The Effect of Incentivizing Active Textbook Reading on Test Performance in Undergraduate Macroeconomics Courses
Robert D. Mason, Georgia Gwinnett College, Georgia, USA
William B. Holmes, Georgia Gwinnett College, Georgia, USA
Guided by literature, this paper tests whether encouraging students to complete hand-written notes on assigned textbook material improves test performance. The paper investigates whether incentives to complete the notes, coupled with instructor-guided practice and feedback, had any meaningful effect on test performance. The results show that the incentives were successful in getting most students to take advantage of the opportunity to earn a reward towards their final grade, but the study does not show a statistical difference in test performances between treatment and control sections. The paper concludes by providing possible explanations for the null results as a guide for future research.
Negotiation Fairness Norms: An Effective Classroom Exercise
Michael R. Carrell, Northern Kentucky University, Highland Heights, Kentucky, USA
The successful teaching of commonly utilized negotiation concepts can be greatly enhanced by effective classroom exercises. This paper provides a classroom tested exercise that in only a few minutes successfully teaches students four commonly employed negotiation fairness norms; (1) equality, (2) equity, (3) need, and (4) status quo. It was developed, utilized and refined in classrooms over several years. The exercise not only enables students to correctly define and identify these norms in negotiation situations, but more importantly they recognize the norms as ones which they themselves and/or others have used in their daily personal and professional lives. The exercises and test questions included in this paper were developed by the instructor from actual cases in his professional life as a negotiator and mediator, and have been classroom tested. The exercises can easily be utilized in courses on organizational behavior, management, psychology, negotiation, and labor relations.
Keywords: Teaching negotiation, negotiation, teaching negotiation norms, fairness norms, equality norm, equity norm, need norm, status quo norm.
Revising Quantitative Assignment Policies to Improve Student Achievement in an Online Operations Management Course
Claudia H. Pragman, Minnesota State University, Mankato, USA
Instructors must make time to monitor and reflect on how their assignment policies support student achievement. They need to experiment with their policies and tweak them to help students learn the material. In this study, the author analyzes the quantitative assignment scores of 332 students over seven consecutive semesters in an undergraduate operations management course. The original assignment policies, characterized by generous completions times and several opportunities for revision, resulted in poor student performance. After tightening the assignment policies, the overall average of the student assignment scores increased by 15%. Data analysis using a series of t-tests revealed these results to be statistically significant with a large effect size.
USING DOCUMENTARY FILMS TO TEACH SUSTAINABILITY WITHIN A SUPPLY CHAIN MANAGEMENT FRAMEWORK
Girish Shambu, Canisius College, Buffalo, New York, USA
A sustainability-driven model of the supply chain, proposed in Annie Leonard’s viral video The Story of Stuff, was used in an undergraduate course to critique three supply chains: fast fashion, fast food, and bottled water. The five stages of Leonard’s supply chain model—extraction, production, distribution, consumption, and disposal—were analyzed in each of the three industries with the help of the documentary films The True Cost (fast fashion), Food, Inc. (fast food), and Tapped (bottled water). Student responses were strongly favorable.
Keywords: sustainability, supply chains, documentary film, fast fashion, fast food, bottled water
An Assessment of Specialized Master’s Programs in U.S. Business Schools
Betty Vu, California State University Dominguez Hills, Carson, California, USA Wang-Chan Wong, California State University Dominguez Hills, Carson, California, USA
The Graduate Management Admission Council has reported that the demand for specialized master’s degrees such as the Master in Management (MM), Master of Science (MS) in Accounting, Finance, Marketing, etc., is rapidly increasing (GMAC, 2017). There is a perception in the media for the assumed need and growing popularity of these types of programs among schools and students; however, there have been no formal studies to assess the current situation. We collected data on these programs from various sources and made an assessment based on evidence and analytical results. We identified the typical school profile that offers these types of programs. We further identified factors that would affect a school’s decision to offer these programs such as school ranking, self-perception of the schools, operational budgets, and the relationships of MBA and doctoral program offerings. The results confirm certain observations previously reported in other reports but also dispute long-standing assumptions. The report sets the baseline that enables us to carry out future studies on the awareness and acceptance of these specialized master’s programs by students and employers. We believe this is the first comprehensive assessment of the current status and trends in specialized master’s programs offered by U.S. business schools.
