ethanporcaro/eric-fulltext-meta huggingface dataset:
Accounting Experiences in Collaborative Learning
Author: Edmond, Tracie
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Cooperative Learning,Educational Strategies,Teaching Methods,Teamwork,Performance Factors,Barriers,Change Strategies,Minimum Competencies,Learning Experience,Active Learning,Instructional Innovation,Educational Practices,Business Administration Education,College Programs,Surveys

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a departure from the traditional lecture method of teaching. Additionally, the paper addresses opposition and support of collaborative learning. Obstacles to collaborative learning are delineated and strategies to counteract these obstacles are explained.
Practicing What We Teach, Teaching What They'll Practice: Developing &quot;Reflective Practitioners&quot; through a Capstone Business Course
Author: Grinnell, James
Date: 2009-00-00
Type: Journal Articles
Subjects: Business Administration Education,Educational Practices,Theory Practice Relationship,Undergraduate Students,Job Skills,Career Readiness,Student Centered Curriculum,Curriculum Development,Educational Innovation,Tutoring,Curriculum Design,Reading Materials,Peer Evaluation,Teamwork,Group Dynamics,Program Descriptions,Educational Change,Praxis

Business education is failing to prepare undergraduates for success in the 21st century workplace. In this paper we contribute one example of a course specifically designed to confront and close this gap between what we know and what we do as business educators. Our example is an innovative, student-centered, senior-level capstone course developed at the Girard School of Business and International Commerce at Merrimack College. To develop the course, Strategic Analysis and Decision Making, faculty drew from the time-tested pedagogical traditions of Oxford University's tutorial system as well as from the recent movement toward a pedagogy of peer-assisted learning. They conceived and implemented the course as a structure within which students--as individuals and as team members--formulate appropriate questions for themselves in order to rise to the challenges they face during each weekly seminar with their faculty.
Enhancing an Undergraduate Business Statistics Course: Linking Teaching and Learning with Assessment Issues
Author: Fairfield-Sonn, James W.
Date: 2009-00-00
Type: Journal Articles
Subjects: Undergraduate Students,Statistics,Business Administration Education,Curriculum Enrichment,Instructional Effectiveness,Concept Teaching,Teaching Methods,Educational Practices,Educational Strategies,Feedback (Response),Sampling,Hypothesis Testing,Correlation,Regression (Statistics),Learning Strategies,Learning Processes,Student Evaluation,Evaluation Methods

This paper examines several ways in which teaching effectiveness and student learning in an undergraduate Business Statistics course can be enhanced. First, we review some key concepts in Business Statistics that are often challenging to teach and show how using real data sets assist students in developing deeper understanding of the concepts. Second, the paper examines some ways that typical learning issues faced by students taking such a course can be effectively addressed. Third, the paper describes how assessing what knowledge of statistics is retained after formal coursework is completed can provide both a rich source of feedback to improve Business Statistics courses themselves and to strengthen undergraduate business programs, in general.
Introducing the Accounting Equation with M&amp;M's®
Author: Scofield, Barbara W.
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Educational Principles,Fundamental Concepts,Equations (Mathematics),Fiscal Capacity,Active Learning,Behavioral Objectives,Learning Activities,Curriculum Implementation,Guidelines,Feedback (Response),Teaching Methods,Educational Practices,Business Administration Education,Business Skills,College Programs,Problem Solving,Undergraduate Students

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the representation of M&amp;M's® in order to focus on overall patterns of company structure and provides further illustration using real public U.S. companies' assets, liabilities, and owners' equity.
Predictors of Accounting Salaries: A Comparison of Bachelor Degree Graduate Salaries with Associate Degree Graduate Salaries
Author: Tickell, Geoffrey
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Salaries,Compensation (Remuneration),Predictor Variables,Predictive Measurement,Bachelors Degrees,Associate Degrees,Graduate Surveys,Qualifications,Age Differences,Gender Differences,Grade Point Average,Demand Occupations,Employers,Cohort Analysis,Foreign Countries,Multiple Regression Analysis,Surveys

This paper reports on an investigation comparing the employment salary of bachelor degree in accounting graduates with associate degree in accounting graduates two years after their graduation. Using hierarchical regression analyses, this study shows the predictive strength of participants' academic qualifications, age, gender, GPA, professional qualifications, field of employment and type of employment on salary-level. Findings reveal that participants with a bachelor degree in accounting earn significantly more than those with an associate degree in accounting and that academic qualification, age, professional qualification and field of employment to be significant predictors of salary. Educational implications of these findings are discussed.
Service Operations Curriculum Recommendations for Undergraduate Business Majors
Author: Labach, Elaine J.
Date: 2009-00-00
Type: Journal Articles
Subjects: Undergraduate Students,Business Administration Education,Educational Change,Educational Trends,Services,Service Occupations,Curriculum Development,Educational Needs,Human Resources

