The last three decades have seen significant educational reform, which have influenced the transformation of assessment practices in higher education institutions (HEIs). In addition, various societal and global changes have required that higher education create adaptive graduates who acquire and develop higher-order skills which include…

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to…

In recent years, changes in business, new technology, and greater competitiveness and dynamism have all resulted in a need for new skills. This study focuses on soft skills in accounting education, exploring the viewpoints of both graduates and employers. Our main question is to better understand if there is a right match between graduates'…

Purpose: The purpose of this paper is to analyse the creativity level of business administration undergraduates who have attended an entrepreneurship seminar in contrast to those that have not. Design/methodology/approach: Using two samples of Spanish students, the factors that condition the creation of new start-ups are analysed. A survey…

Literature consistently documents a positive, direct effect of students' attitudes on learning (Lizzio, Wilson, & Simons, 2002). Hence, accounting studies describing active learning activities often report student attitudes as evidence of efficacy (e.g., Matherly & Burney, 2013), but rely on single-item instead of multi-item scales. This…

This paper looks at an activity that breaks the normal classroom teaching pattern (where students are often content to be reluctant, inactive participants in the learning process) with an activity that is likely a new experience for most students--letting the students create and solve their own problems. This is done within a problem structure…

This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…

This paper presents the findings of a field study conducted to ascertain the perceptions of first year accounting students concerning the integration of computer applications in the accounting curriculum. The results indicate that both student cohorts perceived the computer as a valuable educational tool. The use of computers to enhance the…

Although the theoretical benefits of feedback are generally well established, in practice those benefits can be less than clear. This is particularly the case on shorter courses, where students have limited scope to integrate feedback into future assessment performance. If we accept that one of the key purposes of feedback is to encourage students…

This study mainly explored the effect of applying web-based collaborative learning instruction to the accounting curriculum on student's problem-solving attitudes in Technical Education. The research findings and proposed suggestions would serve as a reference for the development of accounting-related curricula and teaching strategies. To achieve…

The author studied whether students' preferences for a particular exam format were a function of past performances. He reviews the literature and reports on administration of a questionnaire to 90 accounting students. Results indicate that students prefer problem-solving exams to multiple choice, regardless of past performances. (CH)

Like their counterparts in other disciplines, accounting educators are gradually moving away from talk-and-chalk lectures to project-based learning, real-world problem solving, and team collaboration. Slower to change are the ways in which the impact of these innovative teaching methods have been assessed, with student reactions and traditional…

To give students more experience with real situations, many professional schools use case studies in their courses. Creating complex cases, case experiences that immerse students in complex problems, rather than mere case studies that require armchair analysis should help students gain better and more integrated knowledge. Designing, implementing,…

A new approach to introductory accounting at the University of Southern California teaches students to view issues from varied perspectives, broadens exposure to unstructured problems with more than one solution approach, and places accounting in real-world context. It has increased enrollment and persistence and attracted new students to the…

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…