This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

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…

Critical Thinking is the mental process of analysing or evaluating information. The review of literature reveals that higher education, in particular is now placing an emphasis upon exposing matriculates to the concept of critical thinking and challenging them to develop those skills and dispositions necessary for improving the quality of their…

The purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires…

Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…

Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is…

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…

In the article the avatar-based learning and teaching (A-BL&T) as a concept of control and managing knowledge in modern socio-economic conditions is proposed to use for assessment a university's economic efficiency. It is shown that all elements, methods and techniques (tools) do not operate in isolation, but rather are interrelated,…

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…

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property,…

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

Enterprise systems provide companies with centralized data management, business process support and integrated data flow between functional areas. Thanks to academic alliances offered by companies such as SAP, Oracle, Microsoft and others, universities can also take advantage of the integrated features of enterprise system to give business…