Examines the management information system concept and its implications for university fiscal management, particularly in accounting, budgeting, costing, and staffing. (Author/IRT)

Analyzes the managerial shortcomings of nonprofit organizations and offers some remedies for improving their information systems and then using the data generated to produce better funding procedures and more effective training for top managers. (Author/JG)

Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. Application of this exemption to church-owned property is examined. (LBH)

Standards and principles recommended for formal adoption as the Association of School Business Officials'"official" policy on the subject. (Author/MLF)

Explains differences in U.S. and U.K. accounting terminology and describes teaching strategies for secondary-level introductory and advanced courses and college beginning, intermediate, and advanced courses. (SK)

Analysis of test item banks in 10 auditing textbooks found that 75% of questions violated one or more guidelines for multiple-choice items. In comparison, 70% of a certified public accounting exam bank had no violations. (SK)

Heroes may be proxies for an individual's value system. An accounting course attempts to make ethics more salient by having students identify a personal hero who serves as a model for ethical behavior. Active learning and critical thinking are also engaged. (SK)

Discusses financial and physical asset protection in libraries based on principles of internal control. Elements of internal control are explained: reliable personnel; physical safeguarding of assets; separation of duties; adequate documentation; independent checks; proper procedures and authorizations; and bonding, job rotation, and enforced…

Points out that political and economic pressures have sometimes caused the Financial Accounting Standards Board to alter standards. Presents a spreadsheet tool that demonstrates the economic consequences of adopting accounting standards. (SK)

Survey responses from 333 of 616 accounting faculty indicated that over 78% experienced teaching anxiety; 38.5% had experienced physical symptoms and 80% psychological reactions. Anxiety was associated with rank, age, teaching experience, and type of institution (doctoral/nondoctoral granting). Inexperience or lack of familiarity with the material…

Discusses the use of undergraduate accounting students to assist the one-person internal audit department at Wright State University in Dayton, Ohio, in conducting a low-cost audit of the school. The audit, conducted as part of the accounting department's Auditing II course, helped students develop interviewing and documentation skills and…

Suggests as businesses shift from periodic to perpetual inventory systems, business educators should expand coverage of the latter. Doing so would support ideals of lifelong learning through meaningful content, progressive differentiation, integrative reconciliation, and control of complexity. (SK)

A comparison was made of average accounting grades, overall business grade point average (GPA), and overall academic GPA with standardized test scores for general, business, and accounting seniors from 1980-95. Grade inflation did exist at the overall university and business school levels but not in accounting courses. (SK)

Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests…