A Lean Accounting Curriculum

This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean thinking and explains many fundamental principles of lean accounting. It also records the efforts of my thesis and describes the compiled materials

Investigation Into The General Acceptance Of AACSB Ethics Standards

The Association to Advance Collegiate Schools of Business (AACSB) has long required the integration of ethics into the accounting curriculum of accredited schools.  Little research investigates how this requirement is implemented.  We conduct a survey of accredited and non- accredited institutions to determine how ethics are integrated into the accounting curriculum.  Results of this survey are of interest to individuals at accredited and non-accredited schools.&nbsp

Incorporating financial literacy into the secondary school accounting curriculum: a New Zealand perspective

This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the subject’s relevance to students. A mixed method approach combining qualitative and quantitative research methods was used. An electronically administered survey was used to obtain the responses of secondary school accounting teachers, while additional insight in the form of semi-structured interviews was obtained from other stakeholders. Although respondents generally agreed that students benefited from accounting as an elective subject at secondary school, all agreed that the development of financial literacy skills was important. Difficulties in introducing a new core subject into an already overcrowded curriculum were acknowledged. However, this difficulty could be overcome by making modifications to the subject “Accounting”. As the most widespread, existing “finance” related subject, Accounting would be the most appropriate vehicle through which to teach financial literacy

Should Integrated Reporting be incorporated in the Management Accounting Curriculum?

Integrated reporting is a concept which advocates for the preparation of separate reports that communicate the impact, value-creation process, and linkage of performances with strategies of organisations. In recognition of the growing need for integrated reporting, the Chartered Institute of Management Accountants (CIMA-UK) recently included integrated reporting in the revised syllabus for 2015. This is not unconnected to the backdrop that different issues of strategic importance in accounting have found their way to the management accounting curriculum, to ensure the subject remains externally-oriented, forward-looking, and societally-relevant. With the knowledge that management accounting is a course undertaken in academic and professional accounting programmes, the study examines whether integrated reporting should be incorporated in the management accounting curriculum. Data analyses triangulation, with the combination of statistics such as mean, standard deviation, percentage analysis, cross-tabulation, partial correlation and Kruskal Wallis test at 5% significance level, establish the existence of a consensus, among respondents, on the need to inculcate integrated reporting in the management accounting curriculum. The study recommends that management accounting curriculum should be updated with integrated reporting, as this move is expected to, not only raise awareness level for the concept, but also equip accountants with the competence required for preparing integrated reports, thereby preparing them early for the emerging task of integrated reporting

Integrating XBRL Into The Accounting Curriculum

The rush to conduct business over the Internet has led to increased pressure for up-to-date and on-demand access to financial and non-financial business information.  The providers and users of this information have banded together to create a standardized taxonomy based on XML to communicate business information over the Web.  XBRL, the eXtensible Business Reporting Language, will provide this mechanism.  Accountants and auditors will need to react quickly to the increased demand for accurate data that will make this feasible.  The article covers XBRL's development process, the underlying XML framework and examples of its use on the Web.  It introduces XBRL’s educational impacts, and discusses its incorporation into an Advanced Accounting Information Systems course. Recommendations for incorporating XBRL across the accounting curriculum based on an informal Internet survey conclude the article

Sustainability Reporting In The Accounting Curriculum

Seven class sections of undergraduate students in principles of managerial accounting courses participated in a study to examine the impact of sustainability accounting lectures with Internet assignments or lectures alone influence students' knowledge, skills, and attitudes toward sustainability reporting. The results of this study show that lectures with Internet assignments and lectures alone were equally effective in causing changes in the dependent measures compared to control groups who received no instruction on sustainability

Change in the B.S. Accounting Curriculum

We are proposing two changes to the undergraduate accounting curriculum. First, we would like to drop the Business Law (BUS376) requirement, and replace it with Business Government & Society (BUS378). Second, we would like to drop the Upper Level Finance Requirement

Legitimating history in the accounting curriculum

Over the past eight years I have taught a senior honours course in accounting history at Edinburgh University. The (predominantly) positive feedback received from students enrolled for this option indicates two things. First, that accounting history is considered to be a worthwhile and interesting course. Second, the subject is perceived as refreshingly different. One student commented recently that the course \u27brought another discipline and its skills to accounting\u27. This reference to skills is the essential message of this paper. Trends in higher education in Britain inspire consideration of an alternative basis for legitimating the inclusion of accounting history in the curriculum. One which extends beyond the traditional advocacy of history based on its capacity to increase the knowledge and understanding of students. It is argued that claims about the merits of including of accounting history in the curriculum should focus on its capacity to deliver learning outcomes which emphasise transferable skills