Accounting Education Literature from 2015 and Implications

This paper aims to offer suggestions for future research that may encourage accounting researchers to explore new research directions in accounting education. All articles published in primary accounting education journals from the year 2015 are broken into categories of curriculum issues, cases and teaching notes, technology issues, student issues and faculty issues. There may be a lack of incentive for new, innovative, tenure track faculty to engage in accounting education research, and this may be a contributor to expectation gaps that exist between educators, professionals and the Uniform Certified Public Accountant (CPA) Exam. Advancement of accounting education research will provide resources for accounting faculty to more effectively manage curriculum, and deliver the tools that will close expectation gaps that exist between the profession, academic community and Uniform CPA exam. Citation rates will increase as will incentive for new tenure-track faculty to develop research an interest in accounting education. This paper provides value as it allows the reader who may be unfamiliar with research in accounting education, but experienced in other areas of education research to become familiar with the primary areas of focus by current authors for the primary accounting education journals, and learn where additional research is needed

Some Considerations on the Existential Force of Roman Law in the Early History of the United States

Paper prepared for the II Congreso interamericano de derecho romano of the Seminario de derecho romano de la facultad de derecho de la Universitad nacional autónoma de México, July 17-21, 1972, in coordination with, the Associación interamericana de derecho romano, with seat at the Universidad de Paraiba, Joao Pessoa, Brasil

A Study of Interpretation in the Civil Law

Pound has indicated that comprehensively law connotes legal precepts, received legal ideals or ideological aims, and professional legal method or process.\u27 Historically the interpretation of law in the main has been professional, such power being exercised by means of juristic ideas pertaining to legal method. Hence Coke referred to the artificial reason of the English common law; and Windscheid said that the legal method of the Roman law was not a science, but an art (Kunst), which had to be learned through experience as well as through theory. Past attempts to defeat such esoteric control of law have not been permanently successful. Hobbes\u27 criticism of Coke\u27s concept of the role of professional method in English law is now forgotten, though he maintained that English law is not (as Sr. Ed. Coke makes it,) an Artificiall perfection of Reason, gotten by long study, observation, and experience, (as his was.) Indeed, even texts, such as the French Civil Code, which may have been formulated to avoid esoteric control, have nevertheless yielded to professional domination realized by means of professional legal method. The justification and necessity for the French Civil Code had been developed by the Encyclopaedists during the period before the French Revolution. These enlightened thinkers held that the lawmaker was the supreme educator of a rational society. They justified codification mechanistically because rational laws would educate the persons living in civil society and thereby would establish rational civil society, which in turn would govern through its rational public opinion