This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…

This paper presents the findings of a field study conducted to ascertain the perceptions of first year accounting students concerning the integration of computer applications in the accounting curriculum. The results indicate that both student cohorts perceived the computer as a valuable educational tool. The use of computers to enhance the…

Accounting educators continuously seek ways to effectively integrate instructional technology into accounting coursework as a means to facilitate active learning environments and address the technology-driven learning preferences of the current generation of students. Most accounting textbook publishers now provide interactive, web-based learning…

This "Rejoinder" responds to criticisms made by Simon Hussain (2011) about the construction and operation of the "Association of Business Schools' (ABS) Academic Journal Quality Guide". In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of…

Compared with course management software (e.g. Blackboard and WebCT), the content and technology offered by a textbook website (TBW) is relatively costless to universities and professors, and is a potentially valuable tool that can be leveraged to help students learn course material. The present study uses the extended Technology Acceptance Model…

The presented merger and acquisition classroom exercise is based on a real yet incomplete transaction transpiring during the period of the class. The approach enables adult students to apply their previously acquired business experience to a strategic analysis project facilitating the development of group communication, critical thinking, and…

The authors surveyed faculty at AACSB-accredited schools regarding the learning goals and measures for their accounting programs as well as course objectives for the introductory tax course. They found over 50% of respondents were still developing their learning goals and measures and only 18% of respondents had completed 2 or more rounds of…

In preparing this report, reviewers visited a sample of four colleges, detailed in Appendix 1. They also drew on the findings of published Education Scotland external reviews of colleges, and examined other relevant publications and reports. They consulted and held focus groups with key stakeholders, including the Scottish Qualifications Authority…

Theodore Roosevelt said, "To educate a person in mind and not in morals is to educate a menace to society." With this quote in mind, this paper describes three ethical issues in the discipline area of accounting. The format of the paper is to first provide background information on the ethical question or scenario then to provide a…

Research has revealed that students in online classes may have higher rates of attrition than those in traditional face-to-face classes. Effective teaching and learning in an online environment requires different pedagogical skills than those used in traditional face-to-face classes. Online courses must focus on the quality of interaction. As an…

The Graduate Management Admission Council (GMAC) Application Trends Survey is the industry source for comprehensive statistics and timely insights into the demand for graduate management education worldwide. Since 2000, this survey of admission professionals has provided information on application volume trends, applicant pool composition,…

This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

The purpose of this study was to examine the effectiveness of using an audit simulation product in a classroom setting. Many students and professionals feel that a disconnect exists between learning auditing in the classroom and practicing auditing in the workplace. It was hoped that the introduction of an audit simulation tool would help to…

In manufacturing today, nothing is more important than giving a customer a clear and straight-forward accounting of what their money has purchased. Many potentially promising return business orders are lost because of unclear, ambiguous, or improper billing. One of the best ways of resolving cost bargaining conflicts is by providing a…