The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace. In making decisions, both managers and investors often may need to make adjustments from one basis to the other. But do students really understand these concepts? This study uses an experimental…

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

This paper draws primarily on an ESRC-TLRP longitudinal study of early career professional learning, which focused on the first three years of employment of newly qualified nurses, graduate engineers seeking chartered status and trainee chartered accountants. The first section introduces the theoretical and methodological base provided by previous…

The present work aims to describe academic performance, school desertion and the emotional paradigm of the university students of the accounting school of the Benemérita Universidad Autónoma de Puebla (FCPBUAP). We have found that low academic performance is related to students' economic deficiency, which affects their concentration on their…

For many years the accounting profession has called for a change in the way accounting classes are taught. The AICPA in its Core Competency Framework (1999) has identified three core competency areas that are vital to future success. In this paper we present one successful way to meet this challenge by using a holistic approach to service learning…

Purpose: The purpose of this paper is to report on the rationale behind the use of a unique paper-based individualised accounting assignment, which automated the provision to students of immediate formative and timely summative feedback. Design/methodology/approach: As students worked towards completing their assignment, the package provided…

According to the Quality Assurance Agency, "Assessment describes any processes that appraise an individual's knowledge, understanding, abilities or skills", and is inextricably linked to a course or programme's intended learning outcomes. It also has a fundamental effect on students' learning where it serves a variety of purposes including…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

The author investigated the impact of assessment methods on student performance on accounting tests. Specifically, the author used analysis of variance to determine whether the use of computer-based tests instead of paper-based tests affects students' traditional test scores in accounting examinations. The author included 2 independent variables,…

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

The issue of whether institutions of higher education should cost account space and physical plant operating and maintenance expenses to their academic programs is examined. Space costing is cited as a philosophical base for cost accounting space, operating, and maintenance expenses to the individual academic unit of an institution. (Author/MLW)

Offers advice to schools and colleges attempting to bring their existing accounting procedures into conformity with "generally accepted accounting principles." Provides data categories for school asset lists and definitions of "cost" most frequently used in fixed asset management. (MLF)

This paper reports on an investigation comparing the employment salary of bachelor degree in accounting graduates with associate degree in accounting graduates two years after their graduation. Using hierarchical regression analyses, this study shows the predictive strength of participants' academic qualifications, age, gender, GPA, professional…

Exit interviews of university graduating seniors have been used to a very limited extent when evaluating academic programs. It is our belief that developing and implementing an exit interview plan stimulates faculty dialog and improves ongoing feedback for department program assessment. From 2001 to 2007, the Accounting Department at Towson…