Virtually all states now require candidates for the Certified Public Accountant (CPA) examination and subsequent licensure to have completed 150 semester hours of college education. The rationale behind this requirement is to improve the preparation of students entering the profession and to increase their chances of successful completion of the…

Adult enrollment in higher education institutions has grown significantly during the last decade, with students aged 25 and older attending 4-year institutions at higher rates than before. In the 21st century, few can improve their socioeconomic status or advance professionally without higher education. Colleges and universities must consider this…

The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, "The Amazing Tax Race". It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide…

Although upper-level accounting majors tend to be more motivated than introductory-level students, or non-accounting majors, it is still challenging to motivate such students to complete and understand assigned readings. The purpose of this study is to assess student perceptions on the implementation of guided reading questions to motivate and…

This study examines the impact of learning styles on academic performance using major assessment methods (examinations and assignments including multiple-choice and constructed response questions (CRQs)) in an introductory accounting course. Students' learning styles were assessed using Kolb's Learning Style Inventory Version 3.1. The results…

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

In this rejoinder, Gareth Owen thanks both Dr. Kamp-Roelands and Dr. Correa Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning his paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated…

Accountants interact with people from diverse backgrounds. While accounting knowledge and technical skills are essential, it is well-developed interpersonal skills that will enhance their relationships with clients and staff alike. Similarly, patients want their doctors to have extensive medical knowledge and an agreeable bedside manner. To…

Purpose: The purpose of this paper is to explore: student perceptions of threshold concepts and capabilities in postgraduate business education, and the potential impacts of intensive modes of teaching on student understanding of threshold concepts and development of threshold capabilities. Design/Methodology/Approach: The student experience of…

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 study investigates students' "preference" for team learning and its effectiveness, compared to lecture-based learning. A quasi-experiment was set up in a financial accounting course in the first-year undergraduate of the Economics and Business Administration Program, where students had to choose between one of the two learning…

This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

When new students arrive at university to commence their undergraduate training they bring with them a host of prior experiences, expectations and beliefs. For students whose course of study includes mathematics these experiences, expectations and beliefs can be very strongly held and somewhat negative towards mathematics. In such cases they can…

The purpose of this study is to compare the critical thinking skills among the students of accounting and software in the female technical and vocational university in the city of Borojerd. This study is a descriptive-comparative research. The statistical population of this study includes the female students of accounting and software in the…