Improving the research skills of the first-year accounting class by incorporating corporate annual report analysis into the classroom

Abstract

This paper evaluates changes made to a first year compulsory accounting paper to transform its focus from the traditional “preparer” perspective to one that focuses on broader learning objectives from the “user” perspective with a particular emphasis on students’ understanding the organisational and social context of accounting. Integrated into this revised first year accounting curriculum were activities that promoted the skills deemed necessary in graduates by employers and the accounting profession; these include corporate annual report analysis and group case presentation activities that promoted leadership, interpersonal, presentation and communication skills.