bluuebunny/crossref_metadata_2025_split huggingface dataset:
Constructivist Pedagogy For The Business Communication Classroom
Authors: Mathews Minu 
Published: March 2016

Business education and learning has become formidable and challenging over the last few years. A traditional learning environment is bereft of active learning where students only try to memorise terms and concepts and is unable to apply them to the real corporate world. It was found in the business communication classes that students fail to comprehend basic business terminology and communication practices and concepts related to organizational administration and functioning. In such a state of nescience, there was a need to enable the students to maximise learning through knowledge construction in authentic environments that employs the context in which learning is relevant. A suitable teaching method which needs to be dependant on variables such as target audience and content (Gulbahar, 2006) was designed for the business communication classroom that undergrids the theory of constructivism (Piaget, 1963). Constructivism lends to learning that is action-based where learners construe or make interpretations of their world through interactions in the real-world. Students were actively engaged in making sense of different concepts and terms through workplace interactions and observations. This paper therefore describes an example that builds a dichotomy between knowledge and “learning by doing” which was integrated into the business communication curricula in a tertiary educational system of Oman. Qualitative paradigms, such as semi-structured interviews with students, employee feedback, student portfolios were used to evaluate student’s cognitive domain.
The Coming Accounting Crisis
Authors: Eaton Tim V. 
Published: March 2016

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and research and (2) changes in performance measurement and compensation. If not adequately addressed, many institutions may have difficulty staffing adequate sections of accounting courses. Implications could include an even greater increase in teaching by non-tenure track faculty, which could have significant implications for accreditation and potentially on the quality of accounting education
Incorporating Sarbanes-Oxley Into A College Accounting Curriculum: Lessons Learned
Authors: Ragan Joseph M. , Rizman Brian J. , Gregory Jonathan T. 
Published: March 2016

This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO’s, CFO’s and public accountants. It also applies to all levels of management. Organizations and their managers need to recognize the significance of Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability of the financial statements, quality of reporting, and also the opportunity to review a company’s processes and enhance the efficiency of all financial and operating departments. Integrating SAP technology into the classroom has been one of the primary initiatives of the Department of Accounting, a signature program at Saint Joseph’s University, in Philadelphia, Pennsylvania. The implementation and roll-out process has covered a variety of areas from navigation to key business processes and accounting within SAP R/3. With the evolution of the Sarbanes-Oxley Act and the need for compliance within a company, the department decided that students should be given exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the Sarbanes-Oxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct audit processes and create exception reports needed to identify material weaknesses and deficiencies.
Teaching Methods And Technologies: Aggregated Faculty Analysis, Conclusions And Recommendations Phase IV
Authors: Payette Dennis L. , Verreault Daniel 
Published: March 2016

This paper culminates three years of research on the use of various teaching technologies and methods by the faculty of Adelphi University School of Business in Garden City, New York. Previously, papers on this research were published on the development of the research instrument, the administration and data analysis for full time faculty (Part II), and most recently the analysis of data from adjunct faculty (Part III). This paper (Part IV) includes a number of new faculty additions to the data set and analyzes and interprets the aggregated data. Our overall findings suggest a wide variety of soft and hard technologies where the aggregate group expressed a statistically significant higher perceived “value of use” than a “level of use”. Newer classroom types were also valued more highly than used. The research controlled for “department”, “status”, and “teaching experience”. Factors tended to be non-significant with some interesting exceptions. We note our conclusions, make policy recommendations, and suggest opportunities for expanded research.
Teaching Business Statistics With Real Data To Undergraduates And The Use Of Technology In The Class Room
Authors: Singamsetti Rao 
Published: March 2016

In this paper an attempt is made to highlight some issues of interpretation of statistical concepts and interpretation of results as taught in undergraduate Business statistics courses. The use of modern technology in the class room is shown to have increased the efficiency and the ease of learning and teaching in statistics. The importance of using real data in examples and exercises in class room teaching is emphasized.
The Impact Of The Sarbanes-Oxley Act Of 2002 On The Business And Accounting Curriculums
Authors: Reed Ronald O. , Bullock Charles , Johnson Gene , Iyer Vish 
Published: March 2016

