This paper has two objectives. The first is to advocate that “action research” be considered as a methodology for research in accounting education. The second is to describe an on-going Action Research Project (the Project), the purpose of which has been to increase...
The case draws on the experience of Denelle Smart, assistant comptroller for financial reporting for a New Hampshire subsidiary of a London-based company. She has been assigned a role in her company’s transition from UK GAAP to International Financial Reporting...
Outside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong, and disclosure is...
Recent fraudulent financial scandals have the public questioning whether accountants and auditors have forgotten their professional responsibilities. Changes have been proposed by the Education Committee of the National Association of State Boards of Accountancy...
The first course in accounting is a mandatory course in most business cores. Research relating to the first course in accounting has mainly been focused on potential accounting majors. In most introductory accounting classes, non-accounting majors occupy the most...
Feedback is an important part of the learning process; however, prior research is inconclusive regarding the appropriate amount and type of feedback for effective schema. The present study examines the efficiency of rich and basic feedback in computer-based learning...
Assessing contingency reserves is often a difficult concept for students to grasp because of their lack of real world experience. This realistic case gives students an opportunity to develop critical thinking skills through the evaluation of accounting estimates and...
