Responses from 608 certified public accountants who had mentors showed that biological sex was not related to mentoring, but gender role orientation was. Those with androgynous sex role orientation reported more mentoring functions than did those with masculine or feminine orientations. (SK)

Scores on the Watson Glaser Critical Thinking Appraisal and other data from 96 students in an auditing class were subjected to multiple regression analysis. Students with higher scores and grade point averages (GPAs) performed better on the third and fourth exams; only GPA predicted performance on the first two exams. Age and gender were not…

Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

Cooperative-learning activities were implemented in one of two sections of an accounting class. The problem of "free riders"--students who do not participate fully in cooperative-learning groups--was reduced by having group members rotate midway through the course. (SK)

A Difficulty Index was used to calculate the degree of difficulty in applying Knowles' adult education principles relative to material structure, student maturity, objectives, class size, and schedule to an accounting course. The course involved a significant amount of student self-assessment. (SK)

Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

Students in financial accounting were exposed to three teaching methods for one-third semester each (chalkboard, overhead projector, presentation software). No overall student learning differences were found, but students performed better on quizzes and exams when their preferred method was used. (SK)

The accounting lab at the Pinkerton Academy in Derry, New Hampshire, encompasses the learning of theory, concepts, skills, technology, and work-related competencies, and gives students the opportunity to explore the accounting field.(JOW)

Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)

This study presents evidence on the insight of accounting students and recruiters about the importance (to students) of six job attributes. Both students and recruiters underemphasized the importance of compensation; recruiters overestimated the importance of firm type; both groups overestimated the importance of opportunities for advancement and…

A survey of 114 business schools found that, in response to the American Institute of Certified Public Accountants' membership requirement of 150 semester hours and a bachelor's degree, most schools encourage students to obtain master's degrees. Accounting education has increased in cost, but has not become broader and more liberal, as was…

Comparisons of students' representations of financial accounting concepts with the knowledge structures of experts were depicted using Pathfinder networks. This structural approach identified the level of students' understanding of concepts and knowledge gaps that need to be addressed. (SK)

This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…