A survey of 114 business schools found that, in response to the American Institute of Certified Public Accountants' membership requirement of 150 semester hours and a bachelor's degree, most schools encourage students to obtain master's degrees. Accounting education has increased in cost, but has not become broader and more liberal, as was…

Comparisons of students' representations of financial accounting concepts with the knowledge structures of experts were depicted using Pathfinder networks. This structural approach identified the level of students' understanding of concepts and knowledge gaps that need to be addressed. (SK)

This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

The aim of this study is to explore students' perceptions of e-learning in a large undergraduate accounting class environment. E-learning technologies are increasingly widespread; however, they are often employed for technology's sake rather than directed by a pedagogic rationale. This study explores e-learning technology from the student's…

Motivated by concerns about the quality of accounting education and calls for a broader, more active approach to learning by numerous accounting educators and practitioners over the past 2 decades, the authors of this article sought to provide a framework and example materials to address those issues. The framework makes use of broad, economic…

Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students' case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their…

As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…

This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

This article explores how contemporary professional associations employ discourses of knowledge as a means of promoting professionalism. By analysing policy documents from the Norwegian associations for teachers, nurses, engineers and accountants, we reveal dominant knowledge discourses and discuss how they serve to position the associations in…

A number of changes have occurred in the higher education sector under the auspices of quality and quality improvement. Much of this change has resulted in a compliance-driven environment (more measures, more meetings, more form-filling and less time for the core activities of teaching and research). It is an environment that seeks to assure all…

An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

This final report describes activities and accomplishments of a 3-year project at California State University Chico (CSUC) to reengineer the 2-semester elementary accounting course. The new model emphasized, first, shifting from the traditional view of the preparer of accounting information to that of the user; second, forcing the student to adopt…

The business education department of Hazelwood High School, St. Louis County, Missouri, has developed a prototype career education program that introduces students to specific jobs in the area of accounting. (LH)

Discussed the use of depreciation through an expense account and the development of financial policy designed to assist school management. (RK)