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Articles 31 - 60 of 304
Full-Text Articles in Accounting
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 …
Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D
Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D
School of Computing: Faculty Publications
Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …
2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2021-2022 Audit Report for Morehead State University.
Real-Life Skills Accounting Students Need, Kate Mcneil
Real-Life Skills Accounting Students Need, Kate Mcneil
Sabbatical Projects
Kate McNeil, CPA, CMA, CFM, Associate Professor of Accounting, worked with one of her former firms, MarksNelson, to be a part of on-campus recruiting during the of Fall 2022. She talked to many recruiters and former students to see what the process was like and what students were doing well and where they could improve to set themselves apart. She then interviewed the new hires at MarksNelson, across all departments, about what skills they felt they were well prepared with and what they needed more of. She also interviewed some former students that were new to the profession. Finally, she …
2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2022-2023 Operating Budget of Morehead State University.
Open Education Exploration Grant: Leigh Moon, Leigh Moon
Open Education Exploration Grant: Leigh Moon, Leigh Moon
Ames Library Awards
No abstract provided.
Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan
Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
No abstract provided.
Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin
Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin
Australian Journal of Teacher Education
In a direct effort to build a greater understanding of higher education teaching and learning opportunities, this study shares the journey of three university lecturers working to ensure best practice outcomes from criterion-referenced assessment [CRA]. The work was built on a belief that our respective higher education undergraduate students did not fully value the design structure or feedback outcomes inherent in CRA. Using a collaborative autoethnographic lens we pooled experiences, outcomes, challenges, assumptions, and accounts of unconscious biases from across our different tertiary education schools and subjects. Our examination enriched our understanding, our teaching, and our student outcomes. In sharing …
Hudl Strategic Analysis, Jessica Swanson
Hudl Strategic Analysis, Jessica Swanson
Honors Program: Senior Projects (Public)
Hudl is a cutting-edge company that assists with the filming, distributing, and recording statistics for more than 40 sports. The sports, at the high school, college, and even professional level, consist of football, basketball, soccer, volleyball, and many others. Growing since its founding in 2006, Hudl now has more than 2,400 employees across 20 countries. To analyze the external environment of the video-sharing industry, a PESTEL analysis and a Porter’s Five Forces analysis were completed. These analyses found that Hudl was a unique case because they are in a very niche portion of the industry and take up a large …
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Research Collection School Of Accountancy
Universities today are embracing teaching pedagogy of project-based learning (PBL) through collaboration with industry. PBL allows students to learn theory in the classroom, then apply what they have learned in the field, solving a wide array of business or societal challenges facing organizations, while at the same time, solidifying their own knowledge. While there are many benefits of such academic-industry partnership, there are also challenges that if not addressed, may have serious consequences. This study aims to develop a framework that highlights the essence of partnership management in a PBL setting and validate the framework by conducting a focus group …
Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University
Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University
SMU Corporate Reports
The book “Celebrating a Milestone 20th Anniversary Achievement Highlights” was published in August 2021 to commemorate SoA’s 20th Anniversary as well as the 15th Anniversary of the Master of Professional Accounting Programme. The book documents the achievements and key milestones in SoA’s history.
Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan
Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
Upskilling and life-long learning are two key phrases that Education Minister Lawrence Wong highlighted in his speech at the Straits Times Education Forum 2021. The rapid emergence of digital technologies has disrupted many industries, including accountancy sector. While accounting jobs will continue to exist and grow, the way that accounting work is carried out is no longer the same. Accounting functions are increasingly relying on digital technologies to enable their work. For instance, data analytics is deployed in audit and forensics to detect irregular patterns in accounting transaction. Machine learning algorithms are used to sharpen forecasting models to predict sales …
Law School News: Staff Person Of The Year 2021: Ann Marie Thompson 05/18/2021, Michael M. Bowden
Law School News: Staff Person Of The Year 2021: Ann Marie Thompson 05/18/2021, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
Lutz Strategic Analysis, Ashley Tyler
Lutz Strategic Analysis, Ashley Tyler
Honors Program: Senior Projects (Public)
Lutz, an accounting firm in Nebraska, was founded in 1980 and has grown radically since. It now has four divisions – Accounting, Finance, Talent, and Technology – and over 275 employees. When analyzing the external environment, a PESTEL, Porter’s Five Forces, and SWOT analyses were done. These found the external environment can have an impact on the industry, however, accounting is a job that will always be needed, and growth is almost always available. Lutz’s current strategy for growth is a resource-based view of the firm that involves being a one-stop-shop for customers. It is also looking for new firms …
Gearing Up Higher Education For A More Resilient Future Post Covid-19, Themin Suwardy, Avantika Tomar, Neemee Das
Gearing Up Higher Education For A More Resilient Future Post Covid-19, Themin Suwardy, Avantika Tomar, Neemee Das
Research Collection School Of Accountancy
Education is premised on an institution’s ability to gather faculty and students, and to provide space and opportunities to produce and disseminate knowledge. Besides its direct medical and healthcare impact, COVID-19 has been a significant disruptor to the higher education sector. This paper highlights its impact on international student mobility, international collaborations, and the delivery of teaching and learning. To successfully ride out the recovery, institutions will need to build resilient strategies to operate in the new, post-COVID normal by engaging with stakeholders, ensuring financial sustainability, and embracing purposeful digital transformation in university operations, teaching, and learning.
An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Research Collection School Of Accountancy
Purpose: One of the main obstacles facing project-based learning (PBL) adoption relates to a lack of understanding by teachers and students in the roles they are required to play in the learning process. This study aims to address this obstacle, so as to better promote regular adoption of PBL pedagogy in educational institutions. Design/methodology/approach: The strategy was to undertake an in-depth case study of PBL courses taught in UNI-X’s undergraduate curriculum. The case study approach is particularly appropriate for this exploratory study because it allows to capture the organizational dynamics of the phenomenon better and also its ability to explain …
Enhancing Cultural Intelligence And Digital Literacy In Accounting Education: Insights From A University’S Global Student Consulting Programme, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow
Enhancing Cultural Intelligence And Digital Literacy In Accounting Education: Insights From A University’S Global Student Consulting Programme, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning of cultural intelligence and digital literacy are enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy …
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Accountancy Faculty Publications
The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal …
2021-2022 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2021-2022 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2021-2022 Operating Budget of Morehead State University.
2020-2021 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2020-2021 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2020-2021 Audit Report for Morehead State University.
Competency-Based Education In Business And Accounting, Jill Halverson
Competency-Based Education In Business And Accounting, Jill Halverson
The North American Accounting Studies
Competency-based education programs in the United States have grown over the past decade in response to the need to address adult learners who have earned some college credits but have not earned a degree. Hundreds of colleges have either developed or are developing competency-based education (CBE) programs, which separate learning from credit hours. Students complete assignments and/or projects to achieve mastery of competencies. This paper describes the state of CBE programs, focusing on business programs, which represent about one third of programs reported through a national survey. Discussion of University of Wisconsin System’s programs follows, including a specific business program …
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
Research Collection School Of Accountancy
Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
ETSU Faculty Works
A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …
Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy
Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy
Research Collection School Of Accountancy
The author reported on COVID-19 in accounting education in Singapore. As part of this compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be …
Law School News: Staff Person Of The Year: Ann Marie Thompson 05-12-2020, Michael M. Bowden
Law School News: Staff Person Of The Year: Ann Marie Thompson 05-12-2020, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.
How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye
How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye
Publications and Research
There are a growing number of Open Educational Resources (OER) available worldwide to teach a wide range of courses at various learning levels. Hyler (2006) has listed motives for OER initiatives for institutions such as right to education for all, sharing of knowledge as basis of academics, leveraging tax payer’s money for the common good, better use of resources by reducing costs, good public relations tool, diversity in business models. As for individuals, the motives are access to the best possible resources and to have more flexible materials. Individuals are not motivated by altruistic ambitions, such as assisting developing countries, …
2019-2020 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
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.
2020-2021 Operating Budget, Morehead State University. Budget & Financial Planning Office.
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.
Using Online Tutorials To Teach The Accounting Cycle, Tracey Chunqi Zhang, Lay Chin Low, Poh Sun Seow
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 …