WorldWideScience

Sample records for school accountability decisions

  1. Accounting for Heterogeneous Returns in Sequential Schooling Decisions

    NARCIS (Netherlands)

    Zamarro, G.

    2006-01-01

    This paper presents a method for estimating returns to schooling that takes into account that returns may be heterogeneous among agents and that educational decisions are made sequentially.A sequential decision model is interesting because it explicitly considers that the level of education of each

  2. Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

    Science.gov (United States)

    Meador, Gwendolyn Parrish

    2017-01-01

    Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

  3. The Effect of Moral Intensity on Ethical Decision Making in Accounting

    Science.gov (United States)

    Yang, Hui-Ling; Wu, Wei-Pang

    2009-01-01

    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

  4. A nursing student's reflective account of decision-making in a school nursing setting.

    Science.gov (United States)

    Squirrell, Bethaney; Hunt, Jane

    2018-05-11

    Reflection is integral to professional revalidation and enhancing nursing practice; it is an art and a science to be learned. Learning the art of reflection begins as a student in clinical placement settings. Drawing on a reflective model, this article presents an account of one second-year children's nursing student's experiences in a community-based placement with a school nursing team. A school nurse appointment was reflected on where advice was offered to a 13-year-old student with sleep difficulties, low affect and lethargy, which included avoiding caffeinated drinks, reducing use of a laptop and mobile phone before going to sleep, and establishing a regular bedtime routine. Providing nursing care to this young person enabled the nursing student to improve their decision-making skills, become more self-aware, increase their confidence when communicating with a patient and reinforce the importance of applying theory to practice. ©2018 RCN Publishing Company Ltd. All rights reserved. Not to be copied, transmitted or recorded in any way, in whole or part, without prior permission of the publishers.

  5. Public Accountability: The Perceived Usefulness of School Annual Reports

    Directory of Open Access Journals (Sweden)

    Stuart Tooley

    2010-06-01

    Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

  6. The International Study of Leadership in Education: Monitoring Decision Making by School Leaders

    Science.gov (United States)

    Wildy, Helen; Forster, Pat; Louden, William; Wallace, John

    2004-01-01

    School principals have difficulty embracing the competing demands of school restructuring. These demands include being accountable for the outcomes of other decision-making groups within, or external to, the school community; having strong views while making decisions collaboratively; and using group processes without wasting the time, commitment,…

  7. Building a School Leadership Programme: An American Paradox of Autonomy and Accountability

    Science.gov (United States)

    Reyes-Guerra, Daniel; Russo, Marianne R.; Bogotch, Ira E.; Vásquez-Colina, Maria D.

    2014-01-01

    School districts within the USA face ever-decreasing autonomy in rendering decisions regarding instruction, curriculum and the leading and managing of schools at the local level due to the ever-increasing accountability measures implemented by district, state and federal governments. This study investigates a joint university-school district…

  8. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  9. Supporting management decisions with ex ante accounting information

    NARCIS (Netherlands)

    Wouters, Marc; Verdaasdonk, Peter

    2002-01-01

    This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

  10. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    Science.gov (United States)

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  11. Improving accountability in vaccine decision-making.

    Science.gov (United States)

    Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

    2017-11-01

    Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

  12. What's "quickest and easiest?": parental decision making about school trip mode

    Directory of Open Access Journals (Sweden)

    Faulkner Guy EJ

    2010-08-01

    Full Text Available Abstract Background The potential benefits of active school travel (AST are widely recognized, yet there is consistent evidence of a systematic decline in the use of active modes of transportation to school since the middle part of the 20th century. This study explored parental accounts of the school travel mode choice decision-making process. Methods Thirty-seven parents of children (17 who walked; 20 who were driven from four elementary schools in Toronto, Canada participated in semi-structured interviews. The schools varied with respect to walkability of the built environment and socio-economic status. Thematic analysis of interview transcripts identified a two-stage decision-making process. Results An initial decision concerned the issue of escorting or chauffeuring a child to/from school. This decision appeared to be primarily influenced by concerns about traffic, the child's personal safety, and the child's maturity and cognitive ability regarding navigating his/her way to/from school safely. Following the escort decision, parents considered mode choice, typically selecting what they perceived to be the easiest and most convenient way to travel. The ascription of convenience to the various modes of transportation was influenced by perceptions of travel time and/or distance to/from school. Convenience became a particularly salient theme for parents who found it necessary to complete multi-activity trip chains. Conclusions The school travel mode choice decision process is complex. Future research and practice should continue to address safety concerns that are typically the focus of active school transport initiatives while addressing more explicitly the behavioural cost of competing mode choices.

  13. Legal accountability for public school discipline: fact or fiction?

    Directory of Open Access Journals (Sweden)

    Elda de Waal

    2011-01-01

    Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.

  14. School accountability Incentives or sorting?

    OpenAIRE

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  15. California School Accounting Manual. 1984 Edition.

    Science.gov (United States)

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  16. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    Science.gov (United States)

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  17. Using multi-criteria decision methods for selecting a language school

    Directory of Open Access Journals (Sweden)

    Mileine Henriques Elias Velasco

    2014-11-01

    Full Text Available Nowadays, the interest of organizations by professionals who have deep knowledge concerning more than one language has been increasing. In this scenario, the choice of a language school has been one of the most common decision problems, which has been often made on the basis of word-of-mouth, marketing activities of schools and trials without criteria. In order to contribute to this problem, this paper presents a study in which two multi-criteria decision aid methods (AHP and Weighted Average were used to select a language school. Thus, the degree of importance of criteria relating to the problem and the degree of satisfaction of undergraduate and postgraduate students in relation to language schools they study were taken into account. The best ranked language school was the same for both MCDA methods, although some schools have obtained different positions. It was found that the analysis with AHP is richer and more elaborate than with the Weighted Average method. However, the large number of pairwise comparisons which were required to the study demanded significant attention and cognitive effort from the decision maker, and more time to perform the analysis - aspects that may contribute to the preference for the Weighted Average method in similar studies.

