This paper aims to investigate structuring classroom activities in experiential learning cycles to facilitate first-year Business and Accounting students’ engagement in principles of accounting course. The levels of student engagement and achievement in understanding accounting concepts are measured at the end of the course. The content of fundamental accounting is structured into experiential learning cycles to provide a practical model for learning accounting concepts. Two models of students learning are tested in this study are the Kolb Experiential Learning Model and Burch Engagement Model. A quasi - experimental study is implemented to test the effectiveness of an experiential learning model in improving student engagement. Lessons on Business Accounting is structured into an experiential learning cycle and delivered to an experimental group to measure the improvement in students’ engagement. Burch Engagement Model which measures students’ cognitive, emotional, and physical engagement is applied in measuring their engagement level. A pre and post-test design are employed to measure the difference in their engagement level between the control and the experimental group. The respondents of this study are a total of 112 students in Principles of Accounting course. Questionnaires and test sets are the measurement instruments used for data collection. After an eight-week exposure to experiential learning strategy, the post -test score for students’ engagement show an increase in means of the four dimensions of student engagement, with the highest mean in the cognitive in-class engagement, followed by cognitive out-of class, physical and emotional engagement. Improvement in the cognitive score is concluded to be significant across the cognitive levels of Bloom Taxonomy mainly in understanding, application, and analysis. The implications of this study involve improvement of the support system to materialize the experiential learning strategy.

This study aims to examine the impact of environmental costs dimensions on the financial performance of Iraqi industrial companies with the role of environmental disclosure as a mediator. The data was collected from annual reports of 25 selected companies of the Iraqi stock exchange and oil sector from 2014 to 2018. The results show that the average percentage of environmental disclosure in the industrial companies selected in this study was 20.0 % and the mean found was 20.2 %. The results also showed that environmental costs (contingent costs and external social costs) positively influence financial performance, while contingent costs, social costs, hidden costs, and Image & relationship costs show a positive influence on environmental disclosure. The findings revealed that environmental disclosure was positively significant in affecting financial performance. It was found that environmental disclosure fully mediated the relationship between environmental costs (hidden costs and Image & relationship costs) and financial performance. Environmental disclosure partially mediated the relationship between environmental costs (Contingent costs, and social costs) and financial performance. There is no mediation of environmental disclosure for the impact of Conventional costs on financial performance. It was also found that environmental disclosure mediated the impact of environmental costs (Conventional costs, Image & relationship costs, and External social costs) on financial performance. This indicates advantages for companies that produce less moderate environmental disclosure and enables them to gain investors’ confidence. This study's implications provide insights into the implementation of the measurement of environmental costs and environmental disclosure in Iraq.

Employers often perceive accounting graduates as lacking motivation and soft skills. The research proposes that game-based learning (GBL) will enhance students' motivation, teamwork, critical thinking, communication skills, and promote learning. Research instruments include academic motivation scale (AMS) utilized to measure motivation, skills assessment scale (SAS) for soft skills, and a test instrument for perceived learning. GBL kit and instruments were validated by experts in accounting. All the research instruments are fit for use with Cronbach Alpha values above 0.9. Using a quasi-experimental design, before the experimental phase, both experimental and control groups did a pre-test for perceived learning. Upon completion of the experimental phase, they did a post-test and answered the AMS and SAS instruments. Regression analyses show that GBL contributed positively and significantly toward the experimental group’s intrinsic and extrinsic motivations and teamwork, critical thinking, and communication skills development. An independent t-test on post-tests shows that the experimental group outperforms the control group. Hence, this study concludes that GBL strategy can create a value-added experience that reinforces learning and enhances competencies. Thus, GBL should be an option in accounting teaching as the benefits achieved are from multiple learning dimensions.

Maintaining Malaysia's national income and promoting public development depend heavily on tax compliance. Students in higher education are a significant future taxpayer demographic, and their long-term compliance behaviour is critically influenced by their tax awareness. This study determine using survey on how tax awareness among university students is influenced by tax literacy, tax knowledge, and tax socialization. This study incorporates the cognitive, attitudinal, and social aspects of behaviour by drawing on three theories such as Experiential Learning Theory (ELT), the Theory of Planned Behaviour (TPB), and Social Learning Theory (SLT). The findings are anticipated will help educators, curriculum designers and policymaker to create focused interventions to increase voluntary tax compliance at the young ages.

The purpose of this study is to determine the correlation between Accounting teachers’ use of various teaching methods with achievement and high order thinking skills (HOTS) of Principles of Accounting students. Samples are formed four students from schools in the Batang Padang district in Perak, Malaysia. The objectives of the study are to determine the level of practice of teaching methods, student achievement, and HOTS, the difference of the variables based on gender and quantitative skills and the correlation between teacher teaching methods and student achievement and HOTS. The practice of teaching methods is divided into three constructs namely teaching activities, teaching aids, and teaching and facilitating. The findings show that the mean level of teaching activities is 3.79 (high), teaching aids 4.41 (high) and teaching and facilitating 3.57 (moderate). The overall level of students' achievement is 57.26% at a moderate level. The mean of low-level thinking skills is 5.49, medium-level 32.97 and high-level 13.31. Based on gender, students’ achievement and HOTS differ significantly with male students showing higher scores. Based on the students' quantitative skills, teaching and facilitating, low-level thinking skills and high-level thinking skills show significant differences. The Pearson correlation test between teaching aids and low-level thinking skills showed a significant positive relationship (r = 0.260, p <0.05). Based on the findings, grouping activities such as cooperative learning and systematic practice modules are expected to enhance Accounting students’ mastery and HOTS. The use of game-based learning and interactive teaching methods will have a better impact on students’ learning considering their high interest in such activities. Adequate infra and info structures and tools that facilitate the use of ICT in teaching and facilitating should be made available. Teachers should also ensure variability in teaching activities and teaching aids to enhance students’ motivation and performance.

HRMARS is well established journal publisher based in Pakistan. It is publishing prominent journals in social sciences since 2011.