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Measurement of Earnings, Taxes and E-Commerce: The Case of Calypso Communication

Volume 2, 2005

  This paper discusses a fictional case. A newly hired staff accountant, Marisa Martin, is employed by Calypso Communication, Inc. (CC). CC is an e-commerce firm offering both business-to-business services and on-line auctions. Marisa is asked to apply some...

Earnings Management in the Context of Pension Accounting: A Case

Volume 2, 2005

This case simultaneously examines pension accounting and earnings management. It is designed around a real-world company although the company name in the case is fictional. Several key concepts are demonstrated in this case: earnings management incentives, earnings...

Accounting Faculty Research Collaboration: A Study of Relationship Benefits and Gender Differences

Volume 2, 2005

This study examines the collaborative research relationships which accounting faculty identified as having the greatest influence on their career development. We investigate whether the benefits of working collaboratively on research projects extend beyond research...

A Cross-Cultural Analysis of Student Perceptions of Gender Diversity, Family Status and Hiring Practices in Spain and the United States

Volume 2, 2005

International public accounting firms have expended significant effort on gender diversity and “family-friendly” initiatives in recent years. While research in the U.S. has begun to examine the effects of these initiatives, less is known about other countries or how...

The Effect of PowerPoint Presentations on Student Learning and Attitudes

Volume 2, 2005

In recent years, the uses of PowerPoint (a form of multimedia) presentations in classroom instruction have significantly increased globally without examination of their effects on student learning and attitudes. In this study, we test whether using PowerPoint in an...

Concept Mapping – Exploring Its Value as a Meaningful Learning Tool in Accounting Education

Volume 2, 2005

This paper provides a framework for using concept mapping for meaningful learning in accounting education. It includes a review of the extant literature on the effectiveness of concept mapping, an inventory of ready-to-use concept maps for introductory accounting, and...

The Spanish Springs Casino Slot Revenue Recognition Case

Volume 2, 2005

ABSTRACT The primary objective of this case is the development of an understanding of the revenue recognition criteria and the complications that develop given alternative variations in the same product. This case uses the casino environment to define the initial...

Journal Contents

  • Volume 1, 2004
  • Volume 2, 2005
  • Volume 3, 2006
  • Volume 4, 2007
  • Volume 5, 2008
  • Volume 6, 2009
  • Volume 7, 2010
  • Volume 8, 2011
  • Volume 9, 2012
  • Volume 10, 2013
  • Volume 11, 2014
  • Volume 12, 2015
  • Volume 13, 2016
  • Volume 14, 2017
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