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Luís Baptista; Isabel Lourenço; Eduardo Simões – Accounting Education, 2024
This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…
Descriptors: Accounting, Professional Education, Systems Approach, Teaching Methods
Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra – Accounting Education, 2016
This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…
Descriptors: Accounting, Curriculum Development, Integrated Curriculum, Literature Reviews
Bhayat, Imtiaz; Manuguerra, Maurizio; Baldock, Clive – Journal of Higher Education Policy and Management, 2015
In this paper, a model and tool is proposed to assist universities and other mission-based organisations to ascertain systematically the optimal portfolio of projects, in any year, meeting the organisations risk tolerances and available funds. The model and tool presented build on previous work on university operations and decision support systems…
Descriptors: Decision Making, Decision Making Skills, Models, Systems Approach
Wilson, John P.; Beard, Colin – Learning Organization, 2014
Purpose: Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it recently used a sustainable learning store strategy to develop, capture and disseminate learning before, during and after construction so that learning could be transferred to…
Descriptors: Retailing, Sustainability, Workplace Learning, Futures (of Society)
Kuhn, John R., Jr. – ProQuest LLC, 2009
Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work "The Design of Inquiring Systems" the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories,…
Descriptors: Air Transportation, Corporations, Systems Approach, Audits (Verification)
Anthony, Robert N.; Herzlinger, Regina E. – 1971
This memorandum proposes a set of accounts that school districts should maintain as a part of their total accounting system in order to (1) meet the needs of the Office of Education for financial information and (2) to compare their costs with those in other school districts. Labeled the Comparable Cost Information (CCI) by its originators, the…
Descriptors: Accounting, Bookkeeping, Comparative Analysis, Cost Effectiveness
Gingold, William – 1976
This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…
Descriptors: Accountability, Accounting, Cost Effectiveness, Elementary Secondary Education
Weaver, David H. – Bus Educ World, 1969
Descriptors: Accounting, Audiovisual Aids, Business Education, Systems Approach
Kahn, Gilbert – Amer J Orthopsychiat, 1969
Descriptors: Accounting, Business Education, Curriculum Design, Curriculum Development
Sell, G. Roger; And Others – 1968
This paper is an introduction to the basic cost-related tools available to management for planning, evaluating, and organizing resources for the purpose of achieving objectives within a teacher education preparation program. Three tools are presented in separate sections. Part I on the cost accounting tool for identifying, categorizing, and…
Descriptors: Accounting, Cost Effectiveness, Program Costs, Resources
Freeman, M. Herbert – Bus Educ World, 1969
Descriptors: Accounting, Administration, Business Education, Economics
Klimko, Thomas; Greenwood, Frank – Coll Univ Bus, 1969
Descriptors: Accounting, Budgets, College Administration, Financial Policy
Cerullo, Michael J. – Journal of Educational Data Processing, 1976
The content of the basic course differs depending on whether the school offers an information systems curriculum or multiple systems courses or it offers only one course or the student chooses to take only one course. (Author/IRT)
Descriptors: Accounting, Course Content, Higher Education, Information Systems
Brennan, William F.; Jacobs, James W. – Education Tomorrow, 1972
Descriptors: Accountability, Accounting, Budgeting, Data Processing

Duangploy, Orapin; Shelton, Margaret L. – Journal of Education for Business, 2000
In 2 studies, accounting students (n=14, 25) used a systems approach to complete practice problems; controls (n=20, 15) used textbook cases. In both studies, experimental groups developed higher-level thinking skills and retained what they learned. The systems approach appeared to help marginal achievers. (SK)
Descriptors: Accounting, Case Method (Teaching Technique), Higher Education, Lifelong Learning