This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the "spacing effect"). This would suggest that students should learn better when taking courses that are scheduled over…

The classic question, "Should business schools teach ethics?" is not often asked anymore given the drip, drip, drip of business corruption reported in the news. Even skeptics allow that business ethics education could not hurt and might improve the ethics of business leaders. Furthermore, universities, colleges, and business accrediting…

A child care center's financial health depends on collecting and processing payments. It is one of the most time-consuming and unpleasant administrative tasks. Fortunately, it's an area where the smart use of technology can provide dramatic benefits. This article discusses various tools and technologies that can be used by child care centers to…

As a result of globalization and the growth and complexity of both domestic and international bodies requiring accountants, the need for highly sophisticated training and specific certification is mandatory. Students seeking career positions in the field of accounting are amazingly left without the easy access to certification that one might think…

While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

This paper provides a comparative analysis of the learning approaches of students taking their first course in accounting at a United States or an Irish university. The data for this study was gathered from 204 students in the U.S. and 309 in Ireland, using the Approaches and Study Skills Inventory for Students (ASSIST, 1997) which measures…

Like other members of the academy, accounting professors are challenged to improve student learning. We must help students move beyond the "bean counter" role and develop higher-level skills such as analysis, synthesis, and problem-solving. The Significant Learning Taxonomy was used as a template to improve learning in an introductory accounting…

This article presents a new model, generated through applied theory-building research methods, that helps human resource development (HRD) practitioners evaluate the return on investment (ROI) of organization development (OD) interventions. This model, called organization development human-capital accounting system (ODHCAS), identifies…

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

The U.S. Government manual for school accounting is due to be revised this year. (RA)

This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research. Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were…

The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course. This is accomplished by surveying academics and practitioners regarding their perceptions of the importance…