ethanporcaro/eric-fulltext-meta huggingface dataset:
Using Dynamic Value Stream Mapping and Lean Accounting Box Scores to Support Lean Implementation
Author: Woehrle, Stephen L.
Date: 2010-00-00
Type: Journal Articles
Subjects: Accounting,Business Administration,Manufacturing,Simulation

Lean has proven to be an effective management philosophy for improving businesses in a competitive market by eliminating waste and improving operations. An impact of implementing lean projects is the rapid reduction in inventory levels, which gives management the false impression that profits are decreasing while workers on the shop floor observe improvements in operations and increased floor space. This paper explores the literature on lean manufacturing, value stream mapping (VSM), Simulation and lean accounting in order to incorporate and integrate them for the purpose of solving the dilemma between lean implementation benefits and financial and accounting reporting methods.
A Practical System for Business Ethics
Author: Kelly, Thomas F.
Date: 2010-00-00
Type: Journal Articles
Subjects: Ethics,Business Administration Education,Business Administration,Business Skills,Interpersonal Competence,Models,Multicultural Education,Educational Practices,Teaching Methods,Organizational Culture,College Programs

This paper presents a model for behavior that is culturally neutral and virtually universally acceptable in a multicultural society.
The Imperative of Basic Tax Education for Citizens
Author: Nwanna, Gladson
Date: 2010-00-00
Type: Journal Articles
Subjects: Taxes,Role,Knowledge Level,Income,Compliance (Legal),Legislators,Government Role,Organizations (Groups),School Role,Church Role,Community Role,Educational Strategies

The role and impact of taxes in the lives of Americans makes basic tax education an imperative for all Americans. Not only will that knowledge be valuable to the taxpayer, it will also be valuable to the Government that imposes a variety of taxes. Specifically, it is our position that the lack of basic understanding of taxes is unwarranted, long overdue and importantly could be costing the taxpayers hundreds of millions of dollars. In this paper, we focus on the personal income tax because it is one of the most recognizable of the taxes and because it does account for a significant amount paid by Americans. While we wholeheartedly agree that basic knowledge of all other types of taxes will equally be valuable, the income tax, we believe, is a good starting point in light of its unique effect on the majority of Americans.
The Calculation of ROE: Pedagogical Issues and Integrative Opportunities
Author: Heinfeldt, Jeff
Date: 2010-00-00
Type: Journal Articles
Subjects: Accounting,Investment,College Students,Interdisciplinary Approach,Money Management

One of the most widely used measures of firm profitability and stockholder return is return-on-equity (ROE). However, depending upon an individual firm's financial decisions (for example, dividend policy) and an analyst's assumptions used for the ROE calculation, the results can vary significantly. This variation can create confusion for students when the topics of ratio and financial statement analysis are presented. This paper seeks to clarify these issues, offers suggestions to improve the topic discussion in the classroom, and provides examples of additional opportunities for interdisciplinary application.
Instructional Experiment of Practical Competencies-Oriented Teaching Materials in Technical Universities
Author: Chen, Su-Chang
Date: 2010-00-00
Type: Journal Articles
Subjects: Business Administration Education,Educational Experiments,Competency Based Education,Instructional Materials,Quasiexperimental Design,Instructional Effectiveness,Academic Achievement,Problem Solving,Student Attitudes,College Freshmen,Case Method (Teaching Technique),Foreign Countries,Pretests Posttests

This study aims to conduct experimental instruction on the human resource management unit of business management in practical competencies-oriented business program developed by Chen (2005). This study is based on the quasi-experiment method and the subjects are two classes of students in a four-year technical university who have completed the two-credit &quot;Management&quot; class in the previous semester. Experimental results showed that the teaching materials and supplementary cases can enhance students' learning achievement; however, problem-solving attitude is not significantly improved.
Motivational Patterns of Enrollees in University-Based Executive and Professional Education Courses
Author: Daniels, Vincent S.
Date: 2010-00-00
Type: Journal Articles
Subjects: Business Administration Education,Lifelong Learning,College Students,Student Motivation,Case Studies,Student Surveys,Adult Education,Noncredit Courses,Human Capital,Knowledge Economy,College Role,Questionnaires,Validity,Bias,Program Development

