A consumer survey and data obtained through interviews with automobile industry professionals indicate that the automobile industry is biased against the development of goodwill assets because of exclusive reliance on short-term accounting systems. (Author/IRT)

Offering two levels of accounting results in a broader base of student enrollment. Reiterating theory, giving practical examples, and stressing "why" as well as "how" enable the instructor to foster the environment the students need. The teacher must also instill self-confidence in the students. (JOW)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

The overriding objective when teaching accounting should be to help prepare students for a successful career as an accounting professional. To this end, employers and practitioners should be asked what skills they would like to see in their new employees. (JOW)

Considers the threat of embezzlement of college union funds and suggests ways that internal control policies and procedures can lower risk. Explains the crime of embezzlement and offers a case study of a typical embezzlement case in which other explanations for apparently missing funds were assumed until a long-term trusted employee was identified…

High school accounting courses focus on terms and procedures without providing scenarios or examples where accounting skills are applied in business. Business educators should integrate real-world situations into classroom activities so students can better realize how accounting procedures are used and their importance. (JOW)

Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

The field of accountancy plays a vital role in the financial health of modern-day economies. It also attracts very large numbers of students, many for whom English is not their first language, who train in a variety of undergraduate and postgraduate programs at English-medium universities. Yet, surprisingly, the discourse of accountants has been…

Given the wide range of technologies available for use in education, the author tried to determine which technologies have widespread applications for accounting educators. This information can provide a basis on which faculty can determine which media are more appropriate or have practical applications in accounting curricula. In addition, the…

Schools are a stabilising feature in the unsettled lives of refugee students. They provide safe spaces for new encounters, interactions and learning opportunities. They also deliver literacy, the key to educational success, post-school options, life choices, social participation and settlement. Currently Australian schools are poorly funded and…

This paper presents the U.S. Department of Education's Fiscal Year (FY) "2010 Annual Performance Report" (APR). This report provides detailed information on: (1) the status of strategic goals, and (2) the outcomes of the strategic performance measures identified in the Department's "FY 2007-2012 Strategic Plan" and updated previously in the "FY…

Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…

Standard spreadsheet functions cannot compute bond yields if both the settlement and maturity dates fall on other than an interest payment date. Using reciprocal cell references, the RATE function is enhanced to overcome this limitation. An appendix extends the enhancement procedure to the IRR function. The procedure demonstrated has applications…