Working together in higher education: the challenge and rewards

Article Abstract:

The accounting faculty at the University of Oklahoma has entered into partnerships with financial executives of nearby companies to help prepare their students to real business environments. The faculty and the executives jointly created and are teaching a course that demonstrates to students the operations of a corporation and the role of finance in business. The course is a mix of classroom instruction and on-site visits to participating corporations. This way, students can apply their technical know-how while developing their communication, analytic and teamwork skills. Teams of fifth-year students visit participating companies a day per week for six weeks and examine and mingle with corporate and auditing executives on the job. As a result, students were able to analyze the role of accounting information in the way businesses are run and discover for themselves what it takes to be an accounting professional.

Management, Curricula, University of Oklahoma, Business teachers, Accounting teachers

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In defense of the management accountant: recent court cases show liability risk is growing

Article Abstract:

Management accountants should follow the precepts in the National Association of Accountants' Standards of Ethical Conduct when carrying out their duties to avoid legal liability for errors and irregularities, and to protect their jobs and careers. The important rulings, laws, and cases affecting the liability of management accountants include the SEC reports titled, In the Matter of Thomas C. Runge and Maury, and In the Matter of Carnation Co; The Foreign Corrupt Practices Act of 1977 amendments of the Securities & Exchange Act of 1934; and Couch v US. Area of concern for management accountants include violations of tax law; aider-and-abetter liability; and liabilities under the Employee Retirement Income Security Act of 1974.

Cases, Laws, regulations and rules, Ethical aspects, National Association of Accountants

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Improving the management accountant's education

Article Abstract:

A survey of 41 accountants was conducted to determine their attitudes relating to accounting education. Respondents support a fifth year of education with a master's degree awarded for the work. 84 percent of respondents feel that computer skills are not emphasized sufficiently in the accountant's education, and 92 percent report inadequate communication skills among accounting graduates. Other topics covered by the survey included questions relating to whether accounting education should be primarily conceptual or theoretical, personality attributes of graduates, and whether the education should be specialized or broadly based.

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