The Effect of High School Accounting on the Selection of College Major, Performance, Satisfaction, and Retention

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in introduction to managerial accounting. The results also provide evidence consistent with a moderately significant relation between high school accounting and retention. The results do not show any significant relation between high school accounting and performance in introduction to financial accounting or major satisfaction. Overall, the results of this study contribute to a better understanding of the effect high school accounting can have on the development of future accounting professionals

Accounting and accountability in Fiji: A review and synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside accounting. The reviews are over the years 1978 and onwards. In addition to categorization of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/ accountability research is the most popular research in Fiji followed by the new public management. Corporate governance research treads third. The paper findings suggest some directions for future accounting history research in Fiji and where the data can possibly be sourced for such research. We conclude that more future work is needed in the areas of accounting history which entails topics such as accounting and the state, performance auditing, indigenous accounting, financial reporting, SMEs and accountability in general

The role and current status of IFRS in the completion of national rules: Evidence from Greece

Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial differences between Greek accounting Laws and IFRS, this Law introduced significant changes to the accounting environment for non-listed companies in Greece, aiming at improving accounting quality and enhancing accounting comparability between listed and non-listed companies

Accounting historians engaging with scholars inside and outside accounting: issues, opportunities and obstacles

Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and obstacles which may arise when accounting historians engage with other accounting scholars and scholars outside of accounting. Supporting the view that accounting scholars need and should make an effort to engage with other scholars inside and outside accounting, various aspects are considered as enhancing the interdisciplinarity of accounting history research. Then, issues such as researchers and the community, research problems, theories, methods and data are addressed. The opportunities arising from interdisciplinary interactions with a wide range of scholars are then developed. Finally, the potential obstacles are addressed. These obstacles can be overcome by the development of robust communication and the invention of a new genre of discourse and research focus and by working with those outside our discipline and embracing the challenge of the new and the different

Developing Resource Usage Service in WLCG

According to the Memorandum of Understanding (MoU) of the World-wide LHC Computing Grid (WLCG) project, participating sites are required to provide resource usage or accounting data to the Grid Operational Centre (GOC) to enrich the understanding of how shared resources are used, and to provide information for improving the effectiveness of resource allocation. As a multi-grid environment, the accounting process of WLCG is currently enabled by four accounting systems, each of which was developed independently by constituent grid projects. These accounting systems were designed and implemented based on project-specific local understanding of requirements, and therefore lack interoperability. In order to automate the accounting process in WLCG, three transportation methods are being introduced for streaming accounting data metered by heterogeneous accounting systems into GOC at Rutherford Appleton Laboratory (RAL) in the UK, where accounting data are aggregated and accumulated throughout the year. These transportation methods, however, were introduced on a per accounting-system basis, i.e. targeting at a particular accounting system, making them hard to reuse and customize to new requirements. This paper presents the design of WLCG-RUS system, a standards-compatible solution providing a consistent process for streaming resource usage data across various accounting systems, while ensuring interoperability, portability, and customization