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The purpose of this study was to examine the usage of technology-based learning tools (TLTs) in a blended learning/hybrid cost accounting class. The tools used were screen capture videos, an animated avatar video, electronic flashcards with related games, and an electronic sample quiz with detailed solutions. Data for nine TLTs and one set of PowerPoint slides was captured within a learning management system. It was found that student usage was highest for the PowerPoint slides, the vocabulary-related flash cards with related games and the electronic sample quiz. Usage was lowest for the animated avatar video. When anonymously surveyed, students felt that vocabulary-related flashcards and electronic sample quiz added more value to their learning experience as opposed to the other two technology-based learning tools.

The purpose of this study was to examine the effectiveness of using an audit simulation product in a classroom setting. Many students and professionals feel that a disconnect exists between learning auditing in the classroom and practicing auditing in the workplace. It was hoped that the introduction of an audit simulation tool would help to ameliorate the perceived disconnect. The simulation product selected was Real Audit. Over the course of eight weeks, 22 students enrolled in an Assurance Services class completed five major audit simulation modules: Planning, Accounts Receivable, Accounts Payable, Fixed Assets and Inventory. At the end of the project, students were asked to evaluate the simulation experience. Most students felt that the experience was interesting and helpful in terms of understanding the tasks that an auditor performs. While the majority of students recommended that the simulation should be used in future classes, concerns were expressed about the amount of time that the project consumed.

This paper describes how a technology-based case using Microsoft Access can aid in the assessment process. A case was used in lieu of giving a final examination in an Accounting Information Systems course. Students worked in small groups to design a database-driven payroll system for a hypothetical company. Each group submitted its results along with a written report and a group evaluation. Additionally, each group was required to make a formal presentation of its results. The activity was used to assess the student’s proficiencies in Access, written and oral communication skills, and teamwork skills. Student reactions to the activity are discussed within the paper.

Recent corporate scandals have increased public interest in the area of business ethics. This study examines the relationship of gender and choice of academic major to personal values and to ethical choices, and the relationship of personal values to ethical choices. Two hundred fifty three subjects read a case that presented a tax evasion dilemma. The subjects responded to a series of action statements related to the ethical dilemma and completed a personal values survey. The responses to the action statements were used to calculate a tax compliance score. Participants were also asked to make a choice as to whether the taxpayer should or should not report all of the taxable income. The results indicate that both the tax compliance score and the tax payment choice differed by gender and academic major. Furthermore, gender differences were found on five of the ten personal value constructs and academic major differences were found on four of the ten personal value constructs. With regard to the relationship of personal values to ethical choices, it was found that three of the personal value constructs were correlated with the compliance score and the tax payment decision.

The cost of losing quality employees can be expensive for companies and firms. Higher rates of turnover for women, particularly in public accounting, have sparked efforts to resolve the problem. To further understanding of the current job attitudes of men and women accountants, over 500 accounting graduates employed in a variety of positions were surveyed. Scales were used to measure the following job attitudes: two types of Organizational Commitment (Affective Commitment and Continuance Commitment), Job Satisfaction, Intrinsic Satisfaction, Job Security and Turnover Intentions. The results indicated that the men and women accountants had many similar, positive job attitudes, but there were some notable cross‐gender differences. Overall, men tended to be more intrinsicallysatisfied and affectively committed to their jobs, primarily because they were older and had been in their jobs longer. For the women, unlike the men, job tenure was not associated with higher satisfaction levels or greater feelings of attachment to their organizations. Additionally, economic‐related factors such as percentage of household income contributed, job security, and continuance commitment (attachment to a job’s benefits) were associated with lower reported turnover intentions for men, but not for women. Implications of these findings are discussed.

Universities across the globe have in recent years been presented with unparalleled opportunities associated with advances in technology, but these opportunities are paired with numerous challenges. One such challenge is to ensure that faculty and staff are adequately trained in the new technologies. This paper describes the efforts of one College of Business in the Midwestern United States to prepare its faculty to operate in a technologically advanced environment in which both faculty and students use laptop computers in the classroom. This paper details the process the College went through to design and implement the training program and discusses the challenges and accomplishments of the program.

Not-for-profit organizations often rely heavily on volunteers to help them achieve their goals on very limited budgets. Often, these organizations are especially in need of volunteers with specific skills not possessed by the average volunteer. Such is the case with the County Historical Society (The Society), which is in need of help with certain aspects of its museum gift shop operations. Most of the volunteers and staff of the organization are avid history buffs, but know little about running a business and even less about accounting and systems related processes. Therefore, the organization has approached your professor to ask for your assistance. The Society would like to seek the benefit of your knowledge of accounting systems and internal controls to help it improve operations and financial reporting for the gift shop. A previous group of students has documented the operations in narrative form as part of a class project. The Society would now like specific recommendations for ways to improve internal controls. It would also like to begin to upgrade its systems for inventory tracking, starting with its records for consignment inventory.