This paper discusses the findings on factors perceived to mitigate educators from incorporating IT skills in their taught unit(s). The factors are discussed under three main categories, which are academic staff-based barriers, environmental-based barriers and student-based barriers. These barriers should be considered in order to encourage the…

A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

This research explores the development of issues surrounding and reactions to the use of non-accounting stories in accounting to engage and motivate first-year students. The stories were drawn from the students' main areas of study. Students were challenged to draw analogies between a story and accounting. This process allowed them to create…

The author used a corporate code of ethics as a roadmap to create 18 scenarios for assessing business students' ethicality as measured by their behavioral intention. Using a logistic regression analysis, the author also examined 8 factors that could potentially influence students' ethicality. Results indicate 6 scenarios related to 5 areas of the…

As oil prices fluctuate widely and a worldwide recession grows, people are seeing a fundamental shift in the U.S. economy and in consumer buying behavior. This shift is forcing every organization to maximize its efficiency in order to remain profitable and is thereby creating a higher demand for new staff who have management and project management…

Accounting controls are primarily concerned with methods and procedures that safeguard an entity's assets and ensure the reliability of its financial records. This article discusses internal control objectives as applied to educational institutions, outlines specific steps necessary to develop an effective internal control system, and mentions…

Background: Facing highly competitive and changing environment, cultivating citizens with problem-solving attitudes is one critical vision of education. In brief, the importance of education is to cultivate students with practical abilities. Realizing the advantages of web-based cooperative learning (web-based CL) and creative problem solving…

In this paper, I describe an assignment designed to give students an intermediate level of understanding of the causes of the crisis using online educational resources widely available on the internet. I implemented the assignment in an undergraduate intermediate accounting course. Feedback from students indicate the assignment enhanced their…

This study examines work preferences of 984 students across 6 disciplines within a business school--accounting, finance, information technology/decision science, management and international business, marketing, and hospitality management. Differences are found on 11 of the 17 measures. As predicted, we found that (a) accounting, finance, and…

This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

This article, the seventh in the series, presents accounting for liabilities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this set of accounting elements.

The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

The author of this article is an English teacher and a certified public accountant at the same time. When he was offered a position teaching business communication in an MBA program, he was delighted to know that he can actually dovetail his two contrasting careers. In this article, the author relates his experiences and the benefits of…

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…