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Articles 1 - 30 of 47
Full-Text Articles in Business
Case Study: The Strategy, Implementation, And Financial Performance Of The Bank Of North Dakota, Muhammad Umar Farooq, Faruk Arslan, Donovan Fuqua, Victor Pimentel
Case Study: The Strategy, Implementation, And Financial Performance Of The Bank Of North Dakota, Muhammad Umar Farooq, Faruk Arslan, Donovan Fuqua, Victor Pimentel
Mountain Plains Journal of Business and Technology
This case study seeks to investigate the factors enabling the survival of the Bank of North Dakota (BND), which is the only operational state-owned bank in the United States, and its implications on North Dakota economy's well-being. Since its foundation in 1919, the BND's mission has been to "promote agriculture, commerce, and industry in North Dakota." (Mission, Vision, Core Values, n.d.) This case explores the corporate strategy, its implementation, and the financial performance of the Bank of North Dakota from 2017-2021. By employing a case-study method, this paper draws on analysis and the comments of several elected representatives of North …
A Model For Interprofessional Education Between Occupational Therapy And Accounting Students: A Mixed-Methods Study, Angela Lampe, Brenda Coppard, Alison Maloy, Yongyue Qi
A Model For Interprofessional Education Between Occupational Therapy And Accounting Students: A Mixed-Methods Study, Angela Lampe, Brenda Coppard, Alison Maloy, Yongyue Qi
Journal of Occupational Therapy Education
This interprofessional education (IPE) project was designed to prepare students to work and lead in an increasingly complex healthcare environment. The purpose of this project is to describe and measure accounting and occupational therapy students’ perception and value of participating in an IPE learning activity and how the activity enriched the learning environment and identified gaps of knowledge to improve teaching. A mixed methods pre- post-survey design was used to collect quantitative data from a modified version of the Interprofessional Socialization and Valuing Scale (ISVS-9a) from 115 occupational therapy and 21 accounting students. Qualitative data was collected from a post-survey …
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Engaged Management ReView
As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Communications of the IIMA
Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
The Qualitative Report
This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar
Research and Innovation Village
The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the tax …
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Marriott Student Review
This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …
The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters
The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters
Marriott Student Review
What is happening to the nonprofit sector?
Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.
Early Nineteenth Century Accounting By An Adolescent Merchant, Laurie J. Henry, Michael E. Bitter
Early Nineteenth Century Accounting By An Adolescent Merchant, Laurie J. Henry, Michael E. Bitter
Southern Business Review
Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accounting, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529-0229.
Michael E. Bitter, Ph.D., CPA, is a professor of accounting, in the School of Business Administration, M.E. Rinker, Sr. Institute of Tax and Accountancy, Stetson University, Deland, FL 32723.
Why Don't Students Major In Accounting?, William H. Francisco, Thomas G. Noland, J. Ann Kelly
Why Don't Students Major In Accounting?, William H. Francisco, Thomas G. Noland, J. Ann Kelly
Southern Business Review
William H. "Bill" Francisco is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.
Thomas G. "Tom" Noland is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.
J. Ann Kelly is temporary instructor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.
The Proliferation Of "Special" Accounting Items: A Threat To Corporate Credibility, Betty L. Brewer, Robert J. Angell, R. David Mautz Jr.
The Proliferation Of "Special" Accounting Items: A Threat To Corporate Credibility, Betty L. Brewer, Robert J. Angell, R. David Mautz Jr.
Southern Business Review
Betty L. Brewer, DBA, CFP, is associate professor of finance, Department of Business and Economics, North Carolina A&T State University, Greensboro, NC 27411.
Robert J. Angell, DBA, is professor of finance, Department of Business Administration, School of Business and Economics, North Carolina A&T State University, Greensboro, NC 27411.
R. David Mautz, Jr., Ph.D., CPA, is associate professor of accounting, Department of Accounting, School of Business and Economics, North Carolina A&T State University, Greensboro, NC 27411.
Impact Of "Reporting Comprehensive Income" On Large Multinational Firms, Arundhati Rao, Robert J. Walsh
Impact Of "Reporting Comprehensive Income" On Large Multinational Firms, Arundhati Rao, Robert J. Walsh
Southern Business Review
Arundhati Rao, Ph.D., is an assistant professor of accounting, School of Business, Southern Connecticut State University, New Haven, CT.
Robert J.walsh, Ph.D., CPA, is an assistant professor of accounting, School of Management, Marist College, Poughkeepsie, NY.
