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Cherry, Alan A.; Schwartz, Bill N. – American Journal of Business Education, 2013
This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been…
Descriptors: Accounting, Business Administration Education, Standards, College Curriculum
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Galbraith, Diane D.; Webb, Fred L. – American Journal of Business Education, 2013
Organizations today often require collaboration in the form of work teams. Many tasks completed within organizations, whether in the workplace or in academia, however, can be beyond the capabilities of individuals alone. Productive teamwork and cooperative activities in business are expected and can begin very early in a person's career. The…
Descriptors: Teamwork, Labor Force Development, Classroom Techniques, Teaching Methods
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Bateh, Justin; Heaton, Camille; Arbogast, Gordon W.; Broadbent, Ardell – American Journal of Business Education, 2013
Sustainability has become a buzzword in organizational research and ecological science. Much has been said about the role of sustainability for organizational development and markets. Thousands of organizations worldwide have adopted sustainability strategies to boost their productivity and develop a competitive advantage. Yet the concept of…
Descriptors: Definitions, Sustainability, Business Administration, Educational Principles
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Mong, Donald – American Journal of Business Education, 2013
Experienced managers know that cash affects virtually every aspect of a company's strategy and operations. Business students and new managers, however, sometimes lose sight of the importance of cash amidst the details of accrual-based accounting courses, formula-based finance courses, and production-based management courses. We therefore use…
Descriptors: Accounting, Money Management, Administrators, Investment
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Ravinder, Handanhal V. – American Journal of Business Education, 2013
A key issue in exponential smoothing is the choice of the values of the smoothing constants used. One approach that is becoming increasingly popular in introductory management science and operations management textbooks is the use of Solver, an Excel-based non-linear optimizer, to identify values of the smoothing constants that minimize a measure…
Descriptors: Prediction, Spreadsheets, Business Administration Education, Computer Software
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Tiger, Andrew; Preston, Landon – American Journal of Business Education, 2013
Business and education stand out as two of the most prominent sectors affected by the rapid expansion of the Internet. A significant body of literature within business has been devoted to developing positive e-commerce exchanges that develop customer loyalty. While online education grows each year, the long-term significance of online education to…
Descriptors: Online Courses, Alumni, Donors, Private Financial Support
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Zeller, Thomas L.; Metzger, Lawrence M. – American Journal of Business Education, 2013
This paper argues for a new approach to accounting textbook budgeting material. The business environment is not stable. Change is continuous, for large and small business alike. A business must act and react to generate shareholder value. The rolling forecast provides the necessary navigational insight. The traditional annual static budget does…
Descriptors: Budgeting, Accounting, Budgets, Business Skills
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Atanasovski, Daniel; Bender, Melinda; Fulwider, Miles; Stemkoski, Michael; Walker, Tricia – American Journal of Business Education, 2013
This broad-based article discusses teaching and learning that connects artists and their creative art products with the capitalistic system within the market valuation model for a created product that is particularly associated with artists. This general discussion is transferable across teaching and learning disciplines involving the market…
Descriptors: Artists, Art Products, Social Systems, Free Enterprise System
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Wailoo, B.; John, S. – American Journal of Business Education, 2013
Business students take courses in Financial Accounting where they learn the basic financial statements and how to present and analyze them. Accounting majors immediately experience a frustrating situation as they continue their studies with the Intermediate Accounting I course. Practicing accountants realize when they attend continuing education…
Descriptors: Business Administration Education, Business Skills, Teaching Methods, Educational Practices
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Chong, James T.; Jennings, William P.; Phillips, G. Michael – American Journal of Business Education, 2013
An educational example is presented that is an effective teaching illustration to help students understand the difference between traditional CAPM beta and downside (or down-market) beta and why downside beta is a superior measure for use in personal financial planning investment policy statements.
Descriptors: Investment, Business Administration Education, Business Skills, Demonstrations (Educational)
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Husted, Susan; Pinto, Joann; Romero, Silvia – American Journal of Business Education, 2013
This paper reports the results of a survey of winners of the Elijah Watt Sells award. We ask them about the determinants of their success, which might be useful to other students preparing for the CPA exam. The winners graduated from different universities, not necessarily the ones ranked top, and almost all of them participated in a review…
Descriptors: Awards, Profiles, Business Administration Education, Motivation
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Lukosius, Vaidas; Festervand, Troy A. – American Journal of Business Education, 2013
The number of American students studying abroad increases every year. That might suggest that recruiting students to participate in such an educational opportunity would present little difficulty. On the contrary, as domestic student participation in such programs has risen, so has the number of competing programs. Thus, the viability of any study…
Descriptors: Marketing, Study Abroad, Student Recruitment, Educational Finance
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Borker, David R. – American Journal of Business Education, 2013
There is a growing interest among educators in teaching and learning practices based on mindfulness, a concept derived from eastern meditative traditions. This paper describes how mindfulness practices and concepts can be used to enhance the student's learning experience in beginning economics courses. Specific areas with a high potential for…
Descriptors: Metacognition, Economics Education, Student Development, Learning Experience
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Laux, Judy – American Journal of Business Education, 2013
Although textbooks present corporate finance using a topical approach, good financial management requires an organic approach that integrates the various assignments financial managers confront every day. Breaking the tasks into meaningful subcategories, the current article offers one approach.
Descriptors: Money Management, Business Administration Education, Budgeting, Financial Support
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Corkern, Sheree M.; Parks, Sandra B.; Morgan, Mark I. – American Journal of Business Education, 2013
This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…
Descriptors: Accounting, Futures (of Society), Supply and Demand, Personnel Selection
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