ethanporcaro/eric-fulltext-meta huggingface dataset:
Effective Media Use: Using Film and Television to Instruct an Organizational Behavior Course
Author: Kernodle, Tom
Date: 2009-00-00
Type: Journal Articles
Subjects: Mass Media Use,Organizational Culture,Instructional Films,Educational Television,Instructional Effectiveness,Teaching Methods,Concept Teaching,Active Learning,Undergraduate Students,Instructional Design,Administrator Education,Educational Practices,Educational Strategies,Profiles

Media can be used to effectively teach Organizational Behavior (OB) concepts at the college level. University instructors have the option to employ several different methods of teaching in order to convey course concepts in the classroom. This article describes the effectiveness that five particular pieces of media can have on active learning in an undergraduate OB class. The films &quot;For Love of the Game,&quot; &quot;300,&quot; and &quot;12 Angry Men,&quot; as well as the episode &quot;All Due Respect&quot; of the television series &quot;The Sopranos&quot; and the episode &quot;Did I Stutter?&quot; of the television series &quot;The Office,&quot; will be analyzed. This article provides a background on each piece of media, as well practical suggestions on how to use them to instruct OB.
Repositioning Your EMBA Program and Reinventing Your Brand: A Case Study Analysis
Author: Petit, Francis
Date: 2009-00-00
Type: Journal Articles
Subjects: Case Studies,Educational Change,Change Strategies,Curriculum Development,Curriculum Design,Business Administration Education,Best Practices,Program Implementation,Interviews,Needs Assessment,Occupational Surveys,Alumni,Human Resources,College Applicants,Employer Attitudes,Teacher Attitudes,Student Attitudes,Student Recruitment,Enrollment Management,Program Costs,Program Length,Innovation,Performance Factors,Masters Programs

The purpose of this research is to illustrate how Fordham University, the Jesuit University of New York, repositioned its Executive MBA Program and reinvented its brand, over a ten year period. More specifically, this research will analyze the current state of the Executive MBA market and will discuss the best practices and frameworks implemented during this repositioning process, as supported by the research.
A Publication Profile of Accounting Faculty
Author: Kerr, Stephen
Date: 2008-00-00
Type: Journal Articles
Subjects: Accounting,Profiles,Publications,Faculty Publishing,Accreditation (Institutions),Academic Rank (Professional),Productivity,Research Needs,Specialization,Institutional Characteristics,Gender Differences,Statistical Significance,Tenure,Teacher Surveys,Merit Rating,College Faculty,Regression (Statistics)

The authors surveyed the faculty teaching in AACSB-accredited accounting programs and examined how their publication rates varied by years-after-completing-dissertation, professorial rank, major research area, type of degree-granting institution, and gender. Using standard statistical methods, the authors found that only &quot;years-after-completing-dissertation&quot; and &quot;gender&quot; were statistically significant, but care must be exercised in interpreting these results.
Employer Expectations of Accounting Undergraduates' Entry-Level Knowledge and Skills in Global Financial Reporting
Author: Jones, Christopher G.
Date: 2008-00-00
Type: Journal Articles
Subjects: Undergraduate Students,Accounting,Expectation,Employer Attitudes,Entry Workers,Job Skills,Knowledge Level,Financial Services,Global Approach,Standards,Familiarity,College Outcomes Assessment,Occupational Surveys,Questionnaires,Adoption (Ideas),Curriculum Enrichment,Integrated Curriculum,Institutional Characteristics,Correlation,Educational Needs

