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Articles 1 - 4 of 4
Full-Text Articles in Business
Special Business Entity Reporting: One Plugged Hole Is Better Than None, Mary Fischer, Treba Marsh
Special Business Entity Reporting: One Plugged Hole Is Better Than None, Mary Fischer, Treba Marsh
Faculty Publications
This discussion includes an overview of special business entities and their status and outlines legitimate uses. It also illustrates what can and has happened, when individuals who lack integrity direct special business entities. Problems are identified that can arise when special business entities are not used as they were intended, namely, inaccurate financial reporting. The company in the illustration walked the line between legal and illegal, but was past the line of what was morally right, and in the shareholder’s best interest. The discussion concludes with an accounting solution for the special business entity problems.
Academic Accounting Salaries In The Southwest: A Revisitation And Exploration, Kelly Noe, Mary Fischer, Treba Marsh, Dana A. Forgione
Academic Accounting Salaries In The Southwest: A Revisitation And Exploration, Kelly Noe, Mary Fischer, Treba Marsh, Dana A. Forgione
Faculty Publications
This study examines the faculty located in the Southwest Region of the American Accounting Association to ascertain salary determinants as well explore salary compression and inversion. This study finds there are differences among faculty salaries based on longevity, institutional type and size. Typically larger, public institutions pay higher salaries. Further this study finds that salary, perceived salary compared to others, institutional longevity, marital status, institutional type and size are significantly associated with faculty’s gender.
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.
Tourism Job Outlook: A Guide To Events, Hospitality, Interpretation Jobs For The Lakota People, Gina Fe Causin, Chay Runnels
Tourism Job Outlook: A Guide To Events, Hospitality, Interpretation Jobs For The Lakota People, Gina Fe Causin, Chay Runnels
Faculty Publications
The emphasis on tourism in the economy of South Dakota provides extensive opportunities in the field of Hospitality and Tourism for employment in the region. Specific employment opportunities exist in the hotel, food and beverage, and travel accommodation industries. Local job postings indicate opportunities for Lodging Managers, Meeting, Convention, and Event Planners, Food Service Managers, and Administrative Service Managers. On a national level, these positions all show expected growth of between 2-33% over the next seven years (Bureau of Labor Statistics Occupational Handbook, 2015).