Active learning is increasing in popularity as a supplement to the lecture-only method of class presentation in many disciplines, including accounting. This paper defines and discusses the benefits of active learning and presents seven different active-learning activities developed and used by the authors. The active learning activities mainly…

While studies have found that both accounting and finance majors outperform other majors on the Major Field Test in Business (MFTB) and the Comprehensive Business Exam (CBE), research has not identified the drivers of this performance advantage. The authors examined multiyear MFTB and CBE scores and identified both business core course composition…

This paper explores the resources Accounting teachers draw on and how they use the identified resources in the teaching of Accounting in a rural school. The study adopted an interpretive qualitative case study and employed semi-structured individual interviews to collect data from the Accounting teachers. Thematic analysis revealed that Accounting…

This paper aims to examine if using video recordings help students raise their awareness of the development of their oral presentation skills by reviewing video recordings of their presentations. For this study, all students who took a Financial Accounting class in the academic year 2018--2019 at Lincoln University (LU) were video-recorded when…

Students' perceptions of the learning process are important because they are stakeholders in their education. The authors measured student perceptions on active learning exercises that promote comfort with technology and oral communication skills. The findings noted that there was a significant difference in the mean of certain survey questions…

More than just intelligence is needed to learn accounting. We see from prior work that the non-cognitive aspects of learning can influence the experience for accounting students. We investigate by survey both self-efficacy beliefs [Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2),…

Purpose: This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial…

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a…

Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting…

Purpose: The purpose of this paper is to demonstrate how the Triple-V model of experiential learning, when applied to Higher Education (HE), can transform the student-learning experience by integrating the model's three elements of Vision, Value and Vocation into delivery, assessment and beyond. Design/methodology/approach: The paper sets out how…

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total debt in the CAFR statistical section in FY 2006.…

Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident, and top-performing students are underconfident. The literature identifies negative repercussions of these biases, including inadequate preparation for…

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…