This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

This study examines the determinants of learning strategies employed by undergraduate accounting students in an emerging economy. Specifically, it investigates the impact of institution, teacher, and personal determinants on accounting students' utilisation of a particular learning strategy. In line with Information Process Theory (IPM), a…

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a…

Accounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to acquire a broader range of skills. Working in teams is an important employability skill, yet students generally have negative perceptions of group work. This paper describes a different approach to group work,…

Differences in styles of learning have become important considerations at all levels of education over the last several years. Examining college students' preferred style of learning is useful for course design and effective instructional methods. Using the Felder-Silverman Index of Learning Styles (ILS), we investigate how students' styles of…

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…

This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

Students' learning styles play an important role in their success in the classroom and beyond. This study explores the learning styles of business students so that professors can better understand the instructional methods that are most beneficial for their students. A survey of 205 business students in an introductory accounting course revealed…

Lean is regarded as a systematic approach to maximizing value by minimizing waste, and by flowing the product or service at the pull of the customer demand. These key concepts of "value," "flow," and "pull," align with the ultimate lean goal: "perfection," or a continuous striving for improvement in the…

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…

The author empirically examined the use of mnemonic devices to enhance learning in first-year accounting at university. The experiment was conducted on three groups using learning strategy application as between participant's factors. The means of the scores from pre- and posttests were analyzed using the student "t" test. No significant…

Self-regulated learning skills have been shown to positively impact academic achievement in educational settings. This same set of skills becomes critically important as graduates enter today's dynamic work environment. That environment increasingly requires accountants and other professionals to be lifelong learners. This study is a response to…

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…

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…

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…