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)…

We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. "Accounting Education," 23(5), 483-501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and…

There are two overarching goals to this case study. First, the authors want to introduce students as early as possible in their study of business to the perils of deliberate misstatements of income in financial statement and the significant consequences that await those who do. Given the recent business scandals involving mortgage-backed…

Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…

The paper is focused on an interesting aspect of accounting education: based on the analysis of the syllabi of "Economia Aziendale" ("EA") from all 65 Italian universities teaching economics or business administration, strong inconsistencies emerge among themselves and between syllabi and theory. The choice of the analysed…

This educational case, in two parts (A and B), requires students to assume the role of a business consultant and to use Excel to develop a profit-planning or a cost-volume-profit (CVP) model for a package-delivery company opportunity currently being evaluated by a client. The name of the proposed business is Pack-and-Go, which would provide an…

The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the…

This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

As each generation comes of age they receive a label. Currently, we are teaching the new millennials. Their learning style and time management preferences may respond better to a constant task and feedback cycle similar to the popular Public Television Series, Sesame Street. This paper examines the effects of requiring students to take an…

International accounting is taught in the curriculum of about one-third of the largest institutions in the US. Within the context of this course, many instructors will attempt to cover a diverse array of business topics while integrating financial reporting standards worldwide. This breadth of topics is frequently challenging in obtaining a…

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…