International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…

The Spanish educational system will require certain changes in order to achieve the Bologna objectives for the European Higher Education Area, including a more professional profile, with new activities and roles for both students and teachers, who must assume new skills that will affect concepts and attitudes related to the teaching and learning…

This volume presents 64 abstracts of keynote and parallel paper presentations of the Irish National Academy for Integration of Research, Teaching and Learning's (NAIRTL) conference on the theme of flexible learning. The Flexible Learning conference was a joint initiative by NAIRTL and the Learning Innovation Network. The keynote presentations can…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…