Undergraduate Business Curriculum Revision: Moving to a more flexible, employer-driven model
Chris Ward, University of Findlay, Findlay, Ohio, (USA)
Scott Grant, University of Findlay, Findlay, Ohio, (USA)
This paper outlines the current challenges and disruptions to higher education, motivations to change business undergraduate curriculum, competencies expected by employers to demonstrate career readiness, and a review of current trends in business school curriculum. Lastly, the authors share our new curriculum model for business undergraduate students.
Keywords: Undergraduate business curriculum, higher education challenges
A Case Study of Microsoft’s Dramatic Xbox 180 Strategy Reversal
Cory Angert, University of Houston-Downtown, Texas, United States
Firms must often modify their intended strategies based on changing environmental conditions. Although planning represents an essential component of strategizing, managers need to remain flexible so that certain elements of an organization’s planned, or deliberate, strategy can be discarded in favor of unplanned, or emergent, strategy elements, as necessary. The real-world case study herein provided vividly illustrates this strategic management concept by documenting a historic and remarkable strategic pivot enacted by one of the world’s most prominent technology companies, Microsoft Corporation; the case should particularly pique the interest of business students by virtue of its significant ramifications for the videogame industry. Additional readings are suggested, for instructors seeking to provide students with further context, along with discussion questions intended to strengthen student critical thinking and strategic management learning.
Keywords: deliberate strategy, emergent strategy, abandoned strategy, pivot, Microsoft Corporation, Xbox
Teaching Mixed Strategy Equilibrium Through a Classroom Experiment
Jung S. You, California State University-East Bay, CA, USA
A mixed strategy, a strategy of unpredictable actions, is commonly used in business, politics, and sports. Teaching mixed strategies, however, poses a pedagogical challenge as the game theory involves with calculating probabilities and random actions. We design a simple experiment in which students play a zero-sum game in multiple iterations and possibly figure out the optimal mixed strategy (equilibrium) through the game. Our results confirm that students can arrive at the idea of mixed strategy equilibrium through an interactive experiment without learning through a lecture.
Why You Should Care: Using Relevance to Increase Student Motivation to Learn Material in a Required Core Course
Thomas J. Liesz, University of Nevada – Reno, USA
Faculty teaching required core courses – particularly courses that are quantitative in nature – often face a student audience that is largely uninterested, disengaged, and unmotivated to learn. If the students see little or no value in the material that makes up a given course, they will put forth little or no effort which makes for an uncomfortable and unrewarding class environment for the students and instructor alike. Taking the time to establish the usefulness and/or relevancy of the course topics to the students goes a long way in overcoming this situation.
Keywords: relevance, usefulness, managerial finance, personal finance
Beyond The CPA: The Need to Map Your Accounting Department’s Program to Various Professional Certifications
Letitia Meier Pleis, Metropolitan State University of Denver – Denver, Colorado, USA
As accounting faculty, one of our jobs is to help prepare students for their future careers. Involved with this is advising them on the correct classes to take in order to meet those career goals. Most accounting programs are designed to focus on the CPA (Certified Public Accountant) exam while not all students are looking to become public accountants and/or take the CPA exam. Additionally, other students are looking for more specific career goals than just public accounting and the CPA certification is only part of their overall plan. As accounting faculty, we need to be well versed in other certifications beyond the CPA and be able to help students plan out their courses in a manner that would server their needs best. The purpose of this paper is to provide information about the various certifications. This includes information on education requirements, testing requirements and experience requirements. The second purpose of this paper is to help accounting departments map their program against the body of knowledge requirements of the various certifications in order to help students plan out helpful courses. Finally, and example of mapping the requirements for four certifications against the course offerings of Metropolitan State University of Denver (MSU Denver) is presented.
Designing and Implementing an Interdisciplinary Course with an Experiential Learning Project
Debra Arvanites, Villanova University - Villanova, PA, USA James P. Borden, Villanova University - Villanova, PA, USA
Experiential and interdisciplinary approaches to teaching and learning have been shown to be effective methods in helping students to master a wide variety of concepts. Active learning enables students to transform experiences into knowledge while cross-functional methods lead to more comprehensive and integrated knowledge acquisition. This paper provides a detailed look at one school’s development and execution of a team-taught, cross-functional (marketing and management) course that prominently features a team-based live case in collaboration with a variety of local business partners. The paper provides a comprehensive roadmap on how other schools may create a similar course, from the initial planning of the course, to its execution, to student deliverables. The paper also addresses potential issues that may arise when teaching such a course.
