The budgetary interview: Intentional learning for students in governmental and non-profit accounting

Intentional learning: A concept analysis

“…Spector and Kim simply stated that intentional learners recognize their learning goal(s) and are active decision makers in regards to achieving that learning goal. Killian described intentional learning as a process to “learn how to learn,” which enables learners to take initiative for their own learning in unstructured and ambiguous situations. According to Hung, learner motivation can be both intrinsic and extrinsic and facilitates the learner's attainment of goals.…”

“…In this interview, the students picked an accountant to interview related to the budgetary process and how it is used in practice. By picking the interviewee and developing questions during the interview, the students practice intentional learning skills . However, both of these accounting studies defined intentional learning mostly as self‐directed learning and their results of enhancing intentional learning is based on this definition.…”

Issues Related to Accounting Education for NFPs in the U.S.

“…This type of active learning is called self-directed learning. The program discussed in [6] had students select an organization and interview the organization about their budgetary processes. The course in which this program was introduced emphasized governmental accounting, so most students interviewed governmental organizations.…”

“…However, some students interviewed NFPs. [6] did not use a question list specifically designed for NFPs. However, there are differences in budgetary processes between government organizations and NFPs because government organizations can depend on revenue from taxes and NFPs cannot.…”

“…The title of this issue was "Special Issue on Governmental and Not-for-Profit Accounting Education" [1]. This issue contained five academic papers related to accounting for NPFs: [2]- [6].…”