We Are Not Publicly Traded And So The Rules Don\u27t Apply Or Do They Should They?

This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options

Real-World Flowcharting Willy Wonka Style!

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 learning project geared toward AIS

Is The Community Health Needs Assessment Replacing the Certificate of Need?

The purpose of this paper is to question the need for Certificates of Need at the state level. At the Federal level the Affordable Care Act requires hospitals must justify their community impact through a Community Health Needs Assessment (IRS Form 990 Schedule H) in order to retain their tax-exempt status. Not-for-profit hospitals will save money, time and personnel resources if the CON is combined with the CHNA and all states accept this change, no longer requiring the CON

Embezzlement In The Library

This paper examines the unique aspects of fraudulent acts committed among non-profit organizations. By analyzing a specific non-profit fraud committed in a small East Texas town

Introductory Information Systems Course Redesign: Better Preparing Business Students

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace. Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo. Methodology This paper presents a case study using focus groups with students, faculty, and advisory council members to assess the value of the traditional introductory course. A survey was distributed to students after implementation of the newly developed course to assess the reception of the course. Contribution This paper provides an outline of the decision-making process leading to the course redesign of the introductory IS course, including the context and the process of a new course development. Practical suggestions for implementing and teaching an introductory IS course in a business school are given. Findings Focus group assessment revealed that stakeholders rated the existing introductory IS course of minimal value as students progressed through the COB program, and even less upon entering the workforce. The findings indicated a complete overhaul of the course was required

Academic Accounting Salaries in the Southwest: A Revisitation and Exploration

This study examines the faculty located in the Southwest Region of the American Accounting Association to ascertain salary determinants as well explore salary compression and inversion. This study finds there are differences among faculty salaries based on longevity, institutional type and size. Typically larger, public institutions pay higher salaries. Further this study finds that salary, perceived salary compared to others, institutional longevity, marital status, institutional type and size are significantly associated with faculty’s gender