Examines stressors on tax professionals during periods of relatively high stress and periods of low stress. Results indicate that the strongest stressor-strain relationship was for the group surveyed in January (high stress), indicating that workload compression contributes to seasonal occupational stress. Looks at implications for employee…

The activity-based costing (ABC) method of analyzing institutional costs in higher education involves four procedures: determining the various discrete activities of the organization; calculating the cost of each; determining the cost drivers; tracing cost to the cost objective or consumer of each activity. Few American institutions have used the…

A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the…

Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

A brain laterality test and a creativity test were administered to 119 economics and accounting students and 65 creative arts students. No differences were found between the two types of students in brain dominance or creativity. Students who displayed right hemispheric superiority also excelled on the creativity tests. (JDD)

Describes a Master's course in accounting that involved practitioners as members of the class who led discussion on an area in which they had expertise. (JOW)

The American Institute of Certified Public Accountants has ruled that by the year 2000, new members must have 150 credits in higher education (a year of study beyond the bachelor's degree) due to the increased complexity of accounting. The transition to the new requirements is predicted to be disruptive. (MSE)

A study was designed to predict student performance in the introductory accounting course, specifically the performance of nontraditional students. A predictive instrument to measure mathematical abilities was employed; outcomes were compared to individuals' final course grade. Results indicate that a brief math skills test can predict performance…

Faculty members must understand the actual finances of educational institutions in order to achieve less biased allocations. Increased faculty awareness of total resources can help shift allocation patterns, making institutional resources more effective in accomplishing the mission of higher education. (MLW)

The Certificate of Excellence in Financial Reporting by Schools Program reached a high of 180 submissions for program year 1989. Describes technical developments, including a 90-minute videotape about the program, highlights of the previous year, and a summary of certain program specifics. (MLF)

The Cornell University Distributed Accounting (CUDA) system is an attempt to provide departments a software tool for better managing their finances, creating microcomputer standards, creating a vehicle for better administrative microcomputer support, and insuring local systems are consistent with central computer systems. (Author/MLW)

Casual use of school or college property exposes the district to significant liability. To protect itself from the financial exposure of an insolvent contractor or tenant, the school district should be added as an "additional insured" to any contracts the district holds with a tenant or contractor. (MLF)

United Kingdom-Russia education exchange shows how relationships between industry and higher education in the West are being mirrored in the former Soviet Union. Peer education has a significant role to play in knowledge transfer, which is crucial to enterprise development in a developing economy. (SK)

Results of completion of 4 instruments (Myers-Briggs Type Inventory, Strong Interest Inventory, Hermann Brain Dominance Inventory, and Learning Styles Inventory) by 75 accounting, business administration, and public administration graduate students suggest that the Hermann (and to some extent the Strong) inventory has potential value for…