While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire's dialogical education theory as…

The use of a Practice set (case simulation) as an assessment task in management accounting is aimed at providing students with a practical experience in the application of a form of simulated real-world events. The pedagogical justification for the use of a case simulation is inherent in the concept referred to as "learn-by-doing"…

In the higher education environment, work-integrated learning (WIL) is widely considered a key component of developing work-ready and professional graduates. Quality evaluation systems are needed to ensure continual improvement and development of WIL programs focusing on all stakeholder perspectives, not just the students or the sponsoring…

Faculty and students may benefit from using a well-designed instrument to meet the objectives of both institutional assessment requirements and direct student learning in the discipline. This paper discusses how accounting rubrics can be used to evaluate and assess student learning by providing an organized approach to determine student success on…

The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and…

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…

Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

This paper presents examples of rubrics that can be used in the assessment of the acquisition of generic skills in accounting education. A rubric is a matrix containing the various factors of an assignment along one dimension (rows) and descriptors of the qualitative levels of accomplishment along the other dimension (columns). A rubric can…

The human resource accounting method serves to measure the value of human assets along with financial and physical assets. Several variations of this approach are discussed. (DF)

A new national survey of college fund raising practices suggests that colleges and universities are not following Council for Advancement and Support of Education (CASE) guidelines for campaign length and donation accounting. The voluntary standards seek to build uniformity and comparability in procedures, but many institutions continue to use…

The primary reason for the Federal Highway Administration Cooperative Education Program is to work with colleges and universities in developing preprofessional personnel by assigning work projects which complement academic study. Primary responsibility for the program rests with the Office of Personnel and Training, with on-the-job supervision…

This report examines the Perkins Student Loan Program, and in particular, the weaknesses in the Department of Education's policies, procedures, and practices for recovering Perkins loan fund assets from schools that go out of business. The report reveals that when schools in the Perkins Student Loan Program close, the Department of Education…

This yearbook of the National Business Education Association contains twenty-three articles and is divided into five parts. The first part, entitled Managing Learning by Behavioral Objectives, contains articles on the theory of behavioral objectives, strengths and weaknesses of behavioral objectives, and the status of behavioral objectives in…

A first year accounting course at an Australian university implemented strategies to develop skill areas valued by industry. Small groups of students collaborated on case studies downloaded from the course Web site, which also provided support resources, past tests and answers, and a discussion room. Assessment was based on preparation and…