On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

This article takes a look at the early years of the Association of School Business Officials International (ASBO) and discusses how the organization was developed. To be successful, organizations must evolve, adapting to the changes in the profession and, thus, the changing needs of their members--and that is just what this fledgling group did.…

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

Learning objects have quickly become a widely accepted approach to instructional technology, particularly in on-line and computer-based learning environments. While there is a substantial body of literature concerning learning objects, very little of it verifies their efficacy. This research investigated the effectiveness of learning objects by…

Enterprise systems provide companies with centralized data management, business process support and integrated data flow between functional areas. Thanks to academic alliances offered by companies such as SAP, Oracle, Microsoft and others, universities can also take advantage of the integrated features of enterprise system to give business…

The changing nature of higher education and the structure of graduate labour markets have increased emphasis on employability and graduate outcomes. Universities have responded to this changed environment by embedding generic skills in the curriculum. This paper examines the generic skills that students perceived they acquired in their accounting…

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the…

This study investigates the process of using journals that incorporated holistic approaches (cognitive, affective, spiritual, multiple intelligences, and inclusive education) to infuse passion, engage students in deeper reflection, and foster higher level personal skills reflected in the American Institute of Certified Public Accountants' (AICPA)…

Merit pay for professors to encourage better teaching, research and service is controversial. Its effectiveness can be examined empirically. In this study, the existence of a merit plan and ACT scores of incoming freshmen were strongly associated with measurable research outcomes. Additional study is needed to test the association with the other…

This report evaluates college programmes within a wide range of disciplines subsumed within the business, management and administration (BMA) area. The disciplines covered are: business and finance; economics; law; management; public administration; international business studies; enterprise; management skills; management planning and control…

This study builds on earlier findings that clear choice of major and clarity of career direction is associated with university student retention. Data on business students' experience of university were correlated with data on intention to leave for two distinct major or career groupings--students who had committed themselves to a career-related…

Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…

At present, oral communication and presentation skills are important components of accounting education. Students can improve their oral presentation skills when they know the expectations for effective presentations, give multiple group and individual presentations, and experience consistent instructor feedback. The authors use a case study…

Accounting standards state that the purpose of presenting earnings per share (EPS) is to provide financial statement users with information on the performance of a single entity. Yet, several textbook authors go further to state that EPS can be used to make comparisons among firms. In this article, the authors show that although EPS comparisons…

The overwhelming weight of emphasis in language analysis in the teaching of English for Accounting (ESP) has been a concern for teachers of English at the College of Finance and Customs (CFC). In the ESP course, the teaching materials teach students to recognize the surface form by means of the specialist texts. The difficulties the students and…