David R. Fordham

Critical thinking in the public accounting profession: aptitudes and attitudes

Abstract The public accounting profession has called for enhanced critical thinking skills in accounting graduates. However, critical thinking is a term which does not enjoy a universally-accepted definition. This study attempts to identify the critical thinking competencies essential to success in public accounting, and articulates those competencies to facilitate future research aimed at curricular change to meet the needs of the profession. The findings reveal that the profession uses the term critical thinking to refer to a broad set of competencies which includes both cognitive and non-cognitive attributes, attitudes, and behaviors. These competencies are presented as an operational definition of critical thinking useful to accounting education researchers.

New Roles for AIS Courses: A Surprising Finding from a Case Study

To meet the growing need for accountants familiar with information systems, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. While there is general—albeit not universal—agreement on the “core concepts” for the primary AIS course, there is no such consensus on what topics should be covered by supplemental AIS coursework. This paper begins by describing the efforts of one university to create, and then revise, an AIS curriculum. During the review process, the faculty made a surprising discovery: the roles of the AIS content in the professional and career development of the alumni were completely different from the roles expected. Consideration of these new roles might assist other institutions in improving their programs.

A Discovery-Learning Classroom Case on Accounting Data Transmission Systems.

ABSTRACT: This paper describes a classroom exercise utilizing a technique known as “discovery learning.” The activity involves a hands‐on lab composed of basic building blocks of a simple wireless network. Students engage in a physical activity that demonstrates the operation of individual layers of the seven‐layer Open Systems Interconnect model. In the process, they uncover conceptual knowledge normally delivered via means that are more traditional such as lecture or reading. During one such lab session, students stumbled upon a real‐world control breach. This discovery, completely unplanned by the instructor, vividly illustrated the critical importance of the topical material. The experience greatly increased student interest and motivation. Assessment data confirms that student comprehension and application is significantly enhanced.

A Look Back at the First Seven Years of the AIS Educator Journal

ABSTRACT At the 2003 meeting of the AIS Educator Association, an idea for an on-line resource for AIS educators was first introduced. The idea evolved into the AIS Educator Journal, the first completely on-line academic journal in the accounting education field. Since the first issue went live on-line in 2006, sufficient manuscripts has been blind-reviewed and accepted to provide an annual volume each year. A total of 31 articles by 60 authors and co-authors have been published. This article provides a brief history of the journal and a summary analysis of the first seven volumes.