Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home…

The short form of the Bem Sex Role Inventory (BSRI) contains half as many items as the long form and yet has often demonstrated better reliability and validity. This study uses exploratory and confirmatory factor analytic methods to examine the structure of the short form of the BSRI. A structure noted elsewhere also emerged here, consisting of…

Learners preferentially take in and process information in diverse ways whilst teaching methods also vary presenting the possibility for mismatching teaching methods with learners' preferences leading to disengagement, ineffective learning and potential underperformance. Different research instruments have been used in the past to assess the…

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

The U.S. Government manual for school accounting is due to be revised this year. (RA)

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the "spacing effect"). This would suggest that students should learn better when taking courses that are scheduled over…

The classic question, "Should business schools teach ethics?" is not often asked anymore given the drip, drip, drip of business corruption reported in the news. Even skeptics allow that business ethics education could not hurt and might improve the ethics of business leaders. Furthermore, universities, colleges, and business accrediting…

A child care center's financial health depends on collecting and processing payments. It is one of the most time-consuming and unpleasant administrative tasks. Fortunately, it's an area where the smart use of technology can provide dramatic benefits. This article discusses various tools and technologies that can be used by child care centers to…

As a result of globalization and the growth and complexity of both domestic and international bodies requiring accountants, the need for highly sophisticated training and specific certification is mandatory. Students seeking career positions in the field of accounting are amazingly left without the easy access to certification that one might think…

While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

This paper provides a comparative analysis of the learning approaches of students taking their first course in accounting at a United States or an Irish university. The data for this study was gathered from 204 students in the U.S. and 309 in Ireland, using the Approaches and Study Skills Inventory for Students (ASSIST, 1997) which measures…

Like other members of the academy, accounting professors are challenged to improve student learning. We must help students move beyond the "bean counter" role and develop higher-level skills such as analysis, synthesis, and problem-solving. The Significant Learning Taxonomy was used as a template to improve learning in an introductory accounting…