Engaging Students in the Standard Setting Process

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-09-01 DOI:10.2308/issues-2022-045

Christine A. Botosan, Mary S. Hill, Gary K. Taylor

引用次数: 0

Abstract

ABSTRACT Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions. JEL Classifications: M41.

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让学生参与标准制定过程

持续学习通常被视为成功会计专业人士的关键特征。本文描述了一个项目，该项目让硕士水平的财务会计学生直接参与准则制定过程，让学生研究、撰写并向美国财务会计准则委员会(FASB)提交一份关于当前征求意见稿的班级评论信。该项目通过体验式学习整合了多种能力。该项目旨在为学生提供参与标准制定过程的第一手经验，向学生介绍与当前发展保持同步的一些挑战，并帮助学生开发他们可以在整个职业生涯中使用的工具和技能，以了解新出现的会计问题并批判性地分析替代解决方案。JEL分类:M41。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.