  18. Accrual based accounting implementation: An approach for modelling major decisions

    Directory of Open Access Journals (Sweden)

    Ratno Agriyanto

    2016-12-01

    Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

  19. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  20. Accountability and Sanctions in English Schools

    Science.gov (United States)

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  1. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  2. On school choice and test-based accountability.

    Directory of Open Access Journals (Sweden)

    Damian W. Betebenner

    2005-10-01

    Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

  3. Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

    Science.gov (United States)

    dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula

    2017-01-01

    This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…

  4. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  5. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  6. School Counselors and Ethical Decision Making

    Science.gov (United States)

    West, Dana R.

    2016-01-01

    Students and their parents/guardians rely on school counselors to provide counseling services based on ethically sound principles. However, there is a lack of empirical evidence about what influences a school counselor's ethical decision making. Ethical decision making for this study was defined as the degree to which decisions pertaining to…

  7. School-Based Decision-Making: The Canadian Perspective.

    Science.gov (United States)

    Peters, Frank

    1997-01-01

    In Canada, school-based decision making is a political expedient to co-opt public support for public education at the same time as financial resources to schools are being curtailed. School councils are advisory in nature and have no statutory position in either school or school-system decisions. (17 references) (MLF)

  8. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  9. Teacher Accountability at High Performing Charter Schools

    Science.gov (United States)

    Aguirre, Moises G.

    2016-01-01

    This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

  10. Essays on the role of accounting in acquisition decision-making

    OpenAIRE

    Puhakka, Hannu

    2017-01-01

    This dissertation investigates the role of accounting in acquisition decision-making via three essays. First essay examines the influence of accounting on trust development during the acquisition negotiation process. Essay 2 explores the interplay of formal and informal pre-decision control mechanisms and seeks to provide new insights on the interplay of various pre-decision control mechanisms at different stages of the acquisition decision-making process. Third essay seeks to specify how acc...

  11. Accrual based accounting implementation: An approach for modelling major decisions

    OpenAIRE

    Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

    2016-01-01

    Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

  12. Accountability and Control in American Schools

    Science.gov (United States)

    Ingersoll, Richard M.; Collins, Gregory J.

    2017-01-01

    One of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality…

  13. Accounting for Independent Schools. Second Edition.

    Science.gov (United States)

    National Association of Independent Schools, Boston, MA.

    This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

  14. Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

    Directory of Open Access Journals (Sweden)

    Zarah Puspitaningtyas

    2010-10-01

    Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

  15. Autonomy and Accountability in Standards-Based Reform

    Directory of Open Access Journals (Sweden)

    Susan Watson

    2001-08-01

    Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

  16. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  17. THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

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    CARUNTU GENU ALEXANDRU

    2017-11-01

    Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

  18. Decision-directed materials-accounting procedures: an overview

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1981-01-01

    With materials balances taken at intervals, methods for treating materials balance data and their use by safeguards decision-making are relatively straightforward. The emphasis on accounting in which balances may be drawn on a daily or weekly basis, raises anew questions in these two areas: (1) what is the most effective means of extracting the maximum amount of information; and (2) how should safeguards decision-makers use the results, and what impact does the decision process have on the analysis techniques. These questions lead to considering combinations of materials balances, which exposes a whole new set of concerns. For example, we must select the most appropriate combinations, which implies some consideration of possible diversion scenarios, such as abrupt or protracted. Control of the overall false-alarm rate is an important requisite of the composite procedure. Significant work has been done on loss estimators, but their role in the materials accounting decision process has only begun to be examined. Current criteria may require periodic statements with respect to materials loss; the analysis procedures must be structured to provide such information. This paper presents an overview of the current technology. Questions still to be answered are pointed out

  19. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  20. Four Critical Domains of Accountability for School Counselors

    Science.gov (United States)

    Bemak, Fred; Willians, Joseph M.; Chung, Rita Chi-Ying

    2015-01-01

    Despite recognition of accountability for school counselors, no clear set of interrelated performance measures exists to guide school counselors in collecting and evaluating data that relates to student academic success. This article outlines four critical domains of accountability for school counselors (i.e., grades, attendance, disciplinary…

  1. Accountability Policies at Schools: A Study of Path Analysis

    Science.gov (United States)

    Erdag, Coskun

    2017-01-01

    Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

  2. California School Accounting Manual, 1988 Edition.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  3. A generic accounting model to support operations management decisions

    NARCIS (Netherlands)

    Verdaasdonk, P.J.A.; Wouters, M.J.F.

    2001-01-01

    Information systems are generally unable to generate information about the financial consequences of operations management decisions. This is because the procedures for determining the relevant accounting information for decision support are not formalised in ways that can be implemented in

  4. Shared Decision Making for Better Schools.

    Science.gov (United States)

    Brost, Paul

    2000-01-01

    Delegating decision making to those closest to implementation can result in better decisions, more support for improvement initiatives, and increased student performance. Shared decision making depends on capable school leadership, a professional community, instructional guidance mechanisms, knowledge and skills, information sharing, power, and…

  5. Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

    Science.gov (United States)

    Schlessman, Amy

    2014-01-01

    This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

  6. Inflation accounting and effects of inflation adjusted accounting figures on decision making

    OpenAIRE

    Özkaşıkcı, Ali İhsan

    1995-01-01

    Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

  7. THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

    Directory of Open Access Journals (Sweden)

    MARIUS BOIŢĂ

    2014-05-01

    Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

  8. Collaborative Strategic Decision Making in School Districts

    Science.gov (United States)

    Brazer, S. David; Rich, William; Ross, Susan A.

