Attracting African American honor students into accounting

Article Abstract:

The accounting profession has not been very successful in attracting outstanding minority students. This is evidenced by the fact that there are very few minority accountants employed in major accounting firms. The number of black accounting practitioners, in particular, is declining, falling from from 1.8% in 1976 to the current 1.3%. A survey was conducted to explore the reasons why black minority students decide to major or not to major in accounting. The study was participated in by 34 black honor students with an average grade point average of 3.6, eight of whom are accounting majors, seven are majoring in other fields of business, while 19 are nonbusiness majors. Results show that accounting majors chose this field mostly because they liked their aaccounting subjects and teachers. The nonaccounting majors said that they are not studying accounting because they had already chosen to pursue a different field.

Surveys, Vocational guidance, African American college students, College students, Black

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Human resource accounting in recessionary times

Article Abstract:

Management tends to use information obtained from financial statements to justify downsizing decisions. This is unfortunate since this reliance on financial statements is largely responsible for the failure of many companies to consider the negative aspects of layoff decisions. It is also the reason why many downsizing decisions have led to poor corporate performance rather than improved efficiency. The use of financial statements, which treat human resources as expenses, is the root cause of this failure since it is based on the flawed assumption that downsizing will reduce expenses without affecting future income. The use of management accounting reports is therefore advisable since it would help companies make better downsizing decisions since the negative impact of declining morale, reduced employee loyalty and lower quality of goods and services would be taken into consideration.

Column, Accounting and auditing, Human capital

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Be a better teacher

Article Abstract:

Individuals involved in teaching accounting may be surprised at the results from a recent study of 30 teachers possessing superior skills identified by student evaluations. The teaching behaviors shared by instructors in the study include spending a great deal of time planning courses; making an effort to be aware of individual student traits and interests; and asking questions of classes. Business educators who receive unfavorable student evaluations often respond by saying students do not know what good teaching methods are, and label the evaluations subjective.These beliefs are common and point to the fact that teachers do not receive adequate training on how to be good teachers, a fact that should be changed by efforts from administrators and fellow instructors.

Analysis, Educational evaluation, Educational assessment, Business education

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