ethanporcaro/eric-fulltext-meta huggingface dataset:
The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting
Author: Carrington, Linda G.
Date: 2012-00-00
Type: Journal Articles
Subjects: Accounting,Finance Occupations,Educational Principles,Course Content,Grades (Scholastic),Correlation,Two Year Colleges,College Transfer Students,Majors (Students),Academic Advising,College Students,Business Administration Education,Prerequisites,Surveys,Student Attitudes,Statistical Analysis

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior knowledge than do most other courses the student has been exposed to. Intermediate accounting is also very important for accounting majors as it serves as the basis for much of their future accounting coursework. Obviously, it is of paramount importance that students enter Intermediate Accounting I properly prepared for the course. This research examines the preparation level of Intermediate I students. In particular, this study investigates whether three specific factors relating to the principles of accounting course affect a student's preparation for intermediate accounting. The three factors are: the grade earned in the principles of accounting course, the type of school where the principles of accounting course was taken, and the amount of time that elapsed between the principles course and the intermediate course. This research differs from prior research in this area in that prior research focused on factors affecting performance in intermediate and the current research focus is on preparation for the course. Results of this research include the finding that preparation for intermediate accounting is associated with both the grade earned in principles and the amount of time that elapses between principles and intermediate. While no association is found between the type of school where principles is taken and the level of preparation for intermediate, the results indicate that students who take principles of accounting at a 2-year school are more likely to delay taking intermediate accounting. It appears that students who take principles of accounting at a 2-year school may be less prepared for intermediate, not because of the 2-year school per se, but rather because of the associated delay in taking intermediate accounting. These results should be of interest to advisors of future accounting and finance majors, instructors teaching intermediate accounting as well as to individual students planning the timing of their coursework.
IRR: A Blind Guide
Author: Kierulff, Herbert
Date: 2012-00-00
Type: Journal Articles
Subjects: Outcomes of Education,Measurement Techniques,Outcome Measures,Definitions,Investment,Mathematical Formulas,Business Administration Education,Teaching Methods,College Programs,Error of Measurement,Performance Factors,Educational Practices,Educational Strategies

Over the past 60 years the internal rate of return (IRR) has become a major tool in investment evaluation. Many executives prefer it to net present value (NPV), presumably because they can more easily comprehend a percentage measure. This article demonstrates that, except in the rare case of an investment that is followed by a single cash return, IRR suffers from a definitional quandary. Is it an intrinsic measure, defined only in terms of itself, or is it defined by the efforts of active investors? Additionally, the article explains significant problems with the measure--reinvestment issues, multiple IRRs, timing problems, problems of choice among unequal investment opportunities, and practical difficulties with multiple discount rates. IRR is a blind guide because its definition is in doubt and because of its many practical problems.
Using Business Simulations as Authentic Assessment Tools
Author: Neely, Pat
Date: 2012-00-00
Type: Journal Articles
Subjects: Performance Based Assessment,Business Administration Education,Computer Simulation,Teaching Methods,Educational Practices,Educational Strategies,College Programs,Evaluation Methods,Computer Assisted Testing,Computer Uses in Education,Case Studies

New modalities for assessing student learning exist as a result of advances in computer technology. Conventional measurement practices have been transformed into computer based testing. Although current testing replicates assessment processes used in college classrooms, a greater opportunity exists to use computer technology to create authentic assessments. Assessments that mirror real world scenarios and often teach and enhance skill building while measuring student achievement. This case study examines the evaluation of business simulations as authentic assessment instruments using the five dimensions of authenticity developed by Gulikers, Bastiaens and Kirschner (2004). The paper will conclude with a review of business simulations available in the marketplace.
Experiential Learning Laboratories in Business Schools: The WD-40® for Curriculum Innovation
Author: Boroff, Karen E.
Date: 2012-00-00
Type: Journal Articles
Subjects: Experiential Learning,Job Skills,Business Administration Education,Labor Market,Career Development,Curriculum Design,Educational Innovation,Case Studies,Educational Change,Apprenticeships,Mentors,Learning Laboratories,Misconceptions