This article will review the current situation of undergraduate service operations education and will describe the direction that recent educational changes are taking. Given these needs and direction, a proposed curriculum for an undergraduate service operations course is presented. Lastly, a discussion of how undergraduate service operations education needs can be addressed by both industry and academia is included.
Create the Plan, Work the Plan: A Look at Why the Independent Business Owner Has Trouble Calling a Franchisee a True Entrepreneur
Author: Buzza, John
Date: 2009-00-00
Type: Journal Articles
Subjects: Entrepreneurship,Business Skills,Risk Assessment,Ownership,Strategic Planning,Definitions,Business Administration,Small Businesses,Input Output Analysis

Our complex and intricate economic system is comprised of many different types and sizes of businesses, ranging from big corporations to small individually owned entities. The genre of business is and can be profoundly complex. Independence can vary from small single person mom and pops to consortiums of multiple partners, silent partners and limited partners. Currently in the United States there are between 600,000 and 800,000 business start-ups a year. Franchising accounts for a significant number of these start-ups, and as an industry is comprised of 1,500 different corporately owned chains and over 750,000 franchised businesses (Quick Franchise Facts, Franchising Industry Statistics). Two terms frequently used interchangeably among the American business society are the terms &quot;franchise owner&quot; and &quot;entrepreneur&quot;. There is a popular belief that buying a franchise is an easier route to becoming an entrepreneur than one creating a business on ones own. It is also a common belief that the term &quot;entrepreneur&quot; applies equally to both. Our paper will thoroughly examine the differences between an independent starting his/her own enterprise vs. franchising, where one can purchase an already detailed and complete business plan. Our paper will detail the different percentages of risks to the owner and discuss how and why buying a &quot;system&quot; has many different nuances and is not truly the same as starting a business independently. We will examine the issue of &quot;corporate fraud&quot; and lack of government oversight in franchising and detail the unequal distribution of income as it relates to both independent start-ups and franchise purchases. (As a side note, the Spring 2009 Monmouth University Entrepreneurship class has initiated a partnership with &quot;Cartridge World&quot;, an up and coming franchise to open up a retail operation run by the Monmouth University students. It is a true partnership, one in which profits and loses will be shared equally between Monmouth University and Cartridge World. Our research has found that this initiative is the first of its kind between a University and a Franchisor in the country. The macerations of this partnership will initiate many interesting questions and areas for discussion that will profoundly impact the significance of our paper.)
A Method for Extracting Sensory Motor Skills and Designing a Training System
Author: Doyo, Daisuke
Date: 2009-00-00
Type: Journal Articles
Subjects: Perceptual Motor Learning,Motor Development,Psychomotor Skills,Training Methods,Systems Development,Welding,Manufacturing,Program Design,Skill Development,Job Skills,Program Implementation,Task Analysis,Audits (Verification),Program Effectiveness,Professional Development,Technology Transfer,Foreign Countries,Psychomotor Objectives

Two years ago, the rapid retirement of the &quot;baby boomer artisans&quot; in vast numbers threatened to erode the competitiveness of Japanese manufacturers (i.e., the 2007 problem). This study proposes a practical process for extracting skills and designing a training system, to accelerate the learning of skills in production fields by younger generations (the passing down of skills from generation to generation). The proposed process can be roughly divided into a description of a task, extraction of skill, and the design of a training system consisting of the following seven steps: structural arrangement of work, clarification of work condition and target, clarification of changes in quality, extraction of variation factor by worker, setting of a hypothesis, verification of the hypothesis and determination of an appropriate range of variation factors, and selection of the training facilities and design for the training system. The process of skill extraction and training design proposed in this study was applied to the handing down of skills in welding work for PVC boards at manufacturer of photo-developing machines. A verification experiment with 18 subjects was performed to verify the effects of the training system developed. The excellent training effects and high utility of the proposed process were verified.
Strategic Human Resource Planning in Academia
Author: Ulferts, Gregory
Date: 2009-00-00
Type: Journal Articles
Subjects: Human Resources,Strategic Planning,Needs Assessment,College Administration,Program Development,Program Implementation,Organizational Change,Change Strategies