Keywords: interdisciplinary teaching, experiential learning, innovation, industry partenerships, AACSB
Teaching Law To Non-Law Students Through The Use Of Problems Instead Of Cases
Dr. Sharlene A. McEvoy, Fairfield University, Fairfield, CT
This paper examines some pedagogical tools for teaching law courses to undergraduates without resorting to techniques typically found in law school instruction.
Keywords: Law class, undergraduate
Institutional Inhibitions to Female Entrepreneurship in Nigeria:
Implications for Entrepreneurship Education
Lawrence Femi Ademiluyi, PhD, Department of Business and Entrepreneurship Education, Kwara State University Malete , Malete, Kwara State, Nigeria
Scholars have identified gender gaps in the fortunes of Nigerian small and medium scale enterprises especially in the areas of business longevity, profit margin and industry of preference, among others. The study sought female entrepreneurs’ opinions on institutional factors inhibiting female entrepreneurship in Osun state, Nigeria. Confirmatory sequence mixed method design was adopted. The quantitative method unfolded first and was the main one; subsequently the qualitative study was performed to better understand and reinforce the quantitative results obtained. A sample of 250 female entrepreneurs was purposively drawn from the infinite population of the study. One research question guided the conduct of the study. A 25-item questionnaire was developed to elicit information on the institutional inhibitions to female entrepreneurship. The instrument was validated by two experts in the field of business and entrepreneurship education. The quantitative data collected were analyzed using percentage for the research question Subsequently, a dozen respondents were interviewed to have clarifications on their responses. Respondents identified poor access to finance, unfriendly laws, inadequate support framework, and institutional discrimination against women as constraints to optimal female entrepreneurial engagement. The study concluded that any effort to promote entrepreneurship knowledge and interest among university students should factor in these inhibitions and identify strategies for navigating them. The study recommended, among others, that special attention should be paid to female entrepreneurship in respect of access to finance, entrepreneurship support structures, legislations and gender affirmative actions. The study also advocated the inclusion of practical steps for promoting female entrepreneurship in university entrepreneurship education curricula.
Can We Apply Aspects of Extreme Programming to Classes in Other Business Disciplines?
Denise Williams, University of Tennessee at Martin, Tennessee, USA David William, University of Tennessee at Martin, Tennessee, USA
Extreme Programming is a software development approach that is iterative in nature and includes work done by pairs of people. Some aspects of Extreme Programming may prove to be beneficial in a classroom environment, even if the classes in question are not specifically devoted to programming. The goal of this work is to explore whether certain elements of Extreme Programming may assist in classes, to not only improve student learning of course content, but to also assist in the learning of general skills. These more general skills may relate to broader student learning outcomes.
Keywords: Extreme Programming, Business Classes,
Corporate Social Responsibility and Corporate Finance Class Engagement
Mark Ray Reavis, University of Central Arkansas, Arkansas, USA
The purpose of the firm has been an important topic for business and society since the time of Adam Smith. In 1970, Milton Friedman wrote an article published in The New York Times addressing the issue and stating very clearly that the purpose of the firm is to increase profits. But, the view of society and many business leaders has changed over the past 50 years. In 2019, business leaders have redefined the purpose of business away from a stockholder focus and toward a stakeholder focus. While millennials tend to support the stakeholder view, they are not well educated on stockholder theory vs. stakeholder theory and they generally are not introduced to various entity types that currently exist to allow corporations to focus on social or business issues other than profit. This paper provides a tool for allowing professors of Corporate Finance classes to engage students in class by focusing on the important issue of the purpose of the firm. This focus, presented on the first day of class, allows for increased student engagement, writing improvement, and increased critical thinking skills while addressing one of the most important current issues in business and society.
Key Words: Corporate Social Responsibility, Engagement, Critical Thinking, Stockholder Theory, Stakeholder Theory
Design Culture, Immersion, Visuo-Spatial Leaning:
Lisa Berardino, State University of New York, Polytechnic Institute, Utica, New York, USA
Robert Edgell, State University of New York, Polytechnic Institute, Utica, New York, USA
Michael Fronmueller, University of Wisconsin River Falls, River Falls, Wisconsin, USA
Jeffrey Olney, State University of New York, Polytechnic Institute, Utica, New York, USA
David Peterson, State University of New York, Polytechnic Institute, Utica, New York, USA
Elias Zeina, State University of New York, Polytechnic Institute, Utica, New York, USA
Scholars have long identified transfer of training as an important component in the model of training and development (Cascio, 2019). This phenomenon refers to the extent to which competencies learned in training can be applied on the job (Burke & Hutchins, 2008; Machin, 2002). Researchers have identified several problems that have not yet been fully overcome (Cheng & Hampson, 2008). These include training and post-training work environments that foster weak relevance for practice and, thus, fail to stimulate motivation (Liebermann & Hoffmann, 2008) as well as environments that de-situate learning and, thus, fail to foster engagement (Cheng & Hampson, 2008).
