By means of an analysis of the genre of the audit report, this study highlights the respective roles of linguistic and contextual analysis in genre analysis, if the results are to be of maximum use in ESP course design. On the one hand, based on a corpus of current and authentic written auditors' reports produced in a large international Hong Kong…

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 nonappropriated fund instrumentalities (NAFI) and two foundations. The US Government Accountability Office (GAO) was asked to determine whether…

Podcasting is a relatively new and yet unproven technology, especially when pertaining to higher education. The goal of this research was to address the issue of the educational significance of podcasting review sessions in Principles of Accounting I, by systematically conducting experimental embedded design research to build a case for its…

This study involved the development of a new scale to measure high school teacher attitudes toward the inclusion of students with disabilities in regular education classrooms. A second aim was to examine the relationship of teachers' professional development regarding inclusion, their years of experience with inclusion, access to instructional…

Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

Explains the importance of comprehensive annual financial reports, including introductory, financial, and statistical sections. Advises school districts to pay special attention to the letter of transmittal, which should provide information on services, financial highlights, economic forecasting, accounting principles used, and other pertinent…

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination course. Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford. Wayne Manufacturing has some conditions present that put it at risk for…

Financial accounting methods fall short of fully accounting for the relative sustainability of college and university operations. Management of social, environmental, and economic performance will be aided by changes to and new developments in financial accounting practices to complement other indicators of sustainability.

Since the ratification of the Sarbanes-Oxley Act of 2002, both publicly traded companies and their respective financial statement auditors have struggled to comply with the requirements of the legislation. Utilizing three individual Delphi studies, separately, I surveyed partners, managers, and staff associates in the United States from each of…

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

This study introduces the concept of innovation management into curriculum design through a 4-month teaching project. Through this process, constant review and modification, and continuous analyses and verifications, two conclusions were obtained: (1) The design of teaching content should be oriented to thinking, sharing, and transfer of learning;…