Assessing the Extent of IT Integration Across The Business Curriculum

This paper describes a methodology for assessing the extent to which computer technologies have been integrated across the business/management curriculum so as to enhance learning process and outcomes. The assessment was motivated by the need to: Inform interested individuals such as current and potential students, prospective employers, administrative/budget personnel, and accrediting bodies about the extent to which these technologies are being taught and used; and Increase the learning efficiency of the integration effort by ensuring that computer-based learning tasks are properly sequenced across the curriculum, so that students develop the necessary computing skills and ·knowledge in a timely manner. Data will be collected using a web-based survey instrument that feeds responses into a database for analysis. The survey \u27s design is the focus of this presentation

Assessing The Extent Of IT Integration

This paper describes a methodology for assessing the extent to which computer technologies have been integrated across the business/management curriculum so as to enhance learning process and outcomes. The assessment was motivated by the need to: Inform interested individuals such as current and potential students, prospective employers, administrative/budget personnel, and accrediting bodies about the extent to which these technologies are being taught and used; and Increase the learning efficiency of the integration effort by ensuring that computer-based learning tasks are properly sequenced across the curriculum, so that students develop the necessary computing skills and knowledge in a timely manner. Data will be collected using a web-based survey instrument that feeds responses into a database for analysis. The survey’s design is the focus of this presentation

Employer and Employee Rights and Responsibilities in a Networked Office

Internet-connectivity is having a profound impact on the workplace. Employees use it to access data and information from global sources, communicate with others instantaneously regardless of physical proximity, work anytime, anywhere, so long as they have a digital device connected to the Internet. Alternatively, the technology can be used to subject coworkers to objectionable material, violate workers\u27 privacy, and convey the appearance of working when actually abusing Internet resources. This article discusses the existing laws regarding employee usage of an employer\u27s Internet resources and employer monitoring of that usage. Thus, it provides a foundation for understanding a body of law that is bound to evolve at an increasingly rapid rate and must be used by every organization to guide its employment and IT policies

Students Computer Literacy: Covariate For Assessing The Efficacy Of Computer Assisted Learning Tools

The purpose of this paper is to focus attention on the need to more rigorously measure computer-specific student characteristics when assessing the efficacy of computer assisted learning tools and benchmarking a curriculum's impact. It accomplishes this by first modeling learning outcomes assessment, identifying appropriate instruments, and discussing the absence of such measures in accounting education research. Then, the measurement process employed by the authors is discussed. The unsurprising results reveal statistically significant differences in computer anxiety and perceptions of computer skills across the student population. The significant implication is that heterogeneity must be controlled for when assessing resource-intensive computer assisted learning methods: Failure to do so will impair educators ability to determine the efficacy of computer assisted learning and the curriculum's contribution to students development

Knowledge Management

This article defines knowledge management and considers systems that perpetuate it

Digital Signatures and Certificates: Ensuring Authentication and Non-repudiation

The AiCPA\u27s 2007 Top Technology Initiatives named identity and access management and securing and controlling information distribution as the second and seventh most influential technologies, respectively. These technologies depend, in part, on policies, procedures, and practices that verify (authenticate) an individual\u27s identity prior to granting access to digital resources, such as a computer network and the files it contains. Login names, passwords, and personal identification numbers (PIN) arc familiar and acceptable methods for implementing authentication policies. The combination of a digital signature and certificate, however, provides a more secure authentication mechanism. When used to convey digital documents, the combination ensures that the document\u27s content has not been altered, restricts document access to authorized individuals, and records who sent and received the document and when they did so. The latter feature improves on the common practices of either using PDF files or password-protecting Microsoft Office documents, which provide no assurances as to time or user identity. Used together, these features prevent the parties from repudiating their participation in a digital communication. Digital certificates, therefore, can play an important role in electronic contracts, maintaining adequate internal controls, and performing audits

Banquets as a Recruiting Tool for Accounting Students

Fall is normally a time of excitement and stress for both accounting majors and the recruiters who will interview them during the fall. Events that allow students and recruiters to meet in less intimidating settings than an interview room, held prior to the interviews, can reduce the stress for both and increase the value of the process. A recruiting banquet is a method to bring students and recruiters together in a structured, but less formal, setting. Students learn more about potential employers, while potential employers gain more insights into each student. Thus, both are better prepared for the interviewing process. This paper describes how a recruiting banquet has been successfully integrated into the fall interview schedule and the strengths and weaknesses of the event

Does Performing Additional Work Improve a Student’s Accounting Principles Grade? First Analysis.

Most business students have to take accounting principles which tends to be a student’s first contact with accounting. A common method of delivery includes lectures, homework, and exams. Studies have analyzed what factors determine the success of a student in an accounting principles course. This paper will examine if a student performing additional voluntary homework influenced the final grade in an accounting principles course

Analysis of Factors Leading to Success in Intermediate Accounting

This paper examines if various factors such as academic performance in other courses, age, gender, and primary language of communication affect student success as an accounting major. Success for this paper is completion of the second unit of intermediate accounting. Knowing what factors predict success is valuable as it allows counselors to direct students to other majors, if appropriate, and helps accounting programs identify the best and brightest students. If it is known what factors influence success, those factors should be used for determining who gets admitted into the major

The Effect of the Affordable Care Act on Charitable Hospitals: The New IRC Section 501(r) and the CPA\u27s Role

In March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act (ACA) into law. Part of the new legislation included the addition of Internal Revenue Code (IRC) section 501(r), “Additional Requirements for Certain Hospitals for Exemption from Tax.” Nearly 60% of hospitals in the United States are tax-exempt under the IRC. The new subsection adds additional requirements for current and future tax-exempt hospitals to keep or receive tax-exempt status. Failure to comply with the IRC section 501(r) requirements can result in monetary penalties, as well as the loss or denial of a hospital\u27s tax-exempt status