The aim of this work is to develop a proposal for a methodology in the university environment that enables us to design our course with an approach based on the development and acquisition of competences within the framework of the European Higher Education Area (EHEA), allowing a transition from a model focused on teaching to a model focused on…

This case provides a real-world project-oriented case study for students enrolled in a management information systems, database management, or systems analysis and design course in which database design and development are taught. The case consists of a business scenario to provide background information and details of the unique operating…

Students enrolled in Principles of Accounting courses might require peer tutoring services. Accounting Departments (schools) can assist these students by maintaining a list of students offering tutoring services for a fee. The opportunity to be included in the list of tutors must be offered to all university students, both domestic and foreign.…

The effects of clicker-use and active learning classroom activities on student performance in financial accounting principles were examined. A repeated measure design was used to compare performance on four exams between a clicker group and a non-clicker group, after controlling for GPA and age. A matched-pairs t-test was used to compare the…

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

Impulsivity is a hallmark of two of the three DSM-IV ADHD subtypes and is associated with myriad adverse outcomes. Limited research, however, is available concerning the mechanisms and processes that contribute to impulsive responding by children with ADHD. The current study tested predictions from two competing models of ADHD--working memory (WM)…

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

Federal sponsorship of collaboration between academic institutions and industry is on the rise. Many government programs emphasize cooperation between universities and the commercial sector as a means to merge basic and applied research, promote economic development, and enhance knowledge dissemination. The intersection between academia and…

Professional mutual recognition agreements (MRAs) are one of the policy instruments employed in global and regional trade agreements to facilitate the mobility of skilled labour. While such agreements have been noted in the literature examining cross-border academic mobility, little is known about how they impact higher education. This paper…

Imagine a freshly formed team of people who are new to their jobs, assigned by top leadership to meet very ambitious targets in the mission-critical department that collects aged (past-due) payments from the company's largest accounts ... (cue "Mission Impossible" theme). At a large telecommunications company in North America, the Senior…

When developing online classrooms it is necessary to ensure that all learners will be successful in the course regardless of the topic or discipline that is being discussed. This becomes especially important when the class involves numerical data. This paper outlines the difficulty of delivering online classes such as algebra, accounting, and…

This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO [Last In, First Out] liquidations and the concept of the periodic…

International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

While service-learning may be easily incorporated into medical or legal fields, this type of active learning generally has not been historically integrated into any discipline within the business curriculum. This is unfortunate, as the utilization of business students in not-for-profit environments can provide a triple-win scenario: the students…

The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…