This study aimed to increase enrollment in accounting degree programs at Azusa Pacific University's Leung School of Accounting (LSA). Forty-four undergraduate students, four graduate students, and five faculty members participated in surveys and Zoom discussions to provide insight into two potential initiatives intended to increase accounting…

Purpose: The purpose of this study was to explore how 2 important stakeholder groups of Southern California business education, regional faculty and employers of accounting graduates, defined and assessed critical thinking skills. Methods: A literature review identified 2 key variables--conceptualization and operational assessment of critical…

This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Although the most recent International Financial Reporting Standards (IFRS) work plan report from the U.S. Securities and Exchange Commission no longer includes a timetable for the U.S. adoption of global financial accounting standards, experts predict that the United States will transition to some form of convergence later this decade. In…

The Legislature mandated the California Research Bureau (CRB) explore known best practices for charter school authorizers and survey California authorizers about their practices and costs. Additionally, the Legislature mandated CRB provide an analysis of current reimbursement for charter school oversight and include suggestions for improving…

This study was mandated by SB537 (Simitian, Chapter 650, Stats. of 2007, codified at Ed. Code Section 47613), which requires the California Research Bureau (CRB) to prepare and submit to the Legislature a report on the key elements and actual costs of charter school oversight. Charter schools are public schools that are operated by entities other…

For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

This paper explores the relative performances of Native English Speaking ("NES") students and English Second Language ("ESL") students in accounting courses at a large urban state university. Based upon a longitudinal study, we conclude that the relative performance between NES and ESL students depends upon the particular…

The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

The Elementary and Secondary Education Act (ESEA) is due for reauthorization, and Senator Tom Harkin and Congressman Chakkah Fattah have both proposed revisions to the comparability provision of the federal Title I program. Harkin's proposed legislation requires the use of per pupil expenditures, including actual teacher salaries, to demonstrate…

It's no surprise that school districts are as vulnerable to fraud as the private sector or any other segment of government. Crimes in districts include collusion with outside vendors who provide kickbacks to employees, misuse of district-issued credit cards, embezzlement of district funds, and theft of district property. "Fraud happens…

The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…

This paper is about the funding status of teachers' retirement pension schemes. Its goal is to relate the accounting for the funding of these pension obligations to the endemic, systematic, and fundamentally fraudulent system of accounting our country uses to assess the financial positions of federal, state, and local government as well as many…