The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…

The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be…

This database project focuses on learning through knowledge integration; i.e., sharing and applying specialized (database) knowledge within a group, and combining it with other business knowledge to create new knowledge. Specifically, the Tiny Tots, Inc. project described below requires students to design, build, and instantiate a database system…

In the aftermath of the global financial crisis (GFC), one understandable area of scrutiny and pressure for reform is the educational background and professionalism of personal financial advisers. This Australian study reports on a three-year investigation into students' perceptions of "scaffolded" instruction in financial planning. The…

The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

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…

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

This paper describes two co-curricular career development activities, mock interviews and speed networking that we provide for accounting majors at our university. The driving force behind both activities was to increase comfort levels for students when interacting with professionals and to enhance their job interview and networking skills.…

This mixed methods study (Creswell, 2008) was designed to test the influence of collaborative testing on learning using a quasi-experimental approach. This study used a modified embedded mixed method design in which the qualitative and quantitative data, associated with the secondary questions, provided a supportive role in a study based primarily…

The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

This study investigated interactions between the isolated-interactive elements effect and levels of learner expertise with first year undergraduate university accounting students. The isolated-interactive elements effect occurs when learning is facilitated by initially presenting elements of information sequentially in an isolated form rather than…

One of the major challenges facing accounting education is the creation of a learning environment that promotes high-quality learning. Comparative research across disciplines offers educators the opportunity to gain a better understanding of the influence of contextual and personal variables on students' learning approaches. Using the Approaches…

Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

The integration of technology into modern classrooms has enhanced learning opportunities for students. With increased access to educational content, students gain a better understanding of the concepts being taught. "Flipped Instruction: Breakthroughs in Research and Practice" is a comprehensive reference source for the latest scholarly…

This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome…