Teaching IFRS with Online Videos and Webcasts: Resources, Analysis and Guidance
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...
View ArticleThe IFRS Question: To Adopt or Not?
The International Financial Reporting Standards (IFRS) are playing an increasingly important role in global financial reporting. As a result, colleges are incorporating the IFRS into their business...
View ArticleInternational Accounting Convergence: A Writing Assignment
There is an ongoing discussion in the United States related to whether or not the United States should adopt International Financial Reporting Standards (IFRS). The Securities and Exchange Commission...
View ArticleIFRS in Introductory Financial Accounting using an Integrated,...
In this paper, we describe our approach to incorporating the basics of International Financial Reporting Standards (IFRS) into introductory financial accounting courses. Prior survey evidence suggests...
View ArticleIFRS Exercises Through the Curriculum: Helping Students put US GAAP and IFRS...
This paper describes a series of cross-curricular exercises intended to introduce students to specific differences between US GAAP and IFRS, while also helping students understand how US GAAP and IFRS...
View ArticleStudent Performance in their First Postsecondary Accounting Course: Does High...
This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high school accounting course, while...
View ArticleSupport Department Cost Allocations with a Matrix-Based Reciprocal Approach
The reciprocal method for allocating support department costs is preferred over the direct and step-down methods because it captures all support services provided to other departments. However, even as...
View ArticleEnhancing Functional and Other Competencies Through Role-Playing in an Entity...
This chapter describes a project used in an entity tax class to engage students in developing several competencies that are valued by academics and the professional accounting community. Instructors...
View ArticlePracticing Accountants’ Views of the Content of Accounting Ethics Courses and...
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...
View ArticleExercise-Based Video Podcasts as a Learning Aid for Introductory Financial...
I present a background on the use and effectiveness of podcasting in higher education, and provide guidance on developing supplementary video podcasts for use in introductory financial accounting...
View ArticleBringing the “Real, Global World” into the Classroom
We describe an innovative course whose purpose is to expose business students who are not accounting majors to the importance of accounting in the corporate world. We achieve this purpose by devoting...
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