Business and accounting curriculums are designed to educate and train future business professionals and leaders. When Congress passed SOX in 2002, it dramatically impacted the responsibilities of corporate executives and CPAs and consequently required corresponding changes in the business schools prepare students to assume these roles. Because the Act changed the manner in which corporate decisions are made and how corporate organizations are governed and because of its impact on corporate business and CPA firms, it required business schools to modify the curriculums in business and accounting. This paper demonstrates the impact on the undergraduate business and accounting programs. In most cases, it is suggested that SOX material be integrated into existing courses because of the various constraints on undergraduate programs.
Distinctions Among Accreditation Agencies For Business Programs
Authors: Corcoran Charles P. 
Published: March 2016

Over the past twenty years, business accreditation has become a growth industry. In 1988, some eleven percent of business programs were accredited by an accrediting body devoted solely to business program accreditation. Today, over forty-two percent boast of such external validation of their programs. Although the three principal accrediting agencies all profess to uphold the highest academic standards, marked differences exist. The ACBSP and IABSP share certain qualities that distinguish them from AACSB. However, the AACSB brand, long synonymous with the biggest and the best, remains unchallenged.
New Frontiers: Training Forensic Accountants Within The Accounting Program
Authors: Ramaswamy Vinita 
Published: March 2016

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting, and Congress and the SEC try to build safeguards for corporate governance, one group of accountants has been quietly helping corporations and investors alike in rebuilding confidence in financial statements. These are the forensic accountants. The forensic accountant actively looks for fraudulent transactions and misrepresentations. Such an accountant has a major role to play in this new environment, and universities have the responsibility to train future accountants to adequately meet the demands of the business world.
First Year Students Understanding Of Elementary Concepts In Differential Calculus In A Computer Laboratory Teaching Environment
Authors: Naidoo K. , Naidoo R. 
Published: March 2016

This paper focuses on blended learning in mathematics I module in elementary calculus, at a University of Technology. A computer laboratory was used to create a learning environment that promoted interactive learning together with traditional teaching. The interactive learning was performed using projects to optimize the discovery and error diagnosis in an elementary differential calculus class consisting of first year engineering students. A group of 33 engineering students (the experimental group) completed a project in elementary calculus as part of their course requirement for the mathematics I module in the engineering faculty. The project was designed to support the development of the differential calculus frames “limit of a sequence”, “average rate of change” and “instantaneous rate of change”. Students were clinically interviewed on their tasks in the project. We also compared a control group of students (randomly selected students) in a completely traditional to the experimental group. Both groups were subjected to the Orton’s test on differential calculus. Analysis of project work indicated that students have developed specific mathematical mental frames in elementary calculus. The control group exhibited more structural and executive errors than the experimental group. The experimental group tended to describe the concepts using deep structures than surface structures. Statistically the scores on the Orton’s tests indicated a clear difference between the experimental group and the control group. We can suggest blended learning enhances understanding of key concepts in elementary calculus.
CSI Accounting: A New Trend In Educational Training
Authors: Ekmekjian Elizabeth C. , Drucker Alan , Klein Hubert , Basile Anthony 
Published: March 2016

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a U.S. Department of Justice, NIJ Special Report titled, “Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, faculty and Students.” The December 20, 2005 Draft Report provides that as a result of recent corporate scandals, there has been a substantial increase in both legal and regulatory requirements. “These requirements address internal controls for detecting and deterring fraud and encourage financial statement auditors to be more aggressive in searching for fraud.” Students desirous of becoming “CSI Accountants” are in need of a better understanding surrounding the field and the knowledge and skills required to succeed. This paper will begin with a brief mention of various financial scandals and certain regulatory requirements which followed. The motivation for a need for this new educational training will then be reviewed along with the problems faced by institutions of higher education when adding new courses and changing current curriculum. Finally, a brief overview of the contents of the NIJ Report will be made.
Extra Curricular Life Of Overseas Student-Teachers
Authors: Firmin Michael W. , Firmin Ruth L. , MacKay Brenda B. 
Published: March 2016

