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Accounting

2011

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Full-Text Articles in Education

Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell Dec 2011

Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell

Claudia J. Dold

Interest in integrative health care is a growing area of health practice, combining conventional medical treatments with safe and effective complementary and alternative medicine. These modalities relate to both improving physical and psychological well-being, and enhancing conventional talk therapy. In an interdisciplinary collaboration, teaching and library faculty have created a series of sixteen on-line video interviews that introduce practitioner-relevant experiences to students as supplemental course material. These videos are available through the department web-pages to students in other related disciplines as well, including Social Work, Counselor Education, Psychology, and the Colleges of Public Health, Nursing, and Medicine. The video series …


Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk Dec 2011

Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk

Chancellor’s Honors Program Projects

No abstract provided.


A Visualization Of Teaching The Indirect Method For Computing Cash From Operations, Poh Sun Seow Oct 2011

A Visualization Of Teaching The Indirect Method For Computing Cash From Operations, Poh Sun Seow

Research Collection School Of Accountancy

The Statement of Cash Flows (SCF) complements the Statement of Financial Position and the Statement of Comprehensive Income by explaining where the cash came from (cash receipts) and how the cash was spent (cash payments) (Harrison Jr. et al. 2011; Powers and Needles Jr. 2010). International Accounting Standard (IAS) 7 requires companies to classify cash flows during the accounting period according to operating, investing and financing activities (International Accounting Standards Board 2010). IAS 7 also requires companies to report net cash flows from operating activities using either the direct method or the indirect method (International Accounting Standards Board 2010).

Most …


Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark Sep 2011

Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark

School of Accountancy Faculty Publications and Presentations

Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness online business courses as well as their opinions regarding the credibility of online courses and the effectiveness of different techniques that may be used to prevent cheating. Forty-six percent of students indicated that they had knowledge of students receiving help with an online exam/quiz. Overall, 75 percent of respondents indicated that the most effective technique to prevent cheating on online exams/quizzes is the use of random …


Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich Aug 2011

Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich

Faculty and Research Publications

This study examines the extent to which undergraduate accounting programs are integrating information technology (IT) across the curriculum. Based on responses from nearly 70 accounting programs, respondents believe that integrating IT into the curriculum is important, but (1) few departments have an IT policy, (2) coverage of general IT topics is minor to moderate, and (3) student usage of computer applications is fairly low. The main technical barriers to IT integration are inadequate lab personnel and continual changes in technology.


A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson Jul 2011

A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson

All Faculty Scholarship for the College of Business

Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …


Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales Jun 2011

Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales

Articles

This study explores the use of clickers as a tool to support, encourage and motivate critical thinking in higher education students. A case study was carried out with a cohort of undergraduate students undertaking the BSc. in Accounting and Finance during the academic year 2009/10, were corporate finance was a major component. Since the students in this sample had previously demonstrated passivity during their corporate finance classes, it was proposed that clickers would help motivate them to participate during face to face sessions. Previous research on the use of clickers shows evidence that this tool has a positive effect on …


How Well Does The Typical Accounting Bachelor's Degree Prepare Students For A Career In The Accounting Department Of The United States Government?, Michael J. Tuttle May 2011

How Well Does The Typical Accounting Bachelor's Degree Prepare Students For A Career In The Accounting Department Of The United States Government?, Michael J. Tuttle

Honors Program Projects

This study investigates the effectiveness of the typical Accounting Bachelor’s Degree in preparing graduates to enter the Accounting Department of the United States Government. My experiences as a student at Olivet Nazarene University and as an intern with the Department of Defense have revealed a gap in accounting curriculum. Governmental accounting is rarely required by universities, presenting unnecessary challenges to entry-level government accountants. A survey conducted by the Government Accountants Journal, in 2000, revealed that only 33% of universities require governmental accounting. (Campbell, 2000) Our further analysis indicates that these numbers have not improved. To investigate this issue, we conducted …


Interview Of John Mccloskey By John Fallon, John Mccloskey, John Fallon Apr 2011

Interview Of John Mccloskey By John Fallon, John Mccloskey, John Fallon

All Oral Histories

John McCloskey was born in 1920 in Philadelphia’s Olney section. Born into a working-class Irish Catholic family, McCloskey moved to Cornwell Heights, Pennsylvania, in Bucks County, in 1924. He graduated from Northeast Catholic High School in 1938. He held several jobs before settling in at Crown Cork & Seal’s seamless can manufacturing plant located at I Street and Erie Avenue in Philadelphia’s Kensington section. He joined the U.S. Army Air Corps in 1942. He was selected to instruct future pilots in the operation of B-17 Bombers. He attained the rank of First Lieutenant. Following his time in the Army, McCloskey …


2011 Ijbe Front Matter, Tamra Connor Apr 2011

2011 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


2011-2012 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2011

2011-2012 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2011-2012 Operating Budget of Morehead State University.


2010-2011 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2011

2010-2011 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2010-2011 Financial Summary of Morehead State University.


2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2011

2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2011-2012 Audit Report for Morehead State University.


Guidance For Accounting Professors, Stephen Scarpati Jan 2011

Guidance For Accounting Professors, Stephen Scarpati

WCBT Faculty Publications

When reflecting upon their choice ofcareer, many CPAs look back to a particular college accounting professor as a source of influence. In return, many accounting professors warmly recall the assistance they were able to give students. While the benefits of a successful CPA career are obvious to many, from the standpoint of a 19-year-old undergraduate trying to pick a major, the decision is daunting. The demands of a challenging accounting curriculum can be intimidating. Add the complex regulations and rigorous examination for CPA licensing and the expectations can be overwhelming to a young student. Accounting professors can play a vital …