    2010-01-01

    Purpose: The dual purpose of this paper is to determine how superintendents in US school districts work with stakeholders in the decision-making process and to learn how different choices superintendents make affect decision outcomes. Design/methodology/approach: This multiple case study of three school districts employs qualitative methodology to…

  9. Science Teacher Decision-Making in a Climate of Heightened Accountability: A Rhizomatic Case Study Analysis of Two Science Departments in New York City

    Science.gov (United States)

    Purohit, Kiran Dilip

    Secondary science teachers make many daily decisions in the enactment of curriculum. Although curriculum materials are widely available to address science content, practices, and skills, the consideration that goes into deciding how and whether to use such materials is complicated by teachers' beliefs about science, their understandings of school-level accountability and testing measures, and their perspectives on the adolescent students they teach. This study addresses the need to understand how teachers consider multiple forces in their enactment of science curriculum. The purpose of this study was to explore the ways that discourses around accountability, science, and science education emerge in the narratives around teachers' decision-making in secondary science classrooms. Using a case study approach, I worked at two school sites with two pairs of science teachers. We established criteria for critical incidents together, then teachers identified critical decision-making moments in their classrooms. We analyzed those incidents together using a consultancy protocol, allowing teachers to focus their thinking on reframing the incidents and imagining other possible outcomes. Using post-structuralist rhizomatics, I assembled analyses of teachers' discussions of the critical incidents in the form of dramatization--scenes and monologues. I then developed two major interpretive strands. First, I connected teachers' sense of having "no time" to blocs of affect tied to larger discourses of national security, teacher accountability, and the joy of scientific discovery. Second, I demonstrated how teachers' concern in following logical pathways and sequences in science relates to the imposition of accountability measures that echo the outcomes-driven logic of the learning sciences. Across both interpretations, I found accountability to be complex, multidirectional, and unpredictable in how it works on and through teachers as they make decisions. Research in this area has

  10. Modelling Financial-Accounting Decisions by Means of OLAP Tools

    Directory of Open Access Journals (Sweden)

    Diana Elena CODREAN

    2011-03-01

    Full Text Available At present, one can say that a company’s good running largely depends on the information quantity and quality it relies on when making decisions. The information needed to underlie decisions and be obtained due to the existence of a high-performing information system which makes it possible for the data to be shown quickly, synthetically and truly, also providing the opportunity for complex analyses and predictions. In such circumstances, computerized accounting systems, too, have grown their complexity by means of data analyzing information solutions such as OLAP and Data Mining which help perform a multidimensional analysis of financial-accounting data, potential frauds can be detected and data hidden information can be revealed, trends for certain indicators can be set up, therefore ensuring useful information to a company’s decision making.

  11. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

  12. Decision analysis for dynamic accounting of nuclear material

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1978-01-01

    Effective materials accounting for special nuclear material in modern fuel cycle facilities will depend heavily on sophisticated data analysis techniques. Decision analysis, which combines elements of estimation theory, decision theory, and systems analysis, is a framework well suited to the development and application of these techniques. Augmented by pattern-recognition tools such as the alarm-sequence chart, decision analysis can be used to reduce errors caused by subjective data evaluation and to condense large collections of data to a smaller set of more descriptive statistics. Application to data from a model plutonium nitrate-to-oxide conversion process illustrates the concepts

  13. Making the School Uniform Decision: Is It Right for "Your" School?

    Science.gov (United States)

    McDaniel, Thomas R.

    2013-01-01

    Do school uniforms make a difference in student academic performance, school spirit, discipline, and safety? What are the legal restrictions that bear on the school uniform decision in public schools? Do uniform policies lead to less school violence? Do they impose an economic hardship, outweighing the advantages, on low-income families? The…

  14. Creative Accounting and Impact on Management Decision Making

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on management decisions of selected companies listed in the Nigerian Stock Exchange. With the background, the main objective of the study includes the examination of the extent to which macro-manipulation of financial statement affects management decisions; to examine the extent to which macro-manipulation of financial statement affects share price performance; and to determine the impact of misreported assets and liabiliti...

  15. Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

    Directory of Open Access Journals (Sweden)

    Steliana Busuioceanu

    2014-02-01

    Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

  16. Constructions of accountability in child protection workers decision-making processes

    DEFF Research Database (Denmark)

    Schrøder, Ida Marie

    2014-01-01

    collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

  17. School accountability and the black-white test score gap.

    Science.gov (United States)

    Gaddis, S Michael; Lauen, Douglas Lee

    2014-03-01

    Since at least the 1960s, researchers have closely examined the respective roles of families, neighborhoods, and schools in producing the black-white achievement gap. Although many researchers minimize the ability of schools to eliminate achievement gaps, the No Child Left Behind Act (NCLB) increased pressure on schools to do so by 2014. In this study, we examine the effects of NCLB's subgroup-specific accountability pressure on changes in black-white math and reading test score gaps using a school-level panel dataset on all North Carolina public elementary and middle schools between 2001 and 2009. Using difference-in-difference models with school fixed effects, we find that accountability pressure reduces black-white achievement gaps by raising mean black achievement without harming mean white achievement. We find no differential effects of accountability pressure based on the racial composition of schools, but schools with more affluent populations are the most successful at reducing the black-white math achievement gap. Thus, our findings suggest that school-based interventions have the potential to close test score gaps, but differences in school composition and resources play a significant role in the ability of schools to reduce racial inequality. Copyright © 2013 Elsevier Inc. All rights reserved.

  18. A decision network account of reasoning about other people's choices

    Science.gov (United States)

    Jern, Alan; Kemp, Charles

    2015-01-01

    The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. PMID:26010559

  19. Full cost accounting for decision making at Ontario Hydro

    International Nuclear Information System (INIS)

    Plagiannakos, T.