The authors present a case analysis of how a business school brought about curriculum innovation. The school used something borrowed, specifically experiential learning laboratories, and something new to attain measureable curriculum change, with only modest investments. The authors urge that the nimbleness of a medium-size school committed to personal touch and with a strong bias to transform concepts into practice can have a natural advantage in providing unique learning experiences, compared to a highly leveraged program encumbered by size. These learning laboratories translate to experiential learning opportunities that are more like apprenticeships and professional mentoring. Given the difficult labor market, schools that can develop demonstrable job competencies in their coursework for students will add value as these students immediately seek employment and, more broadly, develop their career paths.
An Organizational Performance Study of AACSB International Member Business Schools
Author: Webster, Robert L.
Date: 2012-00-00
Type: Journal Articles
Subjects: Business Administration Education,School Effectiveness,Organizational Effectiveness,National Surveys,Professional Associations,College Presidents,Institutional Research,Measurement Techniques,Rating Scales,Commercialization,Scores,Mail Surveys,Regression (Statistics),Administrator Attitudes,Higher Education,Educational Practices,Educational Strategies,Factor Analysis

Organizations are thought to adopt or evolve to an organizational strategy that will improve organizational effectiveness. Familiar strategies in the business world include a production strategy, low cost strategy, and market orientation strategy. In the world of higher education however organizational strategies may take a different form such as a research strategy, student centered strategy, or a national/international focus. This manuscript reports the results of a national survey examining the levels of reported customer and market orientation toward students and explores their impact on organizational performance. The organizations researched are AACSB-International member business schools. The respondents to the survey are academic vice-presidents of colleges and universities holding membership in AACSB, the premier business school accreditation organization. The academic vice-presidents were chosen as they are thought to hold the management position that can primarily affect the organizational strategy of the academic organizations under their purview. This includes, but is not limited to AACSB member business schools. We use a reworded Narver and Slater (1990) &quot;market orientation&quot; scale and the Jaworski and Kohli's (1993) &quot;overall performance&quot; scale for use in the current research. 116 vice-presidents whose schools are members of AACSB responded to the survey. The manuscript details the data collection and analysis processes, the statistical findings, along with implications and a call for additional subject matter research.
E-Learning as a Career Path in Information Systems Curricula: A Blue Ocean Opportunity
Author: Mills, Robert J.
Date: 2012-00-00
Type: Journal Articles
Subjects: Electronic Learning,Information Systems,Graduate Study,College Curriculum,Curriculum Development,Public Colleges,Employment Opportunities,Career Education,Masters Degrees,Information Technology,Instructional Design,Program Administration

E-learning is a rapidly growing industry with emerging career opportunities that require expertise in business, information technology, and instructional design. However, most academic institutions lack cohesive programs for preparing students for e-learning careers. We argue that information systems (IS) programs have a unique, &quot;blue ocean&quot; opportunity to prepare students for e-learning careers with nominal curricular adjustment. This paper builds on the MSIS 2006 model curriculum to describe an approach for incorporating e-learning as a career track in information systems (IS) graduate programs. An example e-learning curriculum from a large, public university in the western United States is also presented. We believe that an e-learning IS career track can enhance the appeal of the IS major by providing students with access to a multi-billion dollar industry and opening additional employment opportunities as they prepare for a career in business.
Business Simulation Games: Effective Teaching Tools or Window Dressing?
Author: Tanner, John R.
Date: 2012-00-00
Type: Journal Articles
Subjects: Undergraduate Students,Undergraduate Study,Business Administration Education,Marketing,College Faculty,Teacher Attitudes,Educational Games,Computer Games,Simulation,Outcomes of Education,Likert Scales,Teacher Surveys,Student Interests,Questionnaires

Business simulations serve as learning platforms that stimulate the &quot;gaming&quot; interest of students, that provide a structured learning environment, and that should help manage the time resources of faculty. Simulations appear to provide a context where students feel learning can take place. However, faculty perception of simulation research is lacking. This study focuses on perceptions of management and marketing faculty in U.S. business schools. Both groups perceive simulations as useful teaching tools for their undergraduate courses; however, neither group views simulations as offering learning opportunities that are superior to traditional methodologies, such as case studies, service learning, or in-class discussions.
Online, Instructional Television and Traditional Delivery: Student Characteristics and Success Factors in Business Statistics
Author: Dotterweich, Douglas P.
Date: 2012-00-00
Type: Journal Articles
Subjects: Delivery Systems,Student Characteristics,Success,Statistics,Performance Factors,Distance Education,Undergraduate Students,Business Administration Education,Regional Schools,Educational Television,Online Courses,Classroom Environment,Conventional Instruction,Predictor Variables,Age Differences,Credits,Attendance,Homework,Time Factors (Learning),Gender Differences,Grade Point Average,Instructional Effectiveness,Regression (Statistics)

