While studies have found that both accounting and finance majors outperform other majors on the Major Field Test in Business (MFTB) and the Comprehensive Business Exam (CBE), research has not identified the drivers of this performance advantage. The authors examined multiyear MFTB and CBE scores and identified both business core course composition…

The course withdrawal decision includes both monetary and time costs for the student. Institutional costs include the misallocation of scarce seats to noncompleting students. Understanding the course withdrawal decision process can aid advisors and administrators as they seek ways to improve retention and progression. This study uses 21,318 course…

There is much debate in the literature concerning the changes necessary for university accounting education to meet the needs of the business environment and broader society. In the USA the Pathways Commission has responded by implementing a programme of evaluation and improvement. In the UK there is no formal agenda for change. This paper…

The recession of 2008 and the demise of established financial firms served as a reminder that effective corporate governance is important to ensure that businesses remain as going concern. One key area is the implementation of effective enterprise-wide risk management practices. The resulting regulatory oversight enacted through the Dodd Frank Act…

This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

The purpose of this article is to provide a content analysis and statistics on the law-related core course requirements in colleges of business to assist professors and administrators in making curriculum decisions. It examines the name of "undergraduate" law-based course requirements in the business core in 404 universities accredited by the…

For many years the accounting profession has called for a change in the way accounting classes are taught. The AICPA in its Core Competency Framework (1999) has identified three core competency areas that are vital to future success. In this paper we present one successful way to meet this challenge by using a holistic approach to service learning…

Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…