    1996-01-01

    Ontario Hydro's approach to full cost accounting (FCA) was outlined in response to questions raised earlier, in another forum, regarding Ontario Hydro's views on FCA. FCA was defined as an evaluation framework (as opposed to an accounting system) which tries to account for the internal (private) as well as the external (environment and human health) costs and benefits and integrate them into business decisions. When the external impacts cannot be monetized, qualitative evaluations are used based on the damage costing approach, which Ontario Hydro prefers to the cost of control method recommended by its critics. In general, however, Ontario Hydro is not opposed to FCA in so far as it puts the Utility in a better position to make more informed decisions, improve environmental cost management, avoid future costs, enhance revenue, improve environmental quality, contribute to environmental policy, and contribute to sustainable development. 1 fig

  20. School Choice and Inequality in Educational Decisions

    Directory of Open Access Journals (Sweden)

    Mauricio Farias

    2014-02-01

    Full Text Available School choice has been growing all over the world. However, despite the strong implications school choice could have on future opportunities, the understanding of the mechanisms underlying the school decisions are still not clear. Based on elements from different theories, this paper study factors related with a school- track choice. The study takes advantage of extensive administrative records, national tests, and an ad-hoc survey from Chile, a country with more than 30 years with an educational system based on choice. Results suggest that socioeconomic status, cultural values, the pressure of the environment, parents’ expectations, and self-perception are correlated with the school-track choice. Results suggest that the concept of equality of opportunities in an educational system based on choice should also consider equality in the capacity for taking these decisions

  1. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    Science.gov (United States)

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  2. Washington Manual: A New Tool for Local School Accounting

    Science.gov (United States)

    Federal Aid Planner, 1972

    1972-01-01

    An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

  3. COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

    Directory of Open Access Journals (Sweden)

    Aldona Skarżyńska

    2014-09-01

    Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

  4. Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

    OpenAIRE

    McBride, Freda D. H.

    1998-01-01

    This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

  5. The social accountability of medical schools and its indicators.

    Science.gov (United States)

    Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor

    2012-01-01

    There is growing interest worldwide in social accountability for medical and other health professional schools. Attempts have been made to apply the concept primarily to educational reform initiatives with limited concern towards transforming an entire institution to commit and assess its education, research and service delivery missions to better meet priority health needs in society for an efficient, equitable an sustainable health system. In this paper, we clarify the concept of social accountability in relation to responsibility and responsiveness by providing practical examples of its application; and we expand on a previously described conceptual model of social accountability (the CPU model), by further delineating the parameters composing the model and providing examples on how to translate them into meaningful indicators. The clarification of concepts of social responsibility, responsiveness and accountability and the examples provided in designing indicators may help medical schools and other health professional schools in crafting their own benchmarks to assess progress towards social accountability within the context of their particular environment.

  6. A Note on Accounting Education in Vocational Schools and Its Quality

    Directory of Open Access Journals (Sweden)

    Fehmi Karasioğlu

    2011-06-01

    Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

  7. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    Science.gov (United States)

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  8. School Autonomy, Accountability and Collaboration: A Critical Review

    Science.gov (United States)

    Keddie, Amanda

    2015-01-01

    English education has recently experienced radical policy reform in the areas of school autonomy and accountability. The key focus of this paper is on how schools might best navigate through these policy moves. It highlights how these moves have constructed schools, teachers and students in problematic ways but also how they are offering…

  9. The politics of accountability for school curriculum: An Australian case study

    Science.gov (United States)

    Smithson, Alan

    1987-03-01

    This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

  10. More Heads Are Better than One: School-Based Decision-Making in Varied School Environments

    Science.gov (United States)

    Mokoena, Sello; Machaisa, Rebotile

    2018-01-01

    In this multi-case qualitative study the degree to which school-based decision-making (SBDM) is understood and conceptualised by the members of school governing bodies (SGBs)--educators, chairpersons of SGBs, principals, and learner representative councils-as well the extent to which decisions were shared among the various groups represented on…

  11. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  12. Accountability in Education -- the Michigan Experience

    Science.gov (United States)

    Murphy, Jerome T.; Cohen, David K.

    1974-01-01

    One view of accountability focuses on schemes that assume that if government can get more rational information and use it in more scientific ways, the schools' performance can be improved; the other assumes that the schools' problems are less scientific than political and that clients and constituents should influence educational decisions more…

  13. The Tension between the Decision and Control Perspectives of Accounting Revisited

    DEFF Research Database (Denmark)

    Christensen, John

    2009-01-01

    to use different accounting systems for different purposes. That is not the norm. The tensions are managed within a single accounting system and that leads to trade-offs in the accounting system. I will revisit these conflicts of uses of accounting systems using product costing, transfer pricing and fair......The accounting system is a carefully managed information system which is used for multiple purposes. Traditionally, the uses are categorized using the main headings of decision and control. Numerous conflicts are the consequence of the multi-purpose accounting system. The easy way out is apparently...

  14. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  15. DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Boghean Florin

    2014-07-01

    Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

  16. School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

    Directory of Open Access Journals (Sweden)

    Helen Schneider

    2013-01-01

    Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

  17. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    Science.gov (United States)

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  18. Standards, Accountability, and School Reform: Perils and Pitfalls.

    Science.gov (United States)

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  19. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    Science.gov (United States)

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  20. School Psychologist Diagnostic Decision-Making: A Pilot Study

    Science.gov (United States)

    Barnard-Brak, Lucy; Stevens, Tara; Robinson, Eric; Holt, Ann

    2013-01-01

    The current study examined the diagnostic decision-making of school psychologists as a function of a student's disability and academic performance with three research questions using a randomly-selected sample of school psychologists from the state of Texas. Results from the first research question indicated that school psychologists significantly…

  1. Evaluation and assessment of social accountability in medical schools.

    Science.gov (United States)

    Leinster, Sam

    2011-01-01

    Social accountability as an outcome must be measured at institutional (evaluation) and individual (assessment) level. The definitions used in the measurement will be dependent on the social setting of the medical school being scrutinised. A formal framework is needed so that comparisons can be made and progress measured. The World Health Organisation suggests that there are four principles that delineate social accountability--relevance, quality, cost-effectiveness and equity. Medical schools are evaluated according to their planning, doing and impact in relation to these principles. Boelen and Woollard have clarified the ideas of planning, doing and impact into Conceptualisation, Production and Usability. THEnet group of medical schools use a shortened version of Boelen and Woollard's framework with 20 criteria to evaluate their programmes. At the individual level, there is considerable overlap between the concepts of 'social accountability' and 'professionalism'. Attempts are being made to define and measure professionalism, however, if the behaviour and attitudes of individual graduates is a significant component in defining social responsibility new methods of assessment need to be developed. Factors such as the available resources and the structure of the health services have a very large effect on doctors' attitudes and behaviour. As a result, the task of evaluating and assessing the extent to which medical schools are socially accountable is complex. Judgments on how well a school is meeting the standards will have to make allowance for the local political and economic environment.

