U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

Over the last several hundred years, local and national educational systems have evolved from relatively simple systems to incredibly complex, interdependent, policy-laden structures, to which many question their value, effectiveness, and direction they are headed. System Dynamics is a field of analysis used to guide policy and system design in…

Over the last decade, a growing consensus has developed that for our nation's students to succeed in twenty-first-century economic and civic life, high school graduation is no longer sufficient. Labor-market analyses have shown that high-wage positions increasingly require postsecondary education and training, and students must now graduate…

The financial services industry faces many demanding challenges. Firms within this industry are predominantly knowledge-based, as are most of the industry's products, processes and services. The application of knowledge management represents a clear opportunity for financial services firms to confront challenges. However, no industry specific…

In this article St. Vrain Valley (CO) School District (SVVSD) librarian, Holli Buchter describes what took place in the school libraries in the district when the newest elementary school, Red Hawk, opened its doors. Red Hawk asked and answered the question: "Is the Dewey Decimal Classification system still the best way for students to locate…

Performance-based funding is a system based on allocating a portion of a state's higher education budget according to specific performance measures such as course completion, credit attainment, and degree completion, instead of allocating funding based entirely on enrollment. It is a model that provides a fuller picture of how successfully…

Community colleges provide a wide range of educational services to very diverse groups of students. For that reason, the variety and flexibility of services provided can be critical. In addition, quickly changing needs result in quickly changing system requirements. In this chapter, community college CIOs speak to their roles, focusing on the…

Most UK universities can trace their current management information systems back to significant investments made in the 1990s, largely fuelled by concerns about the millenium bug and a change from character interfaces to graphical user interfaces following the introduction of the personal computer. It was during this period that institutions also…

Building a stronger teacher workforce requires the thoughtful orchestration of multiple processes working together in a human capital system. This white paper presents a framework that can be used to take stock of current efforts to enhance the teacher workforce in school districts or educational organizations, as well as their underlying theories…

User participation and its relationship to system success have been discussed in the information systems (IS) literature from many theoretical and practical perspectives. In reality, most of this discussion is grounded in empirical research that has yielded mixed results on the importance of user participation and its relationship to system…

Educational change is a process occurring through time, a systemic and dynamic phenomenon in which every action leads to reactions in related areas of the system, and a multidimensional phenomenon requiring examination from the perspective of several disciplines. The success of an innovation depends on how the change process is managed, how the…

The need for and applicability of general systems theory in human services evaluation is discussed. The role of evaluation in human services agencies is described and the necessity of combining the programs to be evaluated and the evaluation process itself in a single unifying conceptual model is demonstrated. (Author/AL)

The point is made that systems thinking should be combined with dialectical thinking and constructivist thinking for effective systems design and systems change. To establish a context, a set of assertions on "How the World Works" in regard to systems design and systems change in education is laid out, as value assumptions undergirding…

It is important for all Association for Educational Communications and Technology (AECT) members to understand the ways society is changing as people evolve deeper into the information age, and to recognize that these changes require a change in paradigm for education and training systems to be most effective in meeting the needs of individuals…