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Journal of Financial Crises
All public companies in the European Union, including Ireland’s major banks, were required to adopt IAS 39 for their annual accounting periods beginning on or after January 1, 2005. Under the “incurred loss” model of IAS 39, banks could set aside reserves for loan losses only when objective evidence existed that a loan was impaired, not in anticipation of future losses. As a result, Irish banks saw their aggregate reserve for bad loans drop from 1.2% of loan balances at the end of 2000 to only 0.4% by 2006-07, just before the collapse of the banking industry caused loan losses …
Deferred Taxes And Cash Flow Predictability, Kaleb Norwald, Jake Thornock
Deferred Taxes And Cash Flow Predictability, Kaleb Norwald, Jake Thornock
Journal of Undergraduate Research
Companies are sometimes required to pay taxes on events that have not yet occurred. This tax is called a deferred tax asset or DTA. These companies will receive a refund on this special type of tax, but the refund won’t be dispersed until years later. (Sometimes, this can take up to twenty years.) The slow reimbursement of a tax refund inhibits a company’s ability to grow, hire, and innovate as it unnecessarily constrains cash flow. Additionally, since this type of tax can be 7-13% of annual operating profits, the refunds are often very sizeable amounts.
The reimbursement process can be …
Small Business In The Republic Of Uzbekistan: Accounting And Reporting Organization, B.R Matjonov
Small Business In The Republic Of Uzbekistan: Accounting And Reporting Organization, B.R Matjonov
Central Asian Problems of Modern Science and Education
The article identifies the advantages of small business and private entrepreneurship in the current conditions of economic development. The statistical data reflecting the share of small business in the economy of the Republic of Uzbekistan is given. The specifics of accounting peculiar to small business enterprises are given, the review of legislative and normative acts regulating the organization of accounting and reporting of small business subjects is given.
The Observer Effect And U.S. Accounting Rules, Thomas A. King
The Observer Effect And U.S. Accounting Rules, Thomas A. King
Engaged Management ReView
This inductive study evaluates how accounting rules promulgated by U.S. standard setters evolved over a century. Archival data viewed through the lens of the observer effect -- where the act of observation influences the subject -- reveals long-term patterns of behavior. Interaction of rule makers and followers suggests three generalizations: rule sets grow, codification accelerates rule set growth, and interaction between regulators and those who are regulated confounds predictions about possible consequences of new rules. In other words, this system has never reached equilibrium despite one hundred years of effort to constrain behavior. As unchecked rule growth risks costly compliance …
Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou
Marriott Student Review
Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Marriott Student Review
Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
Mountain Plains Journal of Business and Technology
The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and …
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Business Exchange
Summary of the business centers and institutes available to DePaul students, alumni, faculty and professionals. These include the Center for Strategy, Execution and Valuation, the Arditti Center for Risk Management, the Center for Financial Services, the Center for Creativity and Innovation, the Coleman Entrepreneurship Center, the Institute for Business and Professional Ethics, the Center for Sales Leadership, the Kellstadt Marketing Center, and the Real Estate Center.
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Jurnal Vokasi Indonesia
No abstract provided.
Alumnus Profile: Joe Adams
Business Exchange
Profile of Joe Adams, managing partner and CEO of McGladrey LLP, the fifth largest assurance, tax and consulting firm in the United States.
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio
Hospitality Review
Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist …
The Impact Of An Accounting Simulation On Performance And Perception In Accounting Courses, Steve Smalt, Gary L. Selden
The Impact Of An Accounting Simulation On Performance And Perception In Accounting Courses, Steve Smalt, Gary L. Selden
Journal of Executive Education
The accounting profession has given ever-increasing focus and attention to the effectiveness and nature of accounting education. Executive education struggles with how to make accounting understandable and applicable to those responsible for other functions. Graduates of Executive MBA programs often have a negative perception of the accounting field before entering the EMBA. Adult education literature clearly touts the value of simulation, gaming theory, and modeling. This empirical study was designed to investigate the effect of integrating an accounting simulation, The Accounting Game, into an accounting course, on students’ self-reported perceptions and on course performance. Additionally, the simulation was instituted …
Beyond Problems And Cases: Discussion Materials For Accounting In Executive Programs Business School, Sharon M. Bruns, William J. Bruns
Beyond Problems And Cases: Discussion Materials For Accounting In Executive Programs Business School, Sharon M. Bruns, William J. Bruns
Journal of Executive Education
Selection or development of classroom materials for an accounting class in an executive program is complicated by the fact that some students enter the program with a substantial knowledge of accounting while others may have no background at all. Furthermore, general management programs do not usually focus on making all students equally knowledgeable about what accountants do and how to use the information that accounting provides. Problems and cases are sometimes not successful as discussion materials in the mixed audience class because some students are not challenged while others are overwhelmed because of their lack of exposure to the methods …
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
Hospitality Review
Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist …
Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees
Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees
Mountain Plains Journal of Business and Technology
Experiences early in life or career can shape character and set patterns of behavior. Just as making poor choices in “small things and first things” can adversely affect one’s character and lead to more egregious behavior, making correct choices can positively build the character of a person (Cheffers and Pakaluk 2007). This pedagogical tool provides two examples, one negative and one positive, to help students remember their own character-building experiences. WorldCom accountant Betty Vinson initially resisted an order to make a relatively minor inappropriate journal entry, but caved to management pressure. This set her on a slippery path of accounting …