This article presents a new model, generated through applied theory-building research methods, that helps human resource development (HRD) practitioners evaluate the return on investment (ROI) of organization development (OD) interventions. This model, called organization development human-capital accounting system (ODHCAS), identifies…

Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

A record of fixed assets is essential for intelligent decisionmaking relating to budgeting, forecasting, and insurance programs. (Author)

This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research. Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were…

The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course. This is accomplished by surveying academics and practitioners regarding their perceptions of the importance…

The simple view of reading (Gough & Tunmer, 1986) proposes that listening comprehension and decoding, properly measured, can account for all of the variance in reading comprehension. We assessed the simple view in community college students. In addition to listening comprehension and decoding, we included measures of oral vocabulary, nonverbal…

This research used a quasi-experimental design with two conditions to test the impact of active learning in the context of integrated instructional design. The control condition was a traditional approach to teaching an undergraduate strategy capstone class. The intervention condition was an undergraduate strategy capstone class that was designed…

Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

Explains the importance of comprehensive annual financial reports, including introductory, financial, and statistical sections. Advises school districts to pay special attention to the letter of transmittal, which should provide information on services, financial highlights, economic forecasting, accounting principles used, and other pertinent…

The corporate scandals of recent years have highlighted the failure of ethics, not only in corporate management, but also in the big accounting firms. For tax professionals, there is an inherent conflict of interest that makes studying ethics in the context of tax practice problematic. On the one hand, the tax professional is a client advocate…

Competition can either increase motivation by providing an added incentive or decrease motivation by threatening participants' sense of competence. The authors used two rounds of competition to examine whether competitions can be structured in ways that motivate high performance and do not discourage losers. Results indicated that a focus on…

Drawing on studies of teachers, accountants and pharmacists conducted in Canada, this essay examines models for assessing professional learning that currently enjoy widespread use in continuing education. These models include professional growth plans, self-administered tests and learning logs, and they are often used for regulatory as well as…