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

• Accounting education should incorporate active, self-directed learning.
• Students developed “intentional learning” skills through self-directed, budgetary interviews.
• Students enhanced learning by connecting textbook models of budgeting to real-world practice.
• Students expanded their personal network and explored government and non-profit careers.

Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.