The authors describe how Southern Utah University has integrated the U.S. Internal Revenue Service (IRS) Voluntary Income Tax Assistance (VITA) program as an experiential servicelearning activity for over a decade and a half. First, we describe the value of experiential servicelearning. Second, we detail the program, its oversight, its student…

This Research Note reports on a study of students' perceptions of care and respect in the student-instructor relationship. Students in a daytime accounting program at a university in the USA were given the opportunity to respond to questions such as: (1) Have you ever had the feeling that a faculty member or instructor had "given up" on…

This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting…

This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and…

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

Purpose: The purpose of this paper is to investigate the efficacy of foreign immersion programs in terms of increasing cross-cultural awareness among university students in business, accounting, human resources and agriculture. The authors extrapolate from their population to the practice of developing business professionals on international…

A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors…

This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property,…

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

For decades, scholars and working professionals have known that accountants struggle with communication. Experts agree that integrating communication pedagogy into accounting courses is the most effective way of addressing this problem, but an integrated approach is not always possible. In this programmatic and pedagogical article, we address this…

The classroom assignment described in this paper, "The Goal" Project, gives students an opportunity to develop four of the skills and abilities required to be a successful accountant. In 1990, the Accounting Education Change Commission issued Position Statement Number One, Objectives of Education for Accountants. Appendix B of that…

This paper examines results of a flexible grading system that allows each student to influence the weight allocated to each performance measure. We construct a stylized model to determine students' optimal responses. Our analytical model predicts different optimal strategies for students with varying academic abilities: a frontloading strategy for…

This Teaching Note reports on an initiative designed to increase the number of students who undertake homework in the absence of formal rewards, such as additional marks. While the initiative was successful in increasing the number of students who attempted the homework each week, preliminary findings suggest it may have been accompanied by a fall…