  2. Evaluating an Accountability Mentoring Approach for School Counselors

    Science.gov (United States)

    Milsom, Amy; McCormick, Katlyn

    2015-01-01

    School counselors are encouraged to use accountability in order to advocate for their programs and students, but many school counselors lack confidence to work with data. This project examined the effectiveness of an individualized mentoring intervention targeting data attitudes, self-efficacy, and behaviors. After participating in the…

  3. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  4. Two-stage decision approach to material accounting

    International Nuclear Information System (INIS)

    Opelka, J.H.; Sutton, W.B.

    1982-01-01

    The validity of the alarm threshold 4sigma has been checked for hypothetical large and small facilities using a two-stage decision model in which the diverter's strategic variable is the quantity diverted, and the defender's strategic variables are the alarm threshold and the effectiveness of the physical security and material control systems in the possible presence of a diverter. For large facilities, the material accounting system inherently appears not to be a particularly useful system for the deterrence of diversions, and essentially no improvement can be made by lowering the alarm threshold below 4sigma. For small facilities, reduction of the threshold to 2sigma or 3sigma is a cost effective change for the accounting system, but is probably less cost effective than making improvements in the material control and physical security systems

  5. Strategic management accounting and decision making: A survey of the Nigerian Banks

    Directory of Open Access Journals (Sweden)

    Collins S. Oboh

    2017-12-01

    Full Text Available This paper attempts an empirical examination of the practicality of strategic management accounting (SMA adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies. Keywords: Strategic management accounting, Decision making, Market share, Banks, Nigeria

  6. Autonomy and Accountability in Schools Serving Disadvantaged Communities

    Science.gov (United States)

    Klein, Esther Dominique

    2017-01-01

    Purpose: Increased school autonomy and accountability have been a common denominator of national reforms in otherwise heterogeneous governance systems in Europe and the USA. The paper argues that because schools serving disadvantaged communities (SSDCs) often have lower average performance, they are more often sanctioned or under closer scrutiny,…

  7. Decision Making about Computer Acquisition and Use in American Schools.

    Science.gov (United States)

    Becker, Henry Jay

    1993-01-01

    Discusses the centralization and decentralization of decision making about computer use in elementary and secondary schools based on results of a 1989 national survey. Results unexpectedly indicate that more successful programs are the result of districtwide planning than individual teacher or school-level decision making. (LRW)

  8. Grievance and Arbitration Practices and Decisions in Schools: Outcomes of Rational Decision Making?

    Science.gov (United States)

    Osborne-Lampkin, La'Tara

    2010-01-01

    Some researchers suggest that grievance procedures and the arbitration process are effective tools that encourage careful decision making by school districts and administrative staff in the handling of personnel decisions (Shipley, 1974). Others contend that grievance procedures, which typically include arbitration as the final stage of the…

  9. Educating Accounting Students in the Age of Sustainability

    Directory of Open Access Journals (Sweden)

    Mansurul Alam

    2009-12-01

    Full Text Available In many Business Schools today, accounting academics have been introduced to the concept of sustainabilitythat challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that thepurpose of business may be better achieved if it involves taking decisions that recognize the holisticeconomic, social and environmental consequences of those decisions. Simply justifying decisions on the basisthat shareholders’ wealth will be maximized is now thought by many to be inadequate. We argue that this newperspective should not be taught to accounting students. Rather we argue that (following Aristotle studentsshould be exposed to arguments that encourage them to develop the virtue of “unfettered vigor”, comingfrom intelligent personal choice, which will help them recognize that “good living”, by themselves and theirdescendants, is dependent on the sustainable business perspective being adopted in society.

  10. Gamification of dietary decision-making in an elementary-school cafeteria.

    Science.gov (United States)

    Jones, Brooke A; Madden, Gregory J; Wengreen, Heidi J; Aguilar, Sheryl S; Desjardins, E Anne

    2014-01-01

    Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV). School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8) played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design). School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools.

  11. Gamification of dietary decision-making in an elementary-school cafeteria.

    Directory of Open Access Journals (Sweden)

    Brooke A Jones

    Full Text Available Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV. School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8 played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design. School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools.

  12. Gamification of Dietary Decision-Making in an Elementary-School Cafeteria

    Science.gov (United States)

    Jones, Brooke A.; Madden, Gregory J.; Wengreen, Heidi J.; Aguilar, Sheryl S.; Desjardins, E. Anne

    2014-01-01

    Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV). School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8) played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design). School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools. PMID:24718587

  13. Women's decision-making autonomy and children's schooling in rural Mozambique.

    Science.gov (United States)

    Luz, Luciana; Agadjanian, Victor

    2015-03-24

    Women's decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women's autonomy and children's schooling. To examine the relationship between rural women's decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child's gender. The analysis uses data from a 2009 survey of rural households in four districts of Gaza province in southern Mozambique. Multilevel logistic models predict the probability of being in school for children between 6 and 14 years old. The results show a positive association of women's decision-making autonomy with the probability of being enrolled in primary school for daughters, but not for sons. The effect of women's autonomy is net of other women's characteristics typically associated with enrollment and does not mediate the effects of those characteristics. Based on the results, we argue that women with higher levels of decision-making autonomy may have a stronger preference for daughters' schooling and may have a greater say in making and implementing decisions regarding daughters' education, compared to women with lower autonomy levels. Results also illustrate a need for considering a broader set of autonomy-related characteristics when examining the effects of women's status on children's educational outcomes.

