As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

This study introduces the concept of innovation management into curriculum design through a 4-month teaching project. Through this process, constant review and modification, and continuous analyses and verifications, two conclusions were obtained: (1) The design of teaching content should be oriented to thinking, sharing, and transfer of learning;…

Although the theoretical benefits of feedback are generally well established, in practice those benefits can be less than clear. This is particularly the case on shorter courses, where students have limited scope to integrate feedback into future assessment performance. If we accept that one of the key purposes of feedback is to encourage students…

This report, commissioned by the federal Department of Education, Employment and Workplace Relations (DEEWR), investigates whether vocational education and training (VET) has adapted to meet the changing needs of work. It provides examples of how work has changed for different occupations and functions, and how systemic mechanisms such as training…

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination course. Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford. Wayne Manufacturing has some conditions present that put it at risk for…

Financial accounting methods fall short of fully accounting for the relative sustainability of college and university operations. Management of social, environmental, and economic performance will be aided by changes to and new developments in financial accounting practices to complement other indicators of sustainability.

This study mainly explored the effect of applying web-based collaborative learning instruction to the accounting curriculum on student's problem-solving attitudes in Technical Education. The research findings and proposed suggestions would serve as a reference for the development of accounting-related curricula and teaching strategies. To achieve…

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

Although institutional researchers devote a great deal of time mining and using student data to fulfill mandatory federal and state reports and analyze institutional effectiveness, financial and personnel information is also necessary for such endeavors. In this article, the authors discuss the challenges that arise from extracting data from…

The growth in Internet courses (E courses) and degrees is continuing but controls to insure academic honesty do not seem to be keeping pace with the growth in offerings. Responses to a questionnaire distributed to chairpersons of accounting departments relating to the use of controls for controlling academic dishonesty in E courses indicated that…

Bullying almost always occurs in the presence of peers, most of whom do not intervene to stop it. This study examined the role of attachment, empathy, and gender in predicting the behavior of 105 middle school students who reported being either (a) defenders who actively intervened to stop bullying, or (b) outsiders who were either not involved or…

Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

This memorandum proposes a set of accounts that school districts should maintain as a part of their total accounting system in order to (1) meet the needs of the Office of Education for financial information and (2) to compare their costs with those in other school districts. Labeled the Comparable Cost Information (CCI) by its originators, the…

A course to train students in proper handling of school accounts--contracts, bookkeeping, business letters, the significance of school audit--is presented. Selling advertising and developing ideas of a profit and/or publicity-oriented nature are also covered. Course objectives include the following: (1) The student will explain the purpose of a…