Institutions of higher education prepare and develop students for the workforce, and in the coming decade, the challenge of workforce preparation will increase as the current workforce is retiring during a time of economic growth. Traditional higher education practice tasks faculty with developing appropriate curricula for students that will…

The literature indicates that there is a lack of learning outcomes in economics that can be attributed to the reliance on traditional lecture and the failure to adopt innovative instructional techniques. This study sought to investigate the student learning effects of academic controversy, a cooperative learning technique that shows promise in the…

The authors describe the theoretical preparation provided to students in advance of a limited-duration experiential learning experience in Washington DC in a Master's level course for students in Business or Public Administration. The students consider theoretical perspectives from economics, political science, and public administration with…

This study illustrates an active learning approach using instant feedback cards in the first course in accounting. The objectives of this study are to (1) describe instant feedback cards and (2) show how this tool, when used in an active learning environment, can enhance learning. We examined whether students exposed to immediate feedback…

This paper illustrates a teaching innovation that took a traditional role playing exercise based on a case study and added some nuances that amplified the learning experience. The example illustrated in this paper was a didactic negotiation exercise intended to teach simple, basic negotiation principles like zone of possible agreement (ZOPA),…

This paper explores the current paradigm shift in the use of technology in the classroom, which is occurring because of technology explosion in society, impact of globalization, necessary reframing, and enlarging of the world view, methods, and content to make business communication classes relevant. The question is whether the classroom should…

Theodore Roosevelt said, "To educate a person in mind and not in morals is to educate a menace to society." With this quote in mind, this paper describes three ethical issues in the discipline area of accounting. The format of the paper is to first provide background information on the ethical question or scenario then to provide a…

Educators can provide opportunities for active learning for the students by engaging them in client-based projects with the community, which enhances application of theory and provides students with the relevance demanded from the business community. Experiential learning opportunities through client-based projects provide for such an experience.…

This paper argues for a new approach to accounting textbook budgeting material. The business environment is not stable. Change is continuous, for large and small business alike. A business must act and react to generate shareholder value. The rolling forecast provides the necessary navigational insight. The traditional annual static budget does…

Economic data play an important role in the study of macroeconomics. Teaching with data through interactive classes can engage students more fully in the learning process. Although the pedagogy of teaching with data has been widely applied in the undergraduate science classroom, its extension to the economics classroom is rarely discussed. This…

Having returned to teaching the basics of pricing fixed-income securities after several years, the author recalls the difficulty students have in understanding the total return provided by fixed-income securities that are purchased at either a discount or premium from face value. This teaching note attempts to clarify the concept by suggesting…

We illustrate a class organization process utilizing the concept of the Product Life Cycle to meet the needs of today's millennial student. In the Introduction stage of a business course, professors need to build structure to encourage commitment. In the Growth stage, professors need to promote the structure through multiple, brief activities that…

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

The current article presents an example of the development, implementation, and evaluation of a teaching intervention intended to facilitate student critical thinking through the integration of knowledge in an introductory business course. The intervention is grounded in the scholarship of teaching and learning literature. A discussion of the…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…