Development of an Integrated Course in Accounting: A Focus on Environmental Issues

2000 ◽  
Vol 15 (1) ◽  
pp. 19-42 ◽  
Author(s):  
D. Jacque Grinnell ◽  
Herbert G. Hunt
Keyword(s):  
Professional Development ◽  
Environmental Performance ◽  
Accounting Information ◽  
Environmental Issues ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
Environmental Strategy ◽  
American Institute ◽  
Education Change ◽  
Points Of View

Environmental issues provide a unique, timely, and important focus for an integrated course in accounting and demonstrate how accounting information is, or can be, used to support corporate environmental strategy and assess environmental performance. This type of course offers an opportunity to add value to the educational experience of both accounting and nonaccounting majors. In this article, we describe the development and structure of one such course, discuss our experiences in offering it, and summarize the perceived benefits and difficulties associated with this endeavor. Overall, we conclude that, despite some challenges in designing and offering this type of course, the benefits are significant from both instructional and professional development points of view. Furthermore, the course attempts to achieve several of the objectives laid out a decade ago by the Accounting Education Change Commission (AECC) and more recently, by the American Institute of Certified Public Accountants (AICPA) in its forward-looking CPA Vision Project. Perhaps most importantly, this course helps to counter the tendency, by both students and faculty, toward disciplinary insularity, a concern prominently noted by Patten and Williams (1990).

A Half Century of Close Encounters with the First Course in Accounting

2011 ◽  
Vol 26 (4) ◽  
pp. 759-776 ◽  
Author(s):  
Doyle Z. Williams
Keyword(s):  
Teaching Assistant ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
Leadership Roles ◽  
American Institute ◽  
Half Century ◽  
Senior Scholar ◽  
Education Change ◽  
Leadership Group ◽  
Assistant Lecturer

ABSTRACT This paper describes the author's encounters with the first course in accounting in his half century of study, teaching, and service on five campuses, as a student, doctoral teaching assistant, lecturer, professor, accounting department administrator, business dean, and senior scholar. Also described are his encounters with issues surrounding the first course in accounting in a variety of leadership roles with the American Accounting Association, American Institute of Certified Public Accountants, Accounting Education Change Commission, Association for Advancement of Collegiate Schools of Business, the Accounting Programs Leadership Group, and the Federation of Schools of Accountancy. Changes in the nature, content, and teaching of the first course in accounting are discussed. Observations for the future of the first course in accounting are offered.

A History of U.S. Higher Education in Accounting, Part II: Reforming Accounting within the Academy

2007 ◽  
Vol 22 (3) ◽  
pp. 481-501 ◽  
Author(s):  
Glenn Van Wyhe
Keyword(s):  
State Legislatures ◽  
Accounting Education ◽  
Certified Public Accountants ◽  
American Institute ◽  
Public Attention ◽  
Credit Hours ◽  
Education Change ◽  
Accounting Scandals ◽  
Cpa Exam ◽  
History Of

In the 1970s, efforts to reform accounting education revolved around the movement toward schools of accountancy (or independent departments). These efforts were largely unsuccessful. However, in the 1980s, the movement to expand accounting education beyond a four-year undergraduate degree resulted in American Institute of Certified Public Accountants (AICPA) members passing a rule mandating 150 hours of education for AICPA membership. The reaction to this rule was varied. Many state boards of accountancy and state legislatures adopted rules requiring 150 hours; however, the requirements for taking the CPA exam and licensure varied across states. After the rule's passage academicians responded by creating the Accounting Education Change Commission, whose purpose was to improve accounting education regardless of the number of credit hours students earned. Also, the AICPA shifted its attention to the possibility of expanding certification to practitioners who were not accountants. Both of these efforts were forestalled, and public attention shifted to the highly publicized accounting scandals of the 1990s. Efforts to reform accounting education since then have been led primarily by the National Association of State Boards of Accountancy (NASBA).

scholarly journals Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

2005 ◽  
Vol 2 (5) ◽  
Author(s):  
Thomas J. Tribunella ◽  
M. Pamela Neely ◽  
Heidi R. Tribunella
Keyword(s):  
Emerging Technologies ◽  
Certified Public Accountants ◽  
American Institute ◽  
Change Over Time ◽  
Accounting Faculty ◽  
Faculty Survey ◽  
Points Of View ◽  
Compare And Contrast ◽  
Academic Interests ◽  
Over Time

In this paper we investigate the differences between practitioner and academic interests in emerging technologies.  We compare and contrast the results of an accounting faculty survey to the AICPA’s (American Institute of Certified Public Accountants) Top Technology list.  It appears that academics and practitioners have significantly different interests concerning emerging technologies.  Furthermore, technology interests for both groups change over time.  We then discuss the problems that arise from the differing points of view and suggest some possible solutions.

ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT

2015 ◽  
Vol 42 (1) ◽  
pp. 85-104 ◽  
Author(s):  
Martin E. Persson ◽  
Vaughan S. Radcliffe ◽  
Mitchell Stein
Keyword(s):  
Policy Maker ◽  
Certified Public Accountants ◽  
American Institute ◽  
Academic Field ◽  
Accounting Research ◽  
Public Accountants

Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting discipline.

DIGITIZING THE ACCOUNTING HISTORIANS JOURNAL: A SHORT HISTORY

2006 ◽  
Vol 33 (2) ◽  
pp. 157-168 ◽  
Author(s):  
Royce D. Kurtz ◽  
David K. Herrera ◽  
Stephanie D. Moussalli
Keyword(s):  
Full Text ◽  
Certified Public Accountants ◽  
University Of Mississippi ◽  
Short History ◽  
American Institute ◽  
Federal Grant ◽  
Public Accountants ◽  
The University ◽  
Copyright Permission

The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.

EARLY ENCOUNTERS BETWEEN CPAs AND THE SEC*

1979 ◽  
Vol 6 (1) ◽  
pp. 29-37 ◽  
Author(s):  
John L. Carey
Keyword(s):  
Vice President ◽  
Gold Medal ◽  
Certified Public Accountants ◽  
American Institute ◽  
Public Accountants

The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public Accountants in various capacities from 1925 to 1969, including editor of The Journal of Accountancy and Administrative Vice-president, and received the Institute's gold medal for distinguished service to the profession.

Audit Practices of PricewaterhouseCoopers

2000 ◽  
Vol 19 (2) ◽  
pp. 176-182 ◽  
Author(s):  
Barry N. Winograd ◽  
James S. Gerson ◽  
Barbara L. Berlin
Keyword(s):  
The United States ◽  
International Federation ◽  
International Standards ◽  
Certified Public Accountants ◽  
American Institute ◽  
Distinctive Features ◽  
International Firms ◽  
New Development ◽  
Auditing Standards ◽  
Audit Approach

This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).

scholarly journals ECO-DESIGN ACTIONS TO IMPROVE LIFE CYCLE ENVIRONMENTAL PERFORMANCE OF FACE MASKS IN THE PANDEMIC ERA

2021 ◽  
Vol 1 ◽  
pp. 1333-1342
Author(s):  
Núria Boix Rodríguez ◽  
Marco Marconi ◽  
Claudio Favi ◽  
Giovanni Formentini
Keyword(s):  
Life Cycle ◽  
Environmental Performance ◽  
Climate Changes ◽  
Environmental Problem ◽  
Negative Impact ◽  
Environmental Issues ◽  
Design Guidelines ◽  
Protective Equipment ◽  
Single Use ◽  
Near Future

AbstractFace masks are currently considered essential devices that people must wear today and in the near future, until the COVID-19 pandemic will be completely defeated through specific medicines and vaccines. Such devices are generally made of thermoplastic polymers, as polypropylene and polyethylene and are single use products. Even if in this period the sanitary emergency must have the maximum priority, the world society should not completely forget the environmental problem that are causing more and more obvious climate changes with correlated damages to ecosystems and human health. Despite the well-known correlation among anti-COVID protective equipment (or more generally medical devices) and environmental issues, the Life Cycle Assessment (LCA) and eco-design-based studies in this field is very scarce. The present study aims to derive the most important environmental criticalities of such products, by using LCA and product circularity indicators of five different common masks. The final aim is to provide eco-design guidelines, useful to design new face masks by preventing negative impact on the environment.

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