Education Commons^™

Ethics In The Accounting Curriculum, James H. Thompson

All Faculty Scholarship for the College of Business

The number of corporate debacles in recent history has been a great concern to the financial community. From Enron to Bear Stearns, the events have highlighted that greed, incompetence, and deception exist systemically. After these and other similar events, the importance of professional ethics intensified. Has the concern for improved ethical behavior compelled academic institutions to provide greater emphasis on ethics in accounting degree programs?

Several findings emerged in this study. First, ethics is more commonly part of the course description than it is to be part of the course title. Second, there is greater emphasis on ethics in undergraduate …

Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.

A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson

All Faculty Scholarship for the College of Business

Attaining tenure is a goal of every faculty member. Indeed, at the beginning of every faculty member’s career, there is concern regarding the process of earning tenure. Many factors enter into the tenure decision, but most universities place weight on three primary factors: teaching effectiveness, research activity, and demonstration of service to the university and beyond. The relative importance of these three factors varies, but most universities expect “satisfactory” performance in all three areas. One of the historical reasons for faculty tenure is to protect academic freedom. Once tenure was attained, a faculty member’s academic freedom was considered safe. Recent …

A Primer On Profit Maximization, Robert Carbaugh, Tyler Prante

All Faculty Scholarship for the College of Business

Although textbooks in intermediate microeconomics and managerial economics discuss the first-order condition for profit maximization (marginal revenue equals marginal cost) for pure competition and monopoly, they tend to ignore the second-order condition (marginal cost cuts marginal revenue from below). Mathematical economics textbooks also tend to provide only tangential treatment of the necessary and sufficient conditions for profit maximization. This paper fills the void in the textbook literature by combining mathematical and graphical analysis to more fully explain the profit maximizing hypothesis under a variety of market structures and cost conditions. It is intended to be a useful primer for all …

A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson

All Faculty Scholarship for the College of Business

Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …

Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting profession. Based on course development and delivery experience at a major Eastern University, the benefits and drawbacks of using the Internet to select contemporary accounting issues are presented and compared to existing research findings as a basis for future study. While the focus of this paper …

Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft

All Faculty Scholarship for the College of Business

There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980' s and early 1990' s to just over I 00 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this …

Engaging Students In An Accounting Class, Karen Martinis, James A. Bailey

All Faculty Scholarship for the College of Business

Many different styles exist for teaching accounting. Throughout the years, the authors applied different teaching methodologies in their accounting courses. They found that engaging students in the classroom setting helps the students to stay on task and makes the classroom experience more meaningful. This paper describes processes the authors used to enable students to actively participate in the learning process during class time.

Is Identical Really Identical? An Investigation Of Equivalency Theory And Online Learning, Ruth Lapsley, Brian Kulik, Rex Moody, J. B. (Ben) Arbaugh

All Faculty Scholarship for the College of Business

This study investigates the validity of equivalency theory among 63 students by comparing two introductory upper-division human resource management courses: one taught online, the other in a traditional classroom. Commonalities included same term, same professor, and identical assignments/tests in the same order, thus allowing a direct comparison of course outcomes. MANCOVA results supported equivalency theory, and further suggest that the online learning pedagogy may be superior in its overall effect on student performance.

Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan

All Faculty Scholarship for the College of Business

Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …

Assessing The Extent Of It Integration Across The Business Curriculum, Ronald Tidd

All Faculty Scholarship for the College of Business

This paper describes a methodology for assessing the extent to which computer technologies have been integrated across the business/management curriculum so as to enhance learning process and outcomes. The assessment was motivated by the need to: Inform interested individuals such as current and potential students, prospective employers, administrative/budget personnel, and accrediting bodies about the extent to which these technologies are being taught and used; and Increase the learning efficiency of the integration effort by ensuring that computer-based learning tasks are properly sequenced across the curriculum, so that students develop the necessary computing skills and ·knowledge in a timely manner. Data …