The study investigated areas of difference among accounting practitioners and educators regarding their perceptions of the aims of accounting education. Results are tabulated and discussed in detail. Twelve conclusions are presented, with nine recommendations for improvements in accounting education and practice. (SA)

Suggests a series of fundamental concepts in accounting and a way of viewing the conceptual structure that could be of use in building a bookkeeping-accounting curriculum. (Author)

Responses from 293 students at the beginning and 177 at the end of an introductory accounting course showed they found accounting less useful and less exciting than expected, although most found it less difficult than expected. Better job prospects, instructor, and utility influenced positive attitude change; instructor and degree of difficulty…

The Flesch formula was used to calculate the readability of 15 financial accounting textbooks. The 15 textbooks represented introductory, intermediate, and advanced levels and also were classified by five different publishers. Two-way analysis of variance and Tukey's post hoc analysis revealed some significant differences. (Author/CT)

Compares differences in achievement, homework time, and attitudes between college students using computer-assisted instruction to complete accounting homework and those completing traditional homework problems. Findings reveal no significant difference in achievement or time spent on homework. Students using computers, however, had more positive…

The study rated importance of 50 auditing topics to the job performance of first-year staff auditors and to successful completion of the Certified Public Accountant examination. Data were gathered from 449 respondents. A significant number of topics taught in auditing courses are important neither to job performance nor to success on the…

Results of a study to examine the degree to which accounting aptitudes and selected Structure-of-Intellect (SI) abilities were predictive of student achievement for deaf accounting and office technologies students in a college accounting course. The SI Operations Sequence and Remembered Relations Tests and the American Institute of Certified…

A five-year follow-up study compares the current business school curriculum content in electronic data processing and statistical sampling to the requirements of business. Differences still exist but there is evidence of progress by business schools in meeting the needs of business. (JOW)

This study investigated what factors affect undergraduate students' consideration of careers in accounting as they matriculate through a typical sequence of introductory accounting courses. Findings indicate that students believe that accountants are likely to find secure positions, those positions are likely to provide healthy incomes, and…

Describes a study that assessed the impact of microcomputer use on the computer literacy of high school accounting students. Results indicated that the computer literacy of the group exposed to microcomputers changed more from pre- to posttest than it did for the group not exposed to microcomputers. (NRJ)

Findings confirm the assertion that there is a significant difference between the achievement in college elementary accounting of students who have studied high school bookkeeping and Those who have not. (JS)

This study sought to identify the discrepancy existing between work and high school curriculum in beginning accounting and bookkeeping. The author concluded from the findings of the study that the conventional high school curriculum in these areas fails to prepare students for vocational job entry. (Author/CT)

High school students in introductory accounting (n=64) took two combined problem-based and objective tests and a final objective exam. Combined format scores accounted for 62% of variance in achievement. Only the final objective-exam scores were unique predictors of achievement. (SK)

This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

To explore the readability of different levels of accounting textbooks, samples were selected from three high school, three vocational, and three college textbooks. The statistical tests conducted indicated that mean reading levels increased in difficulty as grade levels increased and that reading levels were considerably below grade levels of the…