We explore design culture as a means for embedding immersion and visuo-spatial experiences. Researchers have recently expressed interest in design culture since its collaborative, multi-constituency processes offer promising means for effectively framing and solving complex problems (Edgell & Kimmich, 2015; Kimbell, 2012; Martin, 2009; Moustafellos, 2014; Seidel & Fixson, 2013). Traditional training relies heavily on coded language. In contrast, design processes embody a robust mixture of immersion experiences, coded language, and visuo-spatial techniques which may overcome the twin problems of de-situated learning and weak relevance.
Qualitative results from a series of educational initiatives that use design culture pedagogy to teach collaborative design processes are analyzed. The results compare software analyzed text to a priori codes. We conclude by identifying particular aspects of immersion and visuo-spatial techniques which hold high promise in helping trainers to solve transfer of training problems.
Keywords: re-envisioning training, design culture, design thinking, training models, entrepreneurial self-efficacy, transformation, immersion, community
Toward Maximizing the Student Experience and Value Proposition through Precision Education
Michael S. Wilson, Metropolitan State University – Minneapolis, Minnesota, USA
Perwaiz B. Ismailli, Metropolitan State University – Minneapolis, Minnesota, USA
Personalized learning (a.k.a. precision education, mass customization of learning, next-gen learning) includes many facets. The goal of this paper is to describe precision education concepts of high touch, high choice and high tech and how they have been adopted by some forward thinking universities. The paper supports the position that higher education must change to better support education among institutions that are less selective and serve adult populations.
Keywords: Precision Education, Direct Assessment, Adult students
Teaching Simulation Methods with Google Sheets as a Gentle Introduction to Statistical Computing with Python
Justin O. Holman, Colorado State University Pueblo, Colorado, USA
As Data Science gains widespread use in contemporary organizational decision processes it becomes increasingly important for future business professionals to understand statistical computing methods. One of the most broadly applicable statistical computing methods is Monte Carlo simulation. Monte Carlo simulation is used by scores of academics and practitioners for a variety of purposes. This paper describes efforts to teach Monte Carlo simulation using Google Sheets as a gentle introduction to simulation in Python. A series of simulation assignments are first completed in Google Sheets and then the same simulation assignments are conducted in Python. An analysis of student course evaluations indicates this two-step approach may improve student attitudes toward statistical computing.
Keywords: Data Science, Statistical Computing, Monte Carlo Simulation, Google Sheets, Python
Student Engagement and Fun: Evidence from the Field
Elizabeth F. Purinton, Marist College, New York, USA
Megan M. Burke, Marist College, New York, USA
How do you entice students to engage with the class, its content, and each other? Student engagement has been linked to deeper learning, making connections to topics, and improved course performance. However, engaging students can be challenging. Recent studies have linked fun in the classroom with engagement. Fun can be categorized as fun activities and fun delivery. While fun characteristics are identified, specific examples are not presented. This paper fills that gap by presenting two fun cases in business courses. The cases illustrate that fun activities can be developed for all types of courses: undergraduate or graduate courses, online or face-to-face courses, and various subject areas. The first example is a fun activity in a face-to-face undergraduate accounting class. The second example used a fun delivery method to introduce an exercise on brand relevance in an online MBA marketing class. In general, the projects increased student engagement and course performance. Implications for classroom application are provided.
Keywords: Engagement, Deep-learning, Active learning, Fun
Higher Accounting Education’s Responsibilities to Society
Lingyun Ma, Mississippi College – Clinton, Mississippi, USA
V. Brooks Poole, Mississippi College – Clinton, Mississippi, USA
Taylor F. Corso, Mississippi College – Clinton, Mississippi College
Accounting and finance hold critical roles in the business world because financial reports are important for both internal and external financial users. Financial accounting concepts require that financial information should be relevant, such as having timely feedback and predictive value as well as making a difference. The financial information should also be reliable in that it should be free from error and bias. It also should be verifiable, neutral, and represent faithfulness. However, in real-world situations, accounting practitioners will often face conflict between self-interest and public interest; therefore, having a moral and ethical mind is important. There are two components that influence this--a virtuous mind and an ethical education. An ethical education provides students with a virtuous mindset. Therefore, accounting professors should teach ethics and how to make decisions neutrally and realistically in higher education.
Keywords: accounting society, accounting education, ethics, auto-ethnography, case study
Problem-Solving and Critical Thought Learning Differences Between Online and Instructor Led Database Students
George Garman, Metropolitan State University of Denver - Denver, Colorado, USA
Mark Segall, Metropolitan State University of Denver - Denver, Colorado, USA
This paper presents a statistical analysis of the performance of students in university database management courses for problem-solving learning verses critical thinking learning. The authors hypothesize that while classroom instruction is important for the development of problem-solving skills, it is not essential. Even though they benefit from classroom instruction, students generally possess the ability to perform problem-solving activities on their own assisted by self-learning documents and trial and error. However, critical thought ability is more complex. It is much more difficult for students to grasp the intricacies of critical thought than it is to demonstrate problem-solving abilities. This paper examines the performance of students in instructor-led verses online database management courses on assessments that can be classified as problem-solving or critical thought type activities. A two-factor analysis of variance design is employed to test the hypothesis. The first factor is the delivery method with levels of instructor-led or online. The second factor is the levels for the assignments or questions that are classified as problem-solving and critical thought respectively. Although online learners were provided with extensive resources to help them succeed in the course, learners in the instructor-led sections performed significantly better than online learners on both the problem-solving and critical thought assessments. However, the differential for problem-solving was only four percentage points while the differential for critical thought was almost ten percentage points. There was a significant interaction effect between instructor-led learners and online learner on the critical thought assessments but there was not a significant interaction effect between instructor-led learners and online learner on the problem-solving assessments
Keywords: Problem-solving measurement, Critical thought measurement, Online courses, Instructor-led courses
Structured Internships: Bridging the Education to Business Gap
Joseph M. Tracy, Florida Southern College, Lakeland, FL USA
Internships are increasingly important in the world of business education. Colleges and employers seek a strong link in assuring students are properly prepared in the application of academic learning in a business setting. In addition, students, schools & employers benefit from the internship perspective derived from this transitional learning experience. A 360-degree feedback approach from student intern field experience provides insight into the effectiveness of the internship experience in developing key business skills. Utilizing input from students, faculty, staff and employers, the author compiled and analyzed internship data at Florida Southern College (FSC) in the Barney Barnett School of Business and Free Enterprise (BBSOBFE) over five academic years (2011 - 2015). Student scores on Key Performance Indicators (KPIs), text analysis of survey responses by employers & students and qualitative data indicate internships positively impact student skill sets and self-confidence. Thus, providing a bridge between education and a job setting. Educators can gain insight into building an effectively structured internship program and evaluation methodology through this discussion.
Keywords: internships, professional development, business students
Integrating the Capital IQ® Platform into Retail Education
Michelle Bednarz Beauchamp, Ph.D., Mississippi College, Mississippi, United States
Katerina H. Hill, Ph.D., Arkansas State University, Arkansas, United States
Charles F. Beauchamp, Ph.D., CTP, FP&A, Mississippi College, Mississippi, United States
John M. Brandon, MBA, Mississippi College, Mississippi, United States
Marketing educators are challenged with creating learning experiences that allow students to make real-world decisions using the most up-to-date data and technology. This manuscript introduces the use of S&P Global Market Intelligence’s Capital IQ® platform in the undergraduate retailing course as a tool for meeting this challenge. Compared to other business databases, the Capital IQ® platform is more accessible, easier to use, and offers superior information versatility. These benefits save faculty time and effort. Students gain valuable experience extracting, analyzing, and making recommendations based on current, real-world data from a retailer of their choosing.
Keywords: Marketing pedagogy, Retail pedagogy, Capital IQ, Experiential learning
Peer-to-Peer Training for Student Empowerment in Service Learning
Alan Davis – Truman State University, Kirksville, Missouri, USA
Kelsey Lohmeyer (Alumna) – Truman State University, Kirksville, Missouri, USA
Trevor Shonhiwa – Truman State University, Kirksville, Missouri, USA
The objective of this paper is to highlight student empowerment opportunities in peer-to-peer service learning. Service learning gives students the experiential learning opportunities that could translate to success in the workplace. A key example of peer-to-peer service learning is the Volunteer Income Tax Assistance (VITA) program in which students work together in various ways to file income tax returns for low income community members. Selected students work on committees to promote the program and train the general volunteers, therefore providing benefits to both the students teaching and the students learning. Other examples of peer-to-peer learning can include a student managed investment club, operating university concessions, and tutoring. While universities typically have many student organizations, faculty advisors often lead these organizations, rather than students. This paper serves as a guide to universities interested in further empowering students through peer-to-peer training.