Overseas student-teaching is becoming increasingly popular among American college students. Unfortunately, relatively little is known empirically regarding how these students find their experiences—academically or outside of the teaching classroom. Consequently, the present research study used rigorous qualitative methods in order to appraise extra-curricular experiences from a sample of 13 students who completed their student teaching overseas. Results showed students to experience surface relationships with nationals and deeper connections with faculty. While the student teachers reported participating in various excursions alongside nationals, they generally categorized their connections with these people on surface levels, explaining that relationships were hindered by language barrier inhibitions. In contrast, when our participants described their interactions with faculty, they spoke in terms of meaningful connections and bonding experiences.
Meta-Analysis And Empirical Research Of Learning Style Theories In Higher Education: The Case Of Slovenia
Authors: Penger Sandra , Tekavcic Metka , Dimovski Vlado 
Published: March 2016

Researchers have pointed out that students learn effectively in a harmonic environment and by using teaching aids which match the students’ learning style preferences (Li et al., 2008). The learning styles literature is having a revival during last years. Although learning styles have been heavily researched (Coffield et al., 2004; Reynold & Vince, 2007; Welsh et al., 2007; Hornyak et al., 2007; Herbert & Stenfors, 2007; Sievers, 2007; Hyde, 2007; Kayes A.B., 2007; Kayes D. C., 2007; Garcia et al., 2007; Demirbas & Demirkan, 2007; Armstrong & Mahmud, 2008; Li et al., 2008), little is known about Slovenian students’ learning styles, especially in the field of management education. The aim of study is to present and explore the learning styles of students enrolled in the course Economics of education at the University of Ljubljana, Faculty of Economics (FELU) in Slovenia. Another purpose is to better understand the different learning styles among management students in order to develop appropriate teaching strategies for improving management education at FELU. Additionally, the intention of this research is to develop a valid and reliable research questionnaire for further research processes and to set up research instruments as supportive mechanisms in management education and in the development curriculums and syllabuses of new courses. This study method included both a descriptive and an exploratory perspective. In the first part the qualitative meta-analysis method was used to overview the literature background. In the empirical part the factor analysis using the Principle Axes Factoring method was used to extract learning styles. The adapted versions of Honey and Mumford’s (1992) Learning Style Questionnaire (LSQ) and Dunn & Dunn’s (2003) VAK Learning Style Theory (Coffield et al., 2004) were used as instruments in the questionnaire to determine Slovenian students’ learning styles. Findings of the study outline, that for the educators in higher education institution, the challenge is to provide meta-cognitive support for students, enabling them to reflect not just on what they learn but also how and why.
Teaching The Interrelationships Among Costs, Expense, And Liability Of A Defined Benefit Pension Plan
Authors: Wilson Arlette C. , Godwin Norman H. 
Published: March 2016

The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans” (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide timely and significant improvements and resulted in SFAS #158. The object of this Statement is to improve the understandability and representational faithfulness of the amounts reported in the employer’s statement of financial position by recognizing as an asset or liability the overfunded or underfunded status of a defined benefit postretirement plan. The purpose of this paper is to provide a logical approach for teaching accounting for a defined benefit pension plan. This objective will be accomplished by providing a discussion with detailed illustrations of the interrelationships of the effects on income (both operating income and other comprehensive income) and the amount reported on the balance sheet.
Environmental Educational Youth Action Task Program
Authors: Rahman Nik Norulaini Nik Ab , Omar Fatehah Mohd , Kalia Noorliza , Hasmi Mohammad 
Published: March 2016

An educational environmental youth camp was held comprising of fifty one 16-year old secondary students and facilitated by volunteers from the university and Friends of the Earth, a non profit organization in Penang. A weekend camp on youth action task program was held at an isolated beach packed with activities that were structured towards environmental good sense. Five activities were conducted with the volunteers as moderators. The main objective of the camp was to create more perceptive understanding on the environmental importance to the community, and the need for the community to protect the environment. The students were brought to the realms of nature and issues currently plaguing our towns, cities and countryside. With the coming in contact with nature, the veracity of the environmental issues was infused into the students. The activities began with an ice breaking sessions with the facilitators, jungle trekking, ‘life chain’, ‘issues and its realities’, ‘action plan’ and wrapped by developing resolutions. Each of these activities were practical learning and fun filled experiences that were well guided by facilitators who were themselves dedicated volunteers in the youth action task program. The program ended with meeting the teachers at the respective schools to further develop the activities at school, interschool, and community and intercommunity levels. It is also hoped that these students will be able to be continuously be active in the youth action task program and be the advocates and proponents to support the environment.
Using Standardized Student Evaluation Instruments To Measure Teaching Effectiveness In Lecture/Recitation Mode Classes
Authors: Potter Gregory C. , Romeo George C. , Bao Da-Hsien , Pritchard Robert E. 
Published: March 2016

