Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs…

In the ongoing march of industrial evolution there comes along technologies that have the power to transform businesses as we know it. The Internet revolutionized business/marketing in the nineties and today and bockchain has the potential to do the same for commercial transactions. Blockchain is a peer-to-peer model that can speed up processes…

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one…

This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…

Appraising firm performance is an important aspect of the strategic management process. Unfortunately, many students in strategic management courses do not have adequate financial analysis skills to do this task. This deficiency affects their ability to learn and perform the full scope of the strategic management process. This article presents an…

The aim of this teaching case is to provide students with an opportunity to become conversant with the audit procedures relating to an audit of the accounts receivable. In order to achieve the learning outcomes, the case presented is designed to focus on the basic issues that relate to the documentation likely to be involved in the receivables…

This project course provided experiential realism in the study of managerial accounting and fundamental accounting relevance essential for integration into an organization's management team. The experiment created an environment that reinforced the fundamental theories, ideas, and concepts necessary for the contextualization of the accounting…

There is a significant body of evidence indicating that accounting undergraduate students adopt an instrumentalist approach to learning. This paper describes an instructional project that develops an activity designed to encourage these skills on a final year management accounting course. The activity uses communicative learning pedagogies,…

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

Teaching the concepts of expert systems to accounting students is often challenging, not only because these students are not equipped with the necessary technical knowledge to comprehend the concepts taught, but also due to the other various constraints (e.g., limited teaching hours and a diverse background of the students' undergraduate…

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical…

The authors describe a component of Babson College's master of science in accounting program that links a technical analysis course with writing and oral communication courses to provide students with skills necessary to efficiently manage group-centered projects and effectively communicate technical information. Initial quantitative and…

Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

A board game is used in financial accounting courses as a means to engage students actively in their own learning. Since many students are intimidated by accounting or find the topic uninteresting, the use of games, especially a board game, encourages them to engage actively. After playing the board game, the students in the classroom appreciate a…

Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others' work, without properly acknowledging their…