Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited…

The author investigated the array of course topics in accounting information systems (AIS), as course syllabi embody. The author (a) used exploratory data analysis to determine the topics that AIS courses most frequently offered and (b) used descriptive statistics and econometric analysis to trace the diversity of course topics through time,…

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 nonappropriated fund instrumentalities (NAFI) and two foundations. The US Government Accountability Office (GAO) was asked to determine whether…

Podcasting is a relatively new and yet unproven technology, especially when pertaining to higher education. The goal of this research was to address the issue of the educational significance of podcasting review sessions in Principles of Accounting I, by systematically conducting experimental embedded design research to build a case for its…

This study involved the development of a new scale to measure high school teacher attitudes toward the inclusion of students with disabilities in regular education classrooms. A second aim was to examine the relationship of teachers' professional development regarding inclusion, their years of experience with inclusion, access to instructional…

The references included were drawn from the documents received and processed to date by the ERIC Clearinghouse on Educational Facilities, and are organized into the following sections--(1) school business, (2) maintenance and operations, (3) insurance programs, (4) property accounting, (5) purchasing, and (6) food service. (FS)

Discusses the benefits of having an inventory and appraisal of school buildings and equipment conducted annually by a professional appraisal company. (JG)

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

This study empirically examines the instructional value of online video lectures--videos that a course's instructor prepares to supplement classroom or online-broadcast lectures. The study examines data from a classroom course, where the videos have a slower, more step-by-step lecture style than the classroom lectures; student use of videos is…

This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting…

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

In its purest form, accounting is a method of communication, and many refer to it as the language of business. Although the average citizen might view accounting as a convoluted set of complex standards, the recent abuses of data have resulted in legislation and investor demands for timely and relevant information. In addition, global requirements…

In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…