The purpose of this paper is to begin an exploration into high-skills lifelong learning in the field of business and management, referred to as executive and professional education (EPE). Several additional undertakings were necessary, including: discovering methods of valuing knowledge to a region, state or country, and establishing why participants in EPE programs enroll in them. To support this inquiry two research questions were developed, as follows: 1. What are the components of relevant EPE? 2. What motivates participants to take part in EPE? An exploratory case study was written exploring the intricacies of developing a successful EPE department. This exploratory case study served as a basis for developing a survey, administered to participants in EPE to determine reasons for their participation. This final survey was conducted in the classroom. The researchers believe that the findings and conclusions will be of value to practitioners involved in EPE, as well as to academics studying this area of business education. This research exercise has assisted the researchers in being more effective in managing and developing EPE within their own university. As professions and skills are made obsolete in the knowledge economy the need for continued high level lifelong learning becomes increasing important to the sustainability and viability of local, regional, state and national economies.
Experiential Learning: Lessons Learned from the UND Business and Government Symposium
Author: Harsell, Dana Michael
Date: 2010-00-00
Type: Journal Articles
Subjects: Experiential Learning,Masters Degrees,Business Administration Education,Public Administration Education,Field Trips,Journal Writing,Government School Relationship,School Business Relationship,Graduate Students

The authors describe lessons learned from a limited-duration experiential learning component of a Master's level course. The course is open to Master's in Business and Master's in Public Administration students and explores the relationships between government and business. A complete discussion of the Master's in Business and Master's in Public Administration students is presented, with emphasis on advance planning and integration of a limited-duration field trip experience into the academic component of the course.
Self-Assessment: A Powerful Tool
Author: Eastwell, Peter
Date: 2002-00-00
Type: Journal Articles
Subjects: Self Evaluation (Individuals),High School Students,Scoring Rubrics,Student Journals,Science Activities,Evaluation Criteria,Evaluation Methods,Performance Based Assessment,Achievement Rating

If the ultimate aim of education is to shift to the individual the responsibility for pursuing his education, then self-assessment is a very valuable strategy. Self-assessment begins with identifying suitable criteria. During the Science Enrichment Programs, Eastwell describes how he used self-assessment with upper primary and lower high school students. They were directed to keep an individual, interactive journal which was collected at the end of each day. In addition, in order to monitor and improve classroom participation, a rubric in the form of a two-dimensional grid was provided and students were directed to complete the rubric by rating performance on each criterion, sum the points, arrive at a total score, and hand in the rubric. Eastwell follows-up with praise and accurate assessments and provides opportunities to discuss rubrics with those students whose self-assessment differs markedly from his observations. The empowering of students in this way builds self-esteem, a very important component of personal growth. Eastwell concludes that self-assessment can easily be used in conjunction with tasks like project work, cooperative learning, practical reports, and homework.
Grave New World? Workplace Skills for Today's College Graduates
Author: Eisner, Susan
Date: 2010-00-00
Type: Journal Articles
Subjects: College Graduates,Job Skills,Employment Potential,Competence,Literature Reviews,Career Readiness,Pilot Projects,Credentials,Employer Attitudes,Qualitative Research

Today's college graduates face an uncertain and demanding job market in which they are likely to encounter evolving skill needs, reduced hiring, and heightened competition from experienced laid off workers and globally available labor. These realities underscore the importance expressed by educators and practitioners of identifying attributes new college graduates should have to meet the challenges and access opportunities of the 21st century workplace. This paper identifies those core competencies through comprehensive literature review, original studies using primary data, and contextual analysis of the contemporary workplace in which the skills will be valued.
Career Expectations of Accounting Students
Author: Elam, Dennis
Date: 2010-00-00
Type: Journal Articles
Subjects: Accounting,Business Administration Education,College Students,Student Surveys,Gender Differences,Ethnicity,Hispanic American Students,Females,Expectation,Work Attitudes

The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom. Historically, accounting has been an anglomale- dominated profession. The make-up of college students now comprises some 57% women. The enrollment in some college accounting classes is even more skewed with women in Texas representing over 80% of the enrollment. A further changing demographic is the emergence of Hispanic females in accounting classes. Hispanics now make up approximately 20% of the Texas population. Texas is the second largest state economy in the USA and has recently become a Majority/Minority state. The conclusion is made that the demographic make-up of college students entering the accounting profession is undergoing profound and permanent change. Female Hispanics will make up a significant segment of accounting employment. How will the expectations of this markedly different group of students mesh with the existing culture of the accounting workplace? Other researchers have looked at the workplace environment in terms of flextime and location. An important part of this study involves &quot;behavioral accounting&quot; research. Expectancy theory offers explanations for the motivation of behavior.
The Impact of the Sarbanes-Oxley Act of 2002 on the Teaching of Ethics in Core MBA Curriculums in Ohio
Author: Sullivan, Daniel W.
Date: 2010-00-00
Type: Journal Articles
Subjects: Ethics,Decision Making,Business Administration Education,Masters Programs,Corporations,Financial Exigency,Curriculum,Educational Change,Federal Legislation,Ethical Instruction,Leadership,Grounded Theory,Teaching Methods,Private Colleges,State Universities,Qualitative Research,Institutional Characteristics

