This paper discusses the design-based research approach used by the Center for Innovation in Learning and Student Success (CILSS) at the University of Maryland, University College (UMUC). CILSS is a laboratory for conducting applied research that focuses on continuous improvements to the university's instruction of curriculum, learning models, and…

In 2008, we decided to investigate error learning processes in German vocational schools. Our focus was on accounting education because accounting is a central topic in commercial vocational education, and it is known to be error-prone. We therefore wanted to learn more about how well teachers diagnose student errors and how they react after…

Double-entry bookkeeping (DEB) implicitly uses a specific mathematical construction, the group of differences using pairs of unsigned numbers ("T-accounts"). That construction was only formulated abstractly in mathematics in the nineteenth century, even though DEB had been used in the business world for over five centuries. Yet the…

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

The General Manager, Steve Gunderson, is currently charged with leading the decision on whether to outsource the payroll function of the USMCo (UltraSonic Machining Co) organization or to purchase a system and hire a full-time, experienced payroll staff member to manage the details of payroll for the company. There are differing opinions of…

This article explores how personal professional theories (PPTs) develop. PPT development of nine junior accountants and nine novice teachers was monitored by repeated measurements over a period of 1.5 years, from the last year of vocational education until the second year of their professional careers. Computer-supported construction of PPT…

Online education continues to evolve and grow dramatically at colleges and universities across the globe. Today's society is comprised of people who are increasingly busy with work and family obligations and who are looking for more flexible and expedited avenues for higher education. Institutions seek to meet these new demands by offering online…

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,…

Educators in contemporary educational settings are met with many challenges in the classroom. This is a descriptive paper focused on the impact of classroom management on students' academic achievement at the undergraduate level, entailing two aims one is from teachers' perspective, and the other is from the students' perspective. The first aim of…

A characteristic of being a professional is the internalisation of the collective professional theory (CPT)--the shared insights of professionals. Problems arise when different opinions stemming from professionals' personal professional theories (PPTs) obscure a CPT's content. This study argues that cooperating professionals' CPTs form a so-called…

Experienced managers know that cash affects virtually every aspect of a company's strategy and operations. Business students and new managers, however, sometimes lose sight of the importance of cash amidst the details of accrual-based accounting courses, formula-based finance courses, and production-based management courses. We therefore use…

Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…

This study provides an insight into the collegiality of Australian accounting academics and the association of collegiality with their work-related attitudes and academic performance. Data were collected by a survey questionnaire from a random sample of 267 accounting academics within Australian universities. The results suggest a moderate level…

Surface approaches to learning materials and tasks are a commonplace challenge to teachers, and they prove difficult to shift, even among students who are otherwise talented or motivated to learn. The present study investigates a theory that surface approaches are triggered by a suboptimal, aversive response to learning stimuli, which overrides…

Exposing abundance of English information related to students' educational background knowledge can improve their competence in comprehending English texts. Thus, this study developed ESP reading materials for accounting students. It was aimed at finding out what kind of ESP reading materials should be developed to increase accounting students'…