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…

The authors describe how Southern Utah University has integrated the U.S. Internal Revenue Service (IRS) Voluntary Income Tax Assistance (VITA) program as an experiential servicelearning activity for over a decade and a half. First, we describe the value of experiential servicelearning. Second, we detail the program, its oversight, its student…

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

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 presented merger and acquisition classroom exercise is based on a real yet incomplete transaction transpiring during the period of the class. The approach enables adult students to apply their previously acquired business experience to a strategic analysis project facilitating the development of group communication, critical thinking, and…

Just as good grammar, punctuation, style, and content organization are important to well-written documents, basic fundamentals of spreadsheet design are essential to clear communication. In fact, the very principles of good writing should be integrated into spreadsheet workpaper design and organization. The unique contributions of this paper are…

Presents ideas on developing a diagnostic accounting instrument, and answers the following questions: Are the diagnostic instruments given to accounting students measuring what they should measure? What advice can be given to students regarding questions that were missed? (CT)

In this article, the author explains the trend toward service learning projects in higher education and justifies their use in the field of accounting. He describes a service learning project that was used to directly address the development of the competencies listed in the Core Competency Framework created by the American Institute of Certified…

This project report outlines the entry-level competencies required for student success in 13 vocational programs at Pensacola Junior College: Accounting Technician; Computer Programming/Operations; Core Program--Major Appliances, Air Conditioning and Heating, Maintenance Technology, and Industrial Electricity; Cosmetology; Dental Hygiene;…