Revitalizing VITA to address AECC Position Statement No. 1 Objectives

Over the past two decades, educational theorists and accounting researchers alike have touted the potential benefits of experiential or “hands on” learning activities. This article examines a teaching methodology based on experiential learning theory that the authors believe facilitates student acquisition of a number of the prescribed accounting graduate capabilities outlined in the Appendix of the Accounting Education Change Commission's Position Statement No. 1. Specifically, we describe the structure, operations, and cost of the Applied Business Learning Experience/Volunteer Income Tax Assistance (ABLE/VITA program at Salisbury State University, and discuss how ABLE/VITA's classroom, client, and team experiences provide students with the opportunity to gain knowledge, skills, and abilities which satisfy the thrust of the AECC's charges. We also discuss present and planned program evaluation methods as well as suggestions for implementing similar programs at other academic institutions.