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Who’s Taking the Accounting Class? Leveraging Professional Skepticism While Teaching Accounting Online
Get PDFThe shortage of academically qualified accounting professors makes this a relevant time to increase the use of online tools for content delivery, assignment completion and assessment. Accounting students employed as teaching assistants (TA) can develop professional skills including skepticism, problem solving, analysis, organization and electronic documentation, while in academia. Certified Public Accountants (CPA) and educators are held accountable to high ethical standards through a code of conduct and academic integrity policies. This teaching case incorporates ethical decision making from an experience in an online virtual classroom where power differentials and analysis of student activity require research in a learning experience
Potential Indicators Of Balance Sheet And Income Statement Fraud
Get PDFThis student case study is intended for use in the accounting classroom to develop a stronger understanding of potential fraud indicators and their level of significance. Auditing standard setters have responded to high profile accounting frauds by increasing the responsibility of auditors to find and report on accounting frauds. This case study presents a number of fraud indicators that can be investigated and discussed as part of a class assignment. This case study is unique in that it makes a clear differentiation between quality of revenue and quality of earnings. 
A Study Of Factors Affecting University Professors’ Research Output: Perspectives Of Taiwanese Professors
Get PDFHigher education in Taiwan is facing competition and challenges from the macro environment of globalization. Taiwan’s key policy direction is enhancing university quality in order to respond to these future trends. Universities’ international competitiveness relies on not only faculty members’ teaching quality, but also their research performance. Faculty members’ research performance strongly affects a university’s reputation, funding generation, and attraction of international and local students. Reviewing the higher education development in Taiwan, although policymakers have continued to promote the benefits of differentiating universities, few studies care how environmental factors of different types of universities affect faculty members’ research performance. Currently, fewer studies focus on the influence of environmental factors on professors’ research performance. In addition, few studies have explored the structural inequalities between universities. This research contains two sequential research methods—namely, analytic hierarchy process and questionnaire survey—to accomplish the following purposes: exploring related literature; determining key indicators of environmental factors; comparing the relative weights of key indicators in Taiwan; comparing the cognitive evaluation of environmental factors perceived by university professors at four different types of universities in Taiwan; and comparing the cognitive evaluation of environmental factors perceived by university professors in Taiwan
The Impact Of Organizational Factors On Implementation Outcomes Of Lean Manufacturing
Get PDFCritical success factors for successful implementation outcomes of lean manufacturing remain an important area of research. This paper examines the correlation between organizational factors, organizational structure, and job design with implementation outcomes of lean manufacturing that impact quality, waste, and delivery. The effect of three moderating factors, the length of time that lean manufacturing has been implemented, the company’s size, and the type of manufacturing, on the relationship between organizational factors and implementation outcomes of lean manufacturing is also studied. The results of this research study indicate that except for the lack of a relationship between level of formalization with waste and delivery outcomes, there are significant positive correlations between organizational factors and implementation outcomes of lean manufacturing. The results also indicate that the moderating factors do affect the relationship between independent and dependent variables
Enhancing Cross Cultural Communication In The Marketing Classroom: A Case Approach
Get PDFThe importance of effective communication skills in the workplace is widely documented and recognized as a success factor in many fields of endeavor. As the workplace becomes more diverse and more global in nature, the ability to communicate across cultures is gaining in importance. A class exercise in which Panamanian educators and US students cross-interviewed each other is discussed with regard to its perceived impact on the communication process and on its ability to enlighten students on shopping behaviors of persons from another culture
Extending The Use And Effectiveness Of The Monopoly® Board Game As An In-Class Economic Simulation In The Introductory Financial Accounting Course
Get PDFThis paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio analysis at a foundation level in financial accounting instruction. This extended approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities, which then becomes an effective, interactive, in-class financial accounting practice set. The unique combination of each player’s skill and luck provides for unlimited outcome possibilities, delivering an interpretive result that students can neither predict nor easily manipulate. This pedagogical approach serves to provide students with a sense of proprietorship in the activities of the instruction and fosters a competitive spirit to succeed in class activities that will ultimately be presented to the entire class. While the instructor surrenders a significant level of control in the class exercise, the uniqueness of each Monopoly® team’s game results requires active engagement in-class and additional individual effort on the follow-up assignments outside the classroom. In the previous use of the Monopoly® board game, the class activity provided a valuable parallel for reality in practicing the financial accounting cycle and emphasizing its use by external parties. Because of the dynamic sense of capturing the “real-time” aspect of the game into finished financial statements for analysis, students start to sense a greater appreciation for the role that accounting cycle activities play in business reporting and the assessment of operating results. Using the Monopoly® board game in the first course in financial accounting tends to generate a higher level of competitive energy in the classroom experience, with more actively engaged students grasping the nature and purpose of the financial accounting system more quickly and actively than with other pedagogical approaches previously used. More recently, using Microsoft Excel to reflect the game results and present the financial statements has added to the robust learning experience achieved by incorporating the Monopoly® board game.
