Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

The 6th Annual Conference of the National Academy for the Integration of Research, Teaching and Learning (NAIRTL) and the 4th Biennial Threshold Concepts Conference was held at Trinity College Dublin, Ireland, on June 27-29, 2012. The NAIRTL is a collaborative initiative between University College Cork, Cork Institute of Technology, National…

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

Understanding the financial reports of colleges and universities has long been a problem because of the lack of comparability of the data presented. Recently, there has been a move to agree on uniform standards for financial accounting and reporting for the field of higher education. In addition to comparable data, the efforts to make financial…

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

In general, the two basic methods for recording exchange transactions are to record them at gross, and then account for the discounts that are taken, or record them at net, and adjust for discounts that are not taken (are lost). Most principles texts cover only the gross method, and some do not even deal with the discount issue at all. Others may…

This study explores the factors that influence a student's choice of major along with students' perceptions of accounting classes and the accounting profession The results indicate that students are most strongly influenced in their choice of major by a genuine interest in the subject matter. This finding is the same regardless of major and…

This article reports the substance of an interview with Grady R. Hazel, Executive Director of the Society of Louisiana Certified Public Accountants (CPAs). Hazel has been director of the Society of Louisiana CPAs since 1995. The 6,500-member organization is headquartered in Kenner, a suburb of New Orleans. A native of Baton Rouge, Hazel has been…

The authors investigated the effects of professional experience and group interaction on the information that information technology professionals and graduate accounting information system (AIS) students request when analyzing business cases related to information systems design and implementation. Understanding these effects can contribute to…

This paper presents the Federal Student Aid Annual Report for 2010. Federal Student Aid experienced an extraordinary year in 2010. The passage and enactment of the Health Care and Education Reconciliation Act of 2010 ushered in sweeping reforms to the federal student financial assistance programs, resulting in tens of billions of dollars in…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

In today's organizations team work has become an integral part of the day-to-day routine. For this reason, University professors are including group projects in many courses. In such group assessments, we advocate the use of interdisciplinary teams, where possible. As a case study, we report an interdisciplinary group technical project with…

Summarizes techniques for interpreting the balance sheet and the statement of revenues, expenditures, and changes-in-fund-balance sections of the comprehensive annual financial report required of all school districts. Uses three tables to show intricacies involved and focuses on analyzing favorable and unfavorable budget variances. (MLH)