This paper shares one learning technique for honing undergraduate students' personal competencies. The senior accounting capstone course at a small Midwestern private liberal college includes a weekly seminar series, called the Friday Forum, where students and practitioners meet to discuss a current professional accounting article. Since Spring…

Although earlier concentration has addressed the use of corporate e-learning programs (CELP), the dissimilitude between pre and post installation reaction to CELP is less explored. This study adopted a two-phase investigation to survey learner intention to use CELP and actual behavior within an international accounting firm. In the…

Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012-2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are…

As policy makers have placed an increasing focus on training and preparing workers to obtain postsecondary credentials, questions remain about the value to various actors, especially for job seekers and workers who often invest time and money to obtain a credential with the hopes of improving their employment prospects and raising their earnings.…

In his commentary, from the perspective of a professor who has spent a lifetime in a highly vocational scientific field like accounting and business economics, Giuseppe Galassi puts forth an alternate proposal to the one suggested in Bloom and Webinger's (2011) article. Bloom and Webinger suggest that disciplines, including management, economics,…

The National Association of State Boards of Accountancy (NASBA) is pursuing initiatives to make the U.S. Uniform CPA Examination more accessible to candidates outside of the United States. At the heart of their plan is a desire to ensure that the U.S.-CPA retains its position as a gold standard in the world of professional accountancy. Over the…

The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

The objective of this study was to validate a scale for assessment of academic projects. As a complement, we examined its predictive ability by comparing the scores of advised/corrected projects based on the model and the final scores awarded to the work by an examining panel (approximately 10 months after the project design). Results of…

This paper is the second of a two part study comparing The Sixth Edition of the Uniform Accountancy Act as prepared and adopted by the National Association of State Boards of Accountancy (NASBA)with the actual regulatory practice of the various jurisdictional boards of accountancy in place just prior to the release of the most recent NASBA…

Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

This paper replies to points raised by the editors of the "ABS Guide", Huw Morris, Charles Harvey, Aidan Kelly and Michael Rowlinson (2011) "Accounting Education: an international journal", 20(6), pp. 561-573) in response to a paper published in a previous issue of "Accounting Education" (Hussain, S. (2011)…

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

The leadership role of the school business official has changed during the past two centuries. Initially, a lay board oversaw the area of school business. That responsibility then moved to selectmen of the town and later to a committee of men. In 1910, the role of school business official was formalized with the establishment of the National…

Background: Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation "and" a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public…