Issues in Accounting Education

Articles from Vol. 16, No. 3, August

Activity-Based Costing in the Service Sector: The Buckeye National Bank
ABSTRACT: The U.S. Bureau of the Census projects that by 2006, the service sector will employ 74 percent of the workforce. This case illustrates why a major segment of the service sector-banks--needs accurate cost information to make strategic decisions,...
An ABC Simulation Focusing on Incentives and Innovation
ABSTRACT: Current textbooks advocate activity-based costing (ABC) because it provides more detailed information on resource usage, leading to better cost control and reengineering of production processes. However, there is often little attention paid...
Cendant Corp.: A Case Study Examining the Compensation and Accounting Issues Involved in a Stock-Option Repricing Program
ABSTRACT: Stock options are usually issued to corporate executives in an attempt to align the interests of those individuals with the interests of the company's shareholders. The options are designed to provide a large payoff to the executives when...
The Canfield Learning Styles Inventory: An Assessment of Its Usefulness in Accounting Education Research
ABSTRACT: Recent reviews of accounting education research have called for continued assessment of learning style inventories in accounting contexts (Geiger and Boyle 1992; Rebele et al. 1998). This study presents a critical evaluation of the psychometric...
The Relationship of the DIT and Behavior: A Replication
ABSTRACT: Accounting ethics instruction, like accounting ethics research, has been strongly influenced by the work of Kohlberg and his stages of ethical development. The Defining Issues Test (DIT), which is based on Kohlberg's theory, has been extensively...
Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment
ABSTRACT: This case focuses on reporting issues faced by you, a CPA, engaged to report on several components of an internal control (IC) system for a company involved in e-commerce. In addition, the client may also decide to go public and wants you...