Although institutional researchers devote a great deal of time mining and using student data to fulfill mandatory federal and state reports and analyze institutional effectiveness, financial and personnel information is also necessary for such endeavors. In this article, the authors discuss the challenges that arise from extracting data from…

The growth in Internet courses (E courses) and degrees is continuing but controls to insure academic honesty do not seem to be keeping pace with the growth in offerings. Responses to a questionnaire distributed to chairpersons of accounting departments relating to the use of controls for controlling academic dishonesty in E courses indicated that…

Bullying almost always occurs in the presence of peers, most of whom do not intervene to stop it. This study examined the role of attachment, empathy, and gender in predicting the behavior of 105 middle school students who reported being either (a) defenders who actively intervened to stop bullying, or (b) outsiders who were either not involved or…

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

The issue of whether institutions of higher education should cost account space and physical plant operating and maintenance expenses to their academic programs is examined. Space costing is cited as a philosophical base for cost accounting space, operating, and maintenance expenses to the individual academic unit of an institution. (Author/MLW)

Offers advice to schools and colleges attempting to bring their existing accounting procedures into conformity with "generally accepted accounting principles." Provides data categories for school asset lists and definitions of "cost" most frequently used in fixed asset management. (MLF)

The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace. In making decisions, both managers and investors often may need to make adjustments from one basis to the other. But do students really understand these concepts? This study uses an experimental…

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

This paper draws primarily on an ESRC-TLRP longitudinal study of early career professional learning, which focused on the first three years of employment of newly qualified nurses, graduate engineers seeking chartered status and trainee chartered accountants. The first section introduces the theoretical and methodological base provided by previous…

The present work aims to describe academic performance, school desertion and the emotional paradigm of the university students of the accounting school of the Benemérita Universidad Autónoma de Puebla (FCPBUAP). We have found that low academic performance is related to students' economic deficiency, which affects their concentration on their…

For many years the accounting profession has called for a change in the way accounting classes are taught. The AICPA in its Core Competency Framework (1999) has identified three core competency areas that are vital to future success. In this paper we present one successful way to meet this challenge by using a holistic approach to service learning…

Purpose: The purpose of this paper is to report on the rationale behind the use of a unique paper-based individualised accounting assignment, which automated the provision to students of immediate formative and timely summative feedback. Design/methodology/approach: As students worked towards completing their assignment, the package provided…

According to the Quality Assurance Agency, "Assessment describes any processes that appraise an individual's knowledge, understanding, abilities or skills", and is inextricably linked to a course or programme's intended learning outcomes. It also has a fundamental effect on students' learning where it serves a variety of purposes including…

Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The supplies inventory control system developed for Central Stores, a self-sustaining service center that purchases and warehouses office, laboratory, and hardware supplies, was called AIMS, An Inventory…