The role of gender in student perceptions of teaching excellence in accounting

This study examines gender differences in accounting students’ perceptions of teaching excellence (TE) using survey data from 1,211 students across ten countries. TE is conceptualized across three dimensions widely discussed in education literature — personal qualities, classroom characteristics, and background competencies. Findings show no overall gender differences in TE perceptions. However, significant contextual patterns emerge. In North America, female students place greater importance on personal qualities and classroom characteristics than male students. Cross-continental analyses reveal that both female and male students in Africa and Oceania value background competencies more highly than their counterparts in Europe and North America. Academic status also interacts with gender, with first–year females and doctoral males exhibiting significantly different TE perceptions relative to peers. These results demonstrate that gender alone does not drive perceptions of TE; rather, gender interacts with geography and academic progression. The study contributes nuanced evidence to accounting education literature on how diverse student groups conceptualize TE.