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Advances in Accounting Education
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09 March 2026

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters in teaching, learning, and curriculum development. By focusing on these topics, it supports the improvement of accounting programs at colleges and universities and fosters innovative discussion and meaningful contributions to faculty development.
This 29th volume features 11 peer-reviewed manuscripts organized around four interrelated themes: (1) Faculty and Professional Pipeline; (2) Valuation; (3) Pedagogy and Curriculum Design; and (4) Technology and Innovation.
Accounting faculty, program designers, and higher education policymakers will find this volume both insightful and timely. It addresses pressing concerns about enrolment and pipeline issues, explores new pedagogical frontiers, and considers how emerging technologies are reshaping the accounting classroom.
Thomas G. Calderon is a past President of the Ohio Region of the American Accounting Association, is Emeritus Professor of Accounting, The University of Akron, USA. A past President of the Teaching and Curriculum Section of the American Accounting Association, he headed The University of Akron’s School of Accountancy from 2005 to 2018, and from 2014-2016 completed a two-year term as Chair of the University of Akron’s caucus of department chairs and school directors.
Arianna S. Pinello is Professor of Accounting in the Accounting Department of the Lutgert College of Business at Florida Gulf Coast University in Fort Myers, Florida, USA. With a strong interest in the scholarship of teaching and learning, her primary teaching and research interests are in the areas of financial accounting and auditing. She is a Certified Public Accountant and a Certified Internal Auditor and a member of the American Accounting Association and the Institute of Internal Auditors.
Theme 1. Faculty and Professional Pipeline
Chapter 1. How Does the Wage Disparity Between Accounting and Finance Impact the CPA Pipeline?; Dennis Bline and Xiaochuan Zheng
Chapter 2. Student Employment and Intermediate Accounting Performance; Stephan A. Davenport, Chih-Chen Lee, Mark Riley, and Rebecca Toppe Shortridge
Chapter 3. “Inbreeding” Accounting Faculty in the US: A Longitudinal Analysis; Timothy J. Fogarty and Mary B. Sasmaz
Theme 2. Valuation
Chapter 4. Fairly Valuing Cryptocurrency Assets: A Case Study; Todd White, Ryan Leece, Thomas G. Calderon, and Chris Solano
Chapter 5. Nominal Versus Effective Rates: Is It Relevant in WACC Calculations?; Anet Boshoff-Knoetze and Lize Duminy
Theme 3. Pedagogy and Curriculum Design
Chapter 6. Teaching and Evaluating an MBA Accounting Course Using Experiential Learning Pedagogy; Abdel K. Halabi
Chapter 7. Utilizing a Compact Case for Teaching Financial Statement Preparation to Non-Business Students; Carlos Omar Trejo-Pech
Chapter 8. The Impact of an Integrated Assignment on the Engagement of Undergraduate Students with the Content; Hanneke du Preez and Karel Fouché
Theme 4. Technology and Innovation
Chapter 9. Innovative Spreadsheet-Based Simulation for Modeling Uncertainty in Accounting for Contingencies; Sylwia Gornik-Tomaszewski
Chapter 10. A Pedagogical Note on Leveraging Spreadsheets to Achieve Sticky Learning in Accounting; William M. Baker
Chapter 11. Effectiveness of Online Learning in the HyFlex Educational Environment; Elena Precourt and Charles Cullinan