NPV Sensitivity Analysis: A Dynamic Excel Approach
Get PDFFinancial analysts generally create static formulas for the computation of NPV. When they do so, however, it is not readily apparent how sensitive the value of NPV is to changes in multiple interdependent and interrelated variables. It is the aim of this paper to analyze this variability by employing a dynamic, visually graphic presentation using Excel. Our approach illustrates how these variables, when increased or decreased to reflect the potential range of values in a business case, change the value of NPV, and hence affect the decision about whether to proceed with the project or to reject it. Furthermore, since sales revenue is one of the least certain elements in the business case, the presentation includes a probability estimate of whether NPV will be positive or negative, assuming that sales revenue is normally distributed with a known mean and standard deviation. The business case we have chosen for illustrative purposes is a global energy project. Nevertheless, financial analysts in any industry should be able to apply our dynamic spreadsheet approach to their projects as well
Investigation Of Obesity-Related Mortality Rates In Delaware
Get PDFAs Delaware’s adult obesity crisis continues to be a leading public health concern, we evaluated Delaware’s 1999–2014 vital records to examine the association between obesity and mortality. We used the Delaware population death records from the Centers for Disease Control and Prevention (CDC) WONDER database and the Delaware Health Statistics Center (DHSC). Together with the vital records, we incorporated Microsoft Excel, SAS (Statistical Analysis System) and GIS (geographic information system) tools to analyze obesity influences from county residence, economic status, education, gender, and race. Using the 15-year (1999–2014) time span with the CDC WONDER database, we observed a statistically significant 28.7% increase in the age-adjusted Delaware obesity-related mortality rates (where obesity was a contributory factor). Furthermore, obesity influenced death counts in all three Delaware counties (New Castle, Kent, and Sussex). Kent County experienced the largest increase (66.0%), followed by New Castle County (47.4%), and Sussex County (25.2%). The DHSC mortality rates for all leading causes of death from 2000 to 2011 indicated relatively stable mortality rates for Delaware. However, using CDC WONDER data, the Delaware mortality rate for obesity as a single underlying cause in 2011 was 56.9% higher than mortality rate in 2000
Case Study Of A Small Scale Polytechnic Entrepreneurship Capstone Course Sequence
Get PDFA multidisciplinary entrepreneurial senior capstone has been created for engineering technology students at a research I land-grant university statewide extension. The two semester course sequence welcomes students from Mechanical Engineering Technology, Electrical Engineering Technology, Computer Graphics Technology, and Organizational Leadership. The goal was to provide an avenue for technology students to learn about, actively participate in, and form small scale startups in a multidisciplinary approach. Student are introduced to fundamental techniques and methodologies for effective product development, such as design thinking, technical data package, rapid prototyping, testing, and validation. As well as entrepreneurship concepts, such as product ideation, market research, capital exploration, customer acquisition, customer discovery, intellectual protection, marketing and branding, and leadership. The capstone has provided real-world, hands-on learning of the components and processes necessary to take a product idea from initial concept to successful business. Currently entering in to its third year, the capstone continues to evolve. This paper presents a brief description of the capstone, including formation, execution, and outcomes. The curriculums used are outlined and future changes are discussed. Lastly, the presentation of challenges, lessons learned, and course accomplishments will be discussed
The Effect Of Internal Capital Market Of Korean Large Business Groups On Investment Efficiency
Get PDFThis study examines whether the effect of funding through internal capital markets on investment efficiency is differentiated by the incentives of controlling shareholders as measured by the divergence between cash flow rights and voting rights of controlling shareholders (hereafter, wedge).
To empirically analyze hypotheses of this study, 1,189 firm-year observations were collected from Korean firms listed on the Korea Composite Stock Price Index (KOSPI) belonging to a large business group designated by the Korea Fair Trade Commission over the period from 2005 to 2012. The results of the analysis are as follows.
First, we find that the magnitude of internal funding, as measured by total payables to the related parties, is positively (+) associated with investment inefficiency. Second, the interaction variables of total payables to the related parties and the wedge have a significant positive (+) effect on investment inefficiency. In other words, the deterioration of investment efficiency due to the increase in total payables to the related parties was mainly caused by firms with a big wedge. This result suggests that the effect of internal capital markets on investment efficiency of large business groups may be differentiated by the wedge that is proxy of the controlling shareholder’s incentive.
This study provides additional evidence on previous studies on the investment efficiency of large business groups by considering both the internal capital market and incentives for funding using the internal capital market, which are important factors affecting the investment of large corporate groups. Also, the results of this study are expected to provide implications for the regulatory policy of large business groups which have recently become an issue in Korea