This study examines the impact of prior learning experience on students' approaches to learning (SAL). It compares SAL of accounting students admitted to university in Australia on the basis of Institutes of Technical and Further Education (TAFE) qualifications (TAFE-to-university) and through direct entry mode (Year 12-to-university). The…

The Elementary and Secondary Education Act (ESEA) is due for reauthorization, and Senator Tom Harkin and Congressman Chakkah Fattah have both proposed revisions to the comparability provision of the federal Title I program. Harkin's proposed legislation requires the use of per pupil expenditures, including actual teacher salaries, to demonstrate…

This study draws on the multi-theoretical approach to governance and the views of university chief executive officers (CEOs) to examine the extent to which internal auditing as a control mechanism is adopted in Australian public universities under an environment of change management. The findings highlight negative consequences of change and their…

In the last decade one of the largest IT investments has unarguably been Enterprise Systems (ES). Evidence suggests that this trend will likely continue. In 2006 for example, the ES market had a revenue growth of over 14%--more than $28 billion. Despite the continued interest from organizations with regards to ES, many are still reluctant to adopt…

Few studies have examined the empirical question of whether nontraditional students are different from traditional students in learning performance. This study explores this issue. Specifically, is there a performance difference between traditional and nontraditional students in the first course in accounting? The model regressed students'…

This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

Students in online and traditional classroom sections of an intermediate-level cost accounting course responded to a survey about their experiences in the course. Specifically, several items related to the instruction and learning outcomes were addressed. Additionally, student examination performance in the two types of sections was compared. The…

On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

This article takes a look at the early years of the Association of School Business Officials International (ASBO) and discusses how the organization was developed. To be successful, organizations must evolve, adapting to the changes in the profession and, thus, the changing needs of their members--and that is just what this fledgling group did.…

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

This paper provides a report on a study of innovation in postgraduate education in which a reflective learning journal was used for formal assessment purposes in a management accounting course. Prompted by the discourse on the shortcomings of accounting education in terms of learning processes, learning experiences and learning outcomes, the…

Learning objects have quickly become a widely accepted approach to instructional technology, particularly in on-line and computer-based learning environments. While there is a substantial body of literature concerning learning objects, very little of it verifies their efficacy. This research investigated the effectiveness of learning objects by…

Accounting standards state that the purpose of presenting earnings per share (EPS) is to provide financial statement users with information on the performance of a single entity. Yet, several textbook authors go further to state that EPS can be used to make comparisons among firms. In this article, the authors show that although EPS comparisons…

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the…

This study investigates the process of using journals that incorporated holistic approaches (cognitive, affective, spiritual, multiple intelligences, and inclusive education) to infuse passion, engage students in deeper reflection, and foster higher level personal skills reflected in the American Institute of Certified Public Accountants' (AICPA)…