  14. Towards a Comparative and International History of School Testing and Accountability

    DEFF Research Database (Denmark)

    Dorn, Sherman; Ydesen, Christian

    2014-01-01

    treated here are identified as a post- colonial perspective, differences and similarities between public and private sector accountability measures, the “engines” promoting the rise, proliferation and implementation of accountability measures, and finally the exploration of the travelling and movement......Abstract: The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our...... colleagues and this special issue will also help to identify future research paths in this field. Some of the central themes found in the historical research on educational accountability contained in this special issue are the connections between accountability and the purposes of schooling in a specific...

  15. The measures for training professional skills of accounting major in secondary vocational school

    Institute of Scientific and Technical Information of China (English)

    DAJENAH MANNAA QAIDABDO

    2017-01-01

    With the development of economy, the importance of accounting is becoming more and more prominent, and the requirements of relevant industries for accountting have been gradually raised. so more and more people learn accounting, but the the effect of practical teaching in college is not ideal. Taking secondary vocational school as an example, although the accounting is one of the major with long history since secondary vocational colleges started to run, but due to various factors, accounting teaching in secondary vocational colleges is not up to the requirement of the society. Moreover, the teaching quality and teaching efficiency are relatively low, so the status of secondary vocational school is also low in the whole education circle. In order to improve the quality of cultivating professional skills for accounting in secondary vocational schools, and promote the development of accounting teaching in secondary vocational schools, this paper analyzes the current professional skills training for accounting in secondary vocational colleges.

  16. Assessing the Value of High School Accounting for the College Bound.

    Science.gov (United States)

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

    Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

  17. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  18. Influence of Science, Technology, and Engineering Curriculum on Rural Midwestern High School Student Career Decisions

    Science.gov (United States)

    Killingsworth, John

    Low degree completion in technical and engineering degrees is a growing concern for policymakers and educators in the United States. This study was an examination of the behaviors of adolescents specific to career decisions related to technology and engineering. The central research question for this study was: do rural, Midwestern high school technical and engineering curricula serve to engage students sufficiently to encourage them to persist through high school while sustaining their interests in technology and engineering careers? Engaging students in technology and engineering fields is the challenge for educators throughout the country and the Midwest. Rural schools have the additional challenge of meeting those issues because of resource limitations. Students in three Midwestern schools were surveyed to determine the level of interest in technology and engineering. The generalized likelihood ratio test was used to overcome concerns for small sample sizes. Accounting for dependent variables, multiple independent variables are examined using descriptive statistics to determine which have greater influence on career decisions, specifically those related to technology and engineering. A typical science curriculum is defined for rural Midwestern high schools. This study concludes that such curriculum achieves the goal of maintaining or increasing student interest and engagement in STEM careers. Furthermore, those schools that incorporate contextual and experiential learning activities into the curriculum demonstrate increased results in influencing student career choices toward technology and engineering careers. Implications for parents, educators, and industry professionals are discussed.

  19. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    Science.gov (United States)

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  20. ROLE OF MANAGEMENT ACCOUNTING IN DECISIONS ON MANAGEMENT ORGANIZATION

    Directory of Open Access Journals (Sweden)

    N. I. Khomutetskaya

    2015-01-01

    Full Text Available The article is devoted to the introduction of management accounting in the work of organizations (enterprises that will improve the efficiency of administrative decisions will contribute to the flexibility and adaptability of the organization to changes in the external environment, increased productivity and efficient use of all resources of the organization.

  1. Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

    Education in the Solomon Islands is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Pe...

  2. Psychological Predictors of Career Decision Among School-going ...

    African Journals Online (AJOL)

    This study examined the contributory impact of spirituality, parental involvement and locus of control to the prediction of career decision-making among school going adolescents. A multiple regression statistical method was used in analyzing the data collected from 150 final year secondary school students. They were ...

  3. Household Schooling and Child Labor Decisions in Rural Bangladesh

    Science.gov (United States)

    Shafiq, M. Najeeb

    2007-01-01

    Using empirical methods, this paper examines household schooling and child labor decisions in rural Bangladesh. The results suggest the following: poverty and low parental education are associated with lower schooling and greater child labor; asset-owning households are more likely to have children combine child labor with schooling; households…

  4. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    OpenAIRE

    Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

    2014-01-01

    This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

  5. Performance Evaluation and Accountability for School Psychologists: Challenges and Opportunities

    Science.gov (United States)

    Morrison, Julie Q.

    2013-01-01

    The call for school psychologists to demonstrate accountability in the evaluation of services at the individual, group, and system levels comes at a time when school districts nationally are pursuing personnel evaluation models that link teachers' instructional practices to student achievement. School psychologists have an opportunity to take a…

  6. Understanding Accounting as a Career: An Immersion Work Experience for Students Making Career Decisions

    Science.gov (United States)

    McGrath, Dianne; Murphy, Daniel

    2016-01-01

    This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

  7. Disruptive Behavior: An Empirical Evaluation of School Misconduct and Market Accountability. School Choice Issues in Depth

    Science.gov (United States)

    Forster, Greg; Carr, Matthew

    2007-01-01

    Opponents of school choice argue that private schools are not "accountable" because they are not subject to detailed oversight by a regulatory bureaucracy. They claim private school employees can be expected to engage in abusive and criminal behavior more frequently. School choice supporters respond that parents hold private schools…

  8. The Performing School: The Effects of Market & Accountability Policies

    Science.gov (United States)

    Falabella, Alejandra

    2014-01-01

    Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

  9. TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

  10. Formal and Informal Parental Involvement in School Decision-Making in Denmark.

    Science.gov (United States)

    Ravn, Birte

    1998-01-01

    Discusses and critiques both formal and informal parental involvement in education decision making in Denmark's primary and lower secondary schools. Describes the educational and political trends that have led to an emphasis on decentralized decision making and home-school cooperation in the Danish Education System. Considers a model of joint…

  11. Instructional decision making of high school science teachers

    Science.gov (United States)

    Carver, Jeffrey S.

