Discusses a study (1) to compare shorthand accuracy scores and speed attainment, and (2) to determine if there was a significant relationship between machine shorthand accuracy and speed attainment. Found that there was no significance between the method of instruction and accuracy or speed, but there was a significant relationship between…

During the author's second year of graduate school, a few friends approached him with the idea of taking on independent consulting projects together or perhaps even starting an evaluation consulting company. He was thrilled and anxious all at once. More than anything else, he had lots of questions that needed answers before fully committing…

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

To be successful managers in the business world of the 21st century, MBA students must acquire global skills of business acumen, reflection, cultural sensitivity, and multi-cultural teamwork. Developing these skills requires international experience, but educating part-time MBAs creates a special challenge demanding both rigor and efficiency. This…

Ethical maturity and behavior are of great concern to all educators, firms, and investors, and even more so in a recession. This research surveyed managers and employees in the retail environment to measure their Personal Business Ethics Scores (PBES) to see if age, education, and management experience makes a difference in making more ethical…

A growing number of students are pursuing M.B.A.s in order to develop the skills they'll need to help their families' businesses prosper. Business schools are responding with a flurry of new courses that focus on the unique challenges of homegrown businesses: the patriarch who insists that the approach he inherited from his father works better…

Homeless, street-dwelling youths are an at-risk population who often use survival behaviors to meet their basic needs. The traditional outreach approach brings services into the streets, yet does not adequately replace the youths' high-risk behaviors. Similarly, job training programs often fail to address the mental health issues that constitute…

"Guanxi," the Chinese word for personal bonds or connections, is a recurring theme in the research forum, and researchers tend to agree that it is essential to establish "guanxi" with Chinese businesses. Much has been written about "guanxi" regarding doing business in the Chinese business economies such as Hong Kong,…

Results of a study were reported which indicated that progressively more dictation practice time is needed by students to achieve each speed level from 60 wpm to 90 wpm and less time is needed by students to achieve 100 wpm than to achieve 70, 80, or 90 wpm. (Author/SC)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Traces the evolution of the American adaptations of Isaac Pitman's British phonography and determines the use of these adaptations in both verbatim reporting and in business from 1843 to 1976. Focuses on the modifications of the system made by several American authors. (CT)

An intent of many business programs is to enhance the critical thinking capabilities of their students. Since AACSB accreditation requires evidence that business schools fulfill their goals, our students were required to take the California Critical Thinking Skills Test (CCTST). As expected, the CCTST was significantly related to SAT performance…

Business professors in the twenty-first century have been engaging in another form of problem-based pedagogy to unite business school and business practice. This teaching methodology, called "active learning," has become the new case method in college courses. Like the case-based approach, active learning bridges the gap between theory and…

A method of simulation to tie check writing, making deposits, finding outstanding checks, receiving bank statements, and bank reconciliation into a process is presented as a way to convey to students a feeling of a procedure completed. A step-by-step teaching procedure and examples of bank statements are included. (AG)