In this study, the author explored the extent to which students read the supplemental, in-chapter material contained in introductory accounting textbooks. A total of 668 students enrolled in 2002 spring and fall semesters at 3 universities in the southern United States participated in the study. The results showed that the participants considered…

This paper examines how differences in curricular design of undergraduate accounting programs influence pass rates on the Business Environment and Concepts Section of the CPA Exam. The association of the pass rate of a school's accounting graduates to the design of the schools accounting program and to other school characteristics was examined…

Impaired performance of skilled gestures, referred to as dyspraxia, is consistently reported in children with autism; however, its neurological basis is not well understood. Basic motor skill deficits are also observed in children with autism and it is unclear whether dyspraxia observed in children with autism can be accounted for by problems with…

A survey was conducted of Master of Business Administration (MBA) students in an accounting class at a university in the Northern United States to compare students' assessments of course effectiveness and overall satisfaction with the course. One group of students were enrolled in a traditional in-class section, and another group in a…

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

This handbook, written primarily to help faculty members with little prior experience in college or university budgeting, provides a self-help approach to basic budgetary matters. It describes the kinds of funds and other accounting terms found in college and university budgets as well as the accounting principles governing colleges and…

Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

Problems in educational cost accounting and a new cost accounting approach are described in this paper. The limitations of the individualized cost (student units) approach and the comparative cost approach (in the form of fund-function-object) are illustrated. A new strategy, an activity-based system of accounting, is advocated. Borrowed from…

The study developed a general method for analyzing the economic impact of international university students on a local or regional economy and applied the methodology to Michigan Technological University. Major findings included the following: international students accounted for $2,693,814 in total direct and indirect expenditures in the region…

In this paper, the first section of a three-part article, the author discusses applications of mathematical theories in business situations. He explores the use of logic and networks in counting and accounting problems. (SD)

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…

The illustrative method of teaching employed in most undergraduate accounting courses is becoming increasingly burdensome to professors and students due to the rapid proliferation of accounting and auditing professional standards and the increased complexity of the tax law. This teaching method may be near the breaking point in upper division…

The U.S. Department of Agriculture's (USDA) farm real estate value index is currently constructed with a modified Laspeyres weighted average formula, with the acreage weights changed approximately every 10 years. An analysis of acreage weights from 1974, 1978, and 1982 census data revealed, however, that substantial changes in real estate values…

California's 50% law requires that at least half of a community college district's expenditures per fiscal year be spent on instructional costs. These costs include the salaries of certificated instructors, salaries of such classified instructional personnel as aides and assistants, and employee benefits. A district's general expenditures include…