Anecdotal evidence suggests that valuation of library collections is not being addressed by library managers, despite the growing popularity of accrual accounting in publicly funded institutions. This article discusses the implications of asset valuation and describes the development and implementation a method for valuing the library collections…

Preparing a microcomputer electronic spreadsheet containing all relevant school district budgetary information is possible with currently available hardware and software (such as Lotus 1-2-3), despite random-access-memory limitations. Spreadsheets can provide financial summaries, inventory-control listings, scheduling alternatives,…

The relationship between work-family balance and quality of life was assessed for 353 accounting professionals. Those who spent more time on family than work experienced higher quality of life than balanced individuals, who experienced higher quality than those who spent more time on work. Findings were similar for level of involvement balance and…

Presents behavioral objectives for accounting students and an outcomes assessment plan with five steps: (1) identification and definition of student competencies; (2) selection of valid instruments; (3) integration of assessment and instruction; (4) determination of levels of assessment; and (5) attribution of improvements to the program. (SK)

A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

A study examined the interactive effects of accounting students' language background (English as a first or second language) and test item format on test scores. Items on the same material were in four formats: multiple choice quantitative, multiple choice theoretical, open-ended quantitative, and open-ended essay questions. (Author/MSE)

Reports a successful application of writing across the curriculum theory and practice at the introductory accounting level. Discusses the advantages of informal and formal writing assignments. Presents a number of suggestions designed to facilitate the use of writing across the curriculum techniques and to help ensure their successful application.…

A study to determine if there are features within Japanese organizations that could be adapted to improve organization and working relations of schools of accountancy found university departments could not function with the job rotation found in Japanese organizations. However, there are other aspects of Theory Z management that could be adopted…

The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

Sequential and retrievable records combined with listed internal control techniques are the basics of accounting. (MLF)

Outlines a process to select a qualified independent auditor for school districts. References to New York State's laws and regulations are included. (MLF)

Explains the goals and how school systems can participate in the Certificate of Excellence Program of the Association of School Business Officials International. (MLF)

Employs a sample of 140 graduates from 2 subject areas (economics and accounting/management science) at Southampton University (England) to investigate the university's degree classification system using various statistical analysis techniques. Since students perform best in core subjects, those with little variety in degree courses have…

The Internal Revenue Service is finding that a number of colleges have failed to withhold proper amounts of tax from employees, evaded required payments of unrelated-business income tax, allowed students to avoid paying certain Social Security taxes, and allowed foreign students to avoid tax withholding on most income. (MSE)

The Internal Revenue Service has begun to question more seriously the accounting methods used by universities to determine unrelated business income tax (UBIT). Current and future impact of the UBIT are discussed, and a method of calculating the tax is detailed. (Author/MSE)