Frank R. Urbancic

A Multiattributes Approach for Ranking PhD Programs.

In its plan to combat the PhD shortage crisis, the Association to Advance Collegiate Schools of Business International (AACSB; 2003) has called for the development of PhD program rankings to serve as incentives for academic institutions to invest more in PhD programs, thereby counterbalancing the disproportionate influence of master of business administration (MBA) rankings on business schools. The author reports on the development of a unique multiattributes approach for objectively ranking PhD programs. The advantage of this approach is an inherently broader consideration for the indicators of quality and reputation of a program as measured by the accomplishments of its graduates. By combining multiple attributes into a ranking metric, this approach emphasizes research quality that is in line with the recommendation stated by the AACSB (2003). Also, because the multiattributes approach incorporates data that is readily available, PhD program rankings can be more efficiently updated annually.

Ethics Content in Introductory Accounting Textbooks: An Analysis and Review

Abstract In 1992 the AECC stated that students in introductory accounting should acquire an understanding of the importance of ethics. However, a majority of accounting educators (McNair & Milam, 1993) identified “a lack of teaching materials” as a major obstacle to integrating ethics in undergraduate accounting instruction. In this study, we investigated the extent of ethics coverage, in the form of discussion and provision of related assignments, in 24 introductory accounting textbooks. Our results show significant variation in ethics content among the texts, but that some are available that provide substantial coverage of ethics. These data should enable accounting educators to make more informed textbook adoption decisions.

A Business Education Resource for Ethics Sites on the Web

Abstract This article identifies and analyzes excellent resource materials that educators can use to integrate ethics content into the curricula. It includes a discussion of specific pedagogical approaches for using these resources to help students understand business and professional ethics. Advantages associated with Internet-based pedagogical approaches include improved timeliness of information, enhanced realism, and simultaneous integration of ethical and technological perspectives within the business curricula.

The Gatekeepers of Business Education Research: An Institutional Analysis

The author ranked the academic standing of universities based on faculty representation to the editorial boards of business education journals. Previous studies that ranked institutions for editorial board representation focused on journals that primarily favor publication of basic and applied research contributions. As a result, prior research has accorded either very minimal or no consideration for journals that publish learning and pedagogical research. This author addressed the aforementioned shortcoming by extending the editorial board ranking method to include 1,279 editorial board affiliations for 31 business education journals. The rankings provide a comparative perspective on institutional affiliations and participation in the peer review process for business education research.

Textbook Citations as a Measure of Journal Influence on International Business Education

Abstract Previously published rankings of journals in relation to international business research are based on a survey method or a journal-based citation method wherein functional discipline journals are excluded from consideration. The narrow focus of these studies has generated criticism for perpetuating an international business silo perspective. In this study the textbook citation method is used as a relevant alternative for the development of an integrated journal ranking that includes both international business journals and functional discipline journals. By application of this method, the study provides objective information concerning the journals that influence international textbook authors, and therefore student awareness of issues in international business.

The Internationalization of Introductory Accounting Textbooks

Abstract To compete effectively in a global economy, business students must develop an international perspective. This study assessed the degree to which available introductory accounting textbooks incorporate international accounting topics. The results show that at least some introductory accounting textbooks cover several important international accounting topics. Data from the study should enable accounting educators to make more informed textbook adoption decisions.

Has SEC's Y2K policy thrown materiality out the window?

A study of 280 companies implies that ad hoc actions by the Securities and Exchange Commission (SEC) on Year 2000 Problem (Y2K) disclosure virtually replaced the time-honored, established practice of using materiality as the basis for financial reporting. Not one company in the random sample had a material impact from fixing the Y2K “problem.” So we have to ask: Did the SEC overreact?

Enhancing the effectiveness of financial reporting for the twenty-first century

There are grave concerns about the growing complexity of notes accompanying financial statements. This article reviews the initiatives taken by the FASB, the SEC, and others to simplify things. Those responsible for preparing financial statements need to pay close attention to these trends.