This paper is the second of a two part study comparing The Sixth Edition of the Uniform Accountancy Act as prepared and adopted by the National Association of State Boards of Accountancy (NASBA)with the actual regulatory practice of the various jurisdictional boards of accountancy in place just prior to the release of the most recent NASBA…

Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

This paper replies to points raised by the editors of the "ABS Guide", Huw Morris, Charles Harvey, Aidan Kelly and Michael Rowlinson (2011) "Accounting Education: an international journal", 20(6), pp. 561-573) in response to a paper published in a previous issue of "Accounting Education" (Hussain, S. (2011)…

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

The leadership role of the school business official has changed during the past two centuries. Initially, a lay board oversaw the area of school business. That responsibility then moved to selectmen of the town and later to a committee of men. In 1910, the role of school business official was formalized with the establishment of the National…

Background: Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation "and" a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public…

In his commentary, from the perspective of a professor who has spent a lifetime in a highly vocational scientific field like accounting and business economics, Giuseppe Galassi puts forth an alternate proposal to the one suggested in Bloom and Webinger's (2011) article. Bloom and Webinger suggest that disciplines, including management, economics,…

The National Association of State Boards of Accountancy (NASBA) is pursuing initiatives to make the U.S. Uniform CPA Examination more accessible to candidates outside of the United States. At the heart of their plan is a desire to ensure that the U.S.-CPA retains its position as a gold standard in the world of professional accountancy. Over the…

These proceedings contain the papers of the 7th International Conference on Educational Technologies 2020 (ICEduTech 2020), which has been organised by the International Association for Development of the Information Society and co-organised by the University of São Paulo ("Universidade de São Paulo"), Brazil, from 5 to 7 February 2020.…

To establish which factors predict student intentions to contribute towards an OpenCourseWare site, an online questionnaire was distributed among University of Queensland students via email. The 320 participants completed items that were based on the theory of planned behaviour and were designed to measure attitudes, subjective norms and perceived…

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and construct validity of self- and peer-assessment by…

Purpose: Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it recently used a sustainable learning store strategy to develop, capture and disseminate learning before, during and after construction so that learning could be transferred to…

This paper reports on the processes and outcomes of an experiential learning intervention designed to improve intercultural skills in accounting students by building cross-cultural alliances in culturally mixed groups. The cultural backgrounds of students in accounting units are diverse, and it has proved difficult to break down barriers to…

In the past decade, traditional classroom teaching models have been transformed in order to better promote active learning and learner engagement. "Implementation and Critical Assessment of the Flipped Classroom Experience" seeks to capture the momentum of non-traditional teaching methods and provide a necessary resource for individuals…