Purpose: The purpose of this paper is to examine whether gendered differences in occupational aspirations still appear when considering students with similar abilities who study competitively in the same achievement-oriented educational setting. Design/methodology/approach: The hypotheses stipulated an interaction between gender and year of study…

Big Four auditing firm Deloitte & Touche LLP USA may have found a way to address two of the top challenges for public accounting firms of the decade: finding and retaining qualified staff and recruiting new leadership. Deloitte is going to campuses across the United States in search of its next generation of talented accounting professionals…

This report provides comments from the General Accounting Office (GAO) on recommendations contained in the National Performance Review's (NPR) September 7, 1993, report which addressed ways to make the government work better and cost less. Generally, the GAO agrees with most of the NPR's recommendations and believes that successful implementation…

An inconsistency between American and British accounting methods led the author to this problem whose solution involves linear equations and geometric series. (SD)

Geometric series are developed from accounting problems involving percent interest. (SD)

The teacher developed audit simulation takes the student away from the textbook into the real work situation. (BP)

The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

Expert systems, rule-based knowledge systems, have been widely heralded as an important tool in management and accounting. Expert system shells have become available for personal computers, and accountants are investing in systems which are supposed to be capable of intelligent decisions. The limitations of rule-based knowledge systems are…

This student workbook on starting a small business is part of the entrepreneur training program at Ocean County (New Jersey) Vocational-Technical Schools. The workbook consists of 16 units containing goals and objectives, study questions, exercises, sample materials, and information sheets. Unit topics are as follows: being a small business owner;…

This document identifies the 32 semester hours of academic credit in six areas (behavioral science in business, business law, economics and management, accounting, office administration and communication, and office technology) recommended by the American Council on Education to be granted to those who have attained the Certified Professional…

Costs of producing milk rose 53 percent between 1975 and 1984 to $13.57 per hundredweight, whereas cash (out-of-pocket) costs rose 56 percent to $10.64 per hundredweight. Cash receipts, which measure gross production value, peaked in 1981 at $14.94 per hundredweight compared with $9.23 in 1975. Production costs in the Pacific region were more than…

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…