The Free Application for Federal Student Aid (FAFSA) Simplification Act made several changes to the FAFSA, including changing the formula for determining student financial assistance need and simplifying the application. The rollout of the redesigned 2024-2025 FAFSA application encountered issues that affected students' ability to apply for aid.…

We address calls to develop accountants' critical thinking skills by describing a pedagogy based on Bloom's ([1956]. "Taxonomy of educational objectives, handbook I: The cognitive domain." David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be…

This study investigates the identities, identity work and emotions of an international accounting teacher working in the UK. An autoethnographic method is adopted to explore the self-reflexive account of the accounting teacher in a UK university during the COVID-19 pandemic from 2020 to 2022. Personal narratives are analysed in combination with…

This paper introduces a computer application, based on The Alphabet Game, designed to assist students of all disciplines understand the key academic concepts used in their respective fields, with specific application to economics and the study of national accounts. This approach offers a valuable contribution, in view of the difficulties often…

Although classroom cheating violates academic standards of behavior, it occurs frequently. Although the research on cheating is extensive, few researchers have interviewed students directly involved in cheating behaviors. We explore interview responses gathered from a cohort of graduate accounting students, some of whom colluded on an assignment,…

Accounting education has previously been slow to adapt to the rapidly changing educational and global environment. The COVID-19 pandemic has provided a catalyst to reimagine and redesign innovative learning and teaching and assessment approaches that encompass a broader conceptualisation of accounting. This paper future orientates accounting…

Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the "when viewing" LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing…

The authors present one university's experience creating drop-in, peer tutorial services for students in an introductory accounting class. First, data suggest that students most in need of tutoring support used the services the least. Second, findings appear to support the existence of self-selection bias: 40% of the students who visited the…

Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner's perspective on how taxation should be taught…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

Leading and managing schools across the globe requires accountability for the utilisation of resources entrusted to schools for improving the quality of teaching and learning in schools. Little, however, is known about the school managers' effectiveness in accounting for the schools quality teaching and learning. This paper explored school…

This paper is analytical and primarily focuses at the individual academic level. It examines the drive for academics to meet narrowly defined key performance indicators that is potentially leading to sub-optimal outcomes such as universities diverging from acting for the wider betterment of society and reduced quality of teaching and learning.…

There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper…

This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…