Classification of the publications of 679 accounting faculty by quality category revealed no significant gender effect among those promoted to professor or associate professor nor any difference between women and men in the time required to achieve promotion. (JOW)

Examination of the planned retirement pattern of accounting educators based on responses from 1,254 accounting educators shows that the rate of retirement is accelerating and erratic. The trend is for accounting educators to retire early, and they are not evenly distributed on the basis of age. (JOW)

A survey of accounting educators (n=97) to determine the teaching techniques they use and how they compare to those used in their undergraduate experience found that lectures and problem solving still predominate. Results also indicate that a wider range of techniques are used and the trend is for students to take a more active learning role. (JOW)

The majority of 330 faculty teaching intermediate accounting (50% response) rated all but 1 topic significantly more important for majors than nonmajors. Respondents were satisfied with neither student preparation in introductory accounting nor performance in intermediate accounting. (SK)

Highlights projects and statistics of the Association of School Business Officials' Certificate of Excellence in Financial Reporting by Schools Program. (MLF)

A survey of businesses (n=42) determined hiring practices and job responsibilities of entry-level accountants and found out the course content, computer application requirements, and qualities needed. Results indicate that beginning accounting employees need to be technically literate, strong communicators, and problem solvers. (JOW)

Investigates the durability of accounting research in scholarly journals by evaluating the extent and usage of previous literature in current literature and ranks 49 journals in accounting research by citation count and time analysis. Found the mode, median, and mean number of years of citations to be three, seven, and nine years. (PEN)

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

Survey responses from libraries in colleges with accounting programs (104 accredited, 163 nonaccredited) showed that nonaccredited schools with no advanced business degrees subscribed to fewer than 3 of 43 international journals; the average for accredited schools was 15. Only 17.67% of accounting and finance journals in accredited institutions…

Accurate, timely, and concise monthly financial reporting is achieved through mastering statistics. A Grafton, Massachusetts school business manager's monthly presentation to the school committee is a composite of all the statistics he has reviewed during the previous month. This presentation reports where and how funds have been spent and…

Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

A survey of 264 business schools found the top criteria for recruiting entry-level accounting faculty were teaching skills and experience. Doctoral programs emphasize research potential. Interpersonal and communication skills were extremely important. (SK)

Comparing 180 accounting majors with 109 other students in business, accounting majors had significantly lower levels of communication apprehension. However, analysis showed that they had less public speaking apprehension but significant levels of group reticence (actual or anticipated performance in group situations. (SK)

Considers the role of the simulation designer in the development of business enterprise simulations used in collegiate business education. Topics include the designer's knowledge domain; conflicting business administration theories in accounting, finance, economics, marketing, production, and income tax; and other designer issues. (LRW)

Offers lessons for non-profit colleges and universities from for-profit schools: (1) establish a professional cost accounting system; (2) think of foundations as funding partners; (3) increase retention; (4) market to students as customers; and (5) promote the college as a brand. (EV)