This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…

Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

The author investigated the array of course topics in accounting information systems (AIS), as course syllabi embody. The author (a) used exploratory data analysis to determine the topics that AIS courses most frequently offered and (b) used descriptive statistics and econometric analysis to trace the diversity of course topics through time,…

This paper compares the curriculum design model developed by R. W. Tyler (1902-1994) with a model of instructional design at Siena College, Albany, New York, as exemplified in a course taught by L. Stokes, professor of accounting. Tyler's model, which became the basis for many other models of instruction, consisted of four parts: (1) defining…

The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

A study investigated the communicative competencies required in English as a Second Language (ESL) by 200 business and accounting students at Nanyang Technological Institute (Singapore) and explored a communicatively based ESL curriculum design. Student attitudes about the current linguistically based ESL program were also examined. Results are…