Accounting students (n=237) perceived closed-mindedness and one-sided communication as the most serious barriers to communication in campus interviews; they viewed barriers as less serious than did business students. Recruiters were less concerned than students with prejudice/bias and lack of feedback and more with lack of credibility or interest.…

The Association of School Business Officials International is establishing the Meritorious Budget Award Program to critique school district budgets. Recently several school districts agreed to apply the criteria from the program to their budgets. The experiences of two Pennsylvania districts are reported: Mt. Lebanon School District, Pittsburgh…

Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

Describes the Association of School Business Officials' (ASBO's) Certificate of Excellence for Financial Reporting review process for school district accounting and financial reporting. Describes the Self-Evaluation Worksheet revision, the panel of review members' guide, and highlights of program year 1994. Two figures are included. (LMI)

Fund accounting, currently used by many colleges and universities to report their economic performance, may obscure rather than clarify the facts for institutional constituencies. Global accounts are more thorough and descriptive of the institution's financial status, and can be used in conjunction with traditional accounting. (MSE)

A permanent inhouse auditor at the Tacoma (Washington) school district provides assurance to the administration that complex systems and procedures are effective and that financial reports are accessible. Lists criteria for defining the auditor's role and methods for evaluating the auditor. (MLF)

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

To foster lifelong learning, accounting teachers should focus on developing critical thinking skills. Strategies include creating a climate of inquiry, encouraging divergent thinking, providing feedback, focusing on process not content, and designing evaluations that reflect higher order problem solving. (SK)

Analysis of data from 234 Certified Public Accountant (CPA) candidates (98 of whom failed at least 1 part of the exam) showed that higher grades in the CPA review course correlated with passing the first time. Higher high school class rank and larger high school class size influenced exceptional test performance. (SK)

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

According to responses from 509 of 2,000 accounting employers, educational background is the most important new worker quality, training potential a close second. Industry respondents ranked background and work experience highest; public employers placed the highest premium on training potential. (SK)

Explains how to integrate applied academics (communications, mathematics, computer applications) into accounting so that students can see the bridge develop between subjects as well as with the real world. (Author)

A survey examined how students (n=750), educators (n=341), certified public accountants (n=290), and industrial accountants (n=471) view the impact of the present mix of research and teaching. Results suggest that, to achieve a practical and reasonable evaluation of education, teaching skills should receive renewed emphasis and continuing…

Discusses a curriculum strategy based upon a hierarchy of four close readings of corporate financial reporting Web sites (described as (1) objective characteristics, (2) internet financial reporting as rhetoric, (3) metaphor and thought, and (4) deconstruction) that is proffered as part of a curriculum objective to encourage university business…

Finds significant differences in level of writing apprehension among students in Freshman Composition based on grades in Freshman Composition but not based on a student's age or gender. Finds significantly greater writing apprehension among accounting majors than among non-accounting majors. (SR)