A factor analysis was conducted of scores on the revised Learning Style Inventory of D. A. Kolb from 718 accounting students from 2 large state universities. Results support two bipolar learning dimensions different from those theorized and only one separate learning ability. Caution in interpreting scores is advised. (SLD)

States that the usefulness of expert systems has caused them to become more popular in the work environment. Discusses how to incorporate material on expert system concepts into introductory courses in accounting and statistics at the undergraduate level and in quantitative analysis at the graduate level. (Author)

Offers guidelines for school board members in building a school budget. Includes a sample budget timetable, basic financial facts about the school district that boards should have at hand, and how to monitor the budget after it is approved. (MLF)

Ideas from current economic theory are applied to the nation's attitudes toward higher education. Ideas about asymmetric market information, trust markets, nonprofit firms, and maximization on campus are discussed. Public relations problems concerning accounting, deficits, and interest arbitrage are identified. The need for increased efficiency…

Planning for and implementing the Financial Accounting and Standards Board's Statement of Financial Accounting Standards for nonpension retirement benefits gives colleges and universities an opportunity to assess and revise their retiree health benefit plans. However, assessment of the current plan, objectives of changes, projected impact, and…

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

Argues that the experiential case method is an effective teaching medium in business courses, providing realistic business situations for students' analyses. Describes how to integrate experiential case analysis with business communication. (SR)

Describes types of software including system software, application software, spreadsheets, accounting software, graphics packages, desktop publishing software, database, desktop and personal information management software, project and records management software, groupware, and shareware. (JOW)

Wisconsin's Waukesha County Technical College has been cited by the Government Finance Officers Association for prematurely recognizing property tax revenues. The outcome of the dispute will also affect other Wisconsin Technical Colleges and school districts in Wisconsin, Ohio, and Illinois. (MLF)

Colleges and universities historically have ignored the capital costs associated with institutional administration in their estimates of overall and per-student costs. This neglect leads to distortion of data, misunderstandings, and uninformed decision making. The real costs should be recognized in institutional accounting. (MSE)

In response to high attrition in accounting courses, Hudson Valley Community College began a "late start" program for students otherwise inclined to drop or fail the course, in which students can begin again up to four weeks after the semester is under way, at no cost. Results have been encouraging. (MSE)

An effort to enhance quality and efficiency at the University of Florida was designed to produce quick results without involving many employees and focused on the accounts payable department. Flowcharting identified inefficiencies and pinpointed opportunities for improvement in labor-intensive processes, mailings, check registers, reports,…

Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

The CO/OP (founded in 1973 as the Massachusetts Association of School Business Officials Cooperative Corporation) has created and produced administrative software for schools. Describes two areas in which software can increase revenue and provide protection for personnel: (1) invoice/accounts receivable for the rental of school space; and (2) an…

In an accounting class in which 25% of grades were derived from group work, students completed peer evaluations. Regression analyses revealed that accounting majors and students with higher grade point averages received higher peer evaluations. Higher group homework and class participation grades were associated with higher peer evaluations. (SK)