The globalization of business has led to the adoption of International Financial Reporting Standards (IFRS) around the world. Recently, the Securities and Exchange Commission issued a roadmap for IFRS implementation starting in 2014, with earlier adoption permitted. Yet according to recent surveys, few U.S. universities have a strategy in place to integrate IFRS into the undergraduate accounting curriculum. Using survey research, this paper explores the entry-level knowledge and skills employers' expect of new hires in the near term and five years from now. Results indicate that employers already require accounting graduates to have some awareness of IFRS and its relationship to U.S. GAAP. By 2013 students should be able to apply IFRS in recording transactions, prepare IFRS-based financials, and reconcile IFRS to U.S. GAAP. The paper concludes with recommendations based on survey results for incorporating IFRS into the undergraduate accounting curriculum.
Redesign of the Undergraduate Business Curriculum: The Way Forward, a Paradigm Shift
Author: Berry, Priscilla
Date: 2008-00-00
Type: Journal Articles
Subjects: Undergraduate Study,Curriculum Design,Curriculum Development,Business Administration Education,Models,Delivery Systems,Teaching Methods,Educational Strategies,Educational Change,Business Skills,Job Skills

The need to reform the undergraduate business curriculum was in evidence before 9/11 and is more imperative since the stock market disintegration beginning in December 2007. The stakeholders will not tolerate the old methods of functional teaching for business school graduates. Graduates must be work ready and the challenges to business schools are evident in declining enrollments and loss of funding trends which will be evident for the next decade. What we do now will be how we operate for the next ten years. Schools cannot invest in professional development of faculties and redesign of courses in a casual manner. This article poses the process business model as one pattern for redesign and explores the implementation of this model with specific examples of pedagogical methods for the redesign of the undergraduate business curriculum. An example for implementation of the approach to include the experiential element which begins to breakdown silo teaching in a three-hundred level undergraduate Management class is included in the appendix.
Grade Inflation: Too Much Talk, Too Little Action
Author: Faurer, Judson C.
Date: 2009-00-00
Type: Journal Articles
Subjects: Grade Inflation,Grading,Evaluation Criteria,Evaluation Methods,Educational Malpractice,Academic Standards,Educational Change,Change Strategies,College Administration,Educational Practices,Achievement Rating

Grade inflation in academic institutions. Is it a subject so complex and pervasive in education that it defies resolution? The issue of grade inflation is of concern to college students, faculty, administrators and future employers. There is much gnashing of teeth, some veiled threats, wringing of hands, and both written and oral discussion of the topic but grade inflation persists. A few colleges have attempted to curb grade inflation through various grading policies that are often rejected by faculty and unfair to students. If the problem is generally universal among academic institutions and a threat to the validity of grades as an indicator of true academic performance, then why not establish grading guidelines, monitor adherence to the guidelines, and quit making such a fuss over grading? The purpose of this paper is to bring attention to the various questions that bear on the discussion, should be addressed in working toward a solution that may still be too elusive or contentious, and suggest actions to curb grade inflation.
A Primer for Accounting Certification: Complete Analysis of the Process with Listing of Sources
Author: Boyd, David T.
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Certification,Graduation Requirements,Information Sources,Educational Resources,Professional Services,Licensing Examinations (Professions),Global Approach,Professional Associations,Interdisciplinary Approach,Specialization,Business Administration Education

As a result of globalization and the growth and complexity of both domestic and international bodies requiring accountants, the need for highly sophisticated training and specific certification is mandatory. Students seeking career positions in the field of accounting are amazingly left without the easy access to certification that one might think would be readily available. Interest in, and the quest for, certification is domestic and international and across all study fields. To be fully prepared a well-equipped accountant today will be cross functional and have &quot;proof&quot; of his/her knowledge in the form of certifications in other fields as well as being multi-national by holding certifications issued in countries where he/she practices or travels. Currently, because the field is being transformed so rapidly by world events and the economy, students, as well as practitioners, need more easily accessible information on what certifications are available and how to achieve them. This document identifies and reviews accounting requirements and major certifications in accounting, finance, and information technology, including the recently developed fields of fraud and forensic accounting. Basic access information is provided for each requirement and certification and web addresses for additional data relating to qualification and certification are included.
Teaching and Assessing Ethics as a Learning Objective: One School's Journey
Author: Templin, Carl R.
Date: 2009-00-00
Type: Journal Articles
Subjects: Ethics,Teaching Methods,Student Evaluation,Educational Practices,Behavioral Objectives,Organizational Culture,Ethical Instruction,Moral Development,Moral Values,Pretests Posttests,Business Administration Education,Curriculum Enrichment,Evaluation Methods,Program Development,Program Effectiveness,Program Implementation,Curriculum Development,College Programs

