This article describes the Chaminade University (Hawaii) information management system which integrates the fiscal system, the chart of accounts, the general ledger, accounts receivable, budgeting, purchasing and encumbrances, accounts payable, and faculty contracts. Briefly described are the initial system, system revision, design concepts, data…

This article proposes that university department prestige can be measured by ability to place its doctoral recipients, as illustrated by analysis of accounting student placements. Resulting rankings of departments were evaluated for stability over time and against other program characteristics to illustrate the validity and uniqueness of the…

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

A survey of 120 top independent national liberal arts colleges ranked in "U.S. News and World Report" compared the structure of their financial reports to those of publicly held corporations. Results indicate that the colleges' forms strongly resemble those of corporations, but are not as readable as the corporate forms. (MSE)

Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

Describes the use of interactive television in distance higher education based on experiences of an accredited MBA program at Ball State University (Indiana). Discusses how graphics were designed and used to deliver accounting instruction and feedback to homework assignments. Describes the presentation software used. (AEF)

Discussion of fiscal management in the reformed higher education systems of Eastern/Central Europe begins with analysis of reform attempts in two British universities and relates them to Eastern and Central European issues. It is argued that institutions must adopt a holistic approach to managing change and for addressing various staff, structure,…

New, highly flexible accounting software packages have abandoned the rigidity of past systems and are designed to be easily customized to the school district's needs without programming. Process-based software integrates processes and work flow, allowing users to work across application and function boundaries, as well as organizational…

Bennett et al. (2000) refer to the notion of 'core skills' as an 'unfulfilled concept' (p. 48). Thus it is possible that different interpretations and values at the level of actual degree programmes may be hidden within this term. This study enquires into students' tacit notions of skills development within a specific degree programme and at a…

Studies conducted in the late 1980s and early 1990s reflected a gender imbalance in the accounting academy as the proportion of female professors fell far below the percentage of women accountants in practice. For a sample of doctoral-granting and nondoctoral-granting Association to Advance Collegiate Schools of Business (AACSB) institutions, the…

Higher education for the professions of accountancy, law and medicine faces multi-faceted roles as it attempts to be simultaneously an education, with the additional incorporation of training aspects, and a preparation for later professional study and work. As this article shows, these three professions are facing a knowledge explosion and it is…

This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

The goals of increasing student retention and the development of effective learning structures have led the faculty of the College of Business and Economics to experiment with freshman learning communities. In the fall of 1998, a total of 92 business and accounting freshmen were placed in cohorts of approximately 10 students. The students in each…

This study examined the relationship between level of experience and application of prior financial knowledge on the ability of auditing students and professionals to answer questions about financial statements. This study answers the following questions: (1) Is there a positive relationship between experience and the number of causal relations…

This manual provides a comprehensive set of definitions, rules, formats, and illustrations for use by public community and junior colleges in Texas to ensure consistent and uniform financial reporting. Chapter 1 provides an introduction to the manual, highlighting changes in requirements for Fiscal Year (FY) 1996. Chapter 2 presents general…