The Department of Labor is considering changing accounting rules to allow companies to treat training expenditures as investments rather than expenses. Human asset accounting could be a powerful incentive to increase business investment in training. (SK)

Pre- and postquarter questionnaires were administered to three separate accounting classrooms with a live television component at the University of Montana to determine whether differences existed with regard to student attitudes. Significant differences were found among the three groups. (JOW)

A proposal to change the Uniform CPA Examination from disclosed to nondisclosed (not publicly available after administration) is undesirable due to issues of question quality, test security, public confidence, impact on instruction, and administrative costs. (SK)

Three articles explore the ways high schools and colleges are updating the school store: "From Campus Office to Gift Store" (Amster); "High Schoolers Learn Job Skills at Student Center" (Skobjak, Swingle); and "Move Over, Clairol: Students Create a New Hair Care Line" (Nance). (JOW)

Successful accounting graduates will need to possess a broad range of relevant competencies; therefore, teachers must be sure that each graduate possesses the competencies business wants. Using alternative performance assessment techniques will help meet that goal. (Author)

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

Comparison of accounting students taught with a group Socratic method (n=22) and interactive lecture method (n=15) found no evidence that either method significantly improved examination scores. Student attitudes toward the course or the accounting profession did not differ. (SK)

Analysis of the coverage of ethics in 24 introductory accounting textbooks showed that, in response to past criticisms, many authors now integrate ethical issues and include reinforcing assignments and case materials. (SK)

Evaluates client perceptions of the seriousness and frequency of potential communication barriers in external audits. Reveals both a credibility/background factor and hostility/conflict factor to be the most serious barriers. Finds that subjects perceived personality differences, "know-it-all" attitude, "either-or" thinking,…

Undergraduate (n=227) and graduate (n=45) students rated the importance of technical accounting and nontechnical (leadership, interpersonal, and communication) skills for their careers. Undergraduates appeared to need greater awareness of nontechnical skills and women appeared to lack awareness of leadership skills. (SK)

A group project involves accounting students in hypothetical creation of a stock portfolio after completing financial analyses. The activity develops decision-making, critical thinking, research, communication, and finance skills. (SK)

The Governmental Accounting Standards Board has released three exposure drafts addressing the proper accounting and financial reporting for pensions. If approved, the new guidance would affect both pension plans and employers offering pension benefits to their employees. (Author)

Data from the Accounting Faculty Directory indicate that there are more women faculty in smaller and midsize departments; 37% of all schools had no women terminally qualified in accounting; 32% had only one female faculty member. Unlike other professions, accounting appears to give women access to prestigious programs. (SK)

Discussion of cost sharing in the government-university relationship focuses on the controversial idea that adding a "factor" for voluntary cost sharing in the rate base for facilities and administration and rationalizing the assignment of space to functions could simplify rate negotiation, decrease record-keeping burdens, and avoid…