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Issues in Accounting Education
Articles from Vol. 18, No. 4, November
Comment On: "The Five-Year Program Debate Continues: An Updated Analysis of the Supply of and Demand for Master's Degrees in Accounting"
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ABSTRACT: This paper comments on Miller's update of his 1996 analysis of the supply and demand for accounting graduates. His claim that there continues to be an imbalance between supply and demand is shown to be an overestimate resulting from two factors:...
Creating Strategic Responses to Critical Risks Facing Accounting Education
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ABSTRACT: Recently many accounting programs have simultaneously faced declining enrollments and administrative/practitioner pressures to update curricula. Each of these issues requires accounting educators to carefully consider the strategic direction...
Dot.com or Dot.bomb? the Unpleasant Tax Surprise of Stock Options in a Volatile Market
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ABSTRACT: This case explores the tax treatment of employee stock options as well as associated tax- and financial-planning issues. The number of employee stock option plans and related option grants has increased dramatically in the last decade. Today,...
Garden Patch Foods: Analyzing the Purchasing-through-Payables Process
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ABSTRACT: Analyzing nonstrategic functions has become a major focus in today's business environment. This case presents the facts behind a decision faced by Garden Patch Foods, a prepared foods company that is looking for ways to increase efficiency...
Integrating Technology and Business Process Analysis into Introductory Accounting Courses
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INTRODUCTION The last decade brought tremendous changes in how business is conducted, in the U.S. and globally. The last decade similarly witnessed tectonic changes in the practice of accounting, worldwide. As a result, there have been several calls...
Quality of Earnings: The Case of the Mobile and Ohio Railroad in the 19th Century
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ABSTRACT: The antebellum expansion of the corporate form of business to support the development of a railroad transportation network in the United States is a precursor to the types of reporting problems identified in the principal-agent literature...
Sun Airlines, Inc.: Financial Reporting of Point and Loyalty Programs
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ABSTRACT: This case presents a multifaceted, decision-oriented context to assess the appropriateness of accounting policy for ensuring a faithful representation of underlying economic reality, it will enhance your: (1) appreciation for the role of...
The REA Modeling Approach to Teaching Accounting Information Systems
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ABSTRACT: The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was...
To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution
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ABSTRACT: This case requires you to resolve a fictitious yet realistic ethical dilemma as you assume the role of audit manager in a large, national CPA firm. You will be presented with a scenario whereby you learn from the CFO of Bell Manufacturing,...
