The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

Survey responses from 209 of 290 accountants showed that 62% did not think high quality teachers must be high quality researchers, 75.8% disagreed that good researchers must be good teachers, 68.9% believe good teachers tend to be underrewarded, and 62% thought research counts too much in tenure decisions. (SK)

This article defines the problem of identifying a vast and often ignored market of potential accounting majors and describes a program undertaken by Wayne State University in Detroit, Michigan, to reverse this decline without compromising the quality of the program. (JOW)

A profile of the 305 accounting chairholders in the United States in 1992 shows that rapid increase took place in the 1980s and early 1990s. Areas of specialization have broadened to include auditing, taxation, systems/computers, and international accounting. (JOW)

The relationship between performance on four test formats (multiple-choice theory, multiple-choice quantitative, open-ended theory, open-ended quantitative) and scores on the Kolb Learning Style Inventory was investigated for 49 accounting students. Learning style was significant for all formats except multiple-choice quantitative. (SK)

Recently, a question was raised as to whether the multidimensionality of some professional licensing exams is due to the administration of subtests measuring conceptually distinct skills or, alternatively, strategic preparation on the part of groups of examinees attempting to cope with the demands of multiple hurdle certification systems. This…

This paper presents the U.S. Department of Education's Fiscal Year (FY) "2010 Annual Performance Report" (APR). This report provides detailed information on: (1) the status of strategic goals, and (2) the outcomes of the strategic performance measures identified in the Department's "FY 2007-2012 Strategic Plan" and updated previously in the "FY…

Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…

Standard spreadsheet functions cannot compute bond yields if both the settlement and maturity dates fall on other than an interest payment date. Using reciprocal cell references, the RATE function is enhanced to overcome this limitation. An appendix extends the enhancement procedure to the IRR function. The procedure demonstrated has applications…

This study explores the knowledge-seeking processes among professionals, highlighting three core questions: What induces professionals to engage in continuous learning? What makes them strive for something beyond the immediate obvious goal or situation? How can we theorise practice in a way that allows for engagement and engrossment--the emotional…

This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

Many students experience difficulties when they try to get good grades in their accounting classes, and they are searching for answers. There is no single answer. Getting a good grade in an accounting class results from a process. If you know and understand the process--and can apply it--then your chances are much improved for getting a good…

This third and final volume of the 2007-08 edition of "Trends" focuses on the resources that Canadian universities have to support their teaching and research activities. The volume begins by comparing the combined funding for teaching and research in Canadian universities with higher education funding in some of its most important…

The purpose of this research is to evaluate the impact and effectiveness of on-line homework in principles of accounting classes. We surveyed students to determine their degree of satisfaction with on-line homework and their perceptions about its effectiveness in enhancing their learning. We also gathered data to determine the extent of online…

Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…