This paper reports the results of a ten-year effort to establish ethics as a learning objective for all business students, to assess the effectiveness in achieving that learning objective and to incorporate ethical conduct as a part of the school's organizational culture. First, it addresses the importance of ethics instruction for all business students. Then curricular concerns are addressed, specifically the establishment of ethics as an overarching learning objective and ensuring adequate coverage of ethics throughout the curriculum. Next, assessment mechanisms are described to demonstrate improvement in student's moral judgment and moral courage, in achieving the ethics learning objective using pre-tests and post-tests. These tests validated the use of ethical vignettes/cases to improve ethical awareness and exposure and writing about moral exemplars to increase student resolve to have moral courage. Finally, the paper addresses ways to measure and improve the ethical climate of the organization (faculty and students).
The Graduate MIS Security Course: Objectives and Challenges
Author: Jensen, Bradley K.
Date: 2009-00-00
Type: Journal Articles
Subjects: Graduate Students,Management Information Systems,Information Security,Concept Teaching,Computer Security,Lecture Method,Laboratory Experiments,Course Objectives,Performance Factors,Course Descriptions,Educational Practices

Given the magnitude of real and potential losses, both private and public employers increasingly expect graduates of management information systems (MIS) programs to understand information security concepts. The infrastructure requirements for the course includes setting up a secure laboratory environment to accommodate the development of viruses and worms. The labs and lectures are intended to instruct students in the inspection and protection of information assets, as well as detection of and reaction to threats to information assets.
The California Critical Thinking Skills Test and Business School Performance
Author: Bycio, Peter
Date: 2009-00-00
Type: Journal Articles
Subjects: Critical Thinking,Thinking Skills,Skill Analysis,Performance Based Assessment,Achievement Tests,Achievement Rating,Skill Development,Business Skills,Business Administration Education,Predictive Validity,Predictor Variables,College Outcomes Assessment,Investigations,Standardized Tests,Grade Point Average,Correlation,Majors (Students),Gender Differences,Accreditation (Institutions),Multiple Regression Analysis

An intent of many business programs is to enhance the critical thinking capabilities of their students. Since AACSB accreditation requires evidence that business schools fulfill their goals, our students were required to take the California Critical Thinking Skills Test (CCTST). As expected, the CCTST was significantly related to SAT performance and to Business Core GPA. Nonetheless, the especially strong relationships with components thought to emphasize critical thinking, such as performance in the business capstone course, were not observed. SAT scores alone predicted 56% of the variance in CCTST. None of our other predictors added significantly to this total.
Time Value of Money and Its Applications in Corporate Finance: A Technical Note on Linking Relationships between Formulas
Author: Chen, Jeng-Hong
Date: 2009-00-00
Type: Journal Articles
Subjects: Business Administration Education,Money Management,Mathematical Formulas,Concept Teaching,Financial Services,Business Skills,Teaching Methods,Educational Practices,College Students,Corporations