    The instructional decision-making processes of high school science teachers have not been well established in the literature. Several models for decision-making do exist in other teaching disciplines, business, computer game programming, nursing, and some fields of science. A model that incorporates differences in science teaching that is consistent with constructivist theory as opposed to conventional science teaching is useful in the current climate of standards-based instruction that includes an inquiry-based approach to teaching science. This study focuses on three aspects of the decision-making process. First, it defines what factors, both internal and external, influence high school science teacher decision-making. Second, those factors are analyzed further to determine what instructional decision-making processes are articulated or demonstrated by the participants. Third, by analyzing the types of decisions that are made in the classroom, the classroom learning environments established as a result of those instructional decisions are studied for similarities and differences between conventional and constructivist models. While the decision-making process for each of these teachers was not clearly articulated by the teachers themselves, the patterns that establish the process were clearly exhibited by the teachers. It was also clear that the classroom learning environments that were established were, at least in part, established as a result of the instructional decisions that were made in planning and implementation of instruction. Patterns of instructional decision-making were different for each teacher as a result of primary instructional goals that were different for each teacher. There were similarities between teachers who exhibited more constructivist epistemological tendencies as well as similarities between teachers who exhibited a more conventional epistemology. While the decisions that will result from these two camps may be different, the six step

  12. Towards a Comparative and International History of School Testing and Accountability

    Science.gov (United States)

    Dorn, Sherman; Ydesen, Christian

    2014-01-01

    The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

  13. Empowerment and Accountability in Implementing a "No-Fee School" Policy: A Challenge for School Governing Bodies

    Science.gov (United States)

    Marishane, R. N.

    2013-01-01

    Empowerment, accountability and redress are prime objectives of school funding in the new South Africa. This is facilitated through the National Norms and Standards for School Funding. The application of the norms has led to the development of a "no-fee school" policy aimed at exempting poor parents from payment of school fees. The…

  14. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  15. The Relationship between Teachers' Attitude towards Professional Development and Schools' Accountability Performance

    Science.gov (United States)

    Xu, Yuejin

    2016-01-01

    In this study, we examined the relationship between teachers' attitudes towards professional development and school performance in the state accountability system using the 2013 Kentucky Teaching, Empowering, Leading and Learning (TELL) survey data and the 2013 school accountability profile data from the Kentucky Department of Education. We were…

  16. The Fearless School Leader: Making the Right Decisions

    Science.gov (United States)

    McCabe, Cynthia

    2011-01-01

    This book identifies the six fearless decisions that school leaders need to make to be successful. The author analyzes the top fears that impede effective leadership and lower student achievement, then provides a step by step antidote that will change fear into intention, increase confidence, and produce positive results in your school. In this…

  17. School Autonomy and Accountability in Thailand: Does the Gap between Policy Intent and Implementation Matter?

    Science.gov (United States)

    Patrinos, Harry Anthony; Arcia, Gustavo; Macdonald, Kevin

    2015-01-01

    This article contrasts policy intent and policy implementation in school autonomy and accountability. The analysis uses a conceptual framework based on the interaction between school autonomy, student assessment, and accountability as elements of a closed system. The article analyzes the implementation of school autonomy and accountability policy,…

  18. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Directory of Open Access Journals (Sweden)

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  19. Decision-Making Processes in Texas School Districts That Arm Personnel

    Science.gov (United States)

    Domain, Melinda Willoughby

    2014-01-01

    This qualitative phenomenological study employed narrative inquiry to describe the decision-making processes that Texas school districts followed in enacting firearms policies that allow school employees to carry concealed weapons on district property. Exploration of the lived experiences of eight Texas superintendents in such schools contributed…

  20. Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

    Science.gov (United States)

    Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

    2011-01-01

    Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

  1. School characteristics influencing the implementation of a data-based decision making intervention

    NARCIS (Netherlands)

    van Geel, Marieke Johanna Maria; Visscher, Arend J.; Teunis, B.

    2017-01-01

    There is an increasing global emphasis on using data for decision making, with a growing body of research on interventions aimed at implementing and sustaining data-based decision making (DBDM) in schools. Yet, little is known about the school features that facilitate or hinder the implementation of

  2. Cognitive Development Effects of Teaching Probabilistic Decision Making to Middle School Students

    Science.gov (United States)

    Mjelde, James W.; Litzenberg, Kerry K.; Lindner, James R.

    2011-01-01

    This study investigated the comprehension and effectiveness of teaching formal, probabilistic decision-making skills to middle school students. Two specific objectives were to determine (1) if middle school students can comprehend a probabilistic decision-making approach, and (2) if exposure to the modeling approaches improves middle school…

  3. School District Program Cost Accounting: An Alternative Approach

    Science.gov (United States)

    Hentschke, Guilbert C.

    1975-01-01

    Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

  4. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  5. High School Principals in the Vortex: Accountability, Autonomy, and Social Justice

    Science.gov (United States)

    Batsell, Holly

    2013-01-01

    As schools across Arizona worked to meet NCLB's AYP requirement in 2010-2011, they were also labeled and sanctioned by AZ Learns. This phenomenological study focused on six effective high school principals in two Arizona school districts to ascertain how accountability policies impacted the principals' job responsibilities, autonomy, and ability…

  6. Motivating Factors for Sustainable Accountant Potentials in Malaysia

    Directory of Open Access Journals (Sweden)

    Syed Ibrahim Sharifah Norhafiza

    2017-01-01

    Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

  7. Transparency and Opacity: Levinasian Reflections on Accountability in Australian Schooling

    Science.gov (United States)

    Sellar, Sam

    2015-01-01

    This article draws on the philosophy of Emmanuel Levinas to consider, from an ethical perspective, the current transparency and accountability agenda in Australian schooling. It focuses on the case of the "My School" website and the argument that transparent publication of comparative performance data via the website provides a basis for…

  8. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    OpenAIRE

    Seldüz Hakan; Seldüz Emine

    2016-01-01

    This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting proces...

