•This paper reports the results of a course redesign project for introductory financial accounting taught predominately to non-accounting majors. The objectives were to improve student learning and student retention. The first step in the redesign was to reduce the detailed course content. This created time for pedagogical changes in the second step. Metacognitive and active learning activities were added to foster student learning. Results indicated that the content reduction alone did not significantly impact AOL scores or DFWI rates. The pedagogical changes significantly improved AOL scores, and the combination of the content reduction and pedagogy changes decreased DFWI rates. It is hoped that the positive results will serve to inform other such course improvement efforts.

INTRODUCTIONInstitutions of higher education strive to meet market demand for access to a quality education in various formats while attempting to meet the demands of varying demographics of students. The variation in demographics can range from the traditional 18- year-old student who just graduated from high school to the 50-year-old non-traditional working student who always desired to complete a college education. Also included is the 25-year old who started college but had to stop-out due to financial demands, military service, family commitment or poor performance. Some of these needs are met with the utilization of technology. Today's technological instructional delivery methods include offering online courses in various formats including fully online or hybrid/blended, which can be delivered in a synchronous real-time format or asynchronous format for self-pacing purposes. Additionally, the recent popularity in the advent of MOOC's (Massive Online Open Courses) has expanded the interest in online delivery.However, many universities and students still see the value of the traditional college campus. The most important aspect of the traditional campus incorporates what many students want most, that is, to interact face to face with their college professor and fellow classmates. Among the reasons cited for creating satellite campuses are to accommodate increased student enrolment and due to a community's desire for campuses closer to home (Bassett, 2011). Many areas of the United State are vastly rural with ever changing landscapes that rely on proximity to metropolitan areas or having institutions of higherHowever, many universities and students still see the value of the traditional college campus. The most important aspect of the traditional campus incorporates what many students want most, that is, to interact face to face with their college professor and fellow classmates. Among the reasons cited for creating satellite campuses are to accommodate increased student enrolment and due to a community's desire for campuses closer to home (Bassett, 2011). Many areas of the United State are vastly rural with ever changing landscapes that rely on proximity to metropolitan areas or having institutions of higher education nearby. Many universities have created satellite campuses in areas to meet that demand. Allison and Ever sole (2008) argued that for university campuses to take on the catalyst role of expanding the reach of program offerings to satellite locations, they must move beyond the limitations of their current engagement approaches.The purpose of this paper is to propose a model for making the decision to launch an academic degree program at a satellite location. The remaining sections of the paper are as follows: the next section will explain the context and background of the case analysis, the following section will provide an explanation of the framework and how the framework is utilized in the case analysis, and the final section will summarize and conclude the paper.CONTEXTIn the fall of 2009, Kennesaw State University embarked on responding to higher educational demands of one of the fastest growing, yet underserved by higher education, counties in the state of Georgia. At the time of the creation of the partnership with Georgia Highlands College, Kennesaw State University enrolled more than 22,000 students and is categorized as comprehensive university. Georgia Highlands College was a two-year college with more than 4,000 students. Both institutions are part of the University System of Georgia. The site, the former Paulding County, Georgia courthouse and an adjacent county-owned building, was donated to Kennesaw State University and Georgia Highlands College in 2007 after a University System of Georgia Board of Regents' survey concluded that cooperative efforts between two- and four-year USG institutions would best address the state's needs for new academic programs in growing, underserved areas like Paulding County (McGahee, 2012). …

Many accounting departments have implemented assurance of learning (AoL) processes in the last few years because accreditation agencies have mandated it. In prior articles, we described an early assessment process (Stivers, Campbell, & Hermanson, 2000), a revised assessment process, and a suggested systems-oriented methodology for implementing an AoL process (Hill & Campbell, 2007). The purpose of this article is to provide the post-implementation review of our revised AoL process. We evaluate whether the AoL process is meeting the users' goals effectively and efficiently. To do this, we provide the feedback we received from our Association to Advance Collegiate Schools of Business (AACSB) accreditation visit, the results of a faculty survey, and some output from our AoL system. Our review indicates that while the AACSB accreditation team viewed our AoL process as a "best practice," the faculty members evaluated the process less positively. Faculty members were concerned about the number and clarity of the learning goals, the usefulness of the information generated, and the cost/benefit of the process with respect to the time involved. We conclude that different goals for the AoL process, accountability versus course improvement, drive the difference in opinion between the accreditation team and the faculty. Changes in senior management in the college along with faculty opinions have led to significant changes in the college's AoL process including changing the name from AoL to TLC (Teaching and Learning Community). The results of this research emphasize the importance of treating the AoL program as a dynamic process that must be periodically evaluated to determine if it is meeting the organizations' goals for the process. If the AoL program is not meeting goals or costing too much to meet them, then it should be revised and improved.

The Michael J. Coles College of Business at Kennesaw State University uses selected faculty members on an Advising Team, and provides access to them through walk-in advising hours. Compared to our previous approach of assigning students to all faculty members, the benefits of this system for the students are more efficient and effective advising. Students have access to advising at more times, and are more likely to get correct answers quickly. The benefits for the faculty are that the faculty members on the Team enjoy advising and can have their performance expectations tailored to include advising, while those faculty members who are not interested in advising do not have to participate. This system acknowledges the differing interests, performance requirements (e.g., research), and abilities of faculty members. Other colleges and universities may find this approach beneficial for their students and faculty.

