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Full-Text Articles in Business
Internal Control: It's More Than A Locked Safe, Annetta M. Gibson
Internal Control: It's More Than A Locked Safe, Annetta M. Gibson
Faculty Publications
Presentation for the NAD orientation for new treasurers, March 30, 2016
Reading And Interpreting A Financial Statement, Annetta M. Gibson
Reading And Interpreting A Financial Statement, Annetta M. Gibson
Faculty Publications
Presentation for Treasurers, North American Division, March 29, 2016
Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe
Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe
Faculty Publications
In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The …
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Faculty Publications
Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Faculty Publications
This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …