Accounting service-learning experiences and the IRS volunteer income tax assistance programme: a teaching note

This paper discusses two service-learning experiences in academic accounting programmes in the USA. The Campus Compact (2000) and professional accounting organizations have called for experiences that bridge the gap between academic preparation, the professional workplace and volunteerism. In addition, employers are increasingly placing importance on experience for entry-level positions. After reviewing the service-learning literature in general as well as the sparse literature in accounting education service-learning, this paper compares the experiences of two US universities' service-learning opportunities utilizing Volunteer Income Tax Assistance (VITA) programmes. Positive outcomes are discussed along with some of the pitfalls and concerns educators have concerning service-learning.     

Exploring Civic Engagement Through Seniors' Good Citizenship Behavior Within Clubs

The argument for civic engagement is that it enables individuals to feel empowered and shapes their political and social attitudes which are attributes that promote individuals to be better citizens. This study focuses on senior citizens, and we use the place-attachment theory to better understand the good citizenship behavior of seniors within clubs, and we further explore how this behavior affects their civic engagement. The findings provide insights into seniors' civic engagement within the confines of clubs. As a result of these findings, we go on to suggest a framework for understanding the behavior of civic engagement. Our model of seniors' civic engagement in clubs provides greater insights for academics and policy makers on the sources and physical places that can foster communities to come together for shared interaction and cohesion.     

Revelation from the assurance engagements of the accounting industry in Japan

It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.     

Mind the Gap: A Journey to Sustainable Supply Chains

Many companies still view Corporate Social Responsibility (CSR) as solely philanthropy rather than addressing their material issues. A few companies that have began to see the strategic advantages of being socially responsible and addressing their social, environmental and economic challenges. Developing an effective strategy can reward companies with reputation enhancement, license to operate, avoiding litigation, recruitment and retention of employees and developing process, product and strategic innovations. One company who has realized the value of investing and integrating CSR into the business model is the apparel retailer Gap Inc. This article will examine the evolution of Gap Inc. and its work developing an effective labor standards assurance program and stakeholder engagement strategy transformed historically adversarial relationships with key stakeholders into collaborative multi-stakeholder partnerships. Particular attention is put towards Gap Inc.’s learnings in the process and how these new insights innovated the company’s CSR strategy over time. An erratum to this article can be found at     

智障学生生活化教育探析

生活自理能力的形成，有助于培养智障学生的责任感、自信心以及自己处理问题的能力，对智障学生今后的生活也会产生深远的影响。因此，我们针对智障学生的特点与生活自理能力差的现状，有的放矢地对他们进行生活教育，通过生活化的课堂，使智障学生最终学会生活，走向社会。     

Teacher qualifications and student achievement in urban elementary schools

Teacher quality is a key element of student academic success, but few specific teacher characteristics influence classroom outcomes. This research examines whether teacher licensure test scores and other teacher attributes affect elementary student achievement. The results are based on longitudinal student-level data from Los Angeles. California requires three types of teacher licensure tests as part of the teacher certification process; a general knowledge test, a subject area test (single subject for secondary teachers and multiple subject for elementary teachers), and a reading pedagogy test for elementary school teachers. The student achievement analysis uses a value-added approach that adjusts for both student and teacher fixed effects. The results show large differences in teacher quality across the school district, but measured teacher characteristics explain little of the difference. Teacher licensure test scores are unrelated to teacher success in the classroom. Similarly, student achievement is unaffected by whether classroom teachers have advanced degrees. Student achievement increases with teacher experience, but the linkage is weak and largely reflects poor outcomes for teachers during their first year or two in the classroom.     

Incentive Travel: A View from the Top

Meetings, incentives, conventions, and exhibitions are an important segment of the hospitality and tourism industry. The extant study focuses on the incentives or incentive travel. While incentive travel has existed for decades it is a relatively under-researched sub-field of hospitality. The goal of this article is to examine the current state of incentive travel, how it has changed over the past few years, and how it is likely to change in the future. Rather than examine every aspect of incentive travel, this research only looks at “buyers” of incentive travel rather than users or recipients and obtains data only from top-level corporate executives. Thus, the results are of the highest level and highest caliber. It was found that companies have been using incentive travel for decades and find it to be an effective employee motivator and as an incentive to sell product. It also builds morale and relationships.     

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.     

SMEs and CSR Theory: Evidence and Implications from an Italian Perspective

This paper reviews the development of socially responsible investment (SRI) in the Spanish financial market. The year, 1997 saw the appearance in Spain of the first SRI mutual fund, but it was not until late 1999, that major Spanish fund managers offered SRI mutual funds on the retail market. The development of SRI in the Spanish financial market has not experienced the high levels of development seen in other European countries, such as France or Italy, where interest in SRI began during the same period. This paper presents an analysis of the impact of SRI mutual funds managed by Spanish fund managers comparing the evolution of managed assets and number of investors. We also analyse the investment strategies adopted by these funds, which mainly use negative screening criteria and the participation of non-governmental organisations as institutional investors. An analysis of the take up of socially responsible investment in the Spanish financial market shows majors deficits in this process. This is due to Spanish investors having limited sensitivity to social issues and knowledge of SRI, and a lack of development of SRI investment strategies, such as engagement or shareholder activism by fund managers. Furthermore, the take-up of SRI mutual funds in the Spanish financial market coincided with a fall in the stock market at the beginning of the 21st Century. We conclude with an analysis of the relationship between SRI and Corporate Social Responsibility (CSR).Josep M. Lozano is currently Professor in the Department of Social Sciences at ESADE, Universidad Ramon Llul-URL and Director of the school’s Institute for the Individual, Corporations and Society (IPES). Co-founder of ética, Economía y Dirección (Spanish branch of the European Business Ethics Network), member of the international Editorial Board of ‚Ethical Perspectives’ and member of the Business Ethics inter-faculty group of the Community of European Management Schools (CEMS). He has been a highly-commended runner-up in the European division of the Beyond Grey Pinstripes Faculty Pioneer Award. Author of Ethics and Organizations. Understanding Business Ethics as a Learning Process. Dordrecht: Kluwer, 2000.Laura Albareda is a Researcher at the Institute for the Individual, Corporations and Society (IPES), ESADE, Universidad Ramon Llull-URL. She is manager of the Observatory on Ethical, Ecological and Social Investment funds in Spain, an annual IPES publication on Socially Responsible Investment in Spain. Fields of research and academic interest are Corporate Social Responsibility, Business Ethics, Global Governance, Governments and Public Policies on CSR and Socially Responsible Investment.M. Rosario Balaguer is a Lecturer in the Department of Finance and Accounting at Universitat Jaume I. Research areas focus on finance-based analysis of Corporate Social Responsibility and Socially Responsible Investment, covering issues such as profitability, risk and performance. She has taken part in several national and international conferences and published a number of articles in this field.