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David Cababaro Bueno; Amalia G. Dela Cruz – Online Submission, 2023
This research study explored the advanced financial management competencies of graduate school students in business administration, specifically focusing on investment evaluation and analysis, risk management and hedging, and financial statement analysis and performance evaluation. The study aimed to understand how these competencies contribute to…
Descriptors: Business Administration Education, Teaching Methods, Money Management, Instructional Effectiveness
Entwistle, Gary – Accounting Education, 2015
In her 2011 article "Towards a 'scholarship of teaching and learning': The individual and the communal journey," Ursula Lucas calls for more critical reflection on individual teaching experiences and encourages sharing such experiences with the wider academy. In this spirit Gary Entwistle reflects upon his experiences teaching financial…
Descriptors: Accounting, Financial Audits, Business Administration Education, Teaching Methods
Norman, Patricia M. – Management Teaching Review, 2018
Many students ignore or underappreciate the important role that financial and accounting considerations have on the formulation and implementation of realistic and ultimately effective strategies. This article describes an exercise that helps build the ability to integrate strategic thinking with financial analysis. Its purpose is to help students…
Descriptors: Thinking Skills, Accounting, Management Development, Business Administration Education
Mohrman, Mary Beth; Stuerke, Pamela S. – Accounting Education, 2014
This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students…
Descriptors: Financial Audits, Money Management, Accounting, Corporations
Aprile, Roberto; Nicoliello, Mario – Accounting Education, 2016
The paper is focused on an interesting aspect of accounting education: based on the analysis of the syllabi of "Economia Aziendale" ("EA") from all 65 Italian universities teaching economics or business administration, strong inconsistencies emerge among themselves and between syllabi and theory. The choice of the analysed…
Descriptors: Accounting, Course Descriptions, Universities, Financial Audits
Kamp-Roelands, Nancy – Accounting Education, 2013
In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…
Descriptors: Accounting, Social Responsibility, Teaching Methods, Curriculum Design
Wang, Ting J. – American Journal of Business Education, 2010
This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework…
Descriptors: Accounting, Financial Audits, Costs, Money Management
Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid – Accounting Education, 2016
This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…
Descriptors: Reading Comprehension, Standards, Accounting, Intervention