In 2002 the "Council of the Great City Schools" and its members set out to develop performance measures that could be used to improve business operations in urban public school districts. The Council launched the "Performance Measurement and Benchmarking Project" to achieve these objectives. The purposes of the project was to:…

The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

This eighth installment in the series on accounting theory pertains to stockholders' equity and its related conceptual, measurement and ethical issues. Coverage includes the associated theoretical, empirical, and popular literature. (Contains 5 footnotes.)

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

The rapidly changing environment in international business provides an excellent opportunity for instructors to design timely, adaptable, experiential learning, and open-ended cases. This paper presents and discusses how to prepare and use two such cases in the areas of bank accounting and international accounting. The cases can be offered and…

This paper offers a different perspective in measuring the value created by an organization. It does so in the context of an undergraduate course in managerial accounting. In order to break down the functional silo approach to problem solving that has become the model of traditional business education, applications of shadow accounting, the…

Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

The study compares the performance of distance learning students with full-time students in a traditional face-to-face learning environment. This study is one aspect of a larger research project designed to gain insight into factors that may influence the performance of distance learning students. The data used in the study represent the…

This paper presents several reasons why mission-based values, in this case Catholic Social Teaching (CST), should be incorporated into a university business curriculum. The CST tenets include the sanctity of human life; call to family, community, and participation; rights and responsibilities; option for the poor and vulnerable; the dignity of…

The authors of this study examine how evaluations made during an early stage of the structured interview (rapport building) influence end of interview scores, subsequent follow-up employment interviews, and actual internship job offers. Candidates making better initial impressions received more internship offers (r = 0.22) and higher interviewer…

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

Organizations such as the National Collegiate Athletic Association (NCAA) and the Knight Commission, as well as many members of the press, have debated for years whether intercollegiate athletics departments make money. In 2003, an NCAA study noted that 85 of the then 117 institutions in Division I-A, the highest competitive level of…

The Association to Advance Collegiate Schools of Business (AACSB) describes their accreditation as the "hallmark of business education." According to information at BestBizSchools.com (n.d.), "AACSB accreditation represents the highest standard of achievement for business schools worldwide. Being AACSB accredited means a business…

The quest to comprehend how cultural differences can impact learning is one of those intriguing challenges that continue to beguile some scholars and educational leaders even at a time that is characterized as globalized. This dissertation is a qualitative case study about teaching to culturally diverse populations and is primarily based on the…

Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…