We address calls to develop accountants' critical thinking skills by describing a pedagogy based on Bloom's ([1956]. "Taxonomy of educational objectives, handbook I: The cognitive domain." David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be…

The research investigates the influence of the System Understanding Aid (SUA), on students' learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom's Taxonomy and Scaffold method. The study's objectives are to identify if SUA…

This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and…

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,…