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

Chapter 1. Financial Accounting and Accounting Standards. Chapter 2. Conceptual Framework Underlying Financial Accounting. Chapter 3. The Accounting Information System. Chapter 4. Balance Sheet. Chapter 5. Income Statement. Chapter 6. Statement of Cash Flows. Chapter 7. Revenue Recognition. Chapter 8. Cash and Receivables. Chapter 9. Accounting for Inventories. Chapter 10. Accounting for Property, Plant, and Equipment. Chapter 11. Intangible Assets. Chapter 12. Accounting for Liabilities. Chapter 13. Stockholders' Equity. Chapter 14. Investments. Chapter 15. Accounting for Income Taxes. Chapter 16. Accounting for Compensation. Chapter 17. Accounting for Leases. Chapter 18. Other Reporting Issues. Appendix A Accounting and the Time Value of Money. Online at Companion Website: Appendix A - Accounting and the Time Value of Money. Appendix B - Reporting Cash Flows. Appendix C - Using Financial Calculators. Appendix D - Retail Inventory Method. Appendix E - Accounting for Natural Resources. Appendix F - Accounting for Computer Software Costs. Appendix G - Accounting for Troubled Debt. Appendix H - Accounting for Derivative Instruments. Appendix I - Error Analysis.

Stories about lack of student learning have led to calls for more academic accountability. Governments and accrediting bodies have called upon institutions of higher learning to design assurance of learning (AOL) processes. The Department of Accounting at Kennesaw State University has had an assessment program for over 12 years. Several universities have described existing assessment programs (see, for example, Stivers, G., Campbell, J., & Hermanson, H. (2000). An assessment program for accounting: Design, implementation and reflection. Issues in Accounting Education, 15(4), 553-581; Davis, K, Green, S., Heppard, K, Jennings, W., & Lowe, J. (2004). Accounting Program Assessment at the United States Air Force Academy, Department of Management. In.. T Calderon, B. Green & M. Harkness (Eds), Best Practices in Accounting Program Assessment (pp. 99-114). Sarasota, FL: American Accounting Association; Weinstein, G. (2004). Accounting Program Assessment at John Carroll University. In: T Calderon, B. Green & M. Harkness (Eds), Best Practices in Accounting Program Assessment (pp. 139-148). Sarasota, FL.- American Accounting Association; Ainsworth, P., & Webster, S. (2004). Accounting Program Assessment at the University of Wyoming. In: T Calderon, B. Green & M. Harkness (Eds), Best Practices in Accounting Program Assessment (pp. 157161). Sarasota, FL: American Accounting Association. While the previous articles provide useful and interesting details of various AOL approaches.. the descriptions do not provide guidance on how to develop an effective AOL process efficiently. The purpose of this paper is to provide guidance to other institutions about developing an AOL process. Based on our years of experience, we recommend that AOL processes be implemented using a structured systems methodology. Practitioners use these methods in business settings for process improvement and for new, process implementation. We believe they transfer well to the AOL process.

For most academic institutions, selecting and/or designing a Program Assessment methodology for Assurance of Learning is a challenging task. This paper describes the steps taken to establish goals, values and criteria driving this process for a College of Business. In this case analysis, we document the options we explored in finding the right vehicle for our particular situation. Our experience with a beta test and full rollout of our Program Assessment is detailed. After considerable research and a trial and error process, we have implemented a hybrid Program Assessment approach for our undergraduate students. This approach includes a business simulation product that has been customized and tailored for our institution along with locally developed major field exams. Our lessons learned from this experience include issues surrounding student resistance, faculty engagement, logistics, and the need to use multiple assessment vehicles.

This paper describes an assessment program for the undergraduate accounting degree program at a large, public university and highlights lessons learned in the application of this program. Faculty developed this program and have implemented assessment activities each year since 1993. Prior research has examined different aspects of designing and implementing accounting assessment programs. This paper adds to the literature by offering in-depth, practical advice regarding implementation issues and by providing specific source information for several standardized tests and tools. This program and the lessons learned in implementing it should be of use to faculty who are in the early stages of assessment-program development. This paper presents an overview of the assessment process, a full description of our assessment program, details of assessment methods, examples of the utilization of assessment results, and a recapitulation of lessons learned.

Personnel inputs to the internal audit department are the primary determinants of the quality of its performance. Increasingly, organizations are recruiting entry‐level auditors directly from university campuses. The characteristics of the university market indicate that a structured interviewing approach will be more cost‐efficient and effective in attracting the best students to the profession and more specifically to individual organizations. Accordingly, covers the entire spectrum of the recruiting process including; planning, prescreening, selection of schools, selection of recruiting personnel, interviewing, evaluation, post‐campus activities, office visits and follow‐up.

Examines the perceived characteristics of accounting consultants. The sample for the study consists of 156 members of the Georgia Society of Certified Public Accountants. Indicates that there are significant differences in the perceived characteristics of male consultants, female consultants and “successful” consultants. Identifies 16 characteristics for success in consulting.

Citizens of Eastern European countries need to acquire knowledge on how to start and operate business if their move to t a free‐market economy is to be successful. The acquisition of such knowledge will come from putting at the disposal of entrepreneurs a core business library and assistance on how to utilize that library properly. Public libraries are already in place. Among other things, the role of the library is to serve the information and self‐improvement needs of the public Those already working cannot be expected to take time to go to universities for formal business school programmes. However, they should be able to seek out useful business information at public libraries as part of their education about business techniques. An examination of data from the National Hungarian Public Library in Budapest indicatcs that there is a gap in the business collection concerning information on how to start and run a business. Business books and periodicals should be added to all Eastern European libraries; initially the collection should be more practical than theoretical Universities should work with the public libraries to provide basic instruction in business areas. The libraries can serve as satellite instructional facilities where seminars and workshops and ongoing reference assistance can be provided.