Class length and student performance: An extended study

Many accounting educators believe that the student learning of accounting is better facilitated over a longer period of time, rather than a shorter period of time. This study examined the results of student performance in two introductory accounting courses, comparing student performance results of four-week summer classes with the results of traditional 16-week courses. In this research, the same professor taught the spring and summer ACC 201 courses, and two other professors taught both the spring and summer ACC 211 courses. Also held constant were the lecture material, course assignment, and test content. The results of the study indicate that in general, students taking introductory accounting over four weeks fare about as well as students who take introductory accounting over a traditional 16-week period. These results have potential importance beyond accounting education and provide support to universities offering more block courses to better serve individual student needs.     

Navigating worlds of information: STEM literacy practices of experienced makers

Making as a design-centered learning activity has recently received significant attention in education. We use literacies—how individuals use representations to learn—to explore the STEM literacy practices of experienced designers and makers. Describing makers’ representational practices in STEM contexts can inform the design of literacy supports for young makers that can encourage their use of representations to connect STEM disciplines and design practices. We interviewed experienced makers to describe one literacy practice central to design: identifying, organizing, and integrating information. Makers enacted this practice within specific making processes—e.g., designing—with the purpose of sourcing and navigating information related to their chosen problems. The research supports efforts to bridge learning while making with learning in schools by positioning STEM literacies as central practices involved in the processes of designing and making.     

The Impact of the Inpatient Prospective Payment System and Diagnosis-Related Groups

Abstract

The outpatient prospective payment system for the Medicare program became effective Aug. 1, 2000, as mandated by the Balanced Budget Act of 1997. This outpatient program complements Medicare’s inpatient prospective payment system, which was introduced in 1983. A survey of the literature over the past 20 years is undertaken to review the effects of the inpatient prospective payment system and diagnosis-related groups (DRGs) on inpatient hospital utilization, expenditures, and outcomes. The level of the DRG payment has been questioned, as well as the process of adjusting the payment levels from one year to the next. In addition, past research has speculated that the DRG classification may not be sensitive to severity and is subject to coding ambiguities. These conclusions can be used as input to future research on the new outpatient program, as well as updating research on the inpatient program.     

University research and development activities: Intrusion into areas untended? A review of recent developments and ethical issues raised

The traditional and emerging roles of the major research entities in the United States are reviewed. Particularly controversial has been the university's emerging role of applied researcher in addition to its traditional role of basic researcher. Private, for-profit research laboratories have vociferously objected to the funding of university applied research by both the federal government and private industry. The funding of university research by these latter two entities is then reviewed and discussed. In addition to the ethical issue of whether university applied research should be funded, there is apparently another ethical issue regarding how the recipient universities are selected. In essence, if the universities intrusions are merely into untended areas, the first ethical issue seems less serious. Such may be the case if private laboratories are not equipped to perform the research. Of course, the second issue of which university should receive the funding remains. The apparently strengthening ties between universities and private industry are then reviewed. Direct ties between universities and industry still account for a very small part of university research. But impediments to cooperation are melting away as universities market their services to private industry. The authors contend that the government encourages cooperative ventures between universities and industry. They pose questions for all sides and suggest further areas of study should these joint ventures continue as they seem most likely to do. Much of the literature has leaned toward criticism of these joint efforts. Martin Kenney, in the February, 1987 issue of The Journal of Business Ethics, offered one of the more extensive efforts in his criticism of cooperative industrial/university research. Kenney concentrated on the area of biotechnology research. The present article avoids specific areas of research and takes a broad view of these cooperative research efforts. It is less critical than Kenney of the cooperation between industry and universities. David E. Blevins is Associate Professor of Management in the Department of Management and Marketing, University of Mississippi. From 1962–1971 he was employed by Caterpillar Tractor Co. in various management positions including District Representative for four European and Middle East countries. He received a Ph.D. and MBA from the University of Illinois and a BS in Industrial Engineering from the University of Missouri. He has published articles in the Journal of Business Ethics, Journal of Product Innovation Management and Mississippi Business and has published three textbooks. Sid R. Ewer is Assistant Professor of Accountancy at Southwest Missouri State University. His areas of research interest involve public policy and ethics, and he has published in The Journal of System Management. He has spent eight years in state government as an executive for an educational agency, and, prior to state government Mr. Ewer was an executive for industry. He is a Certified Public Accountant, Certified Management Accountant and Certified Internal Auditor.     

Wealth distribution and its impact on minorities

Originally published inThe Review of Black Political Economy, Vol. 4, No. 4 (Summer 1972) pp. 27-37.     

Invariance of covariance structures under groups of transformations

Summary The invariance of covariance structures under Lie groups of transformations is discussed. Implications for minimum discrepancy estimates of parameters are considered.     

The development of company law in India: The case of the Companies Act 1956

The influence of social and cultural context, including imperial influences, and politics on the promulgation of the Companies Act 1956 in post independence India, focusing in particular on accounting regulations incorporated in the Act, is explored using a framework based on the work of McKinnon [McKinnon JL. The historical development of the operational form of corporate reporting regulation in Japan. New York: Garland; 1986]. Within the framework, the promulgation of the Companies Act 1956 is analysed into three phases: source, diffusion and reaction with all phases being influenced by the social and cultural context of India and political processes. In particular, the importance of the role of the government and the socio-economic and cultural context of India is indicated in both the need for, and in the process of, change to the Companies Act 1956.