This research aims to articulate the most salient factors that set apart successful small and micro community enterprises in the province of Phetchaburi, Thailand. The authors utilize both quantitative and qualitative research techniques. Approximately one hundred questionnaires were sent to leaders of the community enterprises. Simple statistical…

Three contemporary processes for cyclohexanone oxime synthesis are evaluated in a case study. The case study introduces organic chemistry students to basic cost accounting to determine the most economical technology. Technical and financial aspects of these processes are evaluated with problem-based exercises that may be completed by students…

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Many students approach the introductory accounting course with a great deal of apprehension. For the most part, the course is populated by non-accounting majors who often perceive accounting to be extremely difficult and may view the instructor-student relationship as adversarial. As a result, such students may be inclined to express their…

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…

This paper explores how social relationships between new accounting faculty members and their former dissertation chairs can influence the publishing productivity of the new faculty members in their early academic careers. The focus on social relationships offers a unique approach to studying the effectiveness doctoral education. Our findings show…

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…

This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

A common approach for demonstrating learning in online classrooms is through submittal of research essays of a discussion topic followed by classroom participation. Issues arose at an online campus of a university regarding the originality and quality of critical thinking in the original submittals. Achievement of new course objectives oriented to…

Big business continues to request universities to produce graduates who possess both technical and generic skills. Although work-integrated learning (WIL) programs can be used to develop these skills, WIL placements in Australia are undertaken by a minority of students. Perceiving a gap, one Australian university undertook a major WIL revamp to…

This paper explores the relative performances of Native English Speaking ("NES") students and English Second Language ("ESL") students in accounting courses at a large urban state university. Based upon a longitudinal study, we conclude that the relative performance between NES and ESL students depends upon the particular…

The research reported in this paper is part of an ongoing investigation into the design of a technology-enhanced learning environment that draws from approaches embodied in the situated learning theory. In this learning context, Second Life machinima (animated artefact filmed in a 3D virtual environment) is used as an anchor to mediate authentic…

The paper focuses on the auditing and accountancy paradigm that has dominated educational measurement of pupil performance for the last 20 years in England. The advocates of this minimum competency paradigm do not take account of the results of its dominance. These results include ignoring the heterogeneous complexity of groups within societies…

An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience…

This instructional tool draws a linkage between the journal entries required to record the activity of a defined benefit pension plan and the disclosures required under authoritative guidance. The quarterly and year-end adjusting entries are presented and linked to the financial statements and supplemental financial disclosures. These entries…