Using the school budget as a teaching tool in high school accounting is one way to educate students about the problems of educational finance. (JOW)

Since computers are universally accepted in business today, the accounting classroom is the appropriate place to teach their use. A California high school accounting committee's recommendation led to the school's development of a computer processing program within the accounting department. The program's curriculum is described. (CT)

Superior high school business students should be given the same opportunity to participate in advanced placement programs as that given to those with more traditional academic interests. (JOW)

The differences between decision making in public and private organizations are examined with particular attention to questions of educational costs. (MM)

Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

Discusses proposed Governmental Accounting Standards Board (GASB) accounting standards requiring school districts to report liability associated with other post-employment benefits (OPEBs), such as health care, to future retirees and well as the status of efforts to fund those benefits. (PKP)

Defines professional development and its key components; reviews previous research on professional development costs; examines problems with current fiscal accounting codes; proposes a framework for capturing professional development costs composed of six elements: teacher time; training and coaching; administration; materials, equipment, and…

An alternate type of simulation was developed that might make the study of accounting more relevant and the retention of the material greater. Half of the students completed a conventional business practice set; half created a simulated business, designed an accounting system, and constructed transactions. (JOW)

The authors describe the telecourse program at Nashville State Technical Institute. Topics covered include (1) originating the program, (2) acquiring telecourses, (3) providing students with access to videotapes, (4) orienting students, (5) providing access to instructors, and (6) handling tests and assignments. (CH)

The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

Survey responses from 209 of 290 accountants showed that 62% did not think high quality teachers must be high quality researchers, 75.8% disagreed that good researchers must be good teachers, 68.9% believe good teachers tend to be underrewarded, and 62% thought research counts too much in tenure decisions. (SK)

This article defines the problem of identifying a vast and often ignored market of potential accounting majors and describes a program undertaken by Wayne State University in Detroit, Michigan, to reverse this decline without compromising the quality of the program. (JOW)

A profile of the 305 accounting chairholders in the United States in 1992 shows that rapid increase took place in the 1980s and early 1990s. Areas of specialization have broadened to include auditing, taxation, systems/computers, and international accounting. (JOW)

The relationship between performance on four test formats (multiple-choice theory, multiple-choice quantitative, open-ended theory, open-ended quantitative) and scores on the Kolb Learning Style Inventory was investigated for 49 accounting students. Learning style was significant for all formats except multiple-choice quantitative. (SK)