Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…

This study was mandated by SB537 (Simitian, Chapter 650, Stats. of 2007, codified at Ed. Code Section 47613), which requires the California Research Bureau (CRB) to prepare and submit to the Legislature a report on the key elements and actual costs of charter school oversight. Charter schools are public schools that are operated by entities other…

This article explores the use of the free Zynga computer game FarmVille, which is played in conjunction with Facebook[R], to facilitate active learning in a managerial accounting course. Results indicate that it invokes an improved understanding of the accounting content, particularly among nonaccounting majors; a high level of student…

As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no…

Purpose: The purpose of this paper is to explore accountancy students' pre-employment decisions as regards pursuing a career after completing an internship. The paper aims to analyse the mediating effect of aspects of students' training experience in firms as direct/indirect factors which influence their career decisions.…

This dissertation concerns factors that influence accounting professors' formal enforcement of academic misconduct rules using the theory of planned behavior ("TPB") as a theoretical framework. The theory posits that intentional behavior, such as enforcement, can be predicted by peoples' perceived behavioral control and…

In his article "Skepticism, truth as coherence, and constructivist epistemology: grounds for resolving the discord between science and religion?", John Staver identifies what he considers to be the source of the conflicts between science and religion: the establishment of the relationship between truth and knowledge, from the perspective of those…

The purpose of this study is to explore the potential impact of support materials on student spreadsheet skill acquisition. Specifically, this study examines the use of an online spreadsheet simulation tool versus a printed book across two independent student groups. This study hypothesizes that the online spreadsheet simulation tool will have a…

This paper discusses issues relating to the use of the Association of Business Schools' (ABS) "Academic Journal Quality Guide" within UK business schools. It also looks at several specific issues raised by the Chair of the British Accounting Association/British Accounting and Finance Association regarding the ratings for top…

The granting of credit is a necessary risk of doing business. If companies only accepted cash, sales would be negatively impacted. In a perfect world, all consumers would pay their bills when they become due. However, the fact is that some consumers do default on debt. Companies are willing to accept default risk because the value of defaults does…

Taking a bird's-eye-view of the philosophical discourses that metaphorize creativity as "expression," "production," and "reconstruction," this article depicts their vital characteristics and distinct ways of portraying the relationships between creativity, educative experiences, and the epistemic cultures now…

The authors review 24 midwestern institutions that have an undergraduate capstone course. Specifically they focus on accounting capstone courses, discovering that these are used to promote personal and functional skill development in 8 areas: research, problem solving, critical thinking, reflection, synthesis, teamwork, communication, and…

This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of…

Insights into students' understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students' understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning…