Insights into students' understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students' understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning…

The purpose of this study is to explore the potential impact of support materials on student spreadsheet skill acquisition. Specifically, this study examines the use of an online spreadsheet simulation tool versus a printed book across two independent student groups. This study hypothesizes that the online spreadsheet simulation tool will have a…

This paper discusses issues relating to the use of the Association of Business Schools' (ABS) "Academic Journal Quality Guide" within UK business schools. It also looks at several specific issues raised by the Chair of the British Accounting Association/British Accounting and Finance Association regarding the ratings for top…

The granting of credit is a necessary risk of doing business. If companies only accepted cash, sales would be negatively impacted. In a perfect world, all consumers would pay their bills when they become due. However, the fact is that some consumers do default on debt. Companies are willing to accept default risk because the value of defaults does…

Taking a bird's-eye-view of the philosophical discourses that metaphorize creativity as "expression," "production," and "reconstruction," this article depicts their vital characteristics and distinct ways of portraying the relationships between creativity, educative experiences, and the epistemic cultures now…

The authors review 24 midwestern institutions that have an undergraduate capstone course. Specifically they focus on accounting capstone courses, discovering that these are used to promote personal and functional skill development in 8 areas: research, problem solving, critical thinking, reflection, synthesis, teamwork, communication, and…

This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses…

Student academic success is an important issue in South African (SA) higher education (HE). The transition from school to HE is a critical time that a student must successfully negotiate in order ultimately to succeed at university. Tinto (1993) identified the first phase of the transition process as the separation phase during which the student…

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of…

This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students' understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many…

Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

Communication and collaboration can be readily enabled by the use of many ICT tools. A wiki, which is an easily accessible and editable website, is one such platform that provides the opportunity for students to work on group projects without the barriers that arise from traditional group work. Whilst wiki use is becoming more common, its use in…