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This paper introduces an activity used in class to allow students to apply previously acquired information to a hands-on task. As the authors have previously shown active learning is a way to effectively facilitate and improve students' learning outcomes. As a result to improve learning outcomes we have overtime developed a series of learning activities reinforcing marketing theories. In this paper, we provide details of a marketing communications exercise which in addition to being a vehicle for active learning also allowed students to apply the results of their previous research thereby effectively aligning all learning and assessment tasks. The activity required students to take a previously completed environmental analysis of a foreign country and using that information develop a print advertisement for an Australian branded product unavailable in that country. Details are provided on the in-class activity including guidelines for conducting the practice-orientated exercise and information on the assessment tasks leading up to this activity. The paper provides academics with an example of how to apply concepts to real life examples in the classroom and give students hands on experience and further shows how learning can be scaffolded through assessment. We found that students actively engaged in the experience and improved their learning outcomes through application of their previous research and the concepts discussed in class.

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that teaching the introductory accounting course from a users' perspective is likely to engender a more favorable impression from students than teaching from a preparers' perspective. Findings indicate that the AFM cohort holds significantly more positive attitudes to the first course in accounting than does its OBM counterpart. Furthermore, AFM student perceptions do not change between the beginning and the end of the course. In contrast, the OBM students respond less favorably at the end of the course than at the beginning. Findings underscore the difficulty of developing a first course in accounting that is interesting, useful and challenging to accounting and non-accounting majors.

Most business schools in the U.S. are employing various initiatives to "internationalize" their curriculum in order to prepare students to participate more effectively in a globally interconnected business world. An integral part of these initiatives is to encourage more students to participate in study abroad programs. Though it maybe optimal for students to study abroad for a semester or more, many students do not have the time, resources or confidence to commit to a long-term experience. Consequently, short-term two to three week study abroad programs (SSA) are often a viable and worth while experiential alternative. Often, the process of developing a short-term study abroad experience can be daunting. We use a case study approach to examine how short-term study programs were initiated, planned, organized and implemented in five countries--Malaysia, Singapore, Chile, Germany and Australia. These programs were led by business faculty, at an AACSB accredited Midwestern University, each of whom also had prior experience in conducting study abroad programs. These faculty leaders provided detailed accounts related to each of the programs. A guide using probing questions was prepared through a triangulation process that included the faculty leaders and an administrator that had reviewed and audited 12 previous short-term study abroad programs. Drawing on actual SSA experiences and outcomes, this paper proposes a SSA framework consisting of planning, marketing, conducting and evaluating stages that can make the study abroad process understandable, efficient and easier to implement.

There have been many national and international reports expressing concern about the problems of teaching economics subjects in universities and colleges. This paper puts forward one approach to deal with the issue through the use of a computer based learning program designed to cater for the differences in backgrounds and learning styles of economics students at the University of Wollongong, Australia.

This paper reports on an investigation comparing the employment salary of bachelor degree in accounting graduates with associate degree in accounting graduates two years after their graduation. Using hierarchical regression analyses, this study shows the predictive strength of participants' academic qualifications, age, gender, GPA, professional qualifications, field of employment and type of employment on salary-level. Findings reveal that participants with a bachelor degree in accounting earn significantly more than those with an associate degree in accounting and that academic qualification, age, professional qualification and field of employment to be significant predictors of salary. Educational implications of these findings are discussed.