Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

The aim of this study is to explore students' perceptions of e-learning in a large undergraduate accounting class environment. E-learning technologies are increasingly widespread; however, they are often employed for technology's sake rather than directed by a pedagogic rationale. This study explores e-learning technology from the student's…

Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…

Motivated by concerns about the quality of accounting education and calls for a broader, more active approach to learning by numerous accounting educators and practitioners over the past 2 decades, the authors of this article sought to provide a framework and example materials to address those issues. The framework makes use of broad, economic…

Lots of things have changed since the baby boomers began overfilling postwar schoolhouses in the 1950s. The sparkling new buildings erected across the United States to handle the population surge have lost their luster, and in many cases, their functionality. This is not new information; in a 1995 General Accounting Office report, nearly half of…

A potential undesirable effect of multistage testing is differential speededness, which happens if some of the test takers run out of time because they receive subtests with items that are more time intensive than others. This article shows how a probabilistic response-time model can be used for estimating differences in time intensities and speed…

Purpose: The objective of this study is two-fold. First, it provides guidance to educators and trainers on establishing a cooperative learning environment. Second, it examines final-year undergraduate accounting students' opinions on the effectiveness of a cooperative learning environment in delivering generic skills for their future professional…

This article presents a reflection and comparison of two of my teaching pedagogical approaches for the Business Organisations Law curriculum to undergraduate non-law students at Charles Sturt University. The purpose is to compare and evaluate efficacy of a traditional, lecture-based learning (LBL) with a combination of LBL and problem-based…

This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…

Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students' case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their…

As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…

An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

This final report describes activities and accomplishments of a 3-year project at California State University Chico (CSUC) to reengineer the 2-semester elementary accounting course. The new model emphasized, first, shifting from the traditional view of the preparer of accounting information to that of the user; second, forcing the student to adopt…

The business education department of Hazelwood High School, St. Louis County, Missouri, has developed a prototype career education program that introduces students to specific jobs in the area of accounting. (LH)

Discussed the use of depreciation through an expense account and the development of financial policy designed to assist school management. (RK)