Accounting students received either traditional instruction (n=46) or used computer-mediated communication and WebCT course management software. There were no significant differences in attitudes about the course. However, computer users were more positive about course delivery and course management tools. (Contains 17 references.) (SK)

Fortune 500 executives (n=71) rated the importance of entry-level accounting skills now, 5 years earlier, and 5 years into the future. They suggested that the importance of accounting knowledge will decrease and the importance of computer, communication, and group skills will increase. (SK)

Responses from 214 of 950 British employers of management accountants were analyzed with a weighted importance indicator. Communication and time management skills were most important. Employers thought that entry workers had good information technology skills but oral and written communication was "just acceptable." Also needing…

Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

When a university acquires the library of a national institute and the institute's active and worldwide membership expects continued and uninterrupted access to services from the collection, shockwaves can reverberate throughout the university's main library and among its staff. This was especially true for the Reference Department of the…

It is commonly believed that teacher turnover is unusually high and that this is a sign of failure in the education system. Previous studies have tested this idea by comparing teacher turnover with that of similar professions, but have come to contradictory conclusions. We provide additional evidence by comparing teachers with professionals from…

This paper discusses using the Monopoly[R] board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities,…

Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

In fall 2003, students from two U.S. universities and a Canadian university participated in an ethics project. One solution to overcome the obstacles to ethics discussions among students who are geographically separated is the use of email as a mode of communication. As a basis for their discussions, the students used the accounting ethics…

Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

Plant operation currently consumes about 8 percent of an institution's budget (10-12 percent is not uncommon), of which half is expended on energy. In addition, the deferred maintenance of existing plant, a measure by which many institutions balanced their budget or minimized their deficits, can no longer be postponed. Nationally, an estimated $22…

Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…