Every year many college students choose accounting as their major in pursuit of a career in public accounting. Disenchanted with their jobs, every year, too, many accountants leave their public accounting jobs and seek alternative employment. Prior re . . .

For many businesses, maintaining their election to be taxed as Subchapter S corporations is important. This is because S corporations enjoy all of the legal benefits of being incorporated (prime among them being limited legal liability for shareholder . . .

The increasing complexity of Vietnam’s economic activities, together with a growing number of graduates, is creating substantial social demand for a better-educated workforce beyond the Vietnamese primary school. While primary education provides basic . . .

Table of Contents

Once upon a time, positive accounting theory -- a variant of positive economic theory -- was radical. Watts and Zimmerman, whose book Positive Accounting Theory now is the most standard fare in accounting PhD programs, had a great deal of trouble gett . . .

The authors analyze the recent undertaking in El Salvador to establish an innovative model of industry–higher education clusters that would facilitate collaboration between academia and the private sector – sectors that traditionally had not worked to . . .

The human dilemma of love versus hatred has existed throughout development of both Western and Eastern civilization. “Love” is a central concept, a basic ideal and an important practice in Eastern culture. It is a loose term, however, and troubles res . . .

There is much speculation on the long-range effects of the O.J. Simpson trial which is already rewriting the rules in nearly every area of the American legal system. In our democracy a primary concern is the citizen’s right to know; a right which must . . .

A number of professional organizations have called on accounting faculty to use technology in their courses. Given the range of technologies available, the purpose of this study is to determine what technologies have widespread applications among acco . . .

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