The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

The overriding objective when teaching accounting should be to help prepare students for a successful career as an accounting professional. To this end, employers and practitioners should be asked what skills they would like to see in their new employees. (JOW)

Considers the threat of embezzlement of college union funds and suggests ways that internal control policies and procedures can lower risk. Explains the crime of embezzlement and offers a case study of a typical embezzlement case in which other explanations for apparently missing funds were assumed until a long-term trusted employee was identified…

High school accounting courses focus on terms and procedures without providing scenarios or examples where accounting skills are applied in business. Business educators should integrate real-world situations into classroom activities so students can better realize how accounting procedures are used and their importance. (JOW)

This paper reports on an investigation comparing the employment salary of bachelor degree in accounting graduates with associate degree in accounting graduates two years after their graduation. Using hierarchical regression analyses, this study shows the predictive strength of participants' academic qualifications, age, gender, GPA, professional…

Exit interviews of university graduating seniors have been used to a very limited extent when evaluating academic programs. It is our belief that developing and implementing an exit interview plan stimulates faculty dialog and improves ongoing feedback for department program assessment. From 2001 to 2007, the Accounting Department at Towson…

This study describes the multifaceted components of an assessment process. The paper explains a novel approach in which an advisory council participated in a "fun," hands-on activity to rank-order learning outcomes. The top ranked learning competency, as identified by the advisory council, was the need for students to gain a better…

This book is for community leaders, librarians, library committees, volunteers, aid workers and others who are interested in the practical aspect of starting and maintaining a successful library. Throughout the developing world, countless dedicated people respond to the pressing need for information in their communities by helping to start a…

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

Just about everyone suspects that the rush to enrol distance-learning students in on-campus degrees tends to disadvantage them. Monir Mir and Abu Shiraz Rahaman set out to test this intuition, using accounting students as their guinea-pigs. (Contains 6 figures and 5 tables.)

Many challenges exist for high-stakes testing programs offering continuous computerized administration. The automated assembly of test questions to exactly meet content and other requirements, provide uniformity, and control item exposure can be modeled and solved by mixed-integer programming (MIP) methods. A case study of the computerized…

Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

The field of accountancy plays a vital role in the financial health of modern-day economies. It also attracts very large numbers of students, many for whom English is not their first language, who train in a variety of undergraduate and postgraduate programs at English-medium universities. Yet, surprisingly, the discourse of accountants has been…

Given the wide range of technologies available for use in education, the author tried to determine which technologies have widespread applications for accounting educators. This information can provide a basis on which faculty can determine which media are more appropriate or have practical applications in accounting curricula. In addition, the…

Schools are a stabilising feature in the unsettled lives of refugee students. They provide safe spaces for new encounters, interactions and learning opportunities. They also deliver literacy, the key to educational success, post-school options, life choices, social participation and settlement. Currently Australian schools are poorly funded and…