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Baker, William M. – Journal of Education for Business, 2013
This research determines which computer skills are important for entry-level accountants, and whether some skills are more important than others. Students participated before and after internships in public accounting. Longitudinal analysis is also provided; responses from 2001 are compared to those from 2008-2009. Responses are also compared to…
Descriptors: Computer Literacy, Longitudinal Studies, College Students, Accounting

Dyke, Frances L. – New Directions for Institutional Research, 2000
Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…
Descriptors: Comparative Analysis, Costs, Data Collection, Databases