Identification of a second bovine amyloidotic spongiform encephalopathy: Molecular similarities with sporadic Creutzfeldt-Jakob disease

2007

Accounting Education

All states in the USA have adopted mandatory continuing professional education (CPE) for accountants. This paper examines whether accountants perceive the mandatory CPE program in North Carolina to be effective. While there may be disagreement about what makes a program effective, if the participants do not view the program as being effective, they are less likely to actively participate in the program (for example, by not choosing challenging courses or by not fully paying attention in class). A survey of 1,957 North Carolina Certified Public Accountants showed that mandatory CPE was effective for most practitioners but that there were many barriers that prevented it from being fully effective. By reducing these barriers, the CPE program could be made even more effective.Continuing professional education, CPE effectiveness,

Family Owned Business Fraud: The Silent Thief

Bledsoe

2011

JBER

The ACFE 2002 Report to the Nation on Occupational Fraud and Abuse shows “The per-employee losses from fraud in the smallest businesses are 100 times the amount of their largest counterparts.” Further, major factors contributing to small business fraud include: inadequate employee prescreening; limited controls and too much trust. The focus of the paper is on issues raised by questions such as should family businesses be concerned about fraud and to what extent can control measures be adopted to help reduce losses caused by this condition?  It is an examination of a survey sent to 167 female business owners and their responses to questions about fraud.

Organisational problems in respect of the implementation of activity‐based costing in South Africa

Shotter²

2000

In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by companies in the British Isles, United States of America and Australia. The investigation comprised a literature survey as well as an empirical study of the companies listed in South Africa.Contrary to the findings of overseas studies, South African companies experience less difficulty in respect of support from senior management and considere the employee resources allocated to the ABC projects to be adequate and satisfactory. ABC objectives are aligned with organisational goals, culture and company strategy. However, whilst implementers are adequately trained, the insufficient training of users and managers is perceived to be a hindrance to success and in the majority of companies other priorities take precedence to the ABC project.

Gender Differences In Attitudes Toward Computers And Performance In The Accounting Information Systems Class

Lenard

Khanlarian³

2010

AJBE

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers.  Results show that after taking the AIS course, students experience a change in perception about their use of computers.  Females’ self-evaluation of their computer skills improved significantly after the course, while males’ self-evaluation showed no change.  Females also received significantly higher grades compared to males.  There was a significant relationship between confidence and self-assessed computer skills.  This study shows that the AIS course is successful in developing students’ confidence in using computers.  Training that results in accurate self-assessment of skills may influence the choice of careers and one’s future success in those careers.

The Deterrents To CPE Effectiveness In The Accounting Profession: A Factor Analytic Study

2011

JBER

This paper examines the effectiveness of CPE programs for accountants and whether there are deterrents that prevent some CPAs from getting the most out of their CPE hours.  Previous studies (Cross, 1981; Dao, 1975; Darkenwald & Merriam 1982; Darkenwald & Valentine, 1985, Chanidinia & Griffith, 1975; Johnstone & Rivera, 1965; Scanlan & Darkenwald, 1984) identified several deterrents or barriers which inhibit voluntary participation in continuing professional education.  However, little research has been conducted exploring the relative importance of deterrents to participation in settings in which participation is mandatory.  A survey of 1,957 North Carolina CPAs showed that deterrents identified in earlier participation studies are negatively and significantly related to the effectiveness of mandatory continuing professional education for the accounting profession.