This paper investigates the variability of student teaching effectiveness survey evaluations among the various recitation sections when lecture/recitation instruction is utilized with the same instructor both delivering the lecture and teaching all of the corresponding recitation sections. The research results indicate that when an instructor teaches multiple sections using lecture/recitation instruction, then the meaningful measure of the instructor’s teaching is the average of the student ratings for the various recitation sections. This study focuses on the variability of the students’ responses to each item in the survey instrument as measured by its standard deviation.
The Impact Of Business Faculty Attire On Student Perceptions And Engagement
Authors: Carr David L. , Lavin Angeline M. , Davies Thomas L. 
Published: March 2016

Certainly not a new phenomenon, professors continue to strive to discover the magic elixir that will cause all students to become active participants in the learning process. It seems logical that if students find a topic interesting or pertinent to their career objectives, they will tend to take a more active role in a course. Perhaps as reasonable to assume, if instructors are engaging and have the respect of the class, students will naturally put forth more effort to master the material. Prior studies have also shown that certain pedagogical devices and innovations, such as the usage of presentation technology, can positively impact student motivation. This study explored whether something as basic as the professor’s attire could also have a motivating effect on student perceptions and behavior in a college classroom setting. This paper summarizes the results of a survey pertaining to faculty dress that was administered to students enrolled in selected business courses at a mid-sized Midwestern university. Students were asked their opinion of whether the professional or unprofessional dress of the instructor would conceivably impact their own learning and effort. The survey results show that, in general, students perceive professional dress positively, and adjust their behavior accordingly.
Effective Blended Learning Techniques
Authors: Gill Deborah 
Published: March 2016

Blended learning is becoming more prevalent in higher education courses. Reasons for blending range from accommodating more students to improving the quality of courses offered. The purpose of this paper is twofold: (1) to discuss student attitudes towards blended courses versus face-to-face versus completely online courses, and (2) to consider the effects of different blended learning techniques on overall learning.
Using The Tenets Of Problem Based Learning In The Development Of Small Group Experiences In The Rehabilitative Environment
Authors: Zipp Genevieve Pinto , Shah Ashlesha 
Published: March 2016

Purpose. Professional health science educational programs have utilized numerous learning strategies including journals, practice patterns, problem-based learning (PBL), case-studies, and hypothesis-oriented algorithm for clinicians (HOAC) (Shepard et al., 2002). While, these learning strategies have found a place in the health science educational curriculums they have not been utilized in the clinic with patients. This essay provides a brief overview on the tenets of small group work associated with PBL and offers insight into how small groups may be used in the clinic as a teaching strategy. Importance. While this essay does not offer data to support the use of small group work as a learning technique for the promotion of patient problem solving it does provide a medium for the exchange of ideas which may lead to future research in this area.
A Guideline For Pedagogical Approaches To “Zài(再)”And “Yòu(又)” In Mandarin ChineseFor Thai University Students
Authors: Petcherdchoo Sasarux 
Published: March 2016

The purpose of the study is to provide a guideline for the pedagogical approaches to teach Thai students the grammar of the Chinese adverbs “zài” and “yòu”. Questionnaire results revealed that the reasons for the misuse of “zài” and “yòu” by Thai university students can be classified into three causes: (1) “zài” and “yòu” suggest repeatedness and both of them can be literally translated into the Thai /Ik/,(2) the complicated semantic characteristics of “zài” and “yòu” themselves and (3) the situation in the process of “zài” and “yòu” acquisition being not completed. In terms of pedagogical approaches, this study presents an appropriate sequence for the learning of the adverbs “zài” and “yòu” in Mandarin Chinese according to the frequency of occurrence and the frequency of error. Furthermore, the study suggests that teachers should first teach the grammar points that are used more frequently and have more straightforward semantics familiar to most students. Those used infrequently and likely to cause errors should be taught later.