ERIC Number: EJ1230112
Record Type: Journal
Publication Date: 2019
Pages: 17
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2046-469X
EISSN: N/A
Incorporating Practical Sustainability and Managerial and Financial Reporting in Accounting Education: An Interactive Project
Hutaibat, Khaled
Journal of International Education in Business, v12 n2 p181-197 2019
Purpose: This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge. Design/methodology/approach: Groups are formed that create fictitious companies and then prepare an annual report for this company. Part of the project is a critical reflection on the experience afterwards. Students needed to critically reflect on their learning experience as part of the project assessment to fulfil the required learning outcomes, as constructive learning needs reflection. Findings: This project introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge. While some students considered the project on financial/managerial accounting and sustainability reporting a beneficial undertaking and felt their disciplinary worldview challenged, others thought it was interesting but still preferred to remain with the primarily financial focus of their discipline. Originality/value: The project was undertaken to allow students to engage with their disciplinary material, both conventional and sustainability reporting-related, in a constructive learning manner.
Descriptors: Sustainability, Accounting, Outcomes of Education, Prior Learning, Psychological Patterns, Teaching Methods, Financial Audits, Corporations, Program Descriptions, Student Attitudes, Annual Reports, World Views, Preferences, Foreign Countries, College Students
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Asia
Grant or Contract Numbers: N/A