Among the many reasons for choosing an academic major are stereotypes that students hold of particular occupations and the degree to which they believe that their personalities match those stereotypes. We examined relevant personality characteristics (i.e., achievement motivation, conformity, conscientiousness, creativity and extroversion) of 899…

Recent developments in the global business environment have led to important changes in accounting/auditing regulations, and have implications for the business school curriculum. While many of these issues are covered in advanced accounting courses, generally taken only by majors, the issues are sufficiently important that nonaccounting majors, at…

Purpose: A growing body of literature on organizational learning suggests that companies or organizations with a learning capability can gain a competitive advantage. The argument is that learning organizations are better at knowledge transfer and generating new knowledge to solve problems. The objective of this study is to examine empirically if…

This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

Self-regulated learning skills have been shown to positively impact academic achievement in educational settings. This same set of skills becomes critically important as graduates enter today's dynamic work environment. That environment increasingly requires accountants and other professionals to be lifelong learners. This study is a response to…

Purpose: The demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing…

Increasingly, internship has become an essential component of the undergraduate programme. It provides students with a smooth transition from the on-campus environment to the working environment. It is often viewed as a "win-win" situation for both the intern and the intern's employers. Students are able to learn about the profession and…

It's no surprise that school districts are as vulnerable to fraud as the private sector or any other segment of government. Crimes in districts include collusion with outside vendors who provide kickbacks to employees, misuse of district-issued credit cards, embezzlement of district funds, and theft of district property. "Fraud happens…

Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…

The present study was to respond to the students' low implicit grammar knowledge and, therefore, was concerned with its improvement. The subjects of the study were twenty-six students of the first semester accounting students of State Polytechnic of Malang. The strategy used was semantico-syntactic translation practice, which proceeded through…

Integrating enterprise system applications within the accounting curriculum has been a major challenge for over eight years. Enterprise systems education is surprisingly well documented within the literature of enterprise system education. Not surprisingly, most of these papers provide a descriptive study of individual experiences of an…

In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course…

In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and…

This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student…

Market forces have driven American higher education from a public good regime to an academic capitalist regime. To examine how this regime shift influences the quality of business education in the US, we use field of specialty, institutional characteristics, demographics, and personal achievements to predict faculty income from inside and outside…