When developing online classrooms it is necessary to ensure that all learners will be successful in the course regardless of the topic or discipline that is being discussed. This becomes especially important when the class involves numerical data. This paper outlines the difficulty of delivering online classes such as algebra, accounting, and…

This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO [Last In, First Out] liquidations and the concept of the periodic…

International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

While service-learning may be easily incorporated into medical or legal fields, this type of active learning generally has not been historically integrated into any discipline within the business curriculum. This is unfortunate, as the utilization of business students in not-for-profit environments can provide a triple-win scenario: the students…

The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

This research aims to articulate the most salient factors that set apart successful small and micro community enterprises in the province of Phetchaburi, Thailand. The authors utilize both quantitative and qualitative research techniques. Approximately one hundred questionnaires were sent to leaders of the community enterprises. Simple statistical…

Three contemporary processes for cyclohexanone oxime synthesis are evaluated in a case study. The case study introduces organic chemistry students to basic cost accounting to determine the most economical technology. Technical and financial aspects of these processes are evaluated with problem-based exercises that may be completed by students…

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Federal sponsorship of collaboration between academic institutions and industry is on the rise. Many government programs emphasize cooperation between universities and the commercial sector as a means to merge basic and applied research, promote economic development, and enhance knowledge dissemination. The intersection between academia and…

Professional mutual recognition agreements (MRAs) are one of the policy instruments employed in global and regional trade agreements to facilitate the mobility of skilled labour. While such agreements have been noted in the literature examining cross-border academic mobility, little is known about how they impact higher education. This paper…

Imagine a freshly formed team of people who are new to their jobs, assigned by top leadership to meet very ambitious targets in the mission-critical department that collects aged (past-due) payments from the company's largest accounts ... (cue "Mission Impossible" theme). At a large telecommunications company in North America, the Senior…

Many students approach the introductory accounting course with a great deal of apprehension. For the most part, the course is populated by non-accounting majors who often perceive accounting to be extremely difficult and may view the instructor-student relationship as adversarial. As a result, such students may be inclined to express their…

This paper is a critical evaluation of a pilot cooperative education project conducted with a charitable organization in the UK. An action research approach was adopted. Final level students who are studying auditing have had the opportunity to apply the knowledge and skills they are developing through their studies to a real-life situation in the…

This paper explores how social relationships between new accounting faculty members and their former dissertation chairs can influence the publishing productivity of the new faculty members in their early academic careers. The focus on social relationships offers a unique approach to studying the effectiveness doctoral education. Our findings show…

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…