J. of Acc. Ed. 31 (2013) 350–362

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Teaching and educational notes

The budgetary interview: Intentional learning for students in governmental and non-profit accounting Larita Killian ⇑
Division of Business, Indiana University-Purdue University Columbus (IUPUC), 4601 Central Avenue, Columbus, IN 47203, USA

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Article history:
Available online 30 April 2013
Keywords:
Intentional learning
Self-directed learning
Governmental and non-profit accounting
Learning-to-learn

a b s t r a c t
Learning-to-learn skills are critical to the future success of accounting students. This paper
The broad business perspective, the third leg of the framework, includes identifying the accounting practices, risks and opportunities of a given economic sector, and analyzing the impact of legal and regulatory constraints upon that sector.
Fink (2003) stresses the need for educational activities that help students ‘‘learn to become.’’
Among the six learning dimensions in Fink’s (2003) significant learning taxonomy are the ‘‘human dimension’’ and ‘‘caring.’’1 In this model, significant learning occurs when students investigate how course topics impact the lives of real people and empathize with those impacts. Fink (2003) encourages
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The six learning dimensions in Fink’s (2003) significant learning taxonomy are foundational knowledge, application, integration, human dimension, caring, and learning how to learn. The budgetary interview exercise supports several of these dimensions. For instance, integration is about making connections. In the classroom, students learn that the executive branch of government develops a proposed budget and the legislative branch approves and controls spending. During the interview, students connect this standard description to the interviewee’s