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Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

The discrete element method (DEM) was used to stimulate creep processes in granular materials. The authors present the main features of the numerical model, which include a new viscous mechanism for particle sliding, a new feedback technique for maintaining constant stress during creep, and a scaling technique that allowed monitoring the long‐term creep behaviour of a granular assembly. The creep behaviour of the numerical model exhibited the essential characteristics of soil creep—a creep rate that decreased rapidly with time, an increase in the creep rate with the applied deviator stress, and the beginning of creep rupture. The model's numerical performance is discussed, and representative results are presented.

Though your action team may be composed of your company's executive tigers, don't try to run it with a whip and a chair. As 3M found, it takes a non‐traditional management approach to make teamwork work.

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange for Auto Parts procurement by GM, Ford, Daimler‐Chrysler and Renault‐Nissan. Provides many case studies with regards to the adoption of technology and describes seven chief technology officer characteristics. Discusses common errors when companies invest in technology and considers the probabilities of success. Provides 175 questions and answers to reinforce the concepts introduced. States that this substantial journal is aimed primarily at the present and potential chief technology officer to assist their survival and success in national and international markets.