A panel of counselors judged accounting-relevant categories on the Strong Vocational Interest Blank. This grouping was found to differentiate accounting graduates and nongraduates. Possible relevant factors are considered. (Author)

This study sought to identify the discrepancy existing between work and high school curriculum in beginning accounting and bookkeeping. The author concluded from the findings of the study that the conventional high school curriculum in these areas fails to prepare students for vocational job entry. (Author/CT)

By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

Describes a program that permits failing accounting students a second chance to pass by transferring them out of their original section into a new section designed specifically for failing students. The approach is adaptable to any community college and creates few administrative problems. (CT)

An automated food service accounting system allows management to concentrate on the problems at hand. (Author/MLF)

Current knowledge of Governmental Accounting Standards Board standards will assist the school business official in maintaining the books of account, preparing budgets and financial reports, and explaining the annual financial report to the school board and the public. (MLF)

Anecdotal evidence suggests that valuation of library collections is not being addressed by library managers, despite the growing popularity of accrual accounting in publicly funded institutions. This article discusses the implications of asset valuation and describes the development and implementation a method for valuing the library collections…

Preparing a microcomputer electronic spreadsheet containing all relevant school district budgetary information is possible with currently available hardware and software (such as Lotus 1-2-3), despite random-access-memory limitations. Spreadsheets can provide financial summaries, inventory-control listings, scheduling alternatives,…

The relationship between work-family balance and quality of life was assessed for 353 accounting professionals. Those who spent more time on family than work experienced higher quality of life than balanced individuals, who experienced higher quality than those who spent more time on work. Findings were similar for level of involvement balance and…

Presents behavioral objectives for accounting students and an outcomes assessment plan with five steps: (1) identification and definition of student competencies; (2) selection of valid instruments; (3) integration of assessment and instruction; (4) determination of levels of assessment; and (5) attribution of improvements to the program. (SK)

A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

A study examined the interactive effects of accounting students' language background (English as a first or second language) and test item format on test scores. Items on the same material were in four formats: multiple choice quantitative, multiple choice theoretical, open-ended quantitative, and open-ended essay questions. (Author/MSE)

Reports a successful application of writing across the curriculum theory and practice at the introductory accounting level. Discusses the advantages of informal and formal writing assignments. Presents a number of suggestions designed to facilitate the use of writing across the curriculum techniques and to help ensure their successful application.…

A study to determine if there are features within Japanese organizations that could be adapted to improve organization and working relations of schools of accountancy found university departments could not function with the job rotation found in Japanese organizations. However, there are other aspects of Theory Z management that could be adopted…