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International accounting: A case study featuring the conceptual framework
Jacqueline Louise Birt, Australian National University
Dean Katselas, Australian National University
ABSTRACT. Extant research reveals that prevailing financial accounting pedagogy fails to endow students with certain core competencies sought by employers (Albrecht and Sack, 2000; Mathews, 1990). Both practitioners and academics regard analytical, critical thinking and written communication skills as the most desirable qualities for accounting graduates (Albrecht and Sack, 2000), however conventional teaching techniques continually attract criticism for failing to adequately develop these attributes. To address this concern, we propose a novel case study assignment which utilises a contemporaneous IASB discussion paper. Analysis conducted subsequent to submission revealed that the case study contributed to a greater understanding of the role of the conceptual framework in accounting and that the use of a financial report augmented student appreciation of the qualitative characteristics. Communicating an opinion via a comment letter to the IASB also generated similarly positive sentiment.
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