The purpose of this paper is to conduct a cross-cultural assessment of the Community of Inquiry (CoI) instrument [Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the community of inquiry framework using a…

The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

The paper focuses on the auditing and accountancy paradigm that has dominated educational measurement of pupil performance for the last 20 years in England. The advocates of this minimum competency paradigm do not take account of the results of its dominance. These results include ignoring the heterogeneous complexity of groups within societies…

This paper presents the results of a study assessing the comparative effectiveness of teaching an undergraduate intermediate accounting course in the online classroom format. Students in a large state university were offered an opportunity to complete the first course in intermediate accounting either online or on-campus. Students were required to…

This document contains 82 papers and 6 workshop presentations from a conference on distance teaching and learning. The following are among the papers included: "Examples and Tools for Building Web-Based Learning Experiences" (Steven A. Ackerman, Thomas Whittaker); "Online Testing in Distance Education" (Tricia Ahern);…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…