Teaching IFRS with a Professional e-Learning Training Program: Rationale, Techniques and Student Perceptions

• In Event: Teaching, Learning and Curriculum 2

Abstract

The Pathways Commission report of July 2012 recommends that “Accounting faculty must continuously prepare for changes in students, pedagogy, and technology and explore teaching approaches that match emerging content and learning outcomes.” In the spirit of the Commission recommendation, this study describes a technology-based approach for teaching International Financial Reporting Standards (IFRS). The teaching design goal was to choose a combination of pedagogical tools to create an effective, engaging and stimulating learning experience. The pedagogy incorporates the e-Learning IFRS Modules from the global accounting firm of Deloitte and the online e-IFRS created by the International Accounting Standards Board (IASB).

Questionnaire surveys of the perceptions of 82 students regarding these tools and techniques were conducted over a two-year period, 2011-2013. The surveys were administered within 6 sections of International Accounting classes. The survey results indicate that students are very receptive with favorable opinions of the IFRS pedagogical tools and techniques described herein. The practices described within this paper have been incorporated into International Accounting classes and stand-alone IFRS specific courses, but are also applicable to intermediate, advanced and theory/capstone accounting classes. The Deloitte e-Learning IFRS modules and IASB e-IFRS standards have also been assigned to honors accounting program students for independent study credit.

Authors

• Mark A Holtzblatt, Cleveland State University

• Husam A Abu-Khadra, Roosevelt University