• Theme 1: Cognitive-context effects on accounting decisions and judgment. A wave of work shows that richer contextual cues alter information processing, salience of cues, and performance in audits and decision tasks, integrating cognitive and economic views [1], [18], [14].

• Theme 2: Education, motivation, and identity shaping accounting careers and learning. Studies link student perceptions, instructor influence, and identity development to decisions to major in accounting, engagement with principles, and knowledge acquisition in case analyses [2], [20], [16], [10], [11].

• Theme 3: Learning styles, epistemological beliefs, and measurement in accounting education. Work validates learning style instruments and probes epistemological beliefs, highlighting measurement properties and their links to problem solving and academic achievement [6], [12], [15].

• Theme 4: Meta-methodology and the structure of accounting research. This strand surveys interpretive/critical approaches, fragmentation of communication, regional research profiles, and evaluation of empirical work, signaling a broader shift beyond mainstream positivism in accounting research [7], [8], [19], [13], [17].