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Across the world, the first accounting course provides serious challenges forteaching. These arise from powerful negative perceptions which include the anxietyassociated with tertiary-level study and the differing backgrounds or majors ofstudents required to take the course. This paper outlines some examples of nontraditional teaching techniques and highlights how the course could be beststructured to overcome such negative views while at the same time responding tothe changes in the industry. The design and content of the proposed courseemphasizes the USER approach and is directed to English as second languagelearners. This is a case study in an Australian offshore campus and is the end resultof the progressive improvement in the structure and delivery of the course.

Innovative Techniques and the Integrated Model of Teaching the First Accounting Course for English as Second Language learners