Groups of 30 students each in an algebra minicourse and semester course and 45 each in an accounting minicourse and semester course showed no significant differences in course grade point average or overall average. Students choosing the intensive minicourse format were generally older, indicating that adults find this format more useful and…

Position advertisements in "The Accounting Review" and data on numbers of doctoral accounting faculty are used to assess the accounting job market, by interest area, over the past decade. Determines that current trends in the demand side are expected to continue, with auditing and systems the "hot" areas. (Author/JOW)

A Nevada school board has instituted an internal audit committee to review how well the school system is operating, financially and otherwise. Describes committee organization and suggests a code of conduct for school systems that addresses the following situations: gifts, influence, conflict of interest, privy information, and confidentiality.…

Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)

Comparison of responses of 119 Asian, 51 Caucasian, and 32 Hispanic accounting students to ethical vignettes showed significant differences in the ethical judgments and intentions of Asian and Caucasian students. Hispanic and Caucasian students did not differ significantly. There were some gender differences. (SK)

Notes that innovations in technology have greatly enhanced educators' abilities to incorporate instruction in written and oral communication skills in the accounting curriculum. Finds that practitioners agree with the new writing requirements of the CPA (Certified Public Account) exam, and endorse the use of information technology in preparing…

Accounting students (n=202) had different preferences for learning discrete facts, quick and easy problems, and new and ambiguous situations. On a multiple-choice test and unstructured task completed by 73 students, preference for quick and easy problems distinguished poor and good performers on the task but not on the test. (SK)

Accounting majors (n=126) displayed significantly more apprehension about writing compared to national norms; males were more apprehensive than were females. Nontraditional students (over age 25) did not differ from traditional students. Accounting students were less tolerant of ambiguity than the national norm; males and nontraditional students…

A graduate course in health care accounting and finance was presented by an interdisciplinary team of accounting, nursing, and allied health faculty. Recommendations for the course included early planning, team teaching, integration, student engagement in presentations, cross-listing of classes, case study method, and team projects. (SK)

Addresses issues raised for public colleges and universities as a result of the Governmental Accounting Standards Board (GASB) requirements concerning inclusion of depreciation on an institution's Statement of Revenues, Expenses, and Changes in Net Assets. Provides a sample impact analysis and financial statements for a hypothetical university to…

In 2 studies, accounting students (n=14, 25) used a systems approach to complete practice problems; controls (n=20, 15) used textbook cases. In both studies, experimental groups developed higher-level thinking skills and retained what they learned. The systems approach appeared to help marginal achievers. (SK)

Data from 834 universities were used to compare the numbers offering graduate accounting degrees and the implementation of the 150-credit-hour rule for certified public accounting licensure. State mandates have resulted in nearly double the number of graduate programs, which are projected to increase 17% in the next 10 years. (SK)

The techno-revolution is arriving in school business officials' domain. This article discusses four major effects of technology on budgeting and financial management of schools: enhanced strategic planning and mission building, budget standards without standardized spending, movement from system to student, and integration of multiple reporting…

Using the Code of Professional Conduct, 53 accounting students evaluated the ethical acceptability of accountants in case studies. Ethics instruction appeared to alter student perceptions of ethical behavior. Because time after instruction was an important factor, increased professional socialization was recommended. (SK)

Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)