An Alternative Final Examination--A Tax Debate.

The article informs that one of the frequent complaints about new accounting graduates, including those who attend Master of Accountancy programs, is their inability to communicate effectively. Although the success of the debate cannot be measured directly, it could be interred from improved performance. In an attempt to confirm whether student performance was improved, informal conversations were held with former students who have participated in the debate as well as their employers. Students said they felt better prepared to do the work required of them. They also felt that they had more knowledge of tax law in relation to the other new employees with whom they were working. Employers felt that students who had participated in the debate were doing a better job and progressing faster than students who have not participated in the debate. The debate is usually held on the regularly scheduled final examination date. This provides a two- to three-hour time period to hold the debate.