A strategic plan guides a college in successfully meeting its mission. Based on the strategic plan, a college can develop a human resource plan that will allow it to make management decisions in the present to support the future direction of the college. The overall purpose of human resource management is to: (1) ensure the organization has adequate human resources to meet it goals and operational plans; (2) allow the organization to stay apprised of the current social, economic, legislative and technological trends that affect human resources; and (3) allow the organization to remain flexible to the dynamic changes in the environment. Human resource management identifies the future needs of the college after analyzing the college's current human resources, the external labor market, and the future human resource environment in which the college will be operating. The analysis of issues external to the college, and developing scenarios about the future, are what distinguishes human resource management from operational planning. The basic questions to be answered for strategic human resource management are: (1) Where are we going?; and (2) Given the circumstances, how will we get there? This article seeks to provide a framework for strategic human resource planning in academia.
Teaching the &quot;Soft Skills&quot;: A Professional Development Curriculum to Enhance the Employability Skills of Business Graduates
Author: Winstead, Ann S.
Date: 2009-00-00
Type: Journal Articles
Subjects: Professional Development,Basic Skills,Skill Development,Business Administration Education,Intellectual Development,Alignment (Education),Curriculum Development,Curriculum Implementation,Program Descriptions,Likert Scales,Student Surveys,Student Attitudes,Participant Satisfaction,Employment Potential,Job Skills,Capacity Building,College Programs

Today's business climate requires that management recruits not only know the technical aspects of their jobs, but also possess communication, teambuilding and leadership skills. Most business school curricula, however, focus only on technical skills, and do not address the &quot;soft skills&quot; in a formal setting or on a consistent basis. As graduates compete for fewer jobs, business schools must develop creative and innovative ways to give their graduates a competitive edge. Thus, the purpose of this article is to present a curriculum that has been implemented in the business program at South Carolina State University to enhance and balance students' soft skills with their intellectual development.
Constrained Optimization Problems in Cost and Managerial Accounting--Spreadsheet Tools
Author: Amlie, Thomas T.
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Computer Software,Courseware,Business Administration,Business Skills,Resource Allocation,Problem Solving,Teaching Methods,Educational Practices,Cost Effectiveness,College Programs,Worksheets

A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit to the firm? Solver, an optimization package included within Microsoft Excel (or Optimizer in Quattro Pro), is an ideal vehicle by which to analyze these problems. In most cost or managerial accounting texts, students are asked to address this type of question when there is only one scarce resource (e.g., &quot;Material X&quot;); such problems can be readily solved &quot;by hand&quot;. In the case of two or more scarce resources, students are usually referred to their management science classes and Linear Programming packages such as LINDO for further enlightenment, with the comment that such matters are beyond the scope of an accounting text. The purpose of this paper is to illustrate how the Solver package in Microsoft Excel can be easily used to solve optimization problems in management accounting. Although not as powerful or flexible as stand-alone packages such as LINDO, Solver's presence within a universally available spreadsheet package makes it an extraordinarily powerful teaching tool. Instead of parameters being entered into the optimization problem as constants, they can be expressed as functions of other spreadsheet cells. This interactive structure allows an instructor (or student) to create complex production environments where it can be illustrated how minor changes in one aspect of the production environment can flow through and have a profound impact on optimal production schedules.
Selected Private Higher Educational Institutions in Metro Manila: A DEA Efficiency Measurement
Author: de Guzman, Maria Corazon Gwendolyn N.
Date: 2009-00-00
Type: Journal Articles
Subjects: Higher Education,Institutional Characteristics,Private Education,Efficiency,School Effectiveness,Scores,Rating Scales,Classification,Effective Schools Research,Benchmarking,Input Output Analysis,Predictor Variables,Educational Resources,Colleges,Universities,College Administration,Metropolitan Areas,Achievement Rating,Foreign Countries

This paper measures the technical efficiency of 16 selected colleges and universities in Metro Manila, Philippines, using academic data for the SY 2001-2005. Using the data envelopment analysis (DEA), on average, schools posted 0.807 index score and need additional 19.3% efficiency growth to be efficient. Overall, there are top four efficient schools, with an average technical efficiency score between 99-100%, representing 25% of the sample. The slacks and efficient targets results have school's policy decision-making implications: Through DEA, schools have a reference set of actual values and accurate information for performance improvement on their resource allocation usage and output targets. The benchmarking characteristics of DEA may help school's administrators aspire for better performance by learning from other efficient schools.
Teaching Bank Runs through Films
Author: Flynn, David T.
Date: 2009-00-00
Type: Journal Articles
Subjects: Banking,Films,Teaching Methods,Supplementary Reading Materials,Money Management,Insurance,Risk Management,Assignments,Student Reaction,Educational Practices,Business Skills,College Programs

