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Giacomino, Don E.; Li, Xin; Michael D. Akers, – American Journal of Business Education, 2013
Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values…
Descriptors: Business Administration Education, Values, Gender Differences, Majors (Students)
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Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain – American Journal of Business Education, 2013
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…
Descriptors: Accounting, Standards, Retirement Benefits, Global Approach
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Arora, Alka – American Journal of Business Education, 2012
In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…
Descriptors: Educational Needs, Job Skills, Entry Workers, Accounting
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Gnegy, Alan M.; Wilson, Alan J.; Sementa, Albert; McWilliams, Aman; Helmer, Caitlin; Kidwell, Jacob; Swaim, Kelsey L.; Neidermeyer, Presha E. – American Journal of Business Education, 2011
In world regions receiving direct foreign aid, beneficiaries of aid often lack the education required to remove themselves from poverty. Micro-lending refers to the initiation of small loans to the neediest of borrowers who are unable to secure traditional financing from financial intermediaries. In order for micro-lending to thrive as a viable…
Descriptors: Foreign Countries, Business Administration Education, Foreign Policy, Financial Support
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Kerr, Stephen G. – American Journal of Business Education, 2011
The National Association of State Boards of Accountancy (NASBA) is pursuing initiatives to make the U.S. Uniform CPA Examination more accessible to candidates outside of the United States. At the heart of their plan is a desire to ensure that the U.S.-CPA retains its position as a gold standard in the world of professional accountancy. Over the…
Descriptors: Foreign Countries, Accounting, Licensing Examinations (Professions), Foreign Students
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Nathan, Alli; Ruggieri, Margaret – American Journal of Business Education, 2009
One of the most important and lasting legacies of the 20th century is globalization and the increased integration among countries and economies leading to more interactions among the peoples of different cultures. This effect has also percolated into the business environment and into the realm of business education. We have seen the…
Descriptors: Global Approach, Cultural Awareness, Study Abroad, Business Education
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Hutchins, Teresa; Olbrecht, Alexandre – American Journal of Business Education, 2009
In this paper, data from the Baccalaureate & Beyond 93/97/03 survey is used to examine the link between college graduate earnings and the number of years a school has been accredited by AACSB International. We find that there is no monetary benefit to attending an institution of higher learning which has been accredited longer, which suggests…
Descriptors: Accreditation (Institutions), College Graduates, Salary Wage Differentials, College Outcomes Assessment