A majority of doctoral graduates in accounting from 1970 (n=59), 1980 (n=68), and 1990 (n=100) chose an academic career because of its life-style. Despite high satisfaction, they experienced stress and believed there were currently fewer higher education opportunities. Recent graduates tended to have nonbusiness majors and fewer professional…

To achieve cultural change in a business management/accounting department, annual peer review of faculty portfolios documenting teaching, advising, service, and scholarship was instituted. The process improved the department's alignment with the university's mission. Scholarly productivity quadrupled from 1998-2001. Portfolio assessment had little…

Presents a roundtable discussion by five veterans of higher education--some of whom have served as trustees as well as corporate directors--with backgrounds in law, business, and nonprofit and corporate governance, to pinpoint lessons from Enron that might apply to the volunteer trustees who serve on college and university governing boards. (EV)

Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

Hierarchical regression and structural equation modeling of data from 440 accountants found that social interaction in work teams fosters individual, organizational, and team learning. Organizational and personal learning mediated the relationship between team social interaction processes and the attitudinal outcomes, but team learning did not.…

Effective use of cooperative learning groups requires the following: attention to group formation, orientation that sets clear expectations and guidelines, activities to develop teamwork skills, peer evaluation, and other assessments that recognize and measure individual effort on group projects. (SK)

The skills considered important by accounting faculty and practitioners from a 2000 study were compared to those rated by 223 business students. Distinct differences appeared between accounting and nonaccounting majors. There was little disagreement among students, faculty, and practitioners. (JOW)

Discusses insights from the Institutional Operating Measures Forum, sponsored by the National Association of College and University Business Officers (NACUBO) and the National Postsecondary Education Cooperative. Discussions continued the debate about the value--and the feasibility--of a standard operating measure for colleges and universities.…

A sample of school business leaders was surveyed to document their experiences with and opinions about the Certificate for Excellence in Financial Reporting. Analyzes responses from 90 participating districts and 80 nonparticipating districts from a total of 36 states. (MLF))

Results of a study to examine the degree to which accounting aptitudes and selected Structure-of-Intellect (SI) abilities were predictive of student achievement for deaf accounting and office technologies students in a college accounting course. The SI Operations Sequence and Remembered Relations Tests and the American Institute of Certified…

Two-year college faculty (160 responses of 396 surveyed) displayed significant disagreement on the need for reform in the first accounting course, with substantive arguments on both sides. Senior faculty were more strongly opposed to changes. (SK)

An accounting school used a structured process to develop a tailored mission statement linked to specific, measurable goals and objectives at the department level. The mission statement is part of the departmental assessment process. (SK)

Provides tips to help school business officials prepare for an annual school audit. Discusses the bid or quote process and organizational techniques. Lists information to prepare in advance. (LMI)

A questionnaire solicited information and opinions from 152 accounting professors about research, promotion and salary increases, and publication productivity and outlets. Results suggest that accounting education is at a crossroads: individual faculty emphasize teaching; policies on promotion and tenure emphasize research. (JOW)

Data from 131 male and 177 female accounting students were derived from test scores, student estimation of performance, California Psychological Inventory, and State-Trait Anxiety Inventory. No significant differences between the sexes appeared in test performance or grade point average. Psychological tests showed male self-perceptions to be…