In 2011, the Texas State Board of Public Accountancy (TSBPA) added a business communications requirement to the qualifications for candidates to sit for the CPA examination by a requirement for two credit hours in business or accounting communications, either through a discrete course, or through integration into certain accounting courses. This…

The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

The article shows how, today, internal marketisation processes are intrinsic to Swedish educational municipal managerialism, and how accounting practices are continual, frequent and dispersed and part of teachers' professional work. A case study is presented as an outline of a teacher teams' response to an accounting request and their mobilisation…

For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing the impact of narrative disclosures and managers' deliberate language choices. However, no prior studies have investigated those language choices of…

The retreat of state funding for higher education and other factors has increased competition and program duplication among campuses. Subsidies of in-state student tuition has shrunk; the perception of public good investments has transformed into students paying their educational costs, for what is considered private good, by borrowing against…

This paper provides an account and a critique of the rise of the contemporary policy as numbers phenomenon and considers its effects on policy and for educational research. Policy as numbers is located within the literatures on numbers in politics and the statistics/state relationship and, while recognising the longevity of the latter…

The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how…

This study compared the academic achievement between undergraduate students taking an introductory managerial accounting course online (N = 104) and students who took the same course in a hybrid classroom setting (N = 203). Student achievement was measured using scores from twelve weekly online assignments, two major online assignments, a final…

The traditional approach to business education has been through functional training in specific disciplines. However, changes in the way businesses have operated over the past twenty years have led to calls for a new, integrated approach to business education. Support for an integrated curriculum has come from various professional organizations…

This paper addresses the question of whether the increasing use of multiple-choice questions will favour particular student groups, i.e. male or female students. Using data from Belgium, this paper empirically examines the existence of a gender effect by comparing the relative performance of male and female students in both multiple-choice and…

Online learning has grown exponentially within higher education in the past decade, especially at community colleges. As online course offerings expand community colleges need to assess student learning in order to ensure quality learning experiences for students and for accreditation purposes. The purpose of this study was to compare the…

Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

The main controversy as a result of the commercialisation of international education markets is that international students especially those from China are unable to perform as well as UK students in UK universities. So far, research has yet to identify the influence of placements on the academic performance of Chinese students from entry to…