International research findings and anecdotal evidence alike suggest that new accountancy graduates often begin their careers with inadequate oral communication skills. However, there is a lack of well-grounded empirical data concerning precisely what accountancy employers mean by "oral communication" and what specific skills they value…

Green national accounting has existed in a variety of forms for just over thirty years. Having essentially begun as environmental cost adjustments to Gross Domestic Product, green national accounting now includes such indicators as the Genuine Progress Indicator, Genuine Savings, and the Ecological Footprint. This paper serves as an overview or…

First year accounting has generally been perceived as one of the more challenging first year business courses for university students. Various Classroom Assessment Techniques (CATs) have been proposed to attempt to enrich and enhance student learning, with these studies generally positioning students as learners alone. This paper uses an…

Current economic conditions have changed the dynamics of all employment, including accounting, which traditionally has had a supply shortfall. CPA firms are beginning to lay off experienced people for the first time in ten years, while still hiring new staff accountants. The AICPA Vision 2011 Project has added soft skills to the list of core…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

With most school districts all over the country scrambling to cover educational funding shortfalls and increasing class sizes, at least one state governor is publicly questioning why all school districts don't contract custodial services. School district administrators are facing the increasing budget cuts pressure to consider (or reconsider)…

Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

A common theme among faculty at many universities is that student motivation to learn is lacking in the classroom. The primary concern of today's students is to obtain A and B grades regardless of demonstrated proficiency in the subject matter. Concern about students' motivation to learn is evident at the accounting educator's conference known as…

Congress and other watchdogs have grilled colleges in recent years for what some regard as the excessive pay of their chief executives. This article reports that a "Chronicle" analysis has found that presidents and chancellors are a minority of the highest-compensated college employees. Chief executives accounted for only 11 out of 88…

Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to "work hard". Aims: This paper examines the impact…

The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

The specific objective of this project was to train coordinators to open new extension classes and effectively facilitate existing extension classes offered by the Assemblies of God Bible Institute (AGBI) in Belize. Extensive biblical and literary research and a thorough evaluation of current extension classes led to the development of a…

This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported…