This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial…

Computational thinking is seen as a basic and essential skill in the 21st century, but its development issue in accounting education is still relatively limited. Therefore, anchored in Wing's (2006) computational thinking theory, this study makes a case for developing problem-solving skills, which involve abstraction, decomposition,…

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.…

Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and…

This study explored the dynamics of students' knowledge co-construction in an asynchronous gamified environment in higher education, focusing on peer discussions in college business courses. Utilizing epistemic network analysis, sequence pattern mining, and automated coding, we analyzed the interactions of 1,319 business students. Our findings…

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one…

In 2017, the CPA exam added task-based simulations that require candidates to demonstrate analytical, critical thinking, and problem-solving skills. In addition, there has been an evolution in training and learning from face-to-face, synchronistic, group study, to online, asynchronistic, and independent study. These changes suggest the need to…

The last three decades have seen significant educational reform, which have influenced the transformation of assessment practices in higher education institutions (HEIs). In addition, various societal and global changes have required that higher education create adaptive graduates who acquire and develop higher-order skills which include…

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to…

Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly…