Integrating enterprise system applications within the accounting curriculum has been a major challenge for over eight years. Enterprise systems education is surprisingly well documented within the literature of enterprise system education. Not surprisingly, most of these papers provide a descriptive study of individual experiences of an…

In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course…

In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and…

This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student…

Market forces have driven American higher education from a public good regime to an academic capitalist regime. To examine how this regime shift influences the quality of business education in the US, we use field of specialty, institutional characteristics, demographics, and personal achievements to predict faculty income from inside and outside…

International research findings and anecdotal evidence alike suggest that new accountancy graduates often begin their careers with inadequate oral communication skills. However, there is a lack of well-grounded empirical data concerning precisely what accountancy employers mean by "oral communication" and what specific skills they value…

This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

First year accounting has generally been perceived as one of the more challenging first year business courses for university students. Various Classroom Assessment Techniques (CATs) have been proposed to attempt to enrich and enhance student learning, with these studies generally positioning students as learners alone. This paper uses an…

Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

A common theme among faculty at many universities is that student motivation to learn is lacking in the classroom. The primary concern of today's students is to obtain A and B grades regardless of demonstrated proficiency in the subject matter. Concern about students' motivation to learn is evident at the accounting educator's conference known as…

Congress and other watchdogs have grilled colleges in recent years for what some regard as the excessive pay of their chief executives. This article reports that a "Chronicle" analysis has found that presidents and chancellors are a minority of the highest-compensated college employees. Chief executives accounted for only 11 out of 88…

Current economic conditions have changed the dynamics of all employment, including accounting, which traditionally has had a supply shortfall. CPA firms are beginning to lay off experienced people for the first time in ten years, while still hiring new staff accountants. The AICPA Vision 2011 Project has added soft skills to the list of core…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

With most school districts all over the country scrambling to cover educational funding shortfalls and increasing class sizes, at least one state governor is publicly questioning why all school districts don't contract custodial services. School district administrators are facing the increasing budget cuts pressure to consider (or reconsider)…