Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muñoz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol &…

Students' learning styles play an important role in their success in the classroom and beyond. This study explores the learning styles of business students so that professors can better understand the instructional methods that are most beneficial for their students. A survey of 205 business students in an introductory accounting course revealed…

The authors describe how Southern Utah University has integrated the U.S. Internal Revenue Service (IRS) Voluntary Income Tax Assistance (VITA) program as an experiential servicelearning activity for over a decade and a half. First, we describe the value of experiential servicelearning. Second, we detail the program, its oversight, its student…

The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

This paper presents the results of a study assessing the comparative effectiveness of teaching an undergraduate intermediate accounting course in the online classroom format. Students in a large state university were offered an opportunity to complete the first course in intermediate accounting either online or on-campus. Students were required to…

This study examines undergraduate business students' attitude towards and use of Powerpoint[R] slides provided as a supplement to class attendance, textbook reading, and other traditional course resources. A survey of students with six majors (accounting, finance, marketing, management, international business and management information systems)…

The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

This eighth installment in the series on accounting theory pertains to stockholders' equity and its related conceptual, measurement and ethical issues. Coverage includes the associated theoretical, empirical, and popular literature. (Contains 5 footnotes.)

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

This article, the seventh in the series, presents accounting for liabilities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this set of accounting elements.

The Systems Development Life Cycle (SDLC) project was designed for use by an accounting information systems (AIS) class. Along the tasks in the SDLC, this project integrates students' knowledge of transaction and business processes, systems documentation techniques, relational database concepts, and hands-on skills in relational database use.…

Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. Because of the major impact that international accounting has had on countries' internal accounting systems, it is important to…

The third in a series of theoretical essays intended to supplement the introductory financial accounting course, this article is dedicated to the treatment of inventory and its related conceptual connections. In addition, this paper addresses inventory measurement dilemmas, describes scandalous accounting episodes that have made the headlines, and…