Accounting Commons^™

2019-2020 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2019-2020 Audit Report for Morehead State University.

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2020 memoranda issued by the WKU Provost to faculty & staff via email.

• Center for Innovative Teaching & Learning January Workshops
• Fall to Fall Retention of All FFY as of Census by Selected Categories
• Updates fromt the Provost
• COVID-19
• COVID-19 or Coronavirus Update
• COVID-19 Update from the Provost's Office
• Announcing the 2020 College Faculty Award Winners
• WKU Announces New Associate Provost for Research & Graduate Education
• Budget Communication
• Summer School Updates from the Provost
• Amendment to PDF Policy
• FY2020-21 Budget Executive Committee Recommendations
• Provost's Message

2020-2021 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2020-2021 Operating Budget of Morehead State University.

Active Learning In Accounting And The Impact On Student Engagement, Daniel King

Conference papers

This paper reports on a range of active learning and online strategies that were introduced into an introductory accounting module. Up until recently the traditional lecture format, where students sit passively and the lecturer delivers the lecture, has been the dominant format in higher education. However, research has shown that formats which provide students with a more active and engaged learning environment result in deeper learning The active learning strategies discussed in this paper were based around an "Active Learning Exercise" where students worked in a cooperative group environment. Before, during and after the "Active Learning Exercise" an additional range …

Analytical Framework And Student Perceptions: Assessing The Quality Of Doctoral Education In Accounting In Ireland, Anne Marie Ward, Louise Gorman, Niamh M. Brennan

Articles

To examine the quality of doctoral education in accounting in higher education institutions (HEIs) in Ireland, we develop an analytical framework from the relevant literature and the principles of quality doctoral education included in the Higher Education Authority’s (HEA) National Framework for Doctoral Education (NFDE). Our analytical framework identifies 16 measurable indicators of quality doctoral education classified into four dimensions: context, inputs, processes and outcomes. Compliance with the quality indicators is verified by coding HEI websites and prospectuses. Deeper insights on the indicators of quality doctoral education are obtained from semi-structured interviews with accounting doctoral students. Our findings shed valuable …

Using Online Tutorials To Teach The Accounting Cycle, Tracey Chunqi Zhang, Lay Chin Low, Poh Sun Seow

Research Collection School Of Accountancy

The accounting cycle is an important yet difficult topic for introductory financial accounting students to learn. These students often lack the business context to understand the accounting cycle and find the traditional teaching approach dry. This problem motivates the authors to examine whether a blended learning approach via online tutorials can improve students’ perceived knowledge of the accounting cycle for the undergraduate introductory financial accounting course. The authors developed four innovative online tutorials with a coherent storyline to enable students to learn the accounting cycle and to supplement in-class learning. To test the effectiveness of online tutorials, an independent survey …

Examining Learning Transformation In Project-Based Learning Process, Gary Pan, Poh Sun Seow, Grace Koh

Research Collection School Of Accountancy

This paper presents a learning transformation framework for analyzing how learning evolves during project-based learning process. Here we adopt Lewin’s (1951) change theory as an analytical lens to examine the project-based learning curriculum at a University called UNI-X. This is a major contribution to PBL literature as little is known about the dynamics of learning during PBL process. In fact, the learning transformation framework can serve as the basis for further research in PBL process. For educators, this study provides them with useful insights on how to break project members’ escalating commitment to previous failing ideas and accept alternative workable …

Data Analytics, Power Bi And Emerging Technologies In The Accounting Classroom, Sunday M. Bonifas

Instructional Development Grants

The American Accounting Association (AAA) hosted a three-day conference in May 2019 focusing on the impact of emerging technologies and data analytics in the accounting profession and higher education.

Attendees participated in hands-on training and discussions about emerging technologies, received instructional materials to assist in classroom activities, and connected with leading researchers, educators, and professionals.

An Examination Of Computer Forensics And Related Certifications In The Accounting Curriculum, Michael A. Seda, Bonita Peterson Kramer, D. Larry Crumbley

Journal of Digital Forensics, Security and Law

Forensic accounting has been a fast-growing niche area within the accounting field for many years. While there has been dramatic growth in the number of courses and degrees in forensic accounting offered by universities, certain relevant topics receive little coverage, such as computer forensics. The purpose of this paper is to examine the views of accounting academics and practitioners pertaining to integrating computer forensics in the accounting curriculum, as well as to determine which forensic accounting certifications the respondents hold. Differences in opinions between the two groups are discussed, along with recommendations on how to improve the forensic accounting curriculum …

Inversed Learning In An Intermediate Accounting Course, Ashley B. Bentley

Electronic Theses and Dissertations

Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should not be limited to the transmission of information. By moving the dissemination of basic knowledge outside the classroom inversed learning allows class time for deep dives into complex topics and hands-on activities. Students who are actively involved in learning tend to be more successful in the classroom.

The purpose of this study …

The Tax Cuts And Jobs Act Hurts Single Parents With Children Pursuing A College Education, Michelle S. Freeman, Alyssa Reed

ETSU Faculty Works

This article highlights some instances where the Tax Cuts and Jobs Act (TCJA) increased taxes for single parents at the moment their children are pursuing a college education. The article further recaps education credits that were saved (but not increased) by the TCJA and a deduction that was lost. The authors also discuss an implication of the TCJA that could cause the burden on families sending children to college to increase further. Finally, the article captures items that legislators could enact to relieve the additional burden on families with students pursuing a college education.