Time Value of Money (TVM) is the most important chapter in the basic corporate finance course. It is imperative to understand TVM formulas because they imply important TVM concepts. Students who really understand TVM concepts and formulas can learn better in chapters of TVM applications. This technical note intends to present more complete TVM formulas and link their relationships from the growing annuity perspective to assist instructors in teaching and students in learning. Although TVM formulas are already available in the textbooks, this technical note provides another perspective of presenting and summarizing TVM formulas. The simplification or extension of the growing annuity formula to reach other TVM formulas is discussed in this note.
Candidate Performance on the Business Environment and Concepts Section of the CPA Exam
Author: Lindsay, D. H.
Date: 2009-00-00
Type: Journal Articles
Subjects: Performance Based Assessment,Undergraduate Students,Accounting,Curriculum Design,Concept Teaching,Business Administration Education,Business Skills,Licensing Examinations (Professions),Achievement Rating,Hypothesis Testing,Required Courses,Units of Study,Economics Education,Money Management,Information Technology,Administrator Education,Accreditation (Institutions),Cohort Analysis,Private Colleges,Public Education,Regression (Statistics),Performance Factors,Predictor Variables

This paper examines how differences in curricular design of undergraduate accounting programs influence pass rates on the Business Environment and Concepts Section of the CPA Exam. The association of the pass rate of a school's accounting graduates to the design of the schools accounting program and to other school characteristics was examined with linear regression models. Characteristics considered were semester hours in courses covered by the CPA exam section, entrance exam scores of the schools' freshmen, whether the schools were AACSB accredited and whether the schools were public or private institutions. The number of cost and managerial accounting semester hours was consistently found to be a significant determinant of success on the new section of the CPA exam.
Ethical Ideology and Cultural Orientation: Understanding the Individualized Ethical Inclinations of Marketing Students
Author: Smith, Brent
Date: 2009-00-00
Type: Journal Articles
Subjects: Ideology,Ethics,Individual Characteristics,Student Characteristics,Marketing,Business Administration Education,Ethical Instruction,Cultural Influences,Sales Occupations,Controversial Issues (Course Content),Moral Values,Undergraduate Students,Educational Practices,Educational Strategies,Teaching Methods,Regression (Statistics)

As today's marketing graduates formally enter the business profession, they are expected to demonstrate the fruits of their ethics-intensive education. Hence, their professors and future bosses may call upon these graduates to discern and deal with ethical situations that affect various aspects of company and consumer relations. However, students enter the classroom and business environment with their own individual orientations and ideology that help them determine when an issue is ethical and requires a certain response. Here, I examine the influences of the marketing student's personal cultural orientation and ethical ideology on ethical perception and ethical inclination within the context of two hypothetical marketing/sales scenarios. The findings contribute to the ongoing debate about whether or how much business ethics can really be taught.
Whose Standards? (B) Reaching the Assessment Puzzle
Author: Polimeni, John M.
Date: 2009-00-00
Type: Journal Articles
Subjects: Economics Education,Achievement Tests,Outcome Measures,Student Evaluation,Introductory Courses,Evaluation Methods,Institutional Characteristics,Course Objectives,Health Services,Educational Principles,Pretests Posttests,Undergraduate Students,Microeconomics,Macroeconomics

Love it or hate it, assessment has become the new reality on college and university campuses. Although measuring student achievement of course outcomes is not an easy task, assessment does not need to be a complex or painful experience. This paper describes the methods used to assess student achievement of the stated course outcomes in introductory level economics courses at two different colleges, the Albany College of Pharmacy and Health Sciences (ACPHS) and Siena College, during the 2007 academic year. Specifically, we outline the course assessment activities that are used. We examine whether there are differences in the attainment of the course objectives of the students at the two very different institutions. Finally, we argue that an assessment exam designed using the course objectives is a better assessment tool than a standardized test.
Changes to the Intermediate Accounting Course Sequence
Author: Davidson, Lesley H.
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Curriculum Development,Curriculum Enrichment,School Surveys,Accreditation (Institutions),Teacher Attitudes,Program Attitudes,Educational Change,Educational Trends,Degree Requirements,Credits,Time Factors (Learning),Delivery Systems,Institutional Characteristics,College Programs

