Recent literature highlights the importance of providing citizens public sector accounting education to help them become public finance literate. This study performs a questionnaire-based survey to a convenient sample of citizens to collect their perspective on the topic. The results indicate an average familiarity of the respondents with key…

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…

Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

The classroom assignment described in this paper, "The Goal" Project, gives students an opportunity to develop four of the skills and abilities required to be a successful accountant. In 1990, the Accounting Education Change Commission issued Position Statement Number One, Objectives of Education for Accountants. Appendix B of that…

On 30 January 2009, the Securities and Exchange Commission (SEC) released Rule 33-9002. This rule phased in the required use of XBRL. The accuracy of mapping financial statement line items to the US GAAP taxonomy and the tagging of the financial statement facts are of fundamental importance to the accuracy of the XBRL instance document. Currently,…

Interest in measuring and evaluating student learning in higher education is growing. There are many tools available to assess student learning. However, the use of such tools may be more or less appropriate under various conditions. This study provides some evidence related to the appropriate use of pre/post-tests. The question of whether graded…

The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

Big business continues to request universities to produce graduates who possess both technical and generic skills. Although work-integrated learning (WIL) programs can be used to develop these skills, WIL placements in Australia are undertaken by a minority of students. Perceiving a gap, one Australian university undertook a major WIL revamp to…

While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

A course to train students in proper handling of school accounts--contracts, bookkeeping, business letters, the significance of school audit--is presented. Selling advertising and developing ideas of a profit and/or publicity-oriented nature are also covered. Course objectives include the following: (1) The student will explain the purpose of a…

See JC 690 392 above. [Not available in hard copy because of marginal reproducibility of original.]

See JC 690 392 above.

These instructional objectives, written by Roy A. Schriver, have been selected from materials used at Golden West College (California). These objectives are offered simply as samples that may be used where they correspond to the skills, abilities, and attitudes instructors want their students to acquire. These objectives may also serve as models…