The "individualised accounting questions" (IAQ) technique set out in this paper encourages independent active learning. It enables tutors to set individualised accounting questions and construct an answer grid that can be used for any number of students, with numerical values for each student's answers based on their student enrolment…

This study assesses whether or not undergraduate and postgraduate accounting students at an Australian university differentiate between timely feedback and extremely timely feedback, and whether or not the replacement of manually written formal assessment feedback with automatically generated feedback influences students' perception of feedback…

The purpose of this pilot study is to examine the effects of the timing of classes and class size on student performance in introductory accounting courses. Factors affecting student success are important to all stakeholders in the academic community. Previous studies have shown mixed results regarding the effects of class size on student success…

Faculty preparation in schools of business continues to offer little or no instruction on how to teach. University instructors, generally teaching the way they were taught, continue to rely on teaching methods with which they are familiar. To exacerbate the issue, a shortage exists in terminally qualified accounting instructors. More and more…

The factors involved in the selection of accounting textbooks are under-investigated, and most of the research is survey-based, largely ignoring the information that could be analyzed by direct inspection of textbook content and its impact on textbook selection. In this study the authors fill this lacuna by deploying content analysis of the…

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

Purpose: Digital preservation (DP) is the term used to describe the processes that guarantee the accessibility of data in the long term. The high value of health information justifies the use of electronic health records and the DP of them. This paper aims to examine one of the economic aspects of DP, presenting a cost model proposal for DP in…

Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…

This article reports on a study that explored how school-based teachers fulfilled their roles as mentors in response to challenges faced by pre-service teachers while learning to teach accounting. Pre-service teachers in their final year at a University of Technology in South Africa and practising teachers from six high schools participated in the…

Professional accrediting bodies and accounting education reviews have long expressed concerns about student capabilities and learning outcomes, including the ability to apply knowledge and make reasoned judgements. In response, we report on a new design that uses a web of threshold concepts to guide curriculum development. With an associated focus…

Purpose: The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach: A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were…

Colleagues from information technology and three academic departments collaborated on an instructional technology initiative to employ student response systems in classes in mathematics, accounting and education. The instructors assessed the viability of using software-based systems to enable students to use their own devices (cell phones,…

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

A phenomenon with far-reaching effects on nonprofit investment management and governance has become a little-noticed yet powerful force in boardrooms over the past decade. Despite its wide-ranging implications, this development has largely gone undocumented. This paper seeks to draw attention to this change and its implications, and to trace a…

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…