By Rod Monger, Ph.D., CMA, CIPA, and Mufeed Rawashdeh, Ph.D., CMA, CFM
More and more attention is being given to Islamic finance as it continues to make inroads globally. The authors explain its principles and offer a look at some of the challenges it faces, particularly with regard to modifications of laws and regulations.
Why Did ABC Fail at the Bank of China?
By Abed AL-Nasser Abdallah, Ph.D., and Wei Li
A few years ago, the Bank of China tried to implement an activity-based costing system in several regions in order to reduce costs and increase management control. The implementation failed, however, and the authors interviewed employees at one branch of the Bank to find out why.
The Emergence of Forensic Accounting Programs in Higher Education
By Mike Seda, Ph.D., DBA, CPA, CFE, and Bonita K. Peterson Kramer, Ph.D., CMA, CPA, CIA
As the demand grows for professionals with forensic accounting skills, some universities have begun offering certificate programs, master’s degrees, and undergraduate majors/minors in forensic accounting. A survey examines the types and locations of the programs offered and obstacles that hinder other universities from offering similar ones.
Regaining Relevance in the Classroom Revisited
By Thomas E. Buttross, Ph.D., CMA, CPA, and George Schmelzle, Ph.D., CPA
Over the last two decades, groups and individuals have been calling for changes in accounting education, particularly as new concepts have been developed, such as the balanced scorecard, process mapping, and nonfinancial performance measures. The authors share the results of their survey to determine how much progress has been made in covering these current topics.
Do Male and Female Accountancy Chairs Perceive Ethics and Communication the Same?
By Jacqueline J. Schmidt, Ph.D., and Roland L. Madison, Ph.D.
The authors surveyed male and female accounting chairs to determine the effects, if any, that their gender has on three issues: the perception of the need to study ethics and communication skills in business and accounting curricula, the perceived amount of class time spent or that should be spent on these concepts, and where ethics should be taught in the accounting curriculum.