Keywords: Peer-to-peer Training, Volunteer Income Tax Assistance (VITA), Experiential Learning, Service Learning, Student Empowerment
College Disruptions and Effect on Academic Experiences of College Students Across Demographics
Kevin Wynne, Pace University - Pleasantville, NY, USA
Jay Sholes, New York University - New York, NY, USA
Jouahn Nam, Pace University - Pleasantville, NY, USA
Douglas Leary, St. John’s University - Queens, NY, USA
This paper examines the impact of Hurricane Sandy and a series of snowstorms on two universities in the northeast. A survey instrument of 953 observations was used to assess the educational impact that these storms had on college students at two AACSB business schools located in the New York City area. The paper examines the student responses based on GPA, gender, major, and year of study. The paper conducts univariate t – statistics for mean differences, principal component analysis determining eigenvalues, and ordinary least squares (OLS). The empirical results illustrate that the two natural disasters had different impacts upon the students. The empirical results are robust to multiple specifications, and the authors are able to identify the predominant factors that affected the students during the two natural disasters. The paper demonstrates that college students are affected differently, based on year of study, major, GPA, and gender, depending upon if it was Hurricane Sandy or a series of snowstorms. The findings of the paper have significant implications for college administrators.
Keywords: higher education, business schools, policy, natural disasters, student impacts
Perceptions of Safety and Fear Among University Faculty and Staff
Karen L. Fowler, Colorado State University—Pueblo
Bruce C. Raymond, Colorado State University—Pueblo
The purpose of this empirical research was to examine the perception of safety versus fear at a public university campus following active shooter training for faculty, staff, and administrators. Our method provided the opportunity to survey all university employees who had and had not received the active shooter training since the training did not occur at all colleges at once. The population for the survey consisted of employees located at a public regional university. Prior research suggests that training of personnel would have some impact on perceptions of those who attended training and those employees would feel safer at work. This study extends the limited empirical research currently emerging on perceptions of safety and fear on university campuses with respect to active shooter training. Specifically, perceptions of safety and fear were compared between trained and untrained employees. Our findings indicated mixed results based on gender and other variables.
Key Words: crisis planning, active shooter training, incident management.
Designing a Graduate MBA Course Using an Accelerated Hybrid Format- Lessons Learned
Barbara Lamberton, University of Hartford, West Hartford, CT, USA
Technology, demographics and financial considerations are changing the landscape of higher education. In this context, online, hybrid and accelerated learning approaches have been suggested as alternatives to traditional semester long face-to-face course delivery. The purpose of this paper is to describe a case study of the redesign and implementation of a required MBA course to an accelerated hybrid course delivery format. The description includes lessons learned, feedback from students and an illustration of backwards design, an outcome-based approach to course redesign. This paper provides valuable information for anyone contemplating a transition to an accelerated and/or hybrid format.
University of West Georgia, Carrollton, Georgia, United States.
Educational institutions can be used as places to learn about sustainability without major investments of time and money. Because campuses have their own environmental footprints, they can be used as learning labs to teach students about how their actions impact the sustainability of their schools. We present an exercise for business students based on auditing a dumpster to reveal the most common types of recyclables and waste generated by a major university’s student body, providing a glimpse into waste generation at other universities. We present the findings of our exercise, the students’ response to participating in the audit, and surveys and classroom assignments that can be used to implement a waste audit in other campuses.
Keywords: Sustainability, Campus as a Living Laboratory, Waste Audit, Corporate Social Responsibility
Analysis Of The Revenue Cycle At A Medical Device Manufacturer
Robert N. West, Villanova University, Villanova, PA (USA)
This case deals with information system, internal control, and technical accounting issues at a medical device maker. Due to explosive growth, management changes, product changes, multiple sales channels, unintegrated software packages, technical accounting complexities, and more, the company has a myriad of interesting systems, controls, and accounting issues to analyze. This case first provides an overall description of the entity and then proceeds to describe the information systems issues experienced over a period of time so students can see how systems and controls must evolve as the company evolves.
Keywords: Internal control, information systems, revenue recognition
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