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

Abstract

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.