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The budgetary interview: Intentional learning for students in governmental and non-profit accounting

Larita Killian

Journal of Accounting Education, 2013, vol. 31, issue 3, 350-362

Abstract: Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.

Keywords: Intentional learning; Self-directed learning; Governmental and non-profit accounting; Learning-to-learn (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:31:y:2013:i:3:p:350-362

DOI: 10.1016/j.jaccedu.2013.04.001

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