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Full-Text Articles in Business

Teaching Ethics In Schools Of Business In Oklahoma Colleges And Universities, Shelsea Ellis May 1995

Teaching Ethics In Schools Of Business In Oklahoma Colleges And Universities, Shelsea Ellis

McCabe Thesis Collection

The research in this study seeks to establish the degree to which ethics is included in the business curriculum of four-year colleges and universities in Oklahoma. If ethics is taught as a separate course, the study inquires about the methodology used in that course. If there is not a separate ethics course, the study determines if ethics is included in several courses of the business curriculum. Clarification is also determined as to the percentage of time dedicated to the teaching of ethics and whether or not the dean of the School of Business believes this percentage to be appropriate.


A Lesson Plan For Teaching Accounting For The Home Using Quicken 8.0, Larry Bond May 1995

A Lesson Plan For Teaching Accounting For The Home Using Quicken 8.0, Larry Bond

All Archived Publications

This exercise is designed for the beginning Quicken user. It assumes the user knows how to run a computer, and to start Quicken. The time it takes to complete the entire exercise will depend on; a) how familiar the participants are with computers, b) their ability to type, and c) previous exposure to Quicken or similar software. If there is insufficient time in the workshop to complete all the tasks, most participants should be able to complete it at home.


Accounting For Steam: The Accounts Of The Soho Factory, R. Williams Jan 1995

Accounting For Steam: The Accounts Of The Soho Factory, R. Williams

Faculty of Business - Accounting & Finance Working Papers

The accounting records of the Soho Foundry, an organisation set up in the late eighteenth century display a close similarity to modem accounting processes. This paper discusses the organisation of the foundry and its ledger, as a reflection of that organisation, during the early years of operation. The Soho Foundry was unique in as much as it was the first factory built to solely manufacture steam engines and as may be expected the organisation of the foundry reflected the innovation of the design of its product. The accounting system employed also reflected a high degree of sophistication.


Accountancy As An Autopoietic System: An Explanation Of Recurring Regulatory Failure, K. Cooper Jan 1995

Accountancy As An Autopoietic System: An Explanation Of Recurring Regulatory Failure, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

A recurring feature of the Australian corporate scene has been a cycle of booms and collapses. This, in turn, has been accompanied by a recurring cycle of regulatory failure, regulatory reform. In the wake of regulatory failure, it has not been uncommon for criticism to be directed towards accounting and the accountancy profession for the unexpectedness of some corporate failures. This criticism, in general, arises because the audited financial statements of the companies concerned have indicated the companies were profitable and well-managed. Subsequent investigation invariably has shown that the companies were, in fact, incurring losses and often faced severe liquidity …


Some Professionalisation Strategies Of Australian Accountancy, K. Cooper Jan 1995

Some Professionalisation Strategies Of Australian Accountancy, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

It is one thing for an occupational group to designate itself a profession but quite another to attain public recognition of this status. Accomplishing publicly recognised professional status was a prime task of Australian accountancy during the course of this century. This task was, perhaps, more difficult for Australian accountancy than, for example, their United Kingdom counterparts. One factor contributing to the difficulty of the task was that many of the unexpected corporate failures in the wake of the Victorian land boom of the late eighteenth century cast many members of the early Australian accountancy associations in the role of …


The Cost Of Power: Costing Procedures At The Soho Foundry, R. Williams Jan 1995

The Cost Of Power: Costing Procedures At The Soho Foundry, R. Williams

Faculty of Business - Accounting & Finance Working Papers

The Soho Foundry, managed by James Watt jnr was an innovative manufacturer of steam engines, in the late eighteenth and early nineteenth centuries. This paper discusses the establishment of the foundry and the costs accumulated and recorded to assist in the management of the organisation. The costing records were very comprehensive and served to set prices as well as to determine profit on each order.


Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson Jan 1995

Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson

Faculty and Research Publications

The percentage of minority professionals in the major accounting firms has risen only 2 percentage points since 1976. Black members of a national collegiate honor society were surveyed to see if their perceptions of the accounting profession lead them to select other majors. The nonaccounting students perceived the accounting profession very positively in providing long-term financial rewards and availability of employment. The nonfinancial characteristics of lifestyle, work environment, and nature of accounting work were perceived poorly by respondents. It is vital that black students gain a better understanding of the nonfinancial nature of accounting work and of the role of …


Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison Jan 1995

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …


Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan Jan 1995

Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan

Theses: Doctorates and Masters

The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …


Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers Dec 1994

Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers

Robert Bloom

No abstract provided.