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Although accounting professors around the globe have addressed various social aspects of accounting, very rarely does that research address the concerns of students. This is despite the fact that students are the focus of the educational mission of most universities. In an effort to address this gap, this chapter extends the field of social accounting to an issue critical to students: the cost of accounting textbooks in the United States. Textbook cost is drawing increasing attention from public interest groups and government regulators as costs are growing at a more rapid rate than many other costs, and constitute a significant portion of the total cost of obtaining a higher education degree. For accounting students, these costs are exacerbated by the fact that accounting textbooks are among the most expensive of any major, and they are being revised with increasing frequency – which eliminates students’ ability to buy less expensive used books – often with little or no discernible benefit to students. We argue that in some subfields of accounting – especially managerial/cost and introductory courses – topics are relatively stable, and that frequent textbook revisions are unnecessarily costly for our students, many of whom, along with their families, are making significant financial sacrifices to earn their degrees. In this study, we provide background on the textbook pricing issue, include data from a survey of accounting faculty demonstrating that they consider the revisions too frequent, document the increasing frequency of accounting textbook revisions over recent decades, analyze content in a leading accounting textbook, and discuss options for reducing the cost of accounting textbooks, including following student activists’ lead in advocating for open-source, free textbooks.

For the past several years, libraries have been evolving. The traditional academic library housed print collections and provided space for studying, usually quiet space. With the advances in technology, libraries have had their own metamorphosis. No longer are they constrained by a physical space – they now have virtual spaces, which include virtual collections.

During this same time, the cost of higher education and textbooks has been on the rise. Universities and the federal government have enacted policies and laws in an effort to combat these rising costs. In support of the students and affordable textbook initiatives, libraries have become partners in helping lower the cost of textbooks for students through either purchasing them electronically or other means, such as course reserves. Indeed, a single library purchase can now provide course materials for an entire class.

This chapter will present an overview of the Affordable Learning Georgia Initiative and how the Georgia Tech Library has updated their collection development policies to support this initiative.

In this chapter we report findings from a quantitative and qualitative pilot study of students from a single university setting in the northeastern United States. The majority of participants were enrolled in either face-to-face or online sections of a business course in organizational behavior, and the textbook modality included both open (PDF) and proprietary (CourseSmart) digital formats. The key research questions focus on the degree to which students feel satisfied with electronic textbooks (e-textbooks). We also explore correlates of students’ satisfaction and their positive attitudes regarding the functionality of the use of e-textbooks by examining the impact of prior coursework and students’ concurrent use of other Internet sites, e.g., social media networks, while reading e-textbooks. Specifically, we explore the extent to which students’ positive attitudes toward the functionality of e-textbook use is sufficient to result in students’ engagement. Engagement is measured via their intentions to buy additional e-textbooks in the future, their course grades, and their perceptions of comprehension of the material over time. Students’ overall satisfaction with the e-textbook is likewise explored to determine impact on the same measures of engagement.

This chapter focuses on a university case that interprets the variability of academic freedom in terms of faculty’s textbook selection and the need for students’ textbook affordability. Faculty members are participants in a collective bargaining unit and students are members of the student government organization in a state university system. The faculty contract outlines tenets of academic freedom that delineate faculty selection of curriculum (textbooks), instruction, and assessment practices. This chapter highlights the nuances of faculty rights in the name of academic freedom and the students’ need for more affordable textbooks which includes open educational resource materials. In this case, the administration, faculty association, and the student government worked together to create a set of conditions for a more affordable textbook selection. This collaborative process is explored and explained as a set of practices that other colleges and universities can replicate at their institutions.

The tool described is most appropriate for a first-level undergraduate course in cost/management accounting, which is typically taken in the second year of a post-secondary business program.

