This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts…

South African universities are facing significant financial challenges that threaten their sustainability. Factors such as reduced government funding, unpredictable tuition collection, and the need to generate additional revenue have become major concerns for universities. This study investigates the perceptions of academic and non-academic staff…

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

The sociological literature on elite private schooling is frequently informed by Bourdieu's signature concepts of cultural, social and symbolic capital. Yet, his insistence that economic capital is the 'root' of these other capitals is often overlooked or downplayed. This paper addresses this lacuna. While it gestures to Bourdieu's other capitals,…

We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. "Accounting Education," 23(5), 483-501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and…

A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…

The purpose of the study was to assess the level of education that public accounting graduates in Veracruz, Mexico have regarding financial topics. Financial education has become an essential skill in people's lives as a result of the evolution of financial markets. It is logical to think that for graduated in the area of accounting it is…

This paper analyzes several foundational concepts and questions regarding corporate social responsibility (CSR). Its primary contribution is a statistical examination of relationships between CSR and "Newsweek's" 2012 Green Rankings using forensic-based financial and accounting measures. We also replicate a previous study and introduce…

We quantify the returns to higher education for degree disciplines, namely 'professional' degrees, Medicine/Dentistry, Law, Accountancy and Psychology, within the UK from 2007 to 2015. We estimate the returns to education in the form of employment and wage premia associated with each subject. Our analysis contributes to the existing literature on…

There are two overarching goals to this case study. First, the authors want to introduce students as early as possible in their study of business to the perils of deliberate misstatements of income in financial statement and the significant consequences that await those who do. Given the recent business scandals involving mortgage-backed…

Mining business makes no sense without mineral assets comprising mineral rights, exploration and evaluation expenditures, development costs, ore reserves and resources. The paper is aimed at investigation of how mineral reserves and resources are evaluated and represented in financial statements of mining companies, and what kind of influence do…

Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…

The Maricopa County Community College District (MCCCD), established in 1920, has grown to serve 191,073 credit and 24,497 non-credit students. This report assesses the impact of MCCCD as a whole on the county economy and the benefits generated by the colleges for students, taxpayers, and society. The approach is twofold. It begins with an economic…

A phenomenon with far-reaching effects on nonprofit investment management and governance has become a little-noticed yet powerful force in boardrooms over the past decade. Despite its wide-ranging implications, this development has largely gone undocumented. This paper seeks to draw attention to this change and its implications, and to trace a…

The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a…