Ann Hopkins Papers., Beth S. Harris

Finding Aids: Guides to the Collections

This is a collection of personal and professional papers related to the Hopkins v. Price Waterhouse (Wash., D.C. Federal District Court) and Price Waterhouse v. Hopkins (U. S. Supreme Court) cases. The final decision capped a seven-year battle against Hopkins’ employer for gender discrimination and her final victory in 1990 helped to expand workplace discrimination laws to include gender stereotyping.

The collection date ranges from 1967-2001 and includes correspondence, court documents, materials related to the book So Ordered: Making Partner the Hard Way (University of Massachusetts Press, c1996), newspaper and periodical publications, photographs, and a scrapbook.

Additional personal correspondence (1965-1989) …

Book Review: Seeds Of Greatness By Denis Waitley, Jennifer Maynard

Marriott Student Review

Book review of Seeds of Greatness by Denis Waitley, personal anecdotes and summaries of research on the secrets to success in life and in the business world.

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2019-2020 Operating Budget of Morehead State University.

Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du

Accounting Faculty Publications

Financial report readability captures the transparency and effectiveness of information communicated by firms’ executives. It’s interesting to investigate whether business knowledge, cognitive preferences, and professional ethics taught by a business education will shape the CEO/ CFO’s thinking in determining words, languages, paragraphs, and contents presented in financial reports when the self-interested CEO/CFO tends to influence the interpretation of financial information users. Using a sample of S&P 1500 CEOs and CFOs, we find that the CEO (CFO) with a business degree is associated with better (worse) readability of annual reports and the positive (negative) relation is strengthened (moderated) by internal corporate …

2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2018-2019 Audit Report for Morehead State University.

Ua1c4/7 Student Groups & Association Photos, Wku Archives

WKU Archives Collection Inventories

Images of student groups and associations not otherwise listed.

Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives

WKU Archives Collection Inventories

Publications created by and about the Accounting Department.

2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2018-2019 Financial Summary of Morehead State University.

Ua99/2 Bowling Green Business University Business Manager, Wku Archives

WKU Archives Collection Inventories

Records created by the business manager of Bowling Green Business University.

Ua99/5 Bowling Green Business University Departments, Wku Archives

WKU Archives Collection Inventories

Records created by and about the departments of Bowling Green Business University.

Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives

WKU Archives Collection Inventories

Files related to special audit conducted during Thomas Meredith's tenure as president of WKU.

Graduate Bulletin: 2019-2020, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Online Learning Tool On External Financing Needs, Yuanto Kusnadi

Research Collection School Of Accountancy

In collaboration with colleagues at the Centre ofTeaching Excellence (CTE), I have developed an innovative online learningobject on External Financing Needs. This tool is designed to introduce a noveland refreshing way in teaching accounting and finance concepts to students andto create a more interactive learning experience in the classroom. The online learning tool is used in the two courses:Accounting for Entrepreneurs and Financial Management, to explain the relevantconcepts related to financial forecasting and financial planning. One unique feature about the learning object is that itprovides instantaneousfeedback to students as they can learn whether the numbers theyprovide are correct/wrong (as indicated …

Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016, Allen Prindle, Ryan P. Thombs

Business, Accounting and Economics Faculty Scholarship

This study investigates the effect that Leadership in Energy and Environmental Design (LEED) had on academic performance using a difference-in-differences (DID) estimator using data from the years 2006–2016. By obtaining data from the Ohio Department of Education and the Ohio Facilities Construction Commission, this investigation examines the effect that LEED design had on the Student Performance Index for schools that opened in the year 2012. Each LEED school was matched with a non-LEED school based on several criteria. The study determined that LEED did not have an impact on the Student Performance Index. Though we find no relationship, green schools …

Penatalaksanaan Okupasi Terapi Dalamaktivitas Menggunakan Beha Dengan Konsep Bobath Pada Pasien Stroke Hemiparesis Sinistra Di Klinik Sasana Husada, Hidayati, E. R. N, Arum Pratiwi, Rita Aliya

Jurnal Vokasi Indonesia

Stroke is brain attack due to vascular injury that can damage the brain permanently because of neurologist disorder. The purpose of this intervention is to improve patient's ability to wear bras according to Occupation Therapy's view. The method that will be used to improve the patient ability who suffer from function disorder, movement, and control due to the lesion in the central nerve system is Bobath Concept. By giving eight times intervention, it can be seen that there is improvement postural control and less pain in the shoulder area when it moved. The result of this shows that there is …

Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd

Texas A&M Law Review

Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article concludes that …

Effects Of Team-Skills Guidance On Accounting Students With Lone Wolf Tendencies, Jean Lin Seow, Premila Gowri-Shankar

Research Collection School Of Accountancy

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work, believing this to result in a poorer learning experience and poorer team performance outcomes. They are also less flexible in thought and feel more incompetent working in teams, preferring to rely on self and to work on their own. Unlike students with lesser lone wolf tendencies, they are also less comfortable with peer evaluation systems, …