A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students' domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver…

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…

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Suggests a series of fundamental concepts in accounting and a way of viewing the conceptual structure that could be of use in building a bookkeeping-accounting curriculum. (Author)

Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

To prepare instructional materials for training specialized accounting clerks, teachers must visit offices and make task analyses of these jobs utilizing the systems approach. Described are models developed for training these types of accounting clerks: computer control clerks, coupon clerks, internal auditing clerks, and statement clerks. (SC)

This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

This research paper was developed after completing and publishing articles using the Balanced Scorecard as a means of achieving strategic objectives of over twenty destination ski resorts. We believe the balanced scorecard idea is essentially a new model of the way the world works and should be conceptualized. Our research has helped answer a…

Noting the increased use of microcomputers in commerce and the accounting profession, the Department of Accounting and Finance at the University of Manchester recognized the importance of integrating microcomputers into the accounting curriculum and requested and received a grant to develop an integrated study environment in which students would…

The All Indian Pueblo Council, Inc., Vocational Education Program provides its student participants with the opportunity to attain an associate degree along with concurrent and related on-the-job training (OJT). Job site training is intended to enable students to learn both basic job skills and the work ethics required in the real-world job…

Four articles on higher education curriculum are presented. In "The Articulate Curriculum" an approach to curriculum description is presented that is designed to have minimal ambiguity concerning the intention, content, and processes of the curriculum and that will lead to questioning several discrete factors in the curriculum planning…

This guide proposes a model for a comprehensive curriculum for secondary business education with a number of program options. A list of the complete course offerings indicates the courses required or recommended for all students choosing business as an area of study. A listing of prerequisite courses follows. The purpose and student populations…

The second phase of a curricular articulation project conducted as a coordinated effort among school districts, vocational-technical institutes, and community colleges involved in the Northeast Vocational Advisory Council (NEVAC) developed career ladders in three vocational program areas and a model useful to others developing similar ladders. The…

Each year, the Policies Commission for Business and Economic Education develops statements regarding business education. The following are among the commission's guidelines regarding planning the business education curriculum for the new century: (1) making business education an integral and equal partner within schools' educational communities…