Holistic scoring enables the evaluation of writing skills based on general impressions of content and style. An experiment in an accounting class shows how it can be applied successfully with a high degree of reliability. (SK)

Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

Responses from 608 certified public accountants who had mentors showed that biological sex was not related to mentoring, but gender role orientation was. Those with androgynous sex role orientation reported more mentoring functions than did those with masculine or feminine orientations. (SK)

Scores on the Watson Glaser Critical Thinking Appraisal and other data from 96 students in an auditing class were subjected to multiple regression analysis. Students with higher scores and grade point averages (GPAs) performed better on the third and fourth exams; only GPA predicted performance on the first two exams. Age and gender were not…

Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

Cooperative-learning activities were implemented in one of two sections of an accounting class. The problem of "free riders"--students who do not participate fully in cooperative-learning groups--was reduced by having group members rotate midway through the course. (SK)

A Difficulty Index was used to calculate the degree of difficulty in applying Knowles' adult education principles relative to material structure, student maturity, objectives, class size, and schedule to an accounting course. The course involved a significant amount of student self-assessment. (SK)

Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

Students in financial accounting were exposed to three teaching methods for one-third semester each (chalkboard, overhead projector, presentation software). No overall student learning differences were found, but students performed better on quizzes and exams when their preferred method was used. (SK)

The accounting lab at the Pinkerton Academy in Derry, New Hampshire, encompasses the learning of theory, concepts, skills, technology, and work-related competencies, and gives students the opportunity to explore the accounting field.(JOW)

Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)

This study presents evidence on the insight of accounting students and recruiters about the importance (to students) of six job attributes. Both students and recruiters underemphasized the importance of compensation; recruiters overestimated the importance of firm type; both groups overestimated the importance of opportunities for advancement and…