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Full-Text Articles in Business
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Accounting
The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mounting that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy." As politicians search for possible solutions to the current crisis, incentives for energy conservation are often mentioned as a possible remedy. A recent Congressional Research Service Issue Brief describes several potential bills. Two create a refundable tax credit for up to 50% …
Process Mapping And Scripting In The Accounting Information Systems (Ais) Curriculum, Roberta Ann Jones, Kathryn A.S. Lancaster
Process Mapping And Scripting In The Accounting Information Systems (Ais) Curriculum, Roberta Ann Jones, Kathryn A.S. Lancaster
Accounting
The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping …
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Accounting
No abstract provided.
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Accounting
No abstract provided.
Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage
Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage
Accounting
This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed using a Model-Oriented Tool-Enhanced (MOTE) framework. The evidence was gathered by eliciting the perceptions of employer stake holders about the curriculum. The curriculum follows recommendations of the International Federation of Accountants (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology in content in accounting curricula and are supported by the AICPA. The evidence gathered supports the inclusion of most elements of the curriculum.
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
Accounting
This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles …