In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

Purpose: To determine what factors influence faculty's decisions to use technology in their classes, what factors prevent them from use, and whether there are differences among faculty by gender, ethnicity, rank, sub-areas, etc. in using instructional technology. Design/methodology/approach: A survey instrument was used to measure attitudes…

This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…

A long standing debate among policymakers as well as researchers is whether and how funding affects the quality of education. Often missing from the discussion is information about the costs of providing education at the school level and below, yet such information could impart a better indication of the linkages between outcomes and resources…

This handbook, written primarily to help faculty members with little prior experience in college or university budgeting, provides a self-help approach to basic budgetary matters. It describes the kinds of funds and other accounting terms found in college and university budgets as well as the accounting principles governing colleges and…

Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

Problems in educational cost accounting and a new cost accounting approach are described in this paper. The limitations of the individualized cost (student units) approach and the comparative cost approach (in the form of fund-function-object) are illustrated. A new strategy, an activity-based system of accounting, is advocated. Borrowed from…

The study developed a general method for analyzing the economic impact of international university students on a local or regional economy and applied the methodology to Michigan Technological University. Major findings included the following: international students accounted for $2,693,814 in total direct and indirect expenditures in the region…

In this paper, the first section of a three-part article, the author discusses applications of mathematical theories in business situations. He explores the use of logic and networks in counting and accounting problems. (SD)

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

The illustrative method of teaching employed in most undergraduate accounting courses is becoming increasingly burdensome to professors and students due to the rapid proliferation of accounting and auditing professional standards and the increased complexity of the tax law. This teaching method may be near the breaking point in upper division…

The U.S. Department of Agriculture's (USDA) farm real estate value index is currently constructed with a modified Laspeyres weighted average formula, with the acreage weights changed approximately every 10 years. An analysis of acreage weights from 1974, 1978, and 1982 census data revealed, however, that substantial changes in real estate values…

California's 50% law requires that at least half of a community college district's expenditures per fiscal year be spent on instructional costs. These costs include the salaries of certificated instructors, salaries of such classified instructional personnel as aides and assistants, and employee benefits. A district's general expenditures include…

The Federal Communications Commission's (FCC's) program for regulating domestic telecommunications common carriers is assessed in this report, and several recommendations are made to the Congress and the FCC for improving the regulatory framework provided by the Communications Act of 1934. A digest of the report and a review of the nation's…