A decade of corporate scandals has highlighted a lack of ethical decision making skills among business leaders. Reasons for this deficiency vary from an absence of ethical teaching in the home to a failure of American corporate culture. In 2002, the situation reached a critical point with scandals such as Enron and Tyco forcing a Congressional response in the form of the Sarbanes-Oxley Act of 2002. Questions concerning corporate leaders' ability to act ethically again resurfaced in the wake of the recent financial collapse of giants such as AIG and Citigroup, creating a debate over what lessons were learned from the Sarbanes-Oxley experience. MBA curriculums are major stakeholders in this debate. MBA programs are venues where the majority of our business leaders learn the critical skills needed to succeed. The purpose of this study was to assess the treatment of ethics in core MBA curriculums in Ohio in response to the Sarbanes-Oxley Act of 2002. The study determined that MBA programs in Ohio failed to adjust their core curriculums in response to the new demand for increased ethics instruction. Further, it determined that private and public institutions reacted to the legislation in a similar manner. It also revealed that private and public institutions traditionally approach ethics instruction differently.
Perceived Value of Educational Hypermedia: An Exploratory Study
Author: Gao, Yuan
Date: 2010-00-00
Type: Journal Articles
Subjects: Hypermedia,Information Systems,Advertising,Structural Equation Models,Program Content,Content Analysis,Usability,Internet,Cognitive Style,Hypothesis Testing,Questionnaires,User Satisfaction (Information),Business Administration Education,Web Sites,Electronic Publishing,Electronic Learning,Student Attitudes,Instructional Material Evaluation,Relevance (Education),Undergraduate Students

This paper explores the idea of perceived value of educational hypermedia by extending prior research in advertising and information systems. It proposes that the value of a course support site comes from both its information content and users' experience when they visit the site. The cognitive antecedents of a site's perceived value include perceived informativeness, perceived entertainment and perceived irritation. Through a field study using a course companion site and the subsequent data analysis via structural equation modeling (SEM), this study confirms that learners appreciate informative content in an entertaining format in accessing Internet-based course support. Findings of this study will help researchers and educators better understand the cognitive dimensions that enhance the perceived value of a learning technology.
Using the Internal Rate of Return Method to Consider the Potential Degree Offerings of a Liberal Arts College
Author: Doss, D. Adrian
Date: 2010-00-00
Type: Journal Articles
Subjects: Liberal Arts,Competition,Statistical Analysis,Institutional Advancement,Human Resources,Graduate Study,Budgeting,Enrollment Trends,Program Implementation,Masters Programs,Income

This paper considered the case of a liberal arts institution of higher learning that is hoping to improve its market competitiveness through the addition of either a graduate certificate program in human resources or the addition of a full graduate degree in human resources. An examination of internal rate of return financial value capital budgeting calculations was the quantitative tool through which the two alternatives were examined, with respect to estimated student enrollment data, over a period of five years. The capital budgeting outcomes indicated that the full degree program is the preferred alternative. Therefore, it was recommended that the institution consider the implementation of the full degree program as a viable method of increasing its revenues and enhancing its competitiveness.
Fostering Undergraduate Research Experiences in Management Information Systems through the &quot;Research Group&quot; Framework
Author: Bartkus, Ken
Date: 2010-00-00
Type: Journal Articles
Subjects: Undergraduate Students,Business Administration Education,Research Skills,Information Systems,Management Systems,Instructional Innovation,Learner Engagement,Guidelines,Teaching Methods,Portfolios (Background Materials),Employment Opportunities,Student Recruitment,College Faculty,Corporations,Learning Experience,Skill Development

