The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

Discusses a set of criteria that could be used for a basic accounting problem, eventually questioned by most accounting students, that of determining if an expenditure should be capitalized and depreciated over some useful life, or if it should be currently expensed. (Author/JS)

A plan for the complete coverage of Federal income taxes in bookkeeping and accounting classes. (Editor)

Discusses the importance of developing student understanding of accounting concepts, principles, and controls. (JS)

A proliferation of terms concerning the accounting concept of the book of original entry. (MU)

Suggests an effective way to teach accruals by relating the topic to things that are familiar to students. (Author)

Stresses the necessity of supplementing accounting texts with detailed financial statement analysis, and discusses methods of presenting the subject. (SK)

Discusses the translation (conversion) of financial statements of a foreign subsidiary into the currency of the parent company. (JOW)

Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

This article describes multistage tests and some practical test development considerations related to the design and implementation of a multistage test, using the Uniform CPA (certified public accountant) Examination as a case study. The article further discusses the use of automated test assembly procedures in an operational context to produce…

The goal of this research project is to investigate whether the use of a personal response system ("clickers") in the classroom increases student participation and discussion and its impact on the quality of the discussion in undergraduate accounting courses. While many studies conducted regarding the use of clickers rely on student…