This paper explores the relative performances of Native English Speaking ("NES") students and English Second Language ("ESL") students in accounting courses at a large urban state university. Based upon a longitudinal study, we conclude that the relative performance between NES and ESL students depends upon the particular…

The research reported in this paper is part of an ongoing investigation into the design of a technology-enhanced learning environment that draws from approaches embodied in the situated learning theory. In this learning context, Second Life machinima (animated artefact filmed in a 3D virtual environment) is used as an anchor to mediate authentic…

The paper focuses on the auditing and accountancy paradigm that has dominated educational measurement of pupil performance for the last 20 years in England. The advocates of this minimum competency paradigm do not take account of the results of its dominance. These results include ignoring the heterogeneous complexity of groups within societies…

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

Given that the Chinese economy has experienced rapid growth over the last decade, developing Internet banking and transforming traditional lines of products into web sites beyond "brick and mortar" local branches will be the main drivers for both Chinese banks and foreign banks to tap into the available of Chinese savings. The primary…

An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience…

This instructional tool draws a linkage between the journal entries required to record the activity of a defined benefit pension plan and the disclosures required under authoritative guidance. The quarterly and year-end adjusting entries are presented and linked to the financial statements and supplemental financial disclosures. These entries…

As schools are in the business of educating students, academic performance should be the primary outcome by which a charter school is evaluated. But a charter school cannot provide students with a good education if it cannot meet payroll, afford to keep the lights on in the building, or worse yet, improperly uses public funds that should be spent…

Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study…

The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

If cultural values affect the way that people learn, these should be accounted for in learning design. This article discusses innovative, pedagogically-sound design principles that were developed from theory and refined in an Arabic learning environment, in Oman. These principles are recommended for designing online learning that is culturally…

This internship study was designed to help determine the effect of different management styles and structures, by studying two programs. One, housed in the MS in Accounting program, and the other housed in the Business Internship Director's office, produced statistically different results at the 5% level of significance, in intern's site ratings,…

Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

Despite the current economic downturn, workforce projections indicate that California will experience shortages in its supply of baccalaureate-trained workers in the decades to come, particularly engineers, accountants, nurses, teachers and law enforcement professionals. Students often start their journey toward these occupations in community…