The author used a corporate code of ethics as a roadmap to create 18 scenarios for assessing business students' ethicality as measured by their behavioral intention. Using a logistic regression analysis, the author also examined 8 factors that could potentially influence students' ethicality. Results indicate 6 scenarios related to 5 areas of the…

As oil prices fluctuate widely and a worldwide recession grows, people are seeing a fundamental shift in the U.S. economy and in consumer buying behavior. This shift is forcing every organization to maximize its efficiency in order to remain profitable and is thereby creating a higher demand for new staff who have management and project management…

In this paper, I describe an assignment designed to give students an intermediate level of understanding of the causes of the crisis using online educational resources widely available on the internet. I implemented the assignment in an undergraduate intermediate accounting course. Feedback from students indicate the assignment enhanced their…

This study examines work preferences of 984 students across 6 disciplines within a business school--accounting, finance, information technology/decision science, management and international business, marketing, and hospitality management. Differences are found on 11 of the 17 measures. As predicted, we found that (a) accounting, finance, and…

Background: Facing highly competitive and changing environment, cultivating citizens with problem-solving attitudes is one critical vision of education. In brief, the importance of education is to cultivate students with practical abilities. Realizing the advantages of web-based cooperative learning (web-based CL) and creative problem solving…

This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

This article, the seventh in the series, presents accounting for liabilities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this set of accounting elements.

The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

The author of this article is an English teacher and a certified public accountant at the same time. When he was offered a position teaching business communication in an MBA program, he was delighted to know that he can actually dovetail his two contrasting careers. In this article, the author relates his experiences and the benefits of…

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…

Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home…

The short form of the Bem Sex Role Inventory (BSRI) contains half as many items as the long form and yet has often demonstrated better reliability and validity. This study uses exploratory and confirmatory factor analytic methods to examine the structure of the short form of the BSRI. A structure noted elsewhere also emerged here, consisting of…

Learners preferentially take in and process information in diverse ways whilst teaching methods also vary presenting the possibility for mismatching teaching methods with learners' preferences leading to disengagement, ineffective learning and potential underperformance. Different research instruments have been used in the past to assess the…

Accounting controls are primarily concerned with methods and procedures that safeguard an entity's assets and ensure the reliability of its financial records. This article discusses internal control objectives as applied to educational institutions, outlines specific steps necessary to develop an effective internal control system, and mentions…

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…