The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

Discusses a set of criteria that could be used for a basic accounting problem, eventually questioned by most accounting students, that of determining if an expenditure should be capitalized and depreciated over some useful life, or if it should be currently expensed. (Author/JS)

A plan for the complete coverage of Federal income taxes in bookkeeping and accounting classes. (Editor)

Discusses the importance of developing student understanding of accounting concepts, principles, and controls. (JS)

A proliferation of terms concerning the accounting concept of the book of original entry. (MU)

Suggests an effective way to teach accruals by relating the topic to things that are familiar to students. (Author)

Stresses the necessity of supplementing accounting texts with detailed financial statement analysis, and discusses methods of presenting the subject. (SK)

Discusses the translation (conversion) of financial statements of a foreign subsidiary into the currency of the parent company. (JOW)

Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

This article aims to investigate the academic performance (measured by quality points) of the business students in quantitative courses. It also explores the impact of a number of factors on the academic performance of business students in these courses. A random sample of 750 third- and fourth-level business students at the United Arab Emirates…

Since the ratification of the Sarbanes-Oxley Act of 2002, both publicly traded companies and their respective financial statement auditors have struggled to comply with the requirements of the legislation. Utilizing three individual Delphi studies, separately, I surveyed partners, managers, and staff associates in the United States from each of…