Presents some facts about Government Accounting Standards Board 34/35, which mandates that all government facilities institute an accounting system that will depreciate all capital assets, and what this means for state educational facilities. (GR)

Highlights the issue of states dipping into public employee pension funds and the long-term problems this may generate. (MLF)

Implementation of service learning in an accounting course yielded five success factors: institutional and individual conviction of its value, alliances with community agencies, intellectual and instructional legitimacy, faculty and student motivation, and appropriate assessments. The service learning component works best when it is optional and…

In this era of talent wars, partnerships at professional firms can no longer afford to have a "survival of the fittest" mindset toward the consultants, investment bankers, and junior accountants aspiring to join their ranks. Instead, they must understand--and guide--the complex emotional transformation that every "partner hopeful" must go through.…

Describes how Miami University successfully developed an accounting software package that tracked and recorded their utility usage, including examples of its graphics and reporting components. Background information examining the decision to pursue an energy management software package is included. (GR)

Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

This paper describes how a technology-based case using Microsoft Access can aid in the assessment process. A case was used in lieu of giving a final examination in an Accounting Information Systems course. Students worked in small groups to design a database-driven payroll system for a hypothetical company. Each group submitted its results along…

Use of e-courses in higher education has become increasingly widespread in recent years. Educators continue to debate the effectiveness of the technology and some argue that e-courses may be appropriate for some courses, but not for others. Each discipline must determine the effectiveness of e-courses consistent with its own priorities. Within…

This study examines the impact of recent ethical scandals on business students' perceptions of the accounting profession and related regulatory reforms, and whether such perceptions may be differentiated by maturity. Student maturity is distinguished by age, class standing, and number of accounting classes taken so far. The study results are based…

Purpose: This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self-efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.…

Some believe that the longer the face to face classroom meeting time, the more effective the learning experience. Others point out disadvantages of lengthier classes (e.g., student attention problems). The authors assess which of three class formats (i.e., 1 hour/three times a week, 1 1/2 hours/twice a week, or 3 hours/one time a week) is optimal…

The Edward Jones Company recently initiated financial sponsorship of team-based competitions in six undergraduate business core classes at Baylor University. The challenges were chosen to take place in an introductory freshman business class, Managerial Accounting, Principles of Marketing, Corporate Finance, Operations Management, and Strategic…

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…