This paper describes a process for evaluating student learning at the course-level. Course-level data is used to inform continuous improvement of program-level assessment. The sample consists of direct and indirect measures related to 101 students enrolled in a principles of financial accounting course. Direct measures indicate that most students…

State databases offer researchers the opportunity to conduct research using data collected by states. These databases contain financial, demographic, and accountability data. Accessing and acquiring data from these repositories, though, can offer challenges to scholars interested in conducting research. This brief describes the type of data…

Purpose: This study (a) gathered information about the kinds of dysphagia management services school-based speech-language pathologists (SLPs) provide, (b) examined the attitudes of SLPs related to dysphagia management, (c) compared the responses of SLPs on the basis of their experience working in a medical setting, and (d) investigated the…

Organizations such as the National Collegiate Athletic Association (NCAA) and the Knight Commission, as well as many members of the press, have debated for years whether intercollegiate athletics departments make money. In 2003, an NCAA study noted that 85 of the then 117 institutions in Division I-A, the highest competitive level of…

For many years the accounting profession has called for a change in the way accounting classes are taught. The AICPA in its Core Competency Framework (1999) has identified three core competency areas that are vital to future success. In this paper we present one successful way to meet this challenge by using a holistic approach to service learning…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

A public utility company uses laser wands to read bar-coded labels on furniture and equipment. The system allows an 80 percent savings of the time required to create reports for inventory control. (MLF)

Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…

Advises administrators not to procrastinate on their district's compilation of disaggregated data on student achievement and teacher qualifications. Outlines the data requirements for NCLB compliance. (MLF)

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

Niles Township School District 219, Skokie, Illinois, has rebuilt its personnel and payroll program. The new system provides a data bank for storage of any and all information required by both the personnel and payroll departments on each district employee. (Author/MLF)

Through a research project, the author found that the attitudes of college accounting students toward high school accounting as the starting point for an accounting education and also the introductory financial accounting grades of college students are often closely associated with extensive accounting coursework completed prior to college. (CT)

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)

School district administrators can decide whether food service components are operating cost effectively. Explains ways to determine costs of energy, personnel, and supplies and equipment. Two tables provide cost-responsibility checklists for school food services and contracted operations. (MLF)