The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…

The purpose of this research is to evaluate the impact and effectiveness of on-line homework in principles of accounting classes. We surveyed students to determine their degree of satisfaction with on-line homework and their perceptions about its effectiveness in enhancing their learning. We also gathered data to determine the extent of online…

We describe a day-long introduction to new accounting majors, which we call a boot camp. Boot camp it is an effort to make juniors more aware of their identity, career purposes and learning resources that are now parts of their world, much of which is not covered explicitly in the accounting curriculum. This paper provides an overview of the…

This paper describes how a technology-based case using Microsoft Access can aid in the assessment process. A case was used in lieu of giving a final examination in an Accounting Information Systems course. Students worked in small groups to design a database-driven payroll system for a hypothetical company. Each group submitted its results along…

Use of e-courses in higher education has become increasingly widespread in recent years. Educators continue to debate the effectiveness of the technology and some argue that e-courses may be appropriate for some courses, but not for others. Each discipline must determine the effectiveness of e-courses consistent with its own priorities. Within…

The Department of Accounting at California State University Northridge (CSUN) has developed a unique sequence of courses designed to ensure that accounting students are trained not only in technical accounting, but also acquire critical thinking, research and communication skills. The courses have proven effective and have embedded assessment…

This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

After students take their first exam in an accounting course, tax accounting and intermediate accounting in this case, their reactions to their test scores may be varied. This is their first major assessment of how they have performed in the class. The students in the class near the high end of the grading scale are going to be satisfied with…

As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

This paper presents a bidding strategy that may be incorporated into case-intensive courses. The purpose of the bidding process is to equitably distribute credit when students are assigned cases of differing degrees of difficulty. The paper also collects data to help answer a basic research question regarding this device: Is there evidence of…

The CPA Vision Project-2011 and Beyond) is a blueprint for the accounting profession of the 21st Century. From this visioning process the AICPA Core Competency Framework for Entry into the Accounting Profession (1999) was developed. It is from this framework that accounting educators are invited to adjust curriculum to provide students with the…

In this paper, we describe how our department recently incorporated a major service learning component into the curriculum. Specifically, we employed participation in the IRS's Volunteer Income Tax Assistance (VITA) program as an effective means of experiential and service learning for the past two years for Masters of Accountancy students. We…

The study assesses the effects of a hypertext learning aid and GPA on performance in advanced financial accounting. Results indicate that the type of learning aid and GPA significantly affect performance. High GPA students performed better than did the low GPA students. In the study, two versions of the hypertext learning aid were utilized by two…