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Schieberl, Jeffrey; Rainey, Michael; Palmer, Lynda – American Journal of Business Education, 2014
This paper illustrates a teaching innovation that took a traditional role playing exercise based on a case study and added some nuances that amplified the learning experience. The example illustrated in this paper was a didactic negotiation exercise intended to teach simple, basic negotiation principles like zone of possible agreement (ZOPA),…
Descriptors: Negotiation Agreements, Teaching Methods, Teaching Styles, Learning Experience
Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon – American Journal of Business Education, 2014
The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…
Descriptors: Case Method (Teaching Technique), Accounting, Technology Uses in Education, Information Systems
Bottiglieri, William A.; Reville, Patrick J. – American Journal of Business Education, 2012
Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…
Descriptors: Tax Credits, Expenditures, Operating Expenses, Transportation
Scofield, Barbara W.; Dye, Wilma – American Journal of Business Education, 2009
On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…
Descriptors: Accounting, Educational Principles, Fundamental Concepts, Equations (Mathematics)