To sit for the CPA Exam in Texas, all candidates must complete an ethics course that has been approved by the Texas State Board of Public Accountancy (TSBPA). These approved courses are offered at educational institutions, using a required Ethics Matrix to create the course to receive approval. The problem addressed by this study is that the…

Adult enrollment in higher education institutions has grown significantly during the last decade, with students aged 25 and older attending 4-year institutions at higher rates than before. In the 21st century, few can improve their socioeconomic status or advance professionally without higher education. Colleges and universities must consider this…

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based…

While many articles have argued the value and impact of ethics courses, few have discussed methodology and particularly the tools used in the implementation of accounting ethics classes. We address both of those items in this paper in hopes of helping other instructors in building or strengthening their courses. This paper describes the…

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research…

Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness of cheating in online business courses as well as their opinions regarding the credibility of…

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.…

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

This internship study was designed to help determine the effect of different management styles and structures, by studying two programs. One, housed in the MS in Accounting program, and the other housed in the Business Internship Director's office, produced statistically different results at the 5% level of significance, in intern's site ratings,…

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the "spacing effect"). This would suggest that students should learn better when taking courses that are scheduled over…

The Edward Jones Company recently initiated financial sponsorship of team-based competitions in six undergraduate business core classes at Baylor University. The challenges were chosen to take place in an introductory freshman business class, Managerial Accounting, Principles of Marketing, Corporate Finance, Operations Management, and Strategic…

As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…