Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)

Two attorneys discuss compliance issues surrounding the new rules concerning return of Title IV funds. They explain the calculation process and identify emerging legal issues and risk factors, including determination of student withdrawal rates, allowances for leaves of absence, the handling of inadvertent overpayments, and student grant repayment…

School district participation in the Meritorious Budget Awards (MBA) Program makes budgets more understandable and user-friendly. All budget data are presented in a single document in a pyramid approach that begins with a summary of all funds and then presents individual funds. Provides ordering information for a publication that guides readers…

Significant education research has focused on the study approaches of students. Two study approaches have been clearly identified: deep and surface. In this study, the author examined the way in which students approach studying introductory accounting courses. In general, he found that GPA and expected course grade were correlated positively with…

In this research, the authors examined accounting and nonaccounting majors' impressions of accountants through a survey listing 58 characteristics. The results show that many students stereotypically perceived accountants as numbers crunchers and that nonaccounting majors held more negative perceptions of accountants than did accounting majors.…

A shift in emphasis from teaching to learning in the UK higher education sector has resulted in universities considering more efficient learning and teaching strategies. This has included embracing and adopting new technologies, such as the Internet, as an aid to more effective learning and teaching for the student and the teacher. This strategy…

On July 5, 2003, the author landed in Qatar, a newly minted CIO from College Station, Texas. His charge is to design and implement the required IT infrastructure--including telecommunications, networking, computing, and instructional technology--necessary to support Texas A&M University's newest branch campus, Texas A&M University at Qatar…

In this article, the authors describe their experience in extending a manual practice set to accounting software. The "Systems Understanding Aid" by Arens and Ward (2001) has been used for some time in the authors' Accounting Information Systems course. The extension involved requiring students to redo the project using Peachtree Complete…

Reviews the societal and organizational changes affecting school business administration, describes major activities encompassed in the practice of school business administration, and reviews current literature specifically related to such activities as electronic data processing, fiscal planning and budgeting, purchasing and property management,…

Under the influence of globalization and the ongoing expansion of technology, many scholars believe that there is an obvious discrepancy of expectation between the providers of accounting education (i.e. teachers and students) and the demanders of that education (i.e. accounting firms and business enterprises) (Albrecht & Sack, 2000; Li, 1999; Ma,…

In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…

Purpose: To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education. Design/methodology/approach: Uses questionnaires to establish the levels of communication apprehension (CA) and…

In 2003 the Doctoral Faculty Commission, created by Association to Advance Collegiate Schools of Business (AACSB, 2003) International to address the problem of doctoral faculty shortages in business, reported that alternative supply of business faculty with doctoral degrees can be obtained by attracting and transitioning doctoral-trained…

Traditional business practice undervalues human capital, and most conventional accounting models reflect this inclination. The argument for more explicit measurements of human resources is simple: Improved measurement of human resources will lead to more rational and productive choices about managing human resources. The business community is…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…