Accounting educators are continually seeking ways to better prepare their students for success after graduation. One path to this goal is the successful completion of the CPA exam. This national exam provides an endorsement of the knowledge and comprehension that has been achieved by the candidate and opens up opportunities for advancement. The…

Business students may dream of receiving pay packages like that of Michael Eisner at Disney. However, many of them will work for the compensation consultant who determines the economics of the pay arrangements, for the valuation consultant who values the different components of the pay arrangements, for the accountant who must audit the financial…

Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…

This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

Over 35 years of retention theory and literature have acknowledged the importance of institutional and student profiles in accounting for cross-sectional differences in retention and completion rates between types of colleges and universities. The first "P" within a 4 Ps framework of student retention--"profile"--recognizes that an institution's…

African universities over the past decade have developed new modes of financial mobilization in search for fiscal solutions to the declining public support for higher education. The creation of the "tuition-paying" ("dual track" or "fee-paying") admission track policy, a variant of cost sharing, is one of such…

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

It is imperative that higher education institutions reflect on the success of transformation initiatives aimed at providing students with academic, financial, and other support. Programmes such as the Thuthuka Bursary Fund aim to provide students with a comprehensive bursary programme that offers multi-faceted support. By conducting interviews…

Given that the Chinese economy has experienced rapid growth over the last decade, developing Internet banking and transforming traditional lines of products into web sites beyond "brick and mortar" local branches will be the main drivers for both Chinese banks and foreign banks to tap into the available of Chinese savings. The primary…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology…

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work "The Design of Inquiring Systems" the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories,…

In the past two decades, the financial education movement has rapidly grown into a set of policies and programs that aims to empower individuals and families with financial literacy--the attitudes, knowledge, and skills necessary to make and act on informed financial decisions. For low- and moderate-income families in the U.S., this development…

The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)