This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

This survey explored the numbers and proportion of partially sighted, blind braille reading and blind non-braille reading students in Higher Education (HE) in 2003-4. As part of a HEFCE/DELNI funded project, all 134 disability offices in Higher Education Institutions (HEIs) in England and Northern Ireland were contacted by telephone and email, to…

From 1992 through 2003 the Chemical Engineering program at Arizona State offered an integrated series of core courses that taught students how conservation and accounting principles can be applied to describe engineering phenomena across disciplines. A brine-water mixing tank experiment was introduced in the third course in the series (ECE 394C:…

Based on the framework of human resource development and workplace educational needs, this study set focus on analyzing working adults' propensity toward attending online accounting MBA courses and whether specific content areas may be related to this fact. A sample of 100 graduate students enrolled in a top-ranked face-to-face Brazilian…

After students take their first exam in an accounting course, tax accounting and intermediate accounting in this case, their reactions to their test scores may be varied. This is their first major assessment of how they have performed in the class. The students in the class near the high end of the grading scale are going to be satisfied with…

As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

This testimony summarizes in four propositions results from a review of recent estimates of the net federal, state, or local costs of immigration and is designed to explore why these cost estimates vary so widely and how to develop more credible cost estimates. First, the testimony proposes that various studies of the cost of immigration agree…

This handbook for elementary and intermediate accounting is intended for teaching the basics of recording and calculating business transactions to students preparing to be accounting clerks. The guide begins with a description of the 2-semester course, a list of competencies to be developed, and the terminal objectives. The course outline for…

This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

This paper examines a variety of cash-generating school operations--student activity accounts, athletics, athletic user fees, other user fees, concessions, and cafeterias--and identifies areas where controls are needed. Specific techniques for ensuring effective cash controls are outlined. Internal-audit procedures are suggested that address the…

School-based budgeting decentralizes fiscal decisions and is usually adopted as part of a comprehensive school-based management plan. The practice requires cooperation, particularly from the school board, superintendent, and principals. The purpose of school-based budgeting is not to reduce costs but to improve school productivity by altering…

This handbook is an updated edition provided by the Illinois State Board of Education for school district treasurers. Its intent is to assist Class I county treasurers in performing their duties efficiently and effectively. The handbook is divided into four sections, the first of which outlines custodial role, eligiblity, term of office, salary,…

In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)