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Full-Text Articles in Business
An Analysis Of The Business Communication Skills Needed By Entry-Level Accountants, David S. Christensen, David Rees
An Analysis Of The Business Communication Skills Needed By Entry-Level Accountants, David S. Christensen, David Rees
Mountain Plains Journal of Business and Technology
Numerous surveys have established the importance of communication skills for entry-level accountants, but none has identified the specific communication skills needed. To help us identify what skills to emphasize in an accounting curriculum, members of the Institute of Management Accounting (IMA) and the American Institute of Certified Public Accountants (AICPA) were surveyed to determine (1) the relative importance of 32 business communication skills cited in business communication literature and (2) the level of satisfaction with college preparation in those skills. Based on mean ratings on two five-point scales, English skills (pertaining to spelling, grammar, and punctuation) were significantly more important …
Put-Call Parity And The Law, Michael S. Knoll
Put-Call Parity And The Law, Michael S. Knoll
All Faculty Scholarship
A common literary theme is the conflict between appearance and reality. That conflict also frequently arises in the law, where it is usually cast as one between substance and form. Another discipline in which the conflict arises is finance, where it appears in the put-call parity theorem. That theorem states that given any three of the four following financial instruments--a riskless zero-coupon bond, a share of stock, a call option on the stock, and a put option on the stock--the fourth instrument can be replicated. Thus, the theorem implies that any financial position containing these assets can be constructed in …
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper discusses the present educational trends in the Western World, and in particular Australia, that endanger the prospect of critical thought in accounting education. Such trends include the commodification of the student and education, reductions in government funding, and the emergence of Online education. We believe that economic pressure brought to bear on what accounting, and how accounting is taught, should be resisted to preserve the integrity of learning outcomes for students. This then leads us to reveal our struggle to learn/teach in a critical sense. The paper evaluates various pedagogical approaches, and their consequences for teaching and learning …
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Faculty of Commerce - Papers (Archive)
Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.
Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham
Faculty of Commerce - Papers (Archive)
Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn and thus to provide some strategies which …