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…

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.…

African and coloured students continue to perform poorly both at public schools and institutions of higher learning. There are two main reasons for their weak performance -- a lack of literacy and numeracy skills, and being under-prepared. This article reports on two findings of a study that was conducted at two high schools in the Western Cape…

The purpose of this study is to analyze the perceptions of students from high school, who are the current generation Z, about the accounting profession. This study uses questionnaires that are shared online with data processing using factor analysis and one way ANOVA different tests. The comparison test was done between indicators of grade, major,…

Mobile learning has become a common experience in higher education and in the professional workforce. However, the readiness of accounting students to engage in such learning appears to be weaker than in other disciplines. Therefore, this study set out to identify the factors affecting accounting students' behavioural intention (BI) to accept…

To date, the knowledge and use of ICT (Information and Communication Technologies) has become an almost essential requirement when someone wants to find employment in our society. For this reason, this study aims to analyze the importance that students of the Faculty of Business Studies and Tourism of the University of Huelva (Spain) give to the…

With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student's perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class…

This article presents the experiential, cross-curricular Gleam Lighting case exercise, which helps graduate students develop the knowledge, skills, and abilities (KSAs) needed to effectively work in a cross-functional team. In the exercise, students from two separate graduate accounting and human resource courses work together as a…

Today, accounting graduates are expected to possess critical analysis attributes beyond good accounting discipline knowledge. The close-knit relationships among accounting theory, accounting research and accounting practice have also implied that the teaching of accounting theory needs to include the teaching of business research to produce…

This study examines the factors influencing students' under-performance in an advanced financial reporting course. Specifically, this study examines four factors which may influence the accounting students' under-performance in an advanced financial reporting course, namely class attendance, curricular activities, internship experience and English…

Previous studies have compared student performance for the same or similar classes delivered both online and face-to-face. However, few studies have explored the role that a change in learning environment plays in the student's ability to transfer skills and knowledge gained in prerequisite courses to follow-on, or post-requisite, courses. The…