This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

In general, the two basic methods for recording exchange transactions are to record them at gross, and then account for the discounts that are taken, or record them at net, and adjust for discounts that are not taken (are lost). Most principles texts cover only the gross method, and some do not even deal with the discount issue at all. Others may…

This study explores the factors that influence a student's choice of major along with students' perceptions of accounting classes and the accounting profession The results indicate that students are most strongly influenced in their choice of major by a genuine interest in the subject matter. This finding is the same regardless of major and…

This article reports the substance of an interview with Grady R. Hazel, Executive Director of the Society of Louisiana Certified Public Accountants (CPAs). Hazel has been director of the Society of Louisiana CPAs since 1995. The 6,500-member organization is headquartered in Kenner, a suburb of New Orleans. A native of Baton Rouge, Hazel has been…

The authors investigated the effects of professional experience and group interaction on the information that information technology professionals and graduate accounting information system (AIS) students request when analyzing business cases related to information systems design and implementation. Understanding these effects can contribute to…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

In today's organizations team work has become an integral part of the day-to-day routine. For this reason, University professors are including group projects in many courses. In such group assessments, we advocate the use of interdisciplinary teams, where possible. As a case study, we report an interdisciplinary group technical project with…

Discusses compensated absences such as future vacation, sick leave, and other absences that must be recognized for accounting and financial reporting purposes. Explains Governmental Accounting Standards Board distinctions between governmental and proprietary fund models. School districts and municipalities must now account for compensated…

A detailed appraisal of building replacement costs and an inventory and evaluation of school assets are essential for insurance, property control, budgeting, and long-term planning. Guidelines are provided for implementing a new system or reviewing an existing one. (MLF)

A school district audit committee has the capacity to unearth pertinent information about the operating efficiency and effectiveness of a school district, as well as providing a more professional audit. (Author/WM)

Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

The Governmental Accounting Standards Board is reevaluating the present structure of governmental accounting. This article examines the present status of accounting for compensated absences and the potential accounting changes that may occur. (MLF)

By means of an analysis of the genre of the audit report, this study highlights the respective roles of linguistic and contextual analysis in genre analysis, if the results are to be of maximum use in ESP course design. On the one hand, based on a corpus of current and authentic written auditors' reports produced in a large international Hong Kong…

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research…