Digital Commons Network^™

Accounting And Finance Students “Meet The Firms”, Mark D. Weinstein

News Releases

Cedarville University will host its annual “Meet the Firms” career fair event in the Stevens Student Center event rooms on Monday, Sept. 11, from 6-7:30 p.m.

University Growth Helps Create New M.B.A. Concentration, Mark D. Weinstein

News Releases

As Cedarville University continues its student enrollment growth, the University continues to add new academic programs to meet the needs of its students and the business community.

Developing Future-Ready Talent Through ‘Real-World’ Digital Projects, Gary Pan, Benjamin Huan Zhou Lee, Yuanto Kusnadi

Research Collection School Of Accountancy

A close collaboration between university and industry partners through ‘real-world’ digital projects could help develop future-ready accountants

Scholarship Endowed In Rothwell's Honor At Ouachita Hickingbotham School Of Business, Felley Lawson, Ouachita News Bureau

Press Releases

An endowed scholarship has been established in Ouachita Baptist University’s Hickingbotham School of Business honoring Jim Rothwell, assistant dean of the Hickingbotham School and assistant professor of accounting at Ouachita. The Jim Rothwell Endowed Scholarship, which will be awarded to a freshman business major, was announced Friday, March 11, during the Hickingbotham School’s annual Business Administration Day luncheon held on campus.

The scholarship was established by the school’s executive advisory board in recognition of Rothwell’s dedication and service to Ouachita during his 40-year tenure as a member of the university’s business faculty. It was presented by John T. Hampton, chair …

Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …

Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). This special issue focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization’s declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters …

Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University

SMU Corporate Reports

The book “Celebrating a Milestone 20^th Anniversary Achievement Highlights” was published in August 2021 to commemorate SoA’s 20^th Anniversary as well as the 15^th Anniversary of the Master of Professional Accounting Programme. The book documents the achievements and key milestones in SoA’s history.

Effects Of Self-Concept And Use Of Information On Academic Performance Of Accounting Undergraduates In Selected Universities In South-West, Nigeria., Kehinde Omolade, Bolanle Adeleye

Library Philosophy and Practice (e-journal)

This study examined effects of self-concept and use of information on academic performance of accounting undergraduates in South-west, Nigeria. It was reported that students and individuals often form their self-concept from past experience of success or failure. Some academic libraries have not been adequately stocked with study facilities to improve students’ academic performance with the resultant effects of failure which invariably influence their self-concept academically. The data for the study was collected by the use of questionnaire and statistical package for social science (SPSS) to calculate the mean and standard deviation. Pearson correlation analysis was used to test stated hypotheses. …

Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, Irman Firmansyah, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently …

Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan

Research Collection School Of Accountancy

An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.

West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 570. Accounting records, chiefly accounts payable, for West Kentucky Coal Company headquartered in Sturgis, Kentucky. Most transactions include receipts from a given vendor along with a summary voucher from West Kentucky Coal. Also includes some payroll records.

Business Education Lecturers’ Perception Of Learning Management Systems For Effective Teaching And Learning Accounting In Universities In South-East, Nigeria, Ernest Ugwoke, Nathaniel Ifeanyi Edeh, Joseph C. Ezemma

Library Philosophy and Practice (e-journal)

Literature revealed that ICT if properly integrated into teaching and learning have the potential to improve students’ academic performance. This study focused on determining business education lecturers’ perception of learning management systems (LMS) for effective teaching and learning of accounting in universities in South-East Nigeria. Structured questionnaire was used to elicit information from 232 lecturers from 9 universities from South-East Nigeria. The data collected were analyzed using percentages and mean to answer the research questions, while null hypotheses were tested using ANOVA at 0.05 level of significance. The findings revealed that business education lecturers’ perceived LMS as an effective learning …

Nonlinear Post-Fire Simulation Of Concentrically Loaded Rectangular Thin-Walled Concrete-Filled Steel Tubular Short Columns Accounting For Progressive Local Buckling, Ghanim Mohammed Kamil, Qing Quan Liang, Muhammad N. S Hadi

Faculty of Engineering and Information Sciences - Papers: Part B

The repair of fire-damaged thin-walled rectangular concrete-filled steel tubular (CFST) columns in engineering structures after fire exposure requires the assessment of their residual strength and stiffness. Existing numerical models have not accounted for the effects of local buckling on the post-fire behavior of CFST columns with rectangular thin-walled sections. This paper describes a nonlinear post-fire simulation technique underlying the theory of fiber analysis for determining the residual strengths and post-fire responses of concentrically loaded short thin-walled rectangular CFST columns accounting for progressive local buckling. The post-fire stress-strain laws for concrete in rectangular CFST columns are proposed based on available test …

Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

It is widely believed that effective data analysis may create newbusiness opportunities as technological advancement may offercompanies greater ability to predict what their customers want.

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Publications

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.

Hidden Subsidies And The Public Ownership Of Sports Facilities: The Case Of Levi’S Stadium In Santa Clara, Robert Baumann, Victor Matheson, Debra O'Connor

Economics Department Working Papers

Levi’s Stadium in Santa Clara, California is an example of a private financing / public ownership arrangement. While the stadium’s construction resulted in no direct tax increases, this ownership arrangement allows the San Francisco 49ers to avoid many types of taxes on the income generated from Levi’s Stadium. We estimate the total tax savings to the 49ers at between $106 and $213 million over the first 20 years of Levi’s Stadium compared with a privately financed and owned option. We argue that tax savings inherent in private financing / public ownership arrangements represent indirect and hidden subsidies.