Distance education has surged in recent years while research on student characteristics and factors leading to successful outcomes has not kept pace. This study examined characteristics of regional university students in undergraduate Business Statistics and factors linked to their success based on three modes of delivery - Online, Instructional Television (ITV), and Traditional classroom. The three groups were found to have similar GPAs prior to taking their statistics courses. Online students were more likely to be repeating the course, to have earned more credit hours prior to enrolling, and to be significantly older. Ordinary Least Squares regression identified GPA and % absences (or an effort proxy) as highly significant predictors of course performance. Academic advisors are encouraged to suggest a traditional format to students who are repeating the course and to caution students that previous online coursework may produce expectations that are not appropriate for online courses in statistics.
First Year Experience Course: Insights from the First Two Years
Author: Erickson, Sheri L.
Date: 2012-00-00
Type: Journal Articles
Subjects: Academic Persistence,Business Administration Education,Comparative Analysis,Student Surveys,Correlation,Expectation,First Year Seminars,College Freshmen,Likert Scales

Retention rates of students in a business school Freshman Year Experience (FYE) course were compared to overall University retention rates for two successive years. Slightly higher retention was experienced by the business FYE students than for the University overall. Student responses to exit survey questions were compared to retention activity to assess any potential relationships. Contrary to existing theoretical models, no significant correlations existed between measures of academic skill building and retention, and between student connectedness and retention. Significant correlation did exist between student academic expectations and intention to return.
An Examination of the Impact of Team Teaching on Student Learning Outcomes and Student Satisfaction in Undergraduate Business Capstone Courses
Author: Colburn, Michael
Date: 2012-00-00
Type: Journal Articles
Subjects: Team Teaching,Outcomes of Education,Student Attitudes,Satisfaction,Undergraduate Students,Undergraduate Study,College Curriculum,Business Administration Education,College Faculty,Correlation,Grade Point Average,Regression (Statistics),Instructional Design,Program Implementation,Questionnaires,Statistical Significance

This study examines the impact of team teaching on student learning outcomes and student satisfaction in the context of three undergraduate business capstone courses. Students in three undergraduate business capstone course sections were selected for the study. One section of the capstone course was taught using a team delivery model and the other two sections were taught by a single faculty member. The study found that students' GPA had a significant correlation with their performance in the team taught course. The data suggests that students with a GPA of less than 3.28 in the team taught course, performed higher than would be expected. Moreover their individual performance scores appeared to be higher than the regression line would predict. Students in the team taught course also were satisfied with the team teaching method.
Using Popular Film as a Teaching Resource in Accounting Classes
Author: Bay, Darlene
Date: 2012-00-00
Type: Journal Articles
Subjects: Accounting,Films,Teaching Methods,Skill Development,Ethics,Decision Making,Comparative Analysis,Student Attitudes,Active Learning,Classification,Cognitive Processes,College Seniors,Governance,Locus of Control,Instructional Effectiveness

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing three types of knowledge (conceptual, procedural and meta-cognitive), the exercises explore concepts of internal control, corporate governance and business ethics. They provide opportunities for accounting students to practice the higher level cognitive skills in Bloom's (1956) taxonomy and aim to foster students' emotional commitment to ethical decision-making. Students reacted positively to these activities, finding them most helpful in clarifying the impact of ethical issues. We observed significant differences between the beliefs of groups who participated in these exercises and those who did not, suggesting that this activity can be an effective tool for engaging students and influencing their perceptions about accounting issues.
Which Introductory Programming Approach Is Most Suitable for Students: Procedural or Visual Programming?
Author: Eid, Chaker
Date: 2012-00-00
Type: Journal Articles
Subjects: Programming,Comparative Analysis,Computer Science Education,Cognitive Development,Cognitive Processes,Programming Languages,Correlation,Control Groups,Experimental Groups,Grades (Scholastic),Students,Statistical Analysis