The purpose of this paper is to propose an innovative approach to engaged learning. Founded on the principles of a scholarly think-tank and administered along the lines of a consulting organization, the proposed &quot;Research Group&quot; framework is designed to facilitate effective and efficient undergraduate research experiences in Management Information Systems and other business areas. In doing so, the program better prepares students for success in graduate school and their chosen careers. In this paper, we introduce the research group framework and describe its four fundamental elements. Examples of are then presented to illustrate both scholar-based and organization-based research experiences. We conclude with a discussion on the challenges of developing a formal undergraduate research program. A list of references and recommended readings is included.
Closing the Gap--Information Systems Curriculum and Changing Global Market
Author: Henson, Kerry
Date: 2010-00-00
Type: Journal Articles
Subjects: Business Administration,Business Administration Education,Outsourcing,Programming,Database Design,Purchasing,Helping Relationship,Systems Development,Information Technology,Curriculum Development,Undergraduate Students,Undergraduate Study

The power of outsourcing basic computing technology such as computer programming, database design, customer service operations and system development, to mention a few have changed the conditions of employment in IT. Many of the projects that went off-shore did not perform well due to failure to consider important factors in business dimensions.
Tax Professional Internships and Subsequent Professional Performance
Author: Siegel, Philip H.
Date: 2010-00-00
Type: Journal Articles
Subjects: Internship Programs,Accounting,College Students,Labor Turnover,Correlation,Financial Services,Taxes,Socialization,Statistical Analysis

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm? Previous research on accounting internships primarily focuses on auditing personnel. There is evidence in the literature that indicates audit and tax professionals have different work cultures. This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover. The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships. The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals.
Enhancing Global Competitiveness through Experiential Learning: Insights into Successful Programming
Author: Ghose, Nabarun
Date: 2010-00-00
Type: Journal Articles
Subjects: Experiential Learning,Cultural Awareness,Study Abroad,Role,Employment Potential,Competition,Business Administration Education,College Students,Global Approach

International exposure of students is very essential in today's globalized world. Experiential learning, such as study abroad, plays a major role in developing global competencies in students, making them more marketable globally. This paper highlights one experiential activity that injects global competencies in students, thereby making them more valuable to the organizations that utilize their services.
Enriching the Learning Experience in Upper Level Business Law
Author: Hughes, Diane Y.
Date: 2010-00-00
Type: Journal Articles
Subjects: Business Administration Education,Law Related Education,Learner Engagement,Accounting,Undergraduate Students,Student Participation

This paper is a brief explanation of one method used to engage student participation and facilitate learning in an upper level business law course.
Podcasting in Higher Education: Does It Make a Difference?
Author: Baker, Russell
Date: 2010-00-00
Type: Journal Articles
Subjects: Audio Equipment,Handheld Devices,Information Dissemination,Higher Education,College Students,Instructional Materials,Instructional Effectiveness,Aviation Education,Predictor Variables,Statistical Analysis

Podcasting is a growing trend in higher education. Major software companies, such as Apple, have dedicated entire websites to podcasting. These podcasts are available to college students to be used as supplemental material for specific coursework at their particular college or university. Unfortunately, due to the new and progressive nature of the technology, empirical studies of the effectiveness of this pedagogical device are rare. This paper presents an empirical study of the effectiveness of podcasting when incorporated as supplemental course material in a university course.
Student Perceptions of Value Added in an Active Learning Experience: Producing, Reviewing and Evaluating a Sales Team Video Presentation
Author: Corbett, James J.
Date: 2010-00-00
Type: Journal Articles
Subjects: Student Attitudes,Active Learning,Learning Experience,Video Technology,Teamwork,Salesmanship,Business Administration Education,Business Administration,Learning Activities,Marketing,Critical Thinking,Teaching Methods,Instructional Effectiveness,Experiential Learning,Questionnaires,Likert Scales,Gender Differences,Participant Satisfaction,Statistical Analysis,Student Projects,Cooperative Learning,College Students,Graduate Surveys

This study investigates the effectiveness of a video team-based activity as a learning experience in a sales management course. Students perceived this learning activity approach as a beneficial and effective instructional technique. The benefits of making a video in a marketing course reinforce the understanding and the use of the sales process in a creative way. In addition, we found this learning activity helped develop critical thinking by engaging students in creating and developing innovative products and services. This unique procedure in involving them with hand-on learning activities through a video presentation is professed by students to greatly improve their performance in a sales management course.
Teaching Special Decisions in a Lean Accounting Environment
Author: Haskin, Daniel
Date: 2010-00-00
Type: Journal Articles
Subjects: Accounting,Decision Making,Business Administration Education,Textbooks

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes. Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses. This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.