By convention U.S. bond markets announce the actual price of a bond as the sum the quoted price plus accrued interest. The economic meaning of accrued interest and its role in this price announcing convention is generally misunderstood by accounting textbook authors who mistakenly provide accrued interest with both an economic and administrative…

The central aim of the present study was to examine the levels of job satisfaction among accounting and finance academics in Irish higher education institutions. Additionally, this research sought to uncover the factors linked to the overall job satisfaction of these teachers. The findings showed that while, participants were generally satisfied…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Students are most likely to drop out of university when first attending. This article analyses the use of technology in supporting the transition process of "first time" university students enrolled in a second-year accounting course. Study-MATE, a study skills program utilising the university's learning management system (LMS)--Blackboard, Google…

Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness of cheating in online business courses as well as their opinions regarding the credibility of…

In response to Bloom and Webinger (2011), this article examines the basic idea that the Bloom and Webinger article promotes: the integration of global financial crisis (GFC) topics within accounting courses, the way in which this idea can be implemented, and the way a class can be stimulated in order to encourage higher participation in both the…

Tuesday, 22 February was the second day of the University of Canterbury (UC) in Christchurch, New Zealand 2011 academic year and the author was preparing lectures for Accounting Theory (ACCT311) in his sixth-floor office of the Commerce building when a 6.3 magnitude earthquake struck. Although no university buildings collapsed, it soon became…

Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

This paper describes a video case discussion project based on the IMA's Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the…

In this article, the author describes the use of an electronic quiz on a trial basis as a means of improving students' awareness of academic misconduct issues and their understanding of how to avoid those issues. The quiz integrated several new factors into information-sharing processes, increasing feedback to both students and staff. It was by no…

This article highlights the work of three faculty members across two different professional development seminars at LaGuardia Community College. It illustrates how their work was guided and is linked together by a common thread--the use of ePortfolio to foster integrative social pedagogy--as a result of their participation in these seminars. This…

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

The federal government pays for a wide range of goods and services that are expected to be useful some years in the future. Those purchases, called investment, fall into three categories: physical capital, research and development (R&D), and education and training. There are several economic rationales for federal investment. It can provide…

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…