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …

Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu

Research Collection Lee Kong Chian School Of Business

In finance and accounting, relative to quantitative methods traditionally used, textual analysis becomes popular recently despite of its substantially less precise manner. In an overview of the literature, we describe various methods used in textual analysis, especially machine learning. By comparing their classification performance, we find that neural network outperforms many other machine learning techniques in classifying news category. Moreover, we highlight that there are many challenges left for future development of textual analysis, such as identifying multiple objects within one single document.

Options For An Indigenous Economic Water Fund (Iewf), First Peoples' Water Engagement Council

Indigenous Water Justice Symposium (June 6)

Presenter: Phil Duncan, Gomeroi Nation, New South Wales Aboriginal Land Council

15 pages

Contains footnotes

"OPTIONS PAPER for the First Peoples' Water Engagement Council (FPWEC)"

"DATED 20 APRIL 2012"

Abstract: This paper highlights the options for a path forward to establish an Indigenous Economic Water Fund (IEWF) through acquisition of water entitlements¹ by indigenous people in systems where the consumptive pool is fully allocated. The water allocation that comes from indigenous holdings in the consumptive pool is an important mechanism for enabling Indigenous communities to achieve economic development and as such is a legitimate strategy for ‘Closing the Gap’. …

Position The Brand: Identify The Role Of Social Media For Public Accounting Firms In Digital Age, Linbo Yao

Masters Theses

Due to the popularity of social media, accounting industry gradually adapts to using social media for their social benefits and social business. Various social media platforms provide new approach for accounting companies to get involved in this modern digital age. The present study is intended to investigate the roles of social media in public accounting firms in modern digital age by comparing three largest public accounting firms’ social media usages in Facebook, Twitter, and LinkedIn. Facebook is community-based network that allows people to connect and make friends with each other. Twitter is a micro blogging network that delivers short and …

Cedarville Graduates Excel On Cpa Exam, Mark D. Weinstein

News Releases

Cedarville University accounting graduates continue to perform exceptionally well on the Certified Public Accountant (CPA) exam. According to results from the National Association of State Boards of Accountancy (NASBA), Cedarville University students secured a 77 percent pass rate on their first attempt.

The pass rate is significantly higher than the 50 percent national pass rate. According to NASBA, Cedarville ranks seventh among all small college/universities in the nation and number 25 among 776 universities nationwide putting Cedarville graduates into the top 4% of all accounting programs nationwide.

Accounting Graduates Achieve Highest Pass Rate In Ohio, Emily Finlay

News Releases

Cedarville University accounting graduates had the highest pass rate among Ohio colleges and universities on the 2013 Certified Public Accountant (CPA) exam, according to a report released by the National Association of State Boards of Accountancy (NASBA).

Slides: “Human Sustainability” In Natural Resources Industries: The New Frontier In Compliance, Social Responsibility, Disclosure, And Transparency, T. Markus Funk

Natural Resource Industries and the Sustainability Challenge (Martz Winter Symposium, February 27-28)

Presenter: T. Markus Funk, Partner, Perkins Coie

21 slides

Hot Topic: The New Fund Balance (2012 Rev.), Kay Stegall

MTAS Publications: Hot Topics

GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.

Pinkberry Business Plan, Adriana Briones, Helena Langalis, Candy Matos, Diane Medeiros, Richard Wilson

Academic Symposium of Undergraduate Scholarship

The following business plan details a franchising plan of a frozen yogurt shop to be constructed, developed, and operated in a very popular shopping mall in Rhode Island. The shop will be a franchise of Pinkberry brand. Pinkberry is an upscale frozen dessert brand that serves as an alternative to ice cream. Pinkberry anticipates continued success due to its location, high quality product, and strong brand name.

Fair Value Accounting: How Bad Decisions Bring Blame To Beneficial Accounting Procedures, Thomas John Ciulla

Senior Honors Theses

The Great Recession has sparked a debate amongst accounting professionals and economic analysts. There has been a concerted effort to blame fair value accounting and FAS 157 as the recession’s root cause and an attempt to challenge FASB to return to the historic cost principle. This paper examines the guidelines and procedures for mark to market as established by FASB, observes the events leading up to the recession, conditions that materialized at the start of the recession, evaluates the role fair value played in the financial crisis, and considers how fair value should be used in the future.

The Significance Of Carbon-Enriched Dust For Global Carbon Accounting, Nicholas P. Webb, Adrian Chappell, Craig L. Strong, Samuel K. Marx, Granth Mctainsh

Faculty of Science, Medicine and Health - Papers: part A

Soil carbon stores amount to 54% of the terrestrial carbon pool and twice the atmospheric carbon pool, but soil organic carbon (SOC) can be transient. There is an ongoing debate about whether soils are a net source or sink of carbon, and understanding the role of aeolian processes in SOC erosion, transport and deposition is rudimentary. The impacts of SOC erosion by wind on the global carbon budget, and its importance for carbon accounting remain largely unknown. Current understanding of SOC losses to wind erosion is based on the assumption that the SOC content of eroded material is the same …

Hot Topic: The New Fund Balance (2011), Kay Stegall

MTAS Publications: Hot Topics

GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.

The Iron Cage Of The Profession: A Critique On Closure In The Australian Accounting Profession, Ronald W. Perrin, Gregory K. Laing

Faculty of Commerce - Papers (Archive)

This paper seeks to contribute to the literature on the process of closure that occurs within the constructs of professions. The discussion in this paper focuses on the professional accounting bodies in Australia and how they have devolved a form of bureaucratic control over the education process through the credentialing of membership and accreditation of accounting degrees. Weber's theory of bureaucracy in conjunction with Closure theory provide the framework upon which this critique is drawn. Implicit in the regulatory role of the accounting bodies is the justification of the practice of accounting and the status of the members of the …

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …