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…

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…

The curriculum revision of accounting and office practice programs at the National Technical Institute for the Deaf at Rochester Institute of Technology through infusion of data processing skills is described. Discusses the first-year core curriculum, and second- and third-year curricula. (CT)

Four articles on higher education curriculum are presented. In "The Articulate Curriculum" an approach to curriculum description is presented that is designed to have minimal ambiguity concerning the intention, content, and processes of the curriculum and that will lead to questioning several discrete factors in the curriculum planning…