The purpose of this paper is to present an approach suitable for the selection of an appropriate textbook using an evaluation checklist designed to focus on the relevant topics and coverage suitable for students undertaking a first-year accounting course at university level. The resulting checklist is derived from the literature and adapted for…

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 literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a…

Extracurricular activities (ECA) have become an important component of students' school life and many schools have invested significant resources on extracurricular activities. The authors suggest three major theoretical frameworks (zero-sum, developmental, and threshold) to explain the impact of ECA participation on students' academic…

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

In fall 2003, students from two U.S. universities and a Canadian university participated in an ethics project. One solution to overcome the obstacles to ethics discussions among students who are geographically separated is the use of email as a mode of communication. As a basis for their discussions, the students used the accounting ethics…

An introductory course in on tertiary level inadvertently sets the scene for the demands of the corresponding profession. Unfortunately, it seems as though these courses do not prepare learners adequately to acquire the demanding professional competences required for professional success. This problem has been a subject of contention especially in…

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…

This paper reviews the economic models most commonly applied to estimate the value of intellectual property and other forms of intangible assets. It highlights the key strengths and weaknesses of these models. One of the apparent weaknesses of the most commonly used valuation models is the failure to incorporate legal rights into their…

This publication presents an assessment of various methods applicable for measurement of lender profitability with particular emphasis on net present value (NPV) in order to determine whether the Department of Education's current method for determining lender profitability within the Stafford Student Loan program is the best. The introduction…