Will the AECC's course delivery recommendations work in the introductory accounting course? Some preliminary evidence

Accounting pedagogy is currently undergoing drastic changes. Combined with the AICPA's 150-hour requirement and the AACSB's new accreditation requirements, the AECC's recommendations for changes in accounting education are redefining what educators do in the classroom. In Position Statement No. 1 “Objectives of Education for Accountants,” the AECC targeted several characteristics of the current accounting education experience for change. These recommendations address both content and delivery issues and are consistent with recommendations made by the AICPA and the AACSB. However, in spite of the strength of the arguments put forth in favor of the AECC's recommendations, one question remains: Will implementation of the AECC's recommendations result in real, positive, measurable changes in the accounting education experience? In this paper, we examined the combined effect of several of the delivery recommendations made in Position Statement No. 1 by comparing the degree to which specific teaching objectives were achieved using a traditional accounting practice set (which did not reflect the AECC's delivery recommendations) versus a business simulation accounting practice set (which did reflect the AECC's delivery recommendations). The results indicate that, with respect to the specific educational experience tested, implementation of selected AECC recommendations will result in positive enhancement of the accounting education experience.     

Using “EDGAR” in accounting education: an example from an advanced auditing course

This paper discusses the use of the Securities and Exchange Commission's (SEC) electronic filing system called EDGAR (Electronic Data Gathering, Analysis, and Retrieval) in an advanced auditing course. EDGAR is used to supplement the study of the operations and functions of the SEC. Students are required to access EDGAR through the Internet and to obtain reports of various companies for discussion in class. Focus is on the role of the auditor in reporting on client information contained in the reports. The purpose of the exercise is to help make students aware of the power and magnitude of the Internet as an information resource.     

The first course in accounting: students’ perceptions and their effect on the decision to major in accounting

Little empirical evidence exists regarding students’ perceptions of the first course in accounting and the effect of these perceptions on deciding whether or not to major in accounting. The purpose of this study is to begin examining student perceptions regarding the first accounting course and how those perceptions relate to selection of accounting as a major. The study separately examines initial perceptions and changes in perceptions over the semester for intended accounting and non-accounting majors, and assesses the association of individual accounting instructors with changed student perceptions. We then examine the relationship between perceptual changes, final grades, and individual instructors on decisions to major in accounting. Responses from 331 introductory financial accounting students from two universities indicate that while intended accounting majors perceived the course more favorably than non-accounting majors at the beginning and end of the semester, both groups exhibited relatively positive attitudes toward the course. However, these attitudes were similarly less favorable by the end of the course for both groups. We also found evidence of the important role individual instructors play regarding changing student perceptions and selection of accounting as a major. The analyses for selection of accounting as a major indicate that the decision depended on initially intending to major in accounting, performance in the first course, and individual instructors, but not on changes in perception regarding the first course.     

关键,实质,特点,保证

一、单位领导是学习贯彻新《会计法》的关键新《会计法》加大了单位领导对会计工作的责任，使他们成为会计工作的第一责任人。因此，单位领导人从现在起，就要努力学习《会计法》，真正领会《会计法》的精神实质，切实明确自己应承担的法律责任；同时要学一些会计知识，了解会计核算的基本要求，能够看懂资产负债表、损益表和现金流量表。只有这样，才能有效地履行自己的职责。会计信息失真与单位领导人的行为有相当大的关系。当前会计信息失真已成为一大社会公害，尽管原因很多，但单位领导人的行为起着直接的、决定性的作用。一些单位领导…     

科技,自然,邂逅欧洲

这是一座典型的欧洲建筑,窗外绿树成荫青翠欲滴,窗内现代科技一应俱全.     

反垄断法,众望所归,呼之而出

8月30日,在西方素有“经济宪法“之称的反垄断法,在十届全国人大第二十九次会议获得高票通过。这部具有中国特色的反垄断法历经20年酝酿,13载论争,今日终于众望所归,呼之而出。     

全党動手,依靠群众,管好资金,支援建設

自偉大的整風运动开展以来,特别是党的建設社会主义的总路綫公布以后,沈陽市人民和全国人民一样,建設社会主义的积極性空前高漲,生产建設突飞猛进。根据不完全的了解,1958年沈陽市工業产值將增長55.5％以上,其中中央工業增長54％,地方工業增長41.3％,手工業增長將近一倍。工業建設投資扩大,其中地方工業投資相当于第一个五年計划期間的投資总数。这些資金的来源,除地方財政預算撥款外,有一半需要从各方面來筹集。随着生产建設的發展,資金来源和运用的矛盾尖銳地摆在銀行面前。在企業加速資金周轉、提高資金运用率的情况下,存款相对減少,而放款則随着工农業生产的發展相应增加。怎样解决这个矛盾呢?     

IPO Auctions: English,Dutch, … French,and Internet

Unseasoned shares are sold through the Book Building process in the United States and the United Kingdom, fixed price offerings in several countries, uniform price auctions in Israel or the new internet-based Open IPO mechanism, and an auction-like mechanism called the Mise en Vente in France. We analyze and compare the performance of these various IPO mechanisms within the context of a unified theoretical model. Fixed price offerings lead to inefficient pricing and winner's curse. Dutch auctions can also lead to inefficiencies, to the extent that they are conducive to tacit collusion by investors. The Book Building and Mise en Vente can lead to optimal information elicitation and price discovery. We document empirically the similarity between the Book Building and the Mise en Vente. We discuss the implications of our analysis for the design of optimal Internet IPO auctions. Journal of Economic Literature Classification Numbers: G24, G3, D82.     

排队,排队,如何应对？

本文以某支行7个网点为样本,对银行排队现象进行了抽样调查,从一个角度对银行排队现象进行了定量揭示。在此基础上,从窗口供需矛盾、员工劳动效率、顾客内在心理冲突以及客户结构性矛盾等方面,分析了导致银行排队矛盾的原因。最后,从树立正确的排队管理理念、构建人与物相互和谐的工作环境、重构劳动组织模式和操作流程、提高劳动效率以及建立有效的多元化分销渠道等方面,提出了化解银行排队矛盾的策略建议。     

提高认识,共同努力,实现会计工作规范化

会计工作是企业经济管理的综合性和基础性工作，会计基础工作又是会计工作的基本环节。因此，加强会计基础工作，不断提高会计工作水平，建立正常的会计工作秩序，逐步实现会计基础工作规范化是我们面临的一项重要任务。为逐步实现会计基础工作规范化，可从以下几个方面着手：第一，统一思想，提高认识，重视会计基础工作规范。所谓规范，即是约定俗成或明文规定的标准。会计基础工作规范是会计人员在会计基础工作管理、会计核算、会计监督、单位内部会计管理制度建设等诸多方面和过程中应遵循的行为准则。它一方面为各单位和会计人员开展会…     

以人为本,与时俱进,提高市场竞争力

以人为本就企业内部而言,即企业的文化属性,只有真正做到重视企业文化的发展,才能做到与时俱进,提高市场竞争力。谁塑造了精髓的文化,谁拥有了最有活力的经营理念并且转化为企业行为,谁就会成为市场竞争的优胜者。