U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

Numerous articles found in education literature discuss the advantages and disadvantages of using "presentation" software to deliver critical course content to students. Frequently the perceived value of the use of software such as PowerPoint is dependent upon how it is used, for instance, the extent to which bells and whistles are…

Colleagues from information technology and three academic departments collaborated on an instructional technology initiative to employ student response systems in classes in mathematics, accounting and education. The instructors assessed the viability of using software-based systems to enable students to use their own devices (cell phones,…

This paper explored the authors' concerns about students enrolled in their introductory accounting course. Anecdotal evidence suggested that students struggle with basic arithmetic concepts that underlie basic business transactions even though their math placement and ACT scores are high. A survey of 125 students in a first accounting course was…

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…

This paper is the second of a two part study comparing The Sixth Edition of the Uniform Accountancy Act as prepared and adopted by the National Association of State Boards of Accountancy (NASBA)with the actual regulatory practice of the various jurisdictional boards of accountancy in place just prior to the release of the most recent NASBA…

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

The effects of clicker-use and active learning classroom activities on student performance in financial accounting principles were examined. A repeated measure design was used to compare performance on four exams between a clicker group and a non-clicker group, after controlling for GPA and age. A matched-pairs t-test was used to compare the…