Explores the effects of accounting internships upon subsequent academic achievement. Reports that grade point averages and degree examination results of 10 Chinese University of Hong Kong students who had been interns were compared to scores of 236 accounting majors who had not. Concludes that internships increased student knowledge and…

One elementary teacher runs her classroom as a technology-based token economy. Students hold classroom jobs and use software to track money earned, manage checking accounts, and disburse classroom cash. The strategy boosts math and technology skills. A list of software programs is included. (SM)

School district administrators can decide whether food service components are operating cost effectively. Explains ways to determine costs of energy, personnel, and supplies and equipment. Two tables provide cost-responsibility checklists for school food services and contracted operations. (MLF)

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

Two Pennsylvania school districts have been simultaneously declared financially "distressed" and are operated by a court-appointed board of control. Describes legislation drafted to statutorily establish an early warning system so that the state can assist districts with management and budgeting advice before it becomes necessary to…

In a study of effectiveness of classroom assessment techniques (CATs) on student learning, two college accounting teachers each taught two classes, one using CATs and one not using them. Course results did not suggest greater learning in CATs classes, better student participation, or more positive attitudes. Further research is recommended on the…

Discussion of the future of electronic courses for higher education focuses on the results of an email questionnaire survey sent to accounting chairpersons. Nearly 65 per cent of the respondents indicated that electronic courses are simply correspondence courses presented with new technology and do not see them as particularly beneficial. (LRW)

Educators can learn from business people accounting models that can be applied to managerial accounting, integrated information systems, focused/activity-based costing, decentralized information, and mission-driven costing. A sidebar discusses measuring technology's impact. (MLF)

A major reason the quality of cost-benefit analysis (CBA) varies widely is inconsistent use of the social discount rate (SDR). This article offers guidance about the choice of the SDR. Namely, we recommend the following procedures: If the project is intragenerational (does not have effects beyond 50 years) and there is no crowding out of private…

Purpose: To provide a view of quality in accounting education from the perspective of a critical stakeholder group--academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education. Design/methodology/approach: Applying a framework for defining quality in higher…

The CPA Vision Project-2011 and Beyond) is a blueprint for the accounting profession of the 21st Century. From this visioning process the AICPA Core Competency Framework for Entry into the Accounting Profession (1999) was developed. It is from this framework that accounting educators are invited to adjust curriculum to provide students with the…

Fraud is a pervasive problem, and educating future business leaders, managers, and auditors about fraud is one way to attack the problem. This instructional fraud case chronicles the actual details surrounding a major embezzlement at a regional high school (RHS) that culminated in long federal and state prison sentences for the school's treasurer.…

This article focuses on Italy's Higher Education reforms and hotly debated developments. These developments are experience credits and online universities. The reform replaced the existing degree system, in which most undergraduate programs lasted four years--although the average graduate actually took more than seven years to earn a degree--with…

This audit report of State University of New York College at Old Westbury (OW) examined internal controls over cash, accounts receivable, student accounts, payroll checks, equipment and computer systems and whether these controls provided adequate safeguards and accurate records. The study audited the period April 1, 1993 through February 28, 1995…

This collection of seven essays from the Stanford Forum for Higher Education Futures focuses on how downsizing, quality management, and reengineering have are affecting higher education. An introductory paper, "Introduction: Change in Higher Education: Its Effect on Institutional Performance," (Joel W. Meyerson and Sandra L. Johnson)…