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This study examines an emerging source of supplementary IFRS teaching materials. These include professional and institutional webcasts and online videos. The study begins by identifying the sources of IFRS webcasts and online videos, and then provides analysis and guidance for using such media in different levels of accounting courses. We conducted a questionnaire survey that examined student perceptions about using IFRS videos and webcasts in international accounting courses. The survey results indicate that students value the use of IFRS videos and webcasts, perceive them to be effective and to increase their learning, and view them as pedagogical tools that they will look for in the future. This study is important for accounting educators as it provides a useful and engaging tool to deliver IFRS knowledge to students.

We use data from a survey of 215 experienced practicing accountants to provide their level of agreement with various content categories of accounting ethics courses. Our results indicate that top choices of content include current ethical issues, professional codes of conduct, ethical judgment and decision-making processes and models, corporate codes of ethics, whistleblower protection, record retention, and theories of ethics. The respondents also somewhat agreed that ethics courses can influence attitudes and behavior, but they were neutral on whether ethics courses can reduce instances of Enron-like fraud. We discuss the implications of these results for accounting education and research.

In this chapter, the author builds from foundational scholarship which suggests that service-learning yields positive outcomes for students, faculty, and community partners. The author first suggests that service-learning can be a vehicle for humanizing community partners as well as students, faculty, and course content, then describes a program evaluation context wherein community partners would benefit from a humanizing service-learning experience. The author then introduces the field of program evaluation and the foundational documents espoused by the American Evaluation Association, and looks at the organizational structure of the Department of Organizational Leadership, Policy, and Development at the University of Minnesota – Twin Cities, which houses the Evaluation Studies specialization. Next, the author presents a foundational program evaluation course, discussing its emphasis on service-learning and on humanizing the students, community partners, and course content, and introducing the textbooks, readings, and activities used to bring the experience to life. The author concludes by looking at opportunities and challenges to integrating program evaluation into a departmental core at other universities.

Feminist legal activists in law schools developed what we call critical community tactics beginning in the late 1960s to bring about important cultural change in the legal educational arena. These feminist activists challenged the male-dominant culture and succeeded in making law schools and legal scholarship more gender inclusive. Here, we develop the critical community tactics concept and show how these tactics produce cultural products which ultimately, as they are integrated into the broader culture, change the cultural landscape. Our work then is a study of how social movement activists can bring about cultural change. The feminist legal activists’ cultural products and the integration of them into the legal academy provide evidence of feminist legal activist success in shifting the legal institutional culture. We conclude that critical community tactics provide an important means for social movement activists to bring about cultural change, and scholars examining social movement efforts in other institutional settings may benefit from considering the role of critical community tactics.

During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how sustainability is integrated into management education at higher education institutions. It is based on a systematic literature review that teases out governance, education, research, outreach and campus operations (GEROCO) as key elements for embedding sustainability in management education. In addition, it identifies the important role of having an overall governing strategic direction that serves to anchor sustainability. The chapter highlights that sustainability and responsible management education initiatives are interconnected and are complex to embed through the university system.

We present a peer-to-peer teaching approach designed to prepare introductory accounting students to address ethical challenges they will face in the workplace. We describe the motivation, processes, and resources used, introduce an effectiveness measure and discuss refinements so that other universities may adopt the innovation.

Upper division Beta Alpha Psi (BAP) accounting honor society members, with faculty guidance, create and deliver workshops in the 200-level introductory accounting sequence using the Giving Voice to Values (GVV) curriculum. GVV provides tools to move from recognition to action when confronted with a values conflict. The BAP members had completed the GVV exercises and casework in their upper division accounting courses. Now as peer coaches, they guide sophomore-level business students through the GVV curriculum to prepare them to act on their values when challenged.

Post-training perceptions express consistent beliefs that the introductory accounting students’ skills and abilities had improved with the training. Additionally, introductory accounting students’ descriptions of how they would address values conflicts based on what they learned in the training reflects development of personalized specific approaches.

GVV provides students with an action-based ethics toolkit to build upon as they move forward academically and professionally. The peer-to-peer innovation builds stronger mentor and mentee ties and introduces the business program’s ethical culture to sophomore-level business students.

The innovation won the 2014 Beta Alpha Psi Ethics Award sponsored by Grant Thornton and reflects the first use of a peer-to-peer approach with GVV in a university setting.

Accounting programs and tax course offerings have been evolving in recent years, and one concern is the coverage of international tax topics. Although international tax is of prime importance to multinational corporations and Congress, little research has addressed the extent to which accounting programs cover international tax topics and whether demand for such coverage exists. This chapter presents the results of surveys about how students desiring a career in international tax services (ITS) can obtain international tax knowledge and what topical areas are most important. Many graduate accounting and taxation programs offer stand-alone international tax courses. Recruiters and professors characterize foreign tax credits, transfer pricing and treaties as the most important areas to emphasize in these courses. Though not essential to a career in ITS, taking an international tax course while in school exposes the student to this career opportunity, and a significant percentage of new hires come from programs offering such a course. Our results provide accounting educators with information to evaluate their coverage of international tax topics, and to make changes if needed.

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

Accounting educators and practitioners believe that ethics instruction should be incorporated into the accounting curriculum. Methods of incorporation include integrating ethics into existing accounting courses or offering a stand-alone ethics course. There are, however, obstacles to meaningful implementation. The purpose of this chapter is to discuss how the two featured chapters in this special section provide examples of two intriguing accounting ethics courses. This chapter outlines the “who” (i.e., who should teach ethics), “what,” and “how” of teaching ethics gleaned from prior literature to lay the foundation for the current chapters and future research. Ultimately, the chapter summarizes “best practice” articles about designing a theme-based ethics course in accounting. Each course: (1) is taught by accounting faculty (i.e., who); (2) includes topics and material likely to resonate with students (i.e., what); (3) is a unique stand-alone course structured in a meaningful manner (i.e., how). Faculty and administrators should find this chapter helpful as it provides materials and guidance that speak directly to the obstacles of ethics course implementation.

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.