In this paper, we discuss the visual programming approach to teaching introductory programming courses and then compare this approach with that of procedural programming. The involved cognitive levels of students, as beginning students are introduced to different types of programming concepts, are correlated to the learning processes of programming. Our hypothesis is that if beginning students are introduced to programming concepts by means of a console-based procedural programming approach, they perform better in subsequent visual programming higher level courses. The performance of two groups of students, one group who began with the console-based procedural programming approach and then advanced to a higher level visual programming course and the other group which began with a lower level visual programming course before proceeding to the same higher level visual programming course, is measured, analysed, and the results are reported, with statistical analysis, and correlated to the hypothesis.
EMBA Integration: From Rhetoric to Practice
Author: Scott, Charles
Date: 2012-00-00
Type: Journal Articles
Subjects: Rhetoric,Theory Practice Relationship,Praxis,Leadership Training,Masters Programs,Business Administration Education,Business Administration,Educational Experience,Program Implementation,Program Effectiveness,Program Evaluation,Integrated Curriculum,Integrated Activities,Formative Evaluation,Summative Evaluation,Performance Factors,Educational Practices,Educational Strategies

For the modern business world, business education needs to molt from the cocoon of discipline silos to the integrated business education model to train the next generation of managers. Upper management problems are rarely silo specific. Managers do things right, but leaders do the right things; and executive programs exist to build business leaders. MBA programs usually get the &quot;business&quot; portion of this goal right, but often do not institutionalize the &quot;leaders&quot; part well. This article chronicles the experiences of a major EMBA program.
Training Requirements of Entry Level Accountants: CA (India) vs. CPA (US)
Author: Arora, Alka
Date: 2012-00-00
Type: Journal Articles
Subjects: Educational Needs,Job Skills,Entry Workers,Accounting,Licensing Examinations (Professions),Certification,Educational Quality,Comparative Education,Comparative Analysis,Taxes,Graduation Requirements,Costs,Student Costs,Time to Degree,Time Factors (Learning),Foreign Countries,Achievement Rating

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an entry level Chartered Accountant (CA) in India with the training requirements and costs to become an entry level Certified Public Accountant (CPA) in the US. This topic is important because of the controversy that surrounds the quality of the training received by accountants in India who prepare tax returns for US clients. Section 7216 of the Internal Revenue Code requires written taxpayer consent before a tax return is outsourced to an overseas tax preparer. The article provides relevant information that may be shared with clients.
Using Media Articles about Company Strategies to Teach Economics to MBA Students
Author: Ghosh, Indranil K.
Date: 2012-00-00
Type: Journal Articles
Subjects: Economics Education,Masters Programs,Business Administration Education,Concept Teaching,Decision Making Skills,Decision Making,Change Strategies,Success,Organizational Effectiveness,Business Skills,Case Method (Teaching Technique),Mass Media Use,Active Learning,Profiles,Journal Articles,Corporations,Educational Practices,Educational Strategies,Administrator Education

In this paper, the author expands on the idea of using up-to-date examples to teach applications of economic concepts. In the MBA Managerial Economics class, the author use profiles of two companies' decision-making strategies and their successes to show the applications of economic concepts used by the companies. This provides an even clearer relationship between economics and the real world as students are able to follow the entire story of one company and relate different economic concepts that this firm has used during the part of their existence that is profiled. This provides a stronger link between the real life business world and economic concepts than before.
Using Classroom Response Technology to Create an Active Learning Environment in Marketing Classes
Author: Muncy, James A.
Date: 2012-00-00
Type: Journal Articles
Subjects: Active Learning,Educational Environment,Marketing,Classroom Techniques,Audience Response Systems,Technology Uses in Education,Large Group Instruction,Teaching Methods,Educational Practices,Educational Strategies,Business Administration Education,College Programs

Classroom response systems (CRS), also called student/audience response systems or clickers, have been used by business instructors, particularly in larger classes, to allow instructors to ask students questions in class and have their responses immediately tabulated and reported electronically. While clickers have typically been used to measure attendance, gauge comprehension and test students, we propose that classroom response systems can also be used to effectively create an active learning environment. Specifically we detail the use of classroom response systems to utilize active learning in large classes (i.e., more than 70 students) through describing five sample CRS exercises in Marketing courses: Sequential Elimination, Why Do You Think That?, Experiential Exercises, What Would You Do?, and Forced Choice. These exercises though, could be adapted for use in other business classes.