In recent years there has been a decrease in the proportion of commerce students taking an accounting major in Australia (Institute of Chartered Accountants in Australia, 2001), resulting in a greater proportion of first year accounting classes comprising non‐accounting majors. At our...

In recent years there has been a decrease in the proportion of commerce students taking an accounting major in Australia (Institute of Chartered Accountants in Australia, 2001), resulting in a greater proportion of first year accounting classes comprising non-accounting majors. At our...