Pre- and postcourse surveys of 389 accounting students were correlated with class grades. Based on grades, 227 were eligible to major in accounting. However, better performance did not proportionately influence their intention to major in accounting. (SK)

Strategies for strengthening the writing skills of accounting students include the following: beginning with critical thinking as a prerequisite to effective writing; teaching the elements of composing and editing; and using "microthemes" assignments. (SK)

Describes how Drexel University has adopted provisions of a tough new financial reporting law aimed at corporations, with skeptics wondering if such steps are too excessive for colleges. (EV)

Personnel responsible for telecommunications systems need a way to ensure pursuit of the right technology at the right time does not lead them away from considerations of the right price. A three-step method of historical and monthly reviews offers a straightforward means of regaining control of expenditures and tracking costs. (MSE)

Describes the different bodies that have been responsible for setting standards for the American accounting profession. The discussion covers the roles of these bodies, their publications, and methods of access to these publications. A listing of major accounting organizations, publications, and tools for access is provided. (eight references)…

Student communication skills have been a topic of much recent concern and debate. At Portsmouth Polytechnic (England), student-led seminars improved verbal skills in accounting classes. (JOW)

Describes how a school cafeteria employee stole money from a cash register, how it was discovered, and the measures taken to prevent future theft. (MLF)

Responses from 302 accounting programs with tenure tracks (of 600 surveyed) showed that the use of nontraditional teaching styles and techniques was not affected by tenure status. Evaluation methods, exams, classroom activities, and case usage were similar. Nontenured faculty made greater use of databases. (SK)

From 648 student records, final grades in 14 required core business courses and overall grade point averages were analyzed, controlling for academic aptitude. Accounting students outperformed business administration students across the spectrum of core courses. (SK)

It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

In groups, 49 accounting students completed a 5-week analysis of audit reporting issues using cooperative learning. Positive student reactions and achievement suggested that contemporary active learning approaches are compatible with the traditional accounting goal of preparing for the Certified Public Accountants examination. (SK)

If market economies are to emerge from the ruins of the Soviet empire, people need training in almost everything. Efforts are being made in the areas of management, service, accounting, and police work. (Author/JOW)

Results of a study to develop predictive models of student success in intermediate accounting suggest that an internally generated diagnostic examination score and overall grade point average are most closely related to the course grade in the first semester. (JOW)

A Texas school district initiated a budget development process using peer review committees representing each of the seven major units of the district. The process aims to rank budget requests based on district goals and to improve communication among district units. (MLF)

One approach to writing across the curriculum--microthemes--involves short writing assignments such as summary writing, thesis support, inductive reasoning, and quandary posing. Using microthemes in accounting can ease the burden for instructors trying to provide useful evaluative feedback to improve student writing. (SK)