Earnings per share (EPS) is considered as an important accounting indicator of risk

Lastly, recommendations are made on factors to consider in selecting an appropriate teaching methodology within accounting education, and possible areas for future research are highlighted. 2. THE THEORY OF TEACHING METHODOLOGY Rather than being concrete, coherent constructions, teaching theories embody philosophies about teaching and how it is put into practice (Ramsden, 2003). It seems as if there has been a shift in teaching methodologies and that they have