Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

Guidelines are offered for profitably disposing of surplus school property. Included are instructions for conducting building and site analyses and market studies. (MLF)

Compares the use of individualized self-paced and traditional instructional methods in elementary accounting, evaluating various student characteristics (i.e., age, sex, college grade point average, previous college-level business courses taken, prior work experience, and aptitude test scores) as predictors of student success under the…

The author notes the various present and future uses of keyboarding, the entering of alphanumeric data on a stationary desk-top unit with a typewriter-like keyboard on it. She states that teachers should prepare typewriting students for the transition to keyboarding according to acceptable standards used in offices. (MF)

Presents data on school district expenditures for budget years 1996-97, 1991-92, and 1986-87, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources.…

A new national survey of college fund raising practices suggests that colleges and universities are not following Council for Advancement and Support of Education (CASE) guidelines for campaign length and donation accounting. The voluntary standards seek to build uniformity and comparability in procedures, but many institutions continue to use…

Describes an exploratory study of the educational effectiveness of course Web sites among undergraduate accounting students and graduate students in business statistics. Measured Web site visit frequency, usefulness of each site feature, and the impacts of Web sites on perceived learning and course performance. (Author/LRW)

A study of a random sample of 40 of Wisconsin's 432 public school districts was conducted to see how 7 factors influenced a district's use of the standardized statewide accounting system, known as the Wisconsin Elementary and Secondary School Accounting System (WESSAS). (MLF)

Current practices of most state vocational rehabilitation programs concerning the use and reporting of benefit-cost results are reviewed, and problematic issues are identified. Empirical data from Minnesota illustrate alternative ways of reporting evaluation results relating to efficiency. The recommended accounting framework provides relevant and…

Considers critical thinking skills employment qualifications. Utilizing accounting classes as an example, offers guidelines for using literature to help students understand interactions between professional and business environments; and employing case studies to help students practice oral and problem-solving skills. Advocates consistency in…

Discusses the Government Accounting Standards Board (GASB) research concerning the identification of indicators of service efforts and service accomplishments. The GASB has proposed that financial reports should not only be useful in assessing accountability, but they should also assist in making economic, social, and political decisions. (six…

Reports on a study of accounting information systems that explored the interactions among influence factors (e.g., user participation in the development process, top management support, capability of information systems personnel, and existence of steering committees), contextual variables (e.g., organizational structure and task characteristics),…

Presents a Collin County Community College District study assessing the effectiveness of "writing to learn" techniques in four Principles of Accounting classes, two taught in a traditional format with homework, and two using daily student journals. Reports promising results in terms of grades and retention rates. (DMM)

Discusses searching from remote workstations by novice undergraduate users based on experiences at Furman University (South Carolina). Highlights include CD-ROM databases versus online searching, including costs; electronic resources at Furman University, including a special lab for biology and chemistry majors; front-end search aids; and software…

A project involved employers in the development of teamwork skills of undergraduate accounting students, with the aims of increasing student awareness of group dynamics and processes, and promoting more effective group work. Employers observed students working in small groups and provided feedback on skills. Students, staff, and employers were…