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Direct linkJoseph G. Donelan; Yu Liu – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…
Descriptors: Accounting, Business Education, Teaching Methods, Curriculum Design
Download full textVanLengen, Craig Alan – Information Systems Education Journal, 2010
The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the…
Descriptors: Programming Languages, Information Dissemination, Data, Accounting
Cruz, Marivic – ProQuest LLC, 2010
In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and…
Descriptors: Accounting, Banking, Financial Audits, Reports
Valcik, Nicolas A.; Stigdon, Andrea D. – New Directions for Institutional Research, 2008
Although institutional researchers devote a great deal of time mining and using student data to fulfill mandatory federal and state reports and analyze institutional effectiveness, financial and personnel information is also necessary for such endeavors. In this article, the authors discuss the challenges that arise from extracting data from…
Descriptors: Institutional Research, Educational Finance, Barriers, Personnel Data
Kommers, Piet, Ed.; Issa, Tomayess, Ed.; Issa, Theodora, Ed.; McKay, Elspeth, Ed.; Isias, Pedro, Ed. – International Association for Development of the Information Society, 2016
These proceedings contain the papers and posters of the International Conferences on Internet Technologies & Society (ITS 2016), Educational Technologies (ICEduTech 2016) and Sustainability, Technology and Education (STE 2016), which have been organised by the International Association for Development of the Information Society and…
Descriptors: Conferences (Gatherings), Foreign Countries, Internet, Educational Technology
International Association for Development of the Information Society, 2012
The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…
Descriptors: Academic Achievement, Academic Persistence, Academic Support Services, Access to Computers
