Spreadsheets help businesses run effectively and efficiently. However, many spreadsheets contain errors. Research provides taxonomies and guidance on preventing spreadsheet errors; this information often is not incorporated into training. Training students to use Excel functions and good spreadsheet practices is critical. This instructional…

Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant…

In 2008, we decided to investigate error learning processes in German vocational schools. Our focus was on accounting education because accounting is a central topic in commercial vocational education, and it is known to be error-prone. We therefore wanted to learn more about how well teachers diagnose student errors and how they react after…