TRENDS
Teaching Judgment and Ethics in First-year Accounting: A Good Lecture

Belverd E. Needles, Jr., Ph.D., CPA

ARTICLES
Sustainability Accounting and Reporting

Shirley Polejewski, University of St. Thomas

The Conceptual Framework for Financial Reporting and a Pedagogical Approach Thereto
Stephen A. Coetzee, University of Pretoria, South Africa
Astrid Schmulian, University of Pretoria, South Africa

Redesign of an Online Managerial Accounting Course: Lessons Learned
Martha S. Doran, San Diego State University
Gary Doran

Developing Research and Writing Skills for First-Year Accounting Students in an Organizational and Social Context
Mary Low, The University of Waikato
Graham Francis, The University of Waikato

TEACHING TECHNIQUES
Using Spreadsheet Software to Teach the Reciprocal Method of Service Department Cost Allocation

Gerald K. DeBusk, University of Tennessee – Chattanooga
Timothy B. Forsyth, Appalachian State University

Using The Schrader-Malcom-Willingham Model to Explain Journal Entries
Carl Brewer, Sam Houston State University
Elsie C. Ameen, Sam Houston State University
Alice Ketchand, Sam Houston State University