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material. Two-hundred universities throughout the United States were surveyed during the last two months of 2008 and the first two months of 2009 in order to gather the data used in this report . Eight questions were asked of the respondents ranging from accreditation of the program to the faculty attitudes and perceptions. The results indicate that forty percent of the universities surveyed required more than the standard two (3 credit hour) courses in Intermediate Accounting. Some of the universities that have made changes in their program now offer a three course Intermediate Accounting sequence while others are requiring two courses of four credit hours rather than the traditional three hours. There does not seem to be a direct correlation between AACSB accredited programs verses non-accredited. Both types of institutions did not statically differ in their course delivery methods. Several universities indicated that even though a change had not been made, it was being considered.
Ethics and Tax Education: A Change in Focus Is Needed
Author: Waples, Elaine
Date: 2009-00-00
Type: Journal Articles
Subjects: Ethics,Taxes,Undergraduate Students,Ethical Instruction,Professional Identity,Standards,Compliance (Legal),Conflict of Interest,Accounting,Guidelines,Money Management,Financial Services,Change Strategies,Finance Reform

The corporate scandals of recent years have highlighted the failure of ethics, not only in corporate management, but also in the big accounting firms. For tax professionals, there is an inherent conflict of interest that makes studying ethics in the context of tax practice problematic. On the one hand, the tax professional is a client advocate with the responsibility of helping the client to legally minimize tax liability. On the other hand, tax professionals who are lawyers or CPAs and who practice before the IRS have both ethical and legal obligations mandated by their professions and the Department of the Treasury. For the tax educator, the problem is finding a way to reinforce the importance of ethical behavior while promoting an understanding of the inherent conflict that anyone in the tax profession faces. In this paper, we look at ethics in tax practice and consider the difficulties faced by faculty in providing an ethical grounding for undergraduate students in taxation. First we will discuss the professional standards already in place for CPAs--the AICPA Statements on Standards for Tax Services and the Treasury Department's Circular 230. Next we will discuss the need for new guidelines, as demonstrated by the recent wave of lawsuits over tax shelters. Then we will look at ethics as covered in several popular tax textbooks. Finally, we will offer recommendations on improving the coverage of ethics and refining the focus of materials commonly available for educators.
Marketing/Sales Students' Understanding of What Counts as Sales
Author: Hoshower, Leon
Date: 2009-00-00
Type: Journal Articles
Subjects: Marketing,Salesmanship,Accounting,Undergraduate Students,Student Surveys,Knowledge Level,Familiarity,Income,Questionnaires,Student Attitudes,Business Skills,Business Administration Education,Merchandising,Teaching Methods

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be aware of when they should seek advice from accounting on the details of sales agreements. Unfortunately, most marketing and sales curricula neither expose nor alert students to sales revenue recognition issues and the resulting ethical, financial, legal and marketing consequences of improper revenue recognition. Such students, after joining the workforce, may pursue certain marketing goals, strategies and tactics which may lead them unknowingly to engage in unethical and/or illegal practices. Our findings based on a survey of 300 undergraduate students highlight the deficiencies in their understanding of what counts as sales. The survey used real cases where SIC found that misreporting of sales has occurred.
Exploring Differences in Preference for On-Line versus Traditional Classroom Delivery of a Freshmen Introduction to Global Business Course
Author: Levine, Mark
Date: 2009-00-00
Type: Journal Articles
Subjects: Delivery Systems,Preferences,Online Courses,Conventional Instruction,College Freshmen,Business Administration Education,Introductory Courses,Global Approach,Investigations,Predictor Variables,Credits,Gender Differences,Age Differences,Teaching Methods,College Students,Hypothesis Testing,Grade Prediction,Intermode Differences,Student Attitudes

The present study investigates whether pre-business students, after having completed a traditional in class freshmen introduction to global business course, express a difference in preference for such a course to be delivered online versus classroom or no preference at all. The study further explores whether four variables: 1) number of units of college credit completed, 2) anticipated grade in the class, 3) gender, and 4) age are related to students' preference for mode of instruction.