Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with…

This mixed methods study examined the effects of experiential learning on student completion and academic success in a business course at Greenville Technical College in Greenville, South Carolina. Completion rates and end-of-course grades were compared between non-experiential learning participants and experiential learning participants in…

In 2014 Central Queensland University (CQU) in Australia banned the use of multiple choice questions (MCQs) as an assessment tool. One of the reasons given for this decision was that MCQs provide an opportunity for students to "pass" by merely guessing their answers. The mathematical likelihood of a student passing by guessing alone can…

Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

Stanford University's indirect cost rates for federally sponsored research dramatically increased from 58 percent in 1980 to 78 percent in 1991. Faculty frustration with increasing rates and scrutiny from a zealous government contracting officer culminated in a congressional inquiry into Stanford's indirect cost accounting practices in 1990 and…

This research paper examines a new teaching method consisting of a real-life case study that is used in accountancy and its introduction at two universities. The research was conducted at universities that specialise in preparing students to become managers. The main focus of the study is to examine the different ways that students might accept…

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in…

This article presents the use of personal professional theories (PPTs) in Dutch higher vocational education. PPTs are internalised bodies of formal and practical knowledge and convictions that professionals use to direct their behaviour. With the aid of high-quality representations of students' PPTs teachers can access, monitor, and support the…

This study explored the effectiveness of different concept mapping techniques on the learning achievement of senior accounting students and whether achievements attained using various techniques are affected by different learning styles. The techniques are computer-assisted construct-by-self-concept mapping (CACSB), computer-assisted…

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

Purpose: The purpose of this paper is to demonstrate the value of student grade point average (GPA) as a predictor of pro-social, helpful behavior. This voluntary behavior has been shown to be highly valuable to managers and co-workers. GPA is not only predictive of success in core tasks on the job, it is also predictive of voluntary, helpful…

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students' career interests, goals, and…

Purpose: The purpose of this study was to explore how 2 important stakeholder groups of Southern California business education, regional faculty and employers of accounting graduates, defined and assessed critical thinking skills. Methods: A literature review identified 2 key variables--conceptualization and operational assessment of critical…

This study offers evidence of the impact of language background on the performance of students enrolled in an accounting study unit. It aims to quantify the effects of language background on performance in essay questions, compared to calculation questions requiring an application of procedures. Marks were collected from 2850 students. The results…