College administrators often overlook the valuable assistance than can be provided by the college internal audit unit as they implement principles of total quality management. This unit is in a good position to conduct performance audits of departments and programs, the results of which can provide meaningful information to assist in…

The value-added statement (VAS), relatively unknown in the United States, is used in financial reports by many European companies. Saint Bonaventure University (New York) has adapted a VAS to make it appropriate for not-for-profit universities by identifying stakeholder groups (students, faculty, administrators/support personnel, creditors, the…

Addresses the impacts of faculty rank and university mission (teaching vs. research) on self-reported use and intention-to-use multimedia instructional approaches in the classroom via responses to a survey of accounting educators. Findings suggest that university mission has a stronger influence than academic rank on faculty perceptions and…

The Finance Analysis Model builds a computerized reporting system that can separate costs by organizational setting, by function, by type or level of school, by individual schools, and by program. When these costs are cross-tabulated at each school, decision makers can communicate about how resources are being allocated and used. (7 tables, 15…

In this paper, we describe how our department recently incorporated a major service learning component into the curriculum. Specifically, we employed participation in the IRS's Volunteer Income Tax Assistance (VITA) program as an effective means of experiential and service learning for the past two years for Masters of Accountancy students. We…

This study is an empirical examination of possible differences between female and male accounting majors' managerial motivational traits, perceptions of ethical issues, ethical judgments, and ethical behavioral intentions regarding ethically equivocal business situations. Subjects were presented with two scales to measure their motivational…

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

Employers often consider graduates to be unprepared for employment and lacking in vocational skills. A common demand from them is that the curriculum should include "communication skills," as specific skills in their own right and also because of the central role that such skills can play in developing other desirable attributes. Current thinking…

In this article, the author explains the trend toward service learning projects in higher education and justifies their use in the field of accounting. He describes a service learning project that was used to directly address the development of the competencies listed in the Core Competency Framework created by the American Institute of Certified…

Rutgers University Libraries are using a Microsoft Access database to track the purchase of books requested by teaching faculty for use in the Reserve Collection. Reports are generated which show what is purchased, how money was spent. Combined with circulation figures and LC Subject areas, the database provides documentation of library support of…

This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

This article reports on the initial validation of the Fatherhood Scale (FS), a 64-item instrument designed to measure the type of relationship a male adult had with his father while growing up. The FS was validated using a convenience sample of 311 males. The assessment packet contained a demographic form, the Conflict Tactics Scale (2),…

This Accounting Occupational Competency Analysis Profile (OCAP) is one of a series of competency lists, verified by expert workers, that have evolved from a modified DACUM (Developing a Curriculum) job analysis process involving business, industry, labor, and community agency representatives from throughout Ohio. This OCAP identifies the…

This document presents results of an audit of the leasing practices of the State University of New York (SUNY) Health Science Center at Syracuse covering the period April 1, 1993 through June 30, 1995. The audit investigated whether the Center and the Center's Clinical Practice Management Plan members engage in appropriate and economic leasing…

This book is a guide to the major elements of planning and conducting capital campaigns for colleges and universities. Chapter 1 provides an overview of a capital campaign and reviews the elements needed before campaign planning begins. Chapter 2 offers some historical background of development programs, and discusses selection of a campaign…