Accountants, Ghana. His research interest centres on the application of International Education Standards in accounting education, and ethical issues in accounting.

Maxmos Walasi Kobi Servoh

Maxmos Walasi Kobi Servoh is a PhD candidate at University of Cape Coast. He has an interest in teacher education with a special focus on accounting teacher education. His research interest centres on behavioral accounting, training and development of accounting teachers and application of International Education Standards in accounting education

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