The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

This article discusses how the author used an integrated course design model to create new learning activities in her course on federal taxation. The shoebox case--a simulation where students are given realistic documents to use in preparing a tax return--gave her students an opportunity to construct new knowledge. This activity supported the…

This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to…

This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a…

The Joint Accounting Group (JAG) has as its primary goal to develop a capability to provide uniform transactional finance data at the institutional level. Such data should effectively meet the needs of public reporting, institutional financial management, and program planning. The group believes that the attainment of this goal requires uniformly…

This data processing application handbook is designed to be used in conjunction with a previous work published by the U. S. Office of Education entitled, Financial Accounting: Classifications and Standard Terminology for Local and State School Systems (see ED 081 103). It provides school systems with the capability of implementing a user designed…

Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

The Systems Development Life Cycle (SDLC) project was designed for use by an accounting information systems (AIS) class. Along the tasks in the SDLC, this project integrates students' knowledge of transaction and business processes, systems documentation techniques, relational database concepts, and hands-on skills in relational database use.…

In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical…

Current political and economic discourses position employability as a responsibility of higher education, which deploys mechanisms such as supervised work experience (SWE) to embed employability skills development into the undergraduate curriculum. However, workplaces are socially constructed complex arenas of embodied knowledge that are gendered.…

This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

In a previous article (Bellamy et al., 2003), the authors reported on survey research that investigated reasons why academics from business disciplines enter and remain in academia, and the conditions they deem necessary to creating ideal work satisfaction. For both entering and remaining, as well as in achieving ideal work satisfaction, the most…

The Governmental Accounting Standards Board (GASB) has two major distinctions: national recognition for determining Generally Accepted Accounting Principles for state and local governments, including school districts, and its commitment to due process. This article urges GASB's 11,500 constituents to participate fully by responding to discussion…

This report is the result of an audit of selected financial management practices of the State University of New York (SUNY) at Albany for the period April 1, 1992 through July 31, 1994. The audit addressed the following practices: cash, payroll, purchasing, revenue accounting, accounts receivable, and computer contingency plans. The report…

Proposes a workable, if modest, system of human resource accounting that can be implemented today with beneficial results to organizations, their members and potential shareholders. (Author/IRT)