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"…

There is a significant body of evidence indicating that accounting undergraduate students adopt an instrumentalist approach to learning. This paper describes an instructional project that develops an activity designed to encourage these skills on a final year management accounting course. The activity uses communicative learning pedagogies,…

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical…

This case addresses the critical topic in education of developing students' skills and capabilities associated with enterprise-level business intelligence systems and associated internal control concerns. The experiences of using a business intelligence,task-based activity in an interdisciplinary curriculum model are presented and discussed.…

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.…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

The aim of this work is to develop a proposal for a methodology in the university environment that enables us to design our course with an approach based on the development and acquisition of competences within the framework of the European Higher Education Area (EHEA), allowing a transition from a model focused on teaching to a model focused on…

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

This article discusses how the author used an integrated course design model to create new learning activities in her course on federal taxation. The shoebox case--a simulation where students are given realistic documents to use in preparing a tax return--gave her students an opportunity to construct new knowledge. This activity supported the…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

Use of a checkbook can hook even the most reluctant mathematics students into learning mathematical and problem-solving skills. (CB)

A project was conducted to update an existing high school business and office occupations education curriculum to include instruction in the use of computers and word processing equipment. The existing curriculum was assessed and revised in order to provide students with training in the following areas: the impact of computers on employment; the…

A study was conducted to develop competency-based curriculum materials and a computer-based analysis system for farm business records to assist local vocational agriculture teachers of adult/young farmers in their group and individualized instructional programs. A list of thirty-five competencies in financial management were validated using…