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…

The effects of clicker-use and active learning classroom activities on student performance in financial accounting principles were examined. A repeated measure design was used to compare performance on four exams between a clicker group and a non-clicker group, after controlling for GPA and age. A matched-pairs t-test was used to compare the…

This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO [Last In, First Out] liquidations and the concept of the periodic…

As schools are in the business of educating students, academic performance should be the primary outcome by which a charter school is evaluated. But a charter school cannot provide students with a good education if it cannot meet payroll, afford to keep the lights on in the building, or worse yet, improperly uses public funds that should be spent…

This paper is a critical evaluation of a pilot cooperative education project conducted with a charitable organization in the UK. An action research approach was adopted. Final level students who are studying auditing have had the opportunity to apply the knowledge and skills they are developing through their studies to a real-life situation in the…

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…

Youth and adult partners participated in youth asset mapping, a form of action research, to assess community assets and youth involvement opportunities. Qualitative data were analyzed to examine youths' feelings of empowerment and experiences with adult partners. Asset mapping contributed to youth empowerment, especially when adults were engaging…

This Annual Plan presents the major initiatives and priorities the U.S. Department of Education (Department) Office of Inspector General (OIG) intends to undertake to assist the Department in fulfilling its responsibilities to America's taxpayers and students. The Department continues to face significant challenges in FY 2015 that impact its…

Established in 1972, the Association of Canadian Community Colleges (ACCC) is the national and international voice of Canada's colleges, institutes, cegeps, university colleges, and polytechnics. This report outlines highlights of the Association's activities over the 2008-2009 year. The auditors' report is also included. [For the 2007-2008 Annual…

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…

This paper offers a different perspective in measuring the value created by an organization. It does so in the context of an undergraduate course in managerial accounting. In order to break down the functional silo approach to problem solving that has become the model of traditional business education, applications of shadow accounting, the…

This publication provides a nontechnical summary of the U.S. Department of Education's discretionary grants process and the laws and regulations that govern it. This document is intended for individuals and organizations that are interested in applying to the U.S. Department of Education (the Department) for discretionary grants and cooperative…

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…

A newly compiled analysis by the U.S. Department of Education and obtained by "The Chronicle" shows that 114 private nonprofit degree-granting colleges were in such fragile financial condition at the end of their last fiscal year that they failed the department's financial-responsibility test. Colleges that fail the test are subject to extra…

Universities are increasingly being seen as commercial enterprises, and are represented as particular types of business entities in manuals provided to university managers. Critical discourse analysis is employed in this paper to construct an analytical framework for the study of managerial advice, which is then used to examine the manual provided…