Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the "when viewing" LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing…

Community college leaders seeking best practices to improve completion rates and student success have a strategy to consider -- experiential learning as part of a course. An accounting business course, at a mid-sized community college in the southeast, recently implemented an experiential learning activity to determine the association with…

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students…

This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

The authors examined whether accounting students' propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the…

The paper sets out to show that teaching is among the five undeniably oldest and historically character-shaping professions in the world, the others being engineering-architecture, medicine, law, and accounting and each of these professions has a unique story in connection with its genesis and its influence on social organisation. The paper…

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

Systems analysis and design (SAD) classes are required in both Information Systems and Accounting programs, but these audiences have very different needs for these skills. This article will review the requirements for SAD within each of these disciplines and compare and contrast the different requirements for teaching systems analysis and design…

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…

The authors used a corporate code of ethics to create 18 scenarios for examining cultural effects on ethical decisions of Chinese versus American business students. Four cultural differences were hypothesized to contribute to overall less ethical decisions of Chinese students. The results support the hypothesis and indicate strong cultural effects…

The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be…

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…

This paper provides a comparative analysis of the learning approaches of students taking their first course in accounting at a United States or an Irish university. The data for this study was gathered from 204 students in the U.S. and 309 in Ireland, using the Approaches and Study Skills Inventory for Students (ASSIST, 1997) which measures…