A study of undergraduate accounting students at Ngee Ann Polytechnic (Singapore) determined that the examination scores of students using an Internet site as an adjunct to learning in a financial accounting course were superior to those of students who did not and that scores for students who had previously failed the course were significantly…

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

In late 1994, the United States Securities and Exchange Commission (SEC) issued new rules applicable to issuers of municipal securities (including school districts) concerning disclosure to the investment community. Describes how SEC's existing Rule 15c2-12 has been implemented. Discusses its purpose, jurisdiction, obligated persons, written…

Offers suggestions for more effective teaching of the first course of accounting in terms of time, content, and process. Suggests the use of visual aids and the concepts approach. (Contains 18 references.) (JOW)

Less than 5 percent of charter schools have been shut down nationwide. Charter school advocates say closings prove that accountability measures already present in law and in practice are working. Critics counter that closings often reveal that more oversight is needed. Discusses fiscal mismanagement and the need for training. Summarizes…

This paper presents a bidding strategy that may be incorporated into case-intensive courses. The purpose of the bidding process is to equitably distribute credit when students are assigned cases of differing degrees of difficulty. The paper also collects data to help answer a basic research question regarding this device: Is there evidence of…

This article talks about eProcurement and examines why school districts are so slow to make the transition. Despite the billions of dollars that flow from schools each year in procurement spending, most K-12 districts in the United States, especially smaller ones, persist in using paperbased procurement models in which supplies are identified in…

Recent scandals have tarnished the integrity of the accounting profession, marking it with a modern version of the scarlet letter "A," which represented disgrace in Nathaniel Hawthorne's "The Scarlet Letter." In this study, the authors surveyed college business students on their perceptions of the accounting profession and examined how it can…

Students struggle with the subject of secured transactions under the Uniform Commercial Code. In this article, the author presents a method that uses balance-sheet information to help students visualize the difference between secured and unsecured creditors. The balance sheet is also used in the Uniform Commercial Code process, in which one must…

Framed by the accounting education change debate and growing national concern regarding student attrition, this paper examines the perceptions of first-year students as they commence their study of accounting at an Irish university. It explores a range of factors which impact on students' learning: their motives for entering higher education,…

What does a very active and successful auditor/accountant do when she is about to retire with adequate means but inadequate interest in traveling or golfing? She might decide to expand her adjunct work as instructor at the local university. To complement her professional knowledge of accounting and auditing, she might decide to take a few courses…

In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

Prior researchers have described how individuals prefer to learn with different types of activities. Vincent and others (2002) have reported that business students prefer kinesthetic and interpersonal modes of learning and prescribe their use in the international business curriculum. Based on their findings, this paper presents a compendium of…

Purpose: To determine what factors influence faculty's decisions to use technology in their classes, what factors prevent them from use, and whether there are differences among faculty by gender, ethnicity, rank, sub-areas, etc. in using instructional technology. Design/methodology/approach: A survey instrument was used to measure attitudes…

The accounting profession is in a state of flux--some might even say crisis. Recent ethical lapses, such as the Enron debacle, have called into question the professionalism of a few, tainting the reputation of many accountants. In this study, we examined the attitudes of accounting students at a comprehensive public university at the beginning and…