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Delivery of a quality introductory accounting course is essential for schools of business. The first step in revitalization and improvement of the course is to identify factors suggested to be empirically related to succeessful completion. Accounting major status is of particular interest. While it has long been anecdotally observed and logically expected that accounting majors would earn higher grades in introductory accounting, it is rarely addressed in empirical studies. To investigate the impact of accounting major status on performance in introductory accounting, a sample of 398 students exposed to the same professor, text, teaching and examination format over five-years was gathered. Results suggest accounting major status was in fact a significant positive predictor of grades earned in the class controlling for three additional variables (i.e., grade point average, mathematics background and previous experience in the course). These results could be used to support the creation of an honors section(s) of accounting which could include a more rigorous curriculum taught with real life cases. Previous research supported the concept of an honors program from students, faculty and potential employers. In addition, the results suggest requiring a minimum grade point average and the completion of mathematics requirement before taking introductory accounting.
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Local governments are a vital component in the national effort to promote sensible methods for community development, growth and social justice. The benefits and challenges of sustainable development have become apparent as more local governments initiate programs to address economic, environmental and social equity issues. This research investigates county and municipal government efforts toward sustainable development using survey information for local governments in the southern United States. Survey responses were analyzed to examine whether local governments “practice what they preach” in terms of actually implementing the sustainable policies proclaimed to be important to their operations. Overall, results suggest local governments do place these policies into action for environmental and social justice issues. In addition, the analysis explores the impact of population size, geographic area and form of government on sustainable development. Measuring the implementation of sustainable policies in terms of dollars, however, proves difficult because there is no consistency among municipalities with regard to reporting the amount of dollars (federal or local) spent in support of sustainability efforts.
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The purpose of this study is to explore the commitment of local governments to environmental programs when fiscal distress is predicted. We hypothesize that commitment to environmental programs diminishes when the local government is experiencing fiscal distress. The regression model results indicate that local governments with high levels of debt were less likely to I mplement environmental programs and that a larger population and higher revenue are factors directly related to the commitment of local government to environmental programs. Communities that are more populous and less fiscally stressed are more likely to benefit from a local government that implements and sustains environmental programs. These results have implications for the stakeholders of local communities and broader implications for the global effort toward environmental protection and sustainable communities.
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- Journal Article (5)
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- English (2)