Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain's great potential, several studies point out that tangible applications in accounting and auditing are slow to develop and to become widespread. This article looks at the practices and strategies of blockchain education in…

Changes in the accounting profession predictably impact higher education, including the sudden, unexpected shift from working in an office to working remotely. The COVID-19 global pandemic forced our accounting department to pivot all courses to a remote teaching and learning environment, which represented a very turbulent environment for our…

The flipped class allows the instructor to put materials online that would normally be provided in the traditional lecture format and frees up class time for hands-on learning activities. This paper provides a broad overview of what is required outside of the class via an electronic platform such as Blackboard (Bb) and what is done during class.…

Bob Newsome was thrilled to land the job as head of Whitecastle Country Day--a small K-12 school with a solid reputation in the area. He worked hard to learn as much as possible about the school in advance of his start date. He spent time with faculty and staff, and made an effort to overlap frequently with Andrew Reynolds, the long-serving,…

The purpose of this article is to provide examples of business concepts appearing in science fiction, offering accounting and business educators a means to engage students and allow students to make connections with business concepts outside of the strict business realm, resulting in increased long-term learning. To accomplish this, the "Star…

Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…

In the U.S. and in other countries, accounting graduates continue to enter diverse size work forces in industry, government, and in public accounting. Beyond income tax and consulting work, accounting professionals often require a specific association with financial statement services. These services involve not only detailed scheduled financial…

In this rejoinder, Gareth Owen thanks both Dr. Kamp-Roelands and Dr. Correa Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning his paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated…

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

The purpose of this paper is to present a theoretical model to address design and assessment of accounting practice sets that will enhance learning and provide clearer learning outcomes for first year accounting students. The paper explores extant literature in developing an action plan that can be followed to maximise learning outcomes for first…

One goal of high school teachers is to help students appreciate that reading does not end when they leave the classroom. When students find reading meaningful, they are more likely to see themselves as readers and choose to read long after they leave the classroom setting (Hinchman, Alvermann, Boyd, Brozo, & Vacca, 2003-2004; Wilhelm, 2001).…

Some colleges and universities are utilizing the inclusion of more active learning techniques in course content. Active learning involves students in thinking about what they are doing as they accomplish tasks or assignments in order to develop a deeper understanding of the topic or issue. In addition to a focus on enhancing student learning, the…

Professors who teach the introductory accounting course should ask themselves: "What are the core concepts that I wish to have my non-majors remember if I meet them at their ten-year alumni class reunion?" There is a fundamental logic to financial accounting. This teaching note presents foundational accounting concepts in a manner that…

The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the…