The author advocates the use of films to supplement textbook treatments of bank runs and panics in money and banking or general banking classes. Modern students, particularly those in developed countries, tend to be unfamiliar with potential fragilities of financial systems such as a lack of deposit insurance or other safety net mechanisms. Films provide a dramatic example of the panic and uncertainty experienced by depositors and banks during bank runs. Students learn the value of deposit insurance and the types of informational asymmetries safety net mechanisms overcome. The author provides examples of assignments given in the past and possible extensions.
Accounting Program Assessment: Exit Interviews of Graduating Seniors
Author: Stewart, Barbara R.
Date: 2009-00-00
Type: Journal Articles
Subjects: Accounting,Graduate Surveys,College Seniors,Interviews,Feedback (Response),Program Evaluation,Majors (Students),Career Change,College Entrance Examinations,Job Placement,Student Attitudes,Participant Satisfaction,Student Surveys,Program Attitudes,Educational Attitudes,Educational Assessment,Educational Indicators

Exit interviews of university graduating seniors have been used to a very limited extent when evaluating academic programs. It is our belief that developing and implementing an exit interview plan stimulates faculty dialog and improves ongoing feedback for department program assessment. From 2001 to 2007, the Accounting Department at Towson University has conducted exit interviews with all graduating seniors as part of the annual internal department assessment activities. The exit interviews have served to assist the Department of Accounting in evaluating its performance as judged by the students served. The positive comments assist to reinforce the quality activities of the department, while the negative comments permit the department to become aware of areas of perceived weakness that are in need of improvement. By receiving annual feedback from a valuable, relevant source, the department is able to continuously monitor, adjust, and improve its performance.
Student Perceptions of the Value of Internships in Business Education
Author: Hergert, Michael
Date: 2009-00-00
Type: Journal Articles
Subjects: Business Administration Education,Student Attitudes,Internship Programs,Relevance (Education),Value Judgment,Participant Satisfaction,Undergraduate Students,Graduate Students,Performance Factors,Correlation,Statistical Analysis,Student Experience,Student Characteristics,Regression (Statistics),Predictor Variables,Likert Scales,Career Planning,Demography,Program Design

Internships are an increasingly popular element of higher education in business and provide many potential benefits to students. An internship experience can help students make the connection between their academic studies and the world of business. They can also create valuable connections and networking opportunities to improve the employment and career prospects for students. This study analyzes the internships of 114 undergraduate and graduate students to determine what factors account for the most valuable internship experience. The results show a strong statistical correlation between the perceived value of the internship and the student's demographic profile, the structure of the internship, and the connection to the students' career plans. These findings provide a basis for designing successful internship programs in business education.
An Online Course of Business Statistics: The Proportion of Successful Students
Author: Pena-Sanchez, Rolando
Date: 2009-00-00
Type: Journal Articles
Subjects: Statistics,Online Courses,Business Administration Education,Academic Achievement,Assignments,Homework,Electronic Learning,Problem Solving,Predictor Variables,Technology Uses in Education,Hypothesis Testing,Statistical Analysis,Achievement Rating,Instructional Effectiveness,Success,Gender Differences,College Students

This article describes the students' academic progress in an online course of business statistics through interactive software assignments and diverse educational homework, which helps these students to build their own e-learning through basic competences; i.e. interpreting results and solving problems. Cross-tables were built for the categorical variables: course-type (at 2 levels of classification: &quot;online&quot; and &quot;classroom&quot;) and the 2 levels of gender, where the dependent variable was the proportion of successful and unsuccessful students. The statistical analysis was performed via the Chi-square test for which we found that the variable &quot;course-type&quot; was not significant (p-value = 0.512). Similarly, the variable &quot;gender&quot; was not significant (p-value = 0.652). Both conclusions were also confirmed via the Normal distribution z-test with similar p-values: 0.516 for course-type and 0.556 for gender. Thus, our research indicates that the population proportion of successful students in a course of Business Statistics does not depend on their gender; likewise, the proportion of success is not affected nor depends on the manner on how these students decided to take their course instruction, whether online or in a classroom.
The Link between AACSB Accreditation and Graduate Schools
Author: Hutchins, Teresa
Date: 2009-00-00
Type: Journal Articles
Subjects: Accreditation (Institutions),Educational Attainment,Business Administration Education,Correlation,College Outcomes Assessment,Graduate Surveys,Graduate Study,Longitudinal Studies,Cohort Analysis,College Graduates,Regression (Statistics),College Readiness,Models,Academic Aspiration,Enrollment Rate

In this paper, we examine whether graduating with a business or management degree from an AACSB Accredited school is correlated with higher or lower levels of graduate school attainment. We find that AACSB graduates are less likely to apply to graduate programs, and having done so, less likely to be accepted.