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A History of Tax Education and the Adoption of the AICPA Model Tax Curriculum
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Marsha M. Huber; Ray Shaffer; Renee Castrigano; Gary S. Robson – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner's perspective on how taxation should be taught…
Descriptors: Accounting, Educational History, Taxes, Advisory Committees
On the Use of Advisory Board Input for Revising Master of Accountancy Curriculum
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Kenneth Snead; Fred Coleman; Earl McKinney Jr. – Advances in Accounting Education: Teaching and Curriculum Innovations, 2019
This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input…
Descriptors: Advisory Committees, Masters Programs, Accounting, Business Administration Education
Accounting and Audit Quality Perspective: Fair Value Measurements and Disclosures Curriculum Gaps
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Thomas R. Weirich; Natalie Tatiana Churyk – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…
Descriptors: Accounting, Economic Change, Specialists, Financial Audits
Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession's Ethical Reasoning Skills
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Alan Reinstein; Natalie Tatiana Churyk; Eileen Z. Taylor; Paul F. Williams – Advances in Accounting Education: Teaching and Curriculum Innovations, 2019
Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but…
Descriptors: Accounting, Business Administration Education, Departments, Advisory Committees
Using the Accounting Equation for Preparing the Statement of Cash Flows
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Joseph G. Donelan; Yu Liu – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
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…
Descriptors: Accounting, Business Education, Teaching Methods, Curriculum Design
Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses
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Saeed J. Roohani; Xiaochuan Zheng – Advances in Accounting Education: Teaching and Curriculum Innovations, 2019
With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to assess cybersecurity risk, and learn about controls to mitigate such risks. In this chapter, the authors describe 10 teaching modules, supported by 10 professionally…
Descriptors: Accounting, Professional Education, Business Administration Education, Risk