The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to "work hard". Aims: This paper examines the impact…

A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

This research explores the development of issues surrounding and reactions to the use of non-accounting stories in accounting to engage and motivate first-year students. The stories were drawn from the students' main areas of study. Students were challenged to draw analogies between a story and accounting. This process allowed them to create…

The author used a corporate code of ethics as a roadmap to create 18 scenarios for assessing business students' ethicality as measured by their behavioral intention. Using a logistic regression analysis, the author also examined 8 factors that could potentially influence students' ethicality. Results indicate 6 scenarios related to 5 areas of the…

As oil prices fluctuate widely and a worldwide recession grows, people are seeing a fundamental shift in the U.S. economy and in consumer buying behavior. This shift is forcing every organization to maximize its efficiency in order to remain profitable and is thereby creating a higher demand for new staff who have management and project management…

The specific objective of this project was to train coordinators to open new extension classes and effectively facilitate existing extension classes offered by the Assemblies of God Bible Institute (AGBI) in Belize. Extensive biblical and literary research and a thorough evaluation of current extension classes led to the development of a…

This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported…

This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

This article, the seventh in the series, presents accounting for liabilities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this set of accounting elements.

The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

The author of this article is an English teacher and a certified public accountant at the same time. When he was offered a position teaching business communication in an MBA program, he was delighted to know that he can actually dovetail his two contrasting careers. In this article, the author relates his experiences and the benefits of…

This paper discusses the findings on factors perceived to mitigate educators from incorporating IT skills in their taught unit(s). The factors are discussed under three main categories, which are academic staff-based barriers, environmental-based barriers and student-based barriers. These barriers should be considered in order to encourage the…

In this paper, I describe an assignment designed to give students an intermediate level of understanding of the causes of the crisis using online educational resources widely available on the internet. I implemented the assignment in an undergraduate intermediate accounting course. Feedback from students indicate the assignment enhanced their…