“…To achieve this, accounting education should move away from procedural tasks and memorising of professional standards to a more conceptual and analytical form of learning (Beattie, Collins and McInnes, 1997;Davidson, 2002). Methods and techniques used to facilitate this type of learning include case studies, group-based learning, cooperative learning approaches, and specific tasks designed to address communication and presentation skills (Rebele, Apostolou, Buckless, Hassell, Paquette, and Stout, 1998;Booth, Luckett and Mladenovic, 1999). These teaching techniques are considered suitable for the development of the appropriate competencies in accounting graduates.…”