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Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner’s perspective on how taxation should be taught in higher education. This chapter provides a history of tax education and the responses of tax educators to the MTC Task Force’s recommendations in 1996 and the revisions in 2007 and 2014. The authors surveyed tax educators five times over 23 years to get a sense of the MTC’s adoption, both in the past and future terms. The authors found that tax educators largely ignored the MTC Task Force’s recommendations. This chapter discusses reasons given by respondents for not following the MTC and offers various strategies the MTC Task Force and others might consider when recommending future tax education reforms.

Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as challenges on the exam. The authors also studied the relationship between respondents’ individual, educational, and CPA exam-related characteristics and the likelihood of success on the exam. Results reveal there are three factors perceived by respondents as their main challenges: level of technical difficulty, cost of the exam, and not enough time to study for the exam. Additional analysis indicates that age, major Grade Point Average, weekly study hours, and the time interval between graduation and the first attempt at the exam are significant factors that affect the passing rates on the exam. These findings suggest that a combination of individual, educational, and exam-related factors affect Puerto Rican candidates’ results on the exam. The socioeconomic background of PR may heighten the impact of such factors. Considering that the accounting profession is always adapting to the evolutionary demands of the business environment, these results may contribute to the development of adequate measures in support of Puerto Rican and other minorities with diverse backgrounds.

This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an internal control paper, and a financial statement project where students analyze two competing businesses. We gathered student surveys and direct assessment data to see if these activities add value to the introductory accounting course.

The learning activities were originally developed using Fink’s (2003) Taxonomy of Significant Learning, aligning the activities with Fink’s learning dimensions, which also support the higher order learning skills in Bloom’s revised taxonomy. Students completed surveys by comparing how well traditional class activities (i.e., homework and tests) and the new activities support the core competencies of the American Institute for Certified Public Accountants (AICPA). We also asked students open-ended questions on how they felt about these new activities. Researchers then compared pre- and postadoption assessment data to investigate the impact of the new learning activities on class completion rates and grades.

Based on faculty comments and student survey results, the three active learning assignments appear to be more effective in developing many of the AICPA’s core competencies and real world skill sets valued by professionals, providing more value than traditional teaching methods. In addition, the passing rates in the course at the Youngstown State University increased by 12% after adopting the learning innovations.

Our Mi’kmaq and Anishinabe Elders, Sister Dorothy and Florence, remind us of the centrality of family in our lives and who we are becoming. When children are taken away from their families and familial contexts the suffering endured by the children, parents, family members, and community is unbearable. This removal of Aboriginal children from families, communities, and the places they knew was unnecessary. Aboriginal people have always known what they want for their children: “We all agree that respect is one of the foundations of what defines our values of our people.” This teaching of respect given to us by the Elders has sustained us in the past and in the present. These teachings will continue to sustain us into the future. The stories of our parents have sustained us too. When our mothers and fathers urged us to not lose our languages they were reminding us of who we are and where we come from. In this way they were giving us a legacy of being proud of our language, of our traditions, and of our ways of being Aboriginal people. It is as we claim and reconnect with these stories of the Elders and our ancestors that we know ways forward (Archibald, 2008; Cajete, 2001; Restoule, 2000).

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.