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 aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

Teaching the concepts of expert systems to accounting students is often challenging, not only because these students are not equipped with the necessary technical knowledge to comprehend the concepts taught, but also due to the other various constraints (e.g., limited teaching hours and a diverse background of the students' undergraduate…

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…

In the article the avatar-based learning and teaching (A-BL&T) as a concept of control and managing knowledge in modern socio-economic conditions is proposed to use for assessment a university's economic efficiency. It is shown that all elements, methods and techniques (tools) do not operate in isolation, but rather are interrelated,…

The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as…

A common theme among faculty at many universities is that student motivation to learn is lacking in the classroom. The primary concern of today's students is to obtain A and B grades regardless of demonstrated proficiency in the subject matter. Concern about students' motivation to learn is evident at the accounting educator's conference known as…

Many students experience difficulties when they try to get good grades in their accounting classes, and they are searching for answers. There is no single answer. Getting a good grade in an accounting class results from a process. If you know and understand the process--and can apply it--then your chances are much improved for getting a good…

Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanistic "learner-centred" approaches to education. The traditional approach holds that educators impart their knowledge to willing and able recipients; whereas the humanistic approach holds that educators act as facilitators who assist learners…

Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

Reviews models of accounting and management-courseware development; examines the role of the book metaphor in courseware and in learning; and discusses a framework of six alternatives to the book metaphor developed for the Business Education with Information Technology (BITE) project as part of the Teaching and Learning Technology Programme…