On 30 January 2009, the Securities and Exchange Commission (SEC) released Rule 33-9002. This rule phased in the required use of XBRL. The accuracy of mapping financial statement line items to the US GAAP taxonomy and the tagging of the financial statement facts are of fundamental importance to the accuracy of the XBRL instance document. Currently,…

This paper addresses issues raised in two recent papers published in this journal about the UK "Association of Business Schools' Journal Quality Guide (ABS Guide)". While much of the debate about journal rankings in general, and the "ABS Guide" in particular, has focused on the construction, power and (mis)use of these…

This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

Higher incidence of student under achievements and attrition rate continue to pose significant challenges for the organizational effectiveness of community colleges. Restructuring the classroom at each academic departmental level to better accommodate the needs of the students should be considered by community colleges as part of an institutional…

Purpose: Appalachian counties have historically had elevated infant mortality rates. Changes in infant mortality disparities over time in Appalachia are not well-understood. This study explores spatial inequalities in white infant mortality rates over time in the 13 Appalachian states, comparing counties in Appalachia with non-Appalachian…

Computer Based Assessment (CBA) is propounded as a technique which seeks to meet competing pressures within higher education, both economic and pedagogic. There is, however, a need to better understand the use of CBA across different subject areas and levels, identifying barriers and enablers to its efficacy whilst also ensuring its fit with other…

Interest in measuring and evaluating student learning in higher education is growing. There are many tools available to assess student learning. However, the use of such tools may be more or less appropriate under various conditions. This study provides some evidence related to the appropriate use of pre/post-tests. The question of whether graded…

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

In higher education, the most common challenge for students is the ability to find a connection between one subject that they have learned and another subject. Thus, students' learning becomes compartmentalized and piecemeal. For instance, accounting students may find attending a drawing class boring and a waste of time. Science students may…

We examine a flexible assessment system that allows students to determine the weights allocated to each course component and to re-allocate the weights in response to achieved scores. The flexibility is intended to encourage students' participation in the learning process, thereby promoting self-regulated learning skills. We compare this…

Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook;…

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

As the power of the virtual world continues to manifest itself in people's quality of life and capabilities (including learning), this paper aims to assess accounting students' perceptions of the usefulness of Virtual Learning Environments (VLE) to their learning experiences. It also considers the factors that may influence students' preferences…

Many governments believe that investing in human capital should increase citizens' employability, which is why it is often presented as a solution to the problems of knowledge-based economies and societies, rising unemployment rates and economic competiveness. The aim of this study is to understand employers' views regarding the employability of…

The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting…