Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

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…

In this study, the authors examined ethical perceptions of Hispanic students by analyzing differences between (a) accounting and nonaccounting business majors and (b) women and men. The authors used the following five constructs: justice, relativism, egoism, utilitarianism, and deontology. Their study incorporated 12 moral characteristics into…

The purpose of this article is to identify factors that distinguish between Achievers and At Risk Students in Accounting 1A, and to explore how qualitative and quantitative research methods complement each other. Differences between the two groups were explored from both a quantitative and a qualitative perspective, focusing on study habits,…

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 document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

This report presents a perspective and analysis of the current state and future direction of the state higher education system in Virginia and recommends a comprehensive legislative package that will ensure the quality and economic viability of Virginia's system into the next century. Concerns about educational quality and state commitment to…

The task for the National Data Management Project is to share technological capabilities with the Head Start Community in order to implement improved services for children and families involved in Head Start. Many Head Start programs have incorporated technology into their programs, including word processing, database management systems,…

The purpose of the Student Career Introduction Program (SCIP) was to introduce minority and female students to careers in engineering, accounting, architecture, medicine, law, and computer science. In the 1986-87 program year, 30 students (20 females, 10 males) were selected to participate; of these, 14 were minority members (10 females, 4 males).…

Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

The present study was conducted to investigate the effects of peer collaboration and individual study as modes of practice, using the lesson content of a required introductory accounting course. The study also examined the effects of using content organizers on the practice worksheets. Data were analyzed using a 2 x 2 analysis of variance…

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

This annual report presents 1996-97 financial information on 22 church-related colleges, universities, and seminaries in Ontario, Canada, which are also affiliated with public universities. Fourteen tables present the data in summary form and include: (1) combined revenue and expense and changes in fund balances; (2) revenue and additions by…

This volume contains 14 papers on productivity, incentives, and financing in U.S. higher education, issues of particular urgency in light of revenue shortfalls, expenditure pressures, and controversies that have shaken public confidence in higher education. Part 1 contains two background papers: "Introduction" (Michael S. McPherson, Morton O.…