Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

This article describes multistage tests and some practical test development considerations related to the design and implementation of a multistage test, using the Uniform CPA (certified public accountant) Examination as a case study. The article further discusses the use of automated test assembly procedures in an operational context to produce…

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research…

Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited…

The author investigated the array of course topics in accounting information systems (AIS), as course syllabi embody. The author (a) used exploratory data analysis to determine the topics that AIS courses most frequently offered and (b) used descriptive statistics and econometric analysis to trace the diversity of course topics through time,…

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 nonappropriated fund instrumentalities (NAFI) and two foundations. The US Government Accountability Office (GAO) was asked to determine whether…

Podcasting is a relatively new and yet unproven technology, especially when pertaining to higher education. The goal of this research was to address the issue of the educational significance of podcasting review sessions in Principles of Accounting I, by systematically conducting experimental embedded design research to build a case for its…

This study involved the development of a new scale to measure high school teacher attitudes toward the inclusion of students with disabilities in regular education classrooms. A second aim was to examine the relationship of teachers' professional development regarding inclusion, their years of experience with inclusion, access to instructional…

This study empirically examines the instructional value of online video lectures--videos that a course's instructor prepares to supplement classroom or online-broadcast lectures. The study examines data from a classroom course, where the videos have a slower, more step-by-step lecture style than the classroom lectures; student use of videos is…

This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting…

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

In its purest form, accounting is a method of communication, and many refer to it as the language of business. Although the average citizen might view accounting as a convoluted set of complex standards, the recent abuses of data have resulted in legislation and investor demands for timely and relevant information. In addition, global requirements…

The goal of this research project is to investigate whether the use of a personal response system ("clickers") in the classroom increases student participation and discussion and its impact on the quality of the discussion in undergraduate accounting courses. While many studies conducted regarding the use of clickers rely on student…