Essay on governmental accounting

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J. of Acc. Ed. 31 (2013) 350–362

Contents lists available at SciVerse ScienceDirect

J. of Acc. Ed. journal homepage: www.elsevier.com/locate/jaccedu

Teaching and educational notes

The budgetary interview: Intentional learning for students in governmental and non-profit accounting Larita Killian ⇑
Division of Business, Indiana University-Purdue University Columbus (IUPUC), 4601 Central Avenue, Columbus, IN 47203, USA

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Article history:
Available online 30 April 2013
Keywords:
Intentional learning
Self-directed learning
Governmental and non-profit accounting
Learning-to-learn

a b s t r a c t
Learning-to-learn skills are critical to the future success of accounting students. This paper
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Section 6 contains conclusions and recommendations. The
Appendices contain materials that can be used by faculty in adapting and implementing this exercise.
2. Background and exercise development
2.1. Review of literature
The Accounting Education Change Commission (AECC, 1990) stressed that undergraduate education should help students prepare for life-long learning, enabling them to renew their skills throughout their careers. According to the AECC, accounting courses should focus on how basic concepts are applied in real-world settings. Activities should draw from multiple information sources, and students should be required to search for desired information and be active participants in learning. Students must develop the ability to receive and transmit concepts and information; to locate, obtain and organize information; and to communicate in unstructured and unfamiliar settings. Further, students need an understanding of work environments and the internal workings of organizations. The AECC called on educators to help students develop a professional orientation, including an appreciation for the values of the profession and the ability to address issues with concern for the public interest.
Like the AECC, the American Institute of Certified Public Accountants (AICPA) stresses the acquisition of skills rather than memorization of content. The AICPA’s core competency framework (AICPA,
2003)
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