This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

Vocational high school must change student's mind set in order to be sure that they become entrepreneurs who will be better and nobler than become employees. This research aimed to determine the effect of teacher's ability in practicing the method of Authentic Problem Based Learning (APBL) and student's attitude to the development of…

Purpose: The purpose of this paper is to demonstrate how assessment design was used to enhance students' critical thinking in a subject concerned with business enterprise systems. The study shows positive results and favorable perceptions of the merit of the approach. Design/Methodology/Approach: A case study approach was used to examine how the…

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

A major area of concern in academia is that of student retention at the university, college, and departmental levels. As academics, there is a considerable amount that we can do to improve student retention, and reduce the attrition rates in our departments. One way to solve this is to take an innovative approach in the classroom to enhance the…

The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based…

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…

This article discusses how the author used an integrated course design model to create new learning activities in her course on federal taxation. The shoebox case--a simulation where students are given realistic documents to use in preparing a tax return--gave her students an opportunity to construct new knowledge. This activity supported the…

Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

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…

In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…

In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

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…