Analysis of data from 234 Certified Public Accountant (CPA) candidates (98 of whom failed at least 1 part of the exam) showed that higher grades in the CPA review course correlated with passing the first time. Higher high school class rank and larger high school class size influenced exceptional test performance. (SK)

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

According to responses from 509 of 2,000 accounting employers, educational background is the most important new worker quality, training potential a close second. Industry respondents ranked background and work experience highest; public employers placed the highest premium on training potential. (SK)

Explains how to integrate applied academics (communications, mathematics, computer applications) into accounting so that students can see the bridge develop between subjects as well as with the real world. (Author)

A survey examined how students (n=750), educators (n=341), certified public accountants (n=290), and industrial accountants (n=471) view the impact of the present mix of research and teaching. Results suggest that, to achieve a practical and reasonable evaluation of education, teaching skills should receive renewed emphasis and continuing…

Discusses a curriculum strategy based upon a hierarchy of four close readings of corporate financial reporting Web sites (described as (1) objective characteristics, (2) internet financial reporting as rhetoric, (3) metaphor and thought, and (4) deconstruction) that is proffered as part of a curriculum objective to encourage university business…

Finds significant differences in level of writing apprehension among students in Freshman Composition based on grades in Freshman Composition but not based on a student's age or gender. Finds significantly greater writing apprehension among accounting majors than among non-accounting majors. (SR)

High school students in introductory accounting (n=64) took two combined problem-based and objective tests and a final objective exam. Combined format scores accounted for 62% of variance in achievement. Only the final objective-exam scores were unique predictors of achievement. (SK)

A survey of 164 accounting departments found that more of those accredited by American Association of Colleges and Schools of Business used assessment for planning purposes. More of those accredited by Association of Collegiate Business Schools and Programs used assessment results for instructional changes. (SK)

Develops a structured writing effectiveness program across three junior level courses in the accounting major (tax, cost, and financial accounting) to improve the writing skills of accounting students. Provides evidence that the writing across the curriculum project significantly improved the students' writing skills. (SC)

Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…

Describes a distance education instrument developed to assess students' knowledge, attitudes, and behaviors in a college-level accounting course presented via distance education using compressed video called PictureTel. Results indicated that specific items, related to instructor characteristics, could be used to predict students' choices about…

Classroom communication barriers were identified by 291 financial accounting and 372 managerial accounting students. Both groups thought the greatest problems in large group instruction were too much information given in lectures, large class size, and lack of interest in the subject matter. (SK)

Examines current accounting courses offered at 77 California community colleges to determine how suited they are to meet the changes in the accounting profession. Offers recommendations designed to increase enrollment at community colleges and make students more marketable in a competitive and changing environment. (JOW)

Accounting faculty (n=180) rated items for effectiveness in assessing research, teaching, and service. They perceived a strong role for department chairs in all three areas. Their ratings of their institutions assessment programs were not high. (SK)