Procrastination And Its Relationship With Business Students’ Cheating Perceptions

The epidemic of college cheating is evolving to include more sophisticated schemes that are more difficult to detect. Business students’ cheating is even more concerning because such behavior in college predicts workplace cheating (Nonis & Swift, 2001). The current study examines procrastination as a personality variable that affects business students’ perceptions of cheating ethics. A survey of 370 undergraduate and graduate business students was conducted. The results showed that low procrastinators were more likely to view cheating actions as more unethical compared to high procrastinators. Low procrastinators also had higher academic performance.

Bridging The CPA Exam Gap: Do Internships Matter?

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students that completed a public accounting internship prior to sitting for the CPA exam compared to 98 graduate students that did not complete an internship in public accounting. Our analysis indicates that on average students completing internships score higher on all parts of the CPA exam. In addition, on average, students completing internships had a higher overall pass rate for each section of the exam, with the pass rate for the Regulation (REG) section being significantly higher for students that have completed internships; we also find that on average students with internships pass 2 sections of the exam prior to graduation as compared to 1.69 for students that have not completed internships.

The Pursuit Of Excellence: 3rd-Party Rankings And Positioning Of Online Programs Through Quality And Value

Third-party ranking agencies (e.g., US News and World Report, Center for Online Education, CollegeChoice.net) produce rankings that are a popular publicly accessible search option for potential students as they sort online degree options. While higher education administration is keen to the possibility that most or all ranking systems risk methodological flaws, potential students are still on board with rankings and seem significantly steered by their results (Barkhorn, 2014). Monitoring rankings has become a positioning consideration for academic institutions. The disparity amongst ranking factors across time and across assessor, along with the mismatch between ranking methods used and suggested methodologies from research on higher education begs the question: which attributes are colleges and universities supposed to leverage? This study reports a fully mediated SEM using data from online student feedback across multiple quality touch points: faculty, LMS and course on student loyalty as mediated by perceived value.

The Relationship Between Simulation Strategies And Exit Exam Scores: A Correlational Assessment Of Glo-Bus And Peregrine

Simulations are used in business education to improve skill attainment and application. Exit examinations, however, remain imperative measures used for accreditation. This research assesses the relationships between skill sets across business students to test the hypothesis that competencies within and between Glo-Bus as a simulation and Peregrine as an exam positively correlate. We find that while all Peregrine competencies correlate, 11 of 36 possible correlations are present within the Glo-Bus competencies and 47 of 153 possible correlations are present between Glo-Bus and Peregrine competencies. Overall, Glo-Bus and Peregrine scores are weakly, positively correlated, r (157) = .242, p < .01.

Journal Entries As Tools For Financial Statement Disclosure Of Pension Reporting And Other Comprehensive Income

This instructional tool draws a linkage between the journal entries required to record the activity of a defined benefit pension plan and the disclosures required under authoritative guidance. The quarterly and year-end adjusting entries are presented and linked to the financial statements and supplemental financial disclosures. These entries directly tie to amounts reflected in those disclosures to provide a more comprehensive analysis of the reporting process. The resulting analysis is beneficial for the understanding of pension accounting and the reporting of accumulated other comprehensive income.

Analyzing Big Data with Benford’s Law: A Lesson for the Classroom

Most literature related to Benford’s Law discusses what the law can be used for and how it works but fails to address effective methods and procedures for teaching the law to students. This article examines existing information resources to determine the most effective methods and procedures used to explain this Law to those who have no experience with it. A contribution to knowledge is made by providing step by step instructional approaches for teaching Benford’s Law to students that are tied to existing literature. Benford’s Law is a fascinating lesson for students who have been exposed to statistical and mathematical concepts for as long as they can remember yet know nothing of the law’s existence. This lesson is suitable for any introductory statistics or mathematics course where students are learning about probability. The Law has a practical application in the field of business and can also be taught as part of a fraud examination, data analytics, or auditing course.

Perceptions About Ethical Behavior Among Undergraduate Students Attending Religiously-Affiliated Institutions

By controlling for size and existence of a religious affiliation and gender, this study adds to the literature regarding opinions of undergraduate business students about the ethical nature of both academic and business related actions. Analysis of student survey data from two institutions similar in these characteristics continues in this longitudinal study. After the data were separated by gender, ethical perceptions of male students significantly differed for business-related dishonest acts for those male students who had taken two or more courses in religion, but church service attendance did not seem to have any effect. This may suggest that taking more courses (or having more dialogs) in which moral issues beyond academics are discussed may affect male student perceptions of ethical issues outside the institution.

An Exploratory Study Of The Determinants Of Tuition For Online MBA Programs

The number of online MBA programs has increased in recent years while the demand is stabilizing. In light of this trend, the pricing of online MBA programs is an important issue for university administrators and policy makers, who are concerned about program competitiveness and public access to higher education. This study examines the drivers of tuition levels for online MBA programs. Utilizing data from 149 programs in the United States, the influence of various variables on tuition levels is empirically established. The findings indicate that residency and GMAT requirements, as well as enrollment size and student-to-faculty ratio, are important determinants of tuition for online MBA programs. The empirical framework presented in this paper allows university administrators to establish if the tuitions charged for their programs are consistent with market norms, and thereby determine the potential need for adjustment in tuition levels.

Business, Leadership And Education: A Case For More Business Engagement In Higher Education

Institutions of higher education prepare and develop students for the workforce, and in the coming decade, the challenge of workforce preparation will increase as the current workforce is retiring during a time of economic growth. Traditional higher education practice tasks faculty with developing appropriate curricula for students that will adequately prepare them for employment and leadership within an organization, but often this development lacks direct industry input into course content and design resulting in a gap between industry needs and graduate skills. This study addresses both current and perceived future educational and leadership needs of a workforce in an 11 county region in the north central United States. It explores potential strategies for mitigating the skills gap as it relates to organizational leadership skills, the evolving roles of faculty, and curriculum design and application, and develops a community alliance model for business, leadership, and education.

Exploring Innovative Pedagogy To Deliver Financial Education: A Peer-To-Peer Event With Students

An innovative 2015 Financial Education Event utilized collaborative learning, peer-to-peer learning strategies, and multimedia to engage students and deliver financial content. Thirty-three students in a financial counseling class hosted the event for students from a personal finance course as well as the university community. For the event, the financial counseling class conducted research and created six financial infographics that were presented in an open-floor setting on six 70-inch monitors. The six financial topics included budgeting basics, conquering credit, how to be a smart shopper, how to manage student loan debt, kick-starting your first job, and life after college. The financial education event was an opportunity for students to interact and engage in financial dialogue in a fun, enthusiastic, and interactive environment. During this peer-to-peer educational event, students were able to explore, engage, and learn beyond the traditional classroom setting.