David O'Bryan

Accounting versus engineering, law, and medicine: Perceptions of influential high school teachers

Abstract The accounting profession has a continuing need to attract the best and brightest students into the field. Many of the best and brightest students, however, seek careers in other professional fields. The AICPA and other accounting organizations, along with academics, have studied the problem by focusing on perceptions and attitudes of high school students, college students, and working professionals. Research suggests that high school educators often have a significant influence on the career choices of high school students, but no empirical evidence has examined their perceptions toward accounting. This paper reports the results from a survey of 128 influential high school teachers from 40 states regarding their views of accounting, engineering law, and medicine on 24 attributes. The survey results suggest that high school educators have a relatively low opinion of accounting as a carrer option for high school students.

Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course

Abstract Understanding the statement of cash flows requires that students have some knowledge of accrual-basis accounting. This means that coverage of the statement of cash flows is deferred until late in the introductory financial accounting course and related textbooks, a time when student motivation and retention may be waning. The timing of statement of cash flow coverage is unfortunate for two reasons. First, the statement of cash flows is an important topic that all business students need to understand. Second, most students understand cash flows at the start of their financial accounting class, so there is no reason to defer coverage of this topic. This paper describes a user-oriented, pedagogical approach to integrating the statement of cash flows throughout the first financial accounting course. The essence of this approach is the use of an expanded accounting equation with temporary cash accounts corresponding to the major categories on the statement of cash flows. Directly capturing cash flow information simplifies the preparation of the statement of cash flows.

Antecedents of organizational commitment: The role of perception of equity

The concept of organizational commitment has recently impacted the participative budgeting and employee performance streams of accounting research. Specifically, a series of studies by Nouri, Nouri and Parker have shown that an individuals level of organizational commitment negatively impacts budgetary slack and positively impacts employee performance (Nouri, 1994; Nouri & Parker, 1996a, Nouri & Parker, 1996b, Nouri & Parker, 1998). A related issue, which has seen little attention in accounting research, is the notion of what causes antecedes an individuals level of organizational commitment. The current study attempts to address this issue by investigating the relationship between an individuals perception of equity and organizational commitment. Using a cross-organizational design, measures of perceptions of pay and workload equity, organizational commitment, and self-rated performance were gathered from a sample of 105 employees from 15 organizations. In accordance with the studys hypotheses, results reveal that a significant portion of an individuals organizational commitment can be explained by his/her perception of pay equity and workload equity. Additional analysis reveals that perception of equity has a significant, direct effect on performance, but this effect is fully-mediated by organizational commitment.

Relative information content of proven reserves: The BOEs-revenue versus BOEs-energy

Abstract There are two methods to combine oil and gas reserve quantities and values, an energy-based conversion method and a revenue-based conversion method. Prior academic research on the valuation of reserve quantities has used the energy-based conversion method, but he validity of the energy-based conversion has been questioned in the accounting literature (Lys, 1986; Koester, 1993). The purpose of this study was to examine whether total proven reserves calculated using a revenue-based conversion method was more value-relevant than total proven reserves calculated using an energy-based conversion method. The research hypothesis was tested with two methods, each using a pooled, cross-sectional (panel data) sample of 399 film-years from the Arthur Andersen Oil and Gas Reserve Disclosure Database 1989–1993. The empirical results provided no support for the hypothesis that a revenue-based conversion method was superior to an evergy-based conversion method for valuation purposes.

The Marketing of an Assisted Living Facility–An Exploratory Study

ABSTRACT Because of the aging population, demand for retirement and medical care services will continue to escalate during the next century. One of the fastest growing areas in terms of elderly care are assisted-living facilities. However, there is a scarcity of empirical research related to assisted-living facilities (ALF). The objectives of this exploratory study were to determine the factors that impact the purchase decision of an assisted living facility and the relationships among those variables. The study indicated that individuals were more likely to utilize an assisted living facility if they had visited an ALF in the past, had developed a positive attitude toward ALFs and if the elderly person needing health care had experienced major medical problems within the last five years. Differences were found between respondents 55 and over and respondents under 55. The impacts of these findings are discussed with managerial implications of the research.

Nonmonetary asset exchanges revisited: An updated pedagogical approach

Abstract This paper reviews current GAAP for nonmonetary asset exchanges, presents a pedagogical approach that instructors and textbook authors can use to clarify their coverage of this topic, and highlights intermediate accounting textbooks that provide complete, accurate coverage of this topic.