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This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an internal control paper, and a financial statement project where students analyze two competing businesses. We gathered student surveys and direct assessment data to see if these activities add value to the introductory accounting course.

The learning activities were originally developed using Fink’s (2003) Taxonomy of Significant Learning, aligning the activities with Fink’s learning dimensions, which also support the higher order learning skills in Bloom’s revised taxonomy. Students completed surveys by comparing how well traditional class activities (i.e., homework and tests) and the new activities support the core competencies of the American Institute for Certified Public Accountants (AICPA). We also asked students open-ended questions on how they felt about these new activities. Researchers then compared pre- and postadoption assessment data to investigate the impact of the new learning activities on class completion rates and grades.

Based on faculty comments and student survey results, the three active learning assignments appear to be more effective in developing many of the AICPA’s core competencies and real world skill sets valued by professionals, providing more value than traditional teaching methods. In addition, the passing rates in the course at the Youngstown State University increased by 12% after adopting the learning innovations.

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to which these perceptions change during the students’ first semester of accountancy studies, and whether these perceptions relate to the students’ interest in the field of accounting. To investigate these issues, we survey 231 undergraduate students in their first semester of accounting studies at a large Greek university. In general, the results show that the students’ initial perceptions of the accounting profession are rather traditional and stereotypical, but that these perceptions generally become more “positive” at the end of their first semester after completing an introductory accounting course. Moreover, at the end of the semester, the students perceive the introductory course as being more rewarding and enjoyable than they had originally expected. The study also finds that students who are interested in accounting hold more positive views of the course and the profession (both at the beginning of the semester and at the end) than those who are not interested in accounting. The findings underline the important role of educators in influencing the perceptions and intentions of their students with regard to accounting study and profession.

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.

This chapter describes a student team project that involves the creation and delivery of a fundraising event business plan for a nonprofit organization. The project challenges students to become active learners and apply managerial accounting concepts associated with cost behavior, planning, and control in a realistic environment that sensitizes them to the missions of nonprofit organizations. It requires students to research and use real-world operational and financial information in a setting to which they can relate, and develops their understanding of how various business disciplines are integrated. We have used the project in introductory managerial and intermediate cost accounting courses to target specific core competencies identified as critical to a successful accounting career by the American Institute of Certified Public Accountants (AICPA).

The purpose of this study is to explore the learning and teaching techniques that accounting professors use in their courses to educate students. In this chapter, we answer the following questions: (1) What methods are accounting faculty currently using in the classroom? (2) To what extent are active learning techniques being utilized relative to passive techniques? (3) What are the perceptions of accounting faculty regarding the use of active learning in the classroom?

To answer these questions, we conducted an Internet-based survey of accounting educators (n = 300). We found that, on average, passive learning methods (e.g., lectures) comprise approximately 50% of class time, active learning methods cover slightly more than 35% of class time, while assessment activities (e.g., exams) use about 15% of class time. Regarding faculty perceptions of the usefulness of various learning methods, we found that the faculty recommend the use of every learning method included in the survey at higher levels than are currently being used. Our findings provide a baseline profile of the current use of both passive and active learning methods in accounting and their perceived usefulness by accounting educators. This baseline should enable future research to track changes and trends in accounting pedagogy, particularly the learning and teaching techniques employed in the classroom.

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data.

Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs.

A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “typical student” and as a whole, doctoral programs appear to have remained similar over the past half of century.

The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

This paper uses a quasi-experimental approach to test the impact of textbook-related chapter videos and companion quizzes as the pre-lecture resources in an entry-level accounting course. Two side-by-side sections of an introductory Management Accounting class, at a large university, establish the control and treatment groups. The results indicate that with the availability of pre-lecture resources (chapter-related videos), students in the treatment group exhibit significantly better final exam performance results and self-report a higher rate of pre-reading before each class lecture. Students reported the videos were helpful and clear. This paper contributes to the literature by examining the effect of “nudging” and rewarding students for completing pre-lecture learning activities on cumulative final exam performance. In so doing, this paper also provides insight into what can be an effective pre-lecture, or supplemental, resource in the accounting classroom.

This chapter discusses the utilization of professional accounting career panels as a cocurricular student recruitment and development activity. These career panels provide an opportunity for students to interact with the members of our Accounting Advisory Council and recent accounting graduates to learn more about the accounting profession and the career opportunities available to accounting majors. We address two questions in this chapter: (1) Can professionals be used to better inform students about the accounting profession? and (2) Can this approach be used to increase the degree to which students will consider accounting as a major? The analysis of the responses to questions elicited in the postcareer panel questionnaire indicates that students learned a significant amount from the experience. In addition, the data show that students from principles-level accounting courses who participated significantly increased the degree to which they would consider accounting as a major.