This chapter discusses a method for teaching a challenging topic within cost/management accounting, which is calculating variances for expenses. The proposed methodology focuses on a “common sense” understanding of variances as differences between budgeted and actual results. The new approach (i) uses a golfing analogy as a frame of reference, (ii) includes questions to assist in the analysis, and (iii) provides a table to organize and calculate variances. The variances examined include eight common expense-side variances used by manufacturers: material price and efficiency variances; labor price and efficiency variances; variable overhead spending and efficiency variances and fixed overhead spending and production volume variances.

By using this tool, students will be able to understand how and why variances are calculated. It will also provide them with better insight into appropriate corrective action that will address deviation from plans.

I provide a template to facilitate the calculation of variances, along with a list of questions that will guide students in their analysis. I also give an application of the suggested approach, using a standard textbook problem.

The deciding factor for operating a governmental project either as an independent, self-supporting municipal enterprise insulated from political influence or as a special revenue fund financed by tax levies is whether the amount of revenue generated covers the operating costs of the project. Cost allocation issues play an important role in this decision since the development of an acceptable user charge requires calculations of the full-cost per unit of service. If not properly understood and applied, these issues can produce unfair rates, which in turn may lead to wars between the city government and the communities it serves.

To understand the role of cost allocation in developing fair rates for a municipal enterprise's services, this article selects the most common public unity, the municipal water and sewer services, in particular, the Detroit Water and Sewer Department (DWSD). DWSD is one of the largest municipal enterprises in the United States and many of its pricing practices are typical of those followed by many cities in the United States. After presenting and illustrating the current DWSD's cost allocation and pricing procedures to highlight the unfair pricing incidents, the article proposes a modification to the current system that avoids these unfair pricing issues.

Purpose – The chapter explores the newly launched Teacher Certification Examinations (TCEs) in one of the post-Soviet countries, Georgia, and describes the experiences and perceptions of Georgian teachers going through the process of teacher certification. The qualitative study develops an in-depth understanding of the perceived strength and weaknesses of TCE in Georgia.Methodology – This case study was carried out in the spring of 2012 in 17 Georgian schools. School teachers and school principals from public and private schools were interviewed. A convenience sampling technique was used to recruit all participants. In addition to data obtained from research participants, various policy documents, laws on general education, minister's decrees, and statistical databases are analyzed and incorporated into the study.Findings – The data analyses showed that while the certification policy, in some way, increased teachers’ social status and prestige in the society, it failed to meet teachers’ expectations regarding remuneration policy and professional development opportunities. The TCE, without an adequate compensation policy as well as other types of incentives to increase teacher motivation, creates only a technical threshold for teachers to obtain a teacher certificate to secure jobs, rather than being a catalyst for a genuine professional development opportunity.Value – The study is the first attempt to empirically examine the teacher certification process in Georgia, thus it fills a knowledge gap that exists in the field. The Georgian TCE is the first TCE in south Caucasus; thus, the study of the implementation and outcomes of the Georgian reform provides a unique opportunity for the region and for the rest of the developing world to learn from the successes and failures of the reform process.

The subject area of the assignment is cost accumulation. This instructional tool enhances coverage of cost accumulation topics in graduate level Introductory to Management Accounting courses.

The assignment entails visiting a small business and interviewing the owner to learn about the company’s process for determining costs of products and/or services. Such active learning hones leadership and critical thinking skills by requiring students to employ interviewing and listening techniques as they act as business advisors to discuss cost accumulation processes with small business owners. The assignment provides flexibility since a range of business types can be used from a landscaping business operated out of one’s garage to a mid-size manufacturing company.

Students see how a small business accumulates costs and gain experience analyzing the effectiveness of cost accumulation systems and providing recommendations.

A list of supplementary materials is included, covering teaching notes, assessment data, and grading rubrics.

Student feedback suggests that students value the opportunity to engage in a realistic exercise that allows them to draw linkages between textbook material and the real world, while also acting in a consulting role to apply class concepts to small businesses. Furthermore, assessment data based on grading rubrics indicate that all students meet or exceed instructor expectations, thus increasing the viable use of this course project.