Test scores from 86 black business students at predominantly white universities and 89 at predominantly black universities demonstrated a pronounced relationship between vocabulary skills and accounting achievement. A common business vocabulary base appeared to exist but varied by educational and personal characteristics, such as American College…

Discusses the cost-billing procedures implemented by a private company library. Formulae for billing are explained in the context of provision of commercial services at competitive market prices within a balanced budget. (JKP)

Explores how colleges and universities are responding to the directives of the Accounting Education Change Commission for introductory accounting classes and whether these classrooms use cooperative learning techniques. (Author/JOW)

A survey investigated whether students (n=225) perceive any difference between attributes of their favorite versus effective teachers. Responses indicate that students do distinguish between popularity and effectiveness and that there are differences between male and female perceptions. (JOW)

Nineteen head/heart traits derived from Maccoby's business ethics work were rated on importance to future careers by 148 marketing and 178 accounting students. Both groups rated head traits as most important. Marketing majors are not as "games" oriented as social stereotypes would indicate. The apparent imbalance between head and heart traits…

Classification of the publications of 679 accounting faculty by quality category revealed no significant gender effect among those promoted to professor or associate professor nor any difference between women and men in the time required to achieve promotion. (JOW)

Examination of the planned retirement pattern of accounting educators based on responses from 1,254 accounting educators shows that the rate of retirement is accelerating and erratic. The trend is for accounting educators to retire early, and they are not evenly distributed on the basis of age. (JOW)

A survey of accounting educators (n=97) to determine the teaching techniques they use and how they compare to those used in their undergraduate experience found that lectures and problem solving still predominate. Results also indicate that a wider range of techniques are used and the trend is for students to take a more active learning role. (JOW)

The majority of 330 faculty teaching intermediate accounting (50% response) rated all but 1 topic significantly more important for majors than nonmajors. Respondents were satisfied with neither student preparation in introductory accounting nor performance in intermediate accounting. (SK)

Highlights projects and statistics of the Association of School Business Officials' Certificate of Excellence in Financial Reporting by Schools Program. (MLF)

A survey of businesses (n=42) determined hiring practices and job responsibilities of entry-level accountants and found out the course content, computer application requirements, and qualities needed. Results indicate that beginning accounting employees need to be technically literate, strong communicators, and problem solvers. (JOW)

Investigates the durability of accounting research in scholarly journals by evaluating the extent and usage of previous literature in current literature and ranks 49 journals in accounting research by citation count and time analysis. Found the mode, median, and mean number of years of citations to be three, seven, and nine years. (PEN)

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

Survey responses from libraries in colleges with accounting programs (104 accredited, 163 nonaccredited) showed that nonaccredited schools with no advanced business degrees subscribed to fewer than 3 of 43 international journals; the average for accredited schools was 15. Only 17.67% of accounting and finance journals in accredited institutions…

Accurate, timely, and concise monthly financial reporting is achieved through mastering statistics. A Grafton, Massachusetts school business manager's monthly presentation to the school committee is a composite of all the statistics he has reviewed during the previous month. This presentation reports where and how funds have been spent and…