  9. Redesigning Systems of School Accountability: A Multiple Measures Approach to Accountability and Support

    Science.gov (United States)

    Bae, Soung

    2018-01-01

    The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…

  10. Women’s decision-making autonomy and children’s schooling in rural Mozambique

    Science.gov (United States)

    Luz, Luciana; Agadjanian, Victor

    2015-01-01

    BACKGROUND Women’s decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women’s autonomy and children’s schooling. OBJECTIVE To examine the relationship between rural women’s decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child’s gender. METHODS The analysis uses data from a 2009 survey of rural households in four districts of Gaza province in southern Mozambique. Multilevel logistic models predict the probability of being in school for children between 6 and 14 years old. RESULTS The results show a positive association of women’s decision-making autonomy with the probability of being enrolled in primary school for daughters, but not for sons. The effect of women’s autonomy is net of other women’s characteristics typically associated with enrollment and does not mediate the effects of those characteristics. CONCLUSIONS Based on the results, we argue that women with higher levels of decision-making autonomy may have a stronger preference for daughters’ schooling and may have a greater say in making and implementing decisions regarding daughters’ education, compared to women with lower autonomy levels. Results also illustrate a need for considering a broader set of autonomy-related characteristics when examining the effects of women’s status on children’s educational outcomes. PMID:26491400

  11. K-12 Schools: The Effect of Public School Choices on Marine Families’ Co-Location Decisions

    Science.gov (United States)

    2017-03-01

    3. REPORT TYPE AND DATES COVERED Master’s thesis 4. TITLE AND SUBTITLE K-12 SCHOOLS: THE EFFECT OF PUBLIC SCHOOL CHOICES ON MARINE FAMILIES’ CO...be educated ? One theory regarding decision-making in general is the rational choice theory . This approach to explaining the process of making...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA THESIS Approved for public release. Distribution is unlimited. K-12 SCHOOLS

  12. The Extent of Teacher Participation in Decision-Making in Secondary Schools in Zimbabwe

    Science.gov (United States)

    Wadesango, Newman

    2010-01-01

    In Zimbabwe, there have been some debates on democratisation and decentralisation, which led to the development of policies meant to increase teacher participation in decision-making in schools. However, despite these developments, teacher participation in decision-making in Zimbabwean schools is regarded as insignificant. Teachers work closely…

  13. Professional autonomy in 21st century healthcare: nurses' accounts of clinical decision-making.

    Science.gov (United States)

    Traynor, Michael; Boland, Maggie; Buus, Niels

    2010-10-01

    Autonomy in decision-making has traditionally been described as a feature of professional work, however the work of healthcare professionals has been seen as steadily encroached upon by State and managerialist forces. Nursing has faced particular problems in establishing itself as a credible profession for reasons including history, gender and a traditional subservience to medicine. This paper reports on a focus group study of UK nurses participating in post-qualifying professional development in 2008. Three groups of nurses in different specialist areas comprised a total of 26 participants. The study uses accounts of decision-making to gain insight into contemporary professional nursing. The study also aims to explore the usefulness of a theory of professional work set out by Jamous and Peloille (1970). The analysis draws on notions of interpretive repertoires and elements of narrative analysis. We identified two interpretive repertoires: 'clinical judgement' which was used to describe the different grounds for making judgements; and 'decision-making' which was used to describe organisational circumstances influencing decision-making. Jamous and Peloille's theory proved useful for interpreting instances where the nurses collectively withdrew from the potential dangers of too extreme claims for technicality or indeterminacy in their work. However, their theory did not explain the full range of accounts of decision-making that were given. Taken at face value, the accounts from the participants depict nurses as sometimes practising in indirect ways in order to have influence in the clinical and bureaucratic setting. However, a focus on language use and in particular, interpretive repertoires, has enabled us to suggest that despite an overall picture of severely limited autonomy, nurses in the groups reproduced stories of the successful accomplishment of moral and influential action. Copyright © 2010 Elsevier Ltd. All rights reserved.

  14. Managerial Accounting in Library and Information Science Education.

    Science.gov (United States)

    Hayes, Robert M.

    1983-01-01

    Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

  15. Independent State of Samoa School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

    Education in the Samoa is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Personnel ma...

  16. How High School Students Construct Decision-Making Strategies for Choosing Colleges

    Science.gov (United States)

    Govan, George V.; Patrick, Sondra; Yen, Cherng-Jyn

    2006-01-01

    This study examined how high school seniors construct decision-making strategies for choosing a college to attend. To comprehend their decision-making strategies, we chose to examine this process through the theoretical lens of bounded rationality, which brings to light the complexity in constructing a college choice decision-making strategy…

  17. Accountable Talk: "Real" Conversations in Baltimore City Schools

    Science.gov (United States)

    Ahmann, Chloe

    2017-01-01

    This article examines the fundamental disconnect between discourses of accountability in education policy and their interpretation on the ground by parents. Based on data from two sites in Baltimore--district-led teacher training and a community facing school restructuring--I argue that both parents and education professionals consider…

  18. Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

    Science.gov (United States)

    1981-12-01

    Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

  19. Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

    OpenAIRE

    Bourgeois-Gironde , Sacha; Giraud , Raphaël

    2005-01-01

    We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

  20. Women’s decision-making autonomy and children’s schooling in rural Mozambique

    OpenAIRE

    Luciana Luz; Victor Agadjanian

    2015-01-01

    Background: Women's decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women's autonomy and children's schooling. Objective: To examine the relationship between rural women's decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child's gender. Methods: The analysis uses data...

  1. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    Science.gov (United States)

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  2. Cost account in agriculture with particular accordance to requirements of decision making process and controls

    Directory of Open Access Journals (Sweden)

    Tomasz Kondraszuk

    2009-01-01

    Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

  3. Culture, Motivation, and Vocational Decision-Making of Australian Senior High School Students in Private Schools

    Science.gov (United States)

    Jung, Jae Yup; McCormick, John; Gregory, Gary; Barnett, Kerry

    2011-01-01

    The purpose of this study was to investigate the roles of culture and motivation in the occupational decisions of senior high school students attending private schools. A theoretical framework guided the study. A questionnaire was administered to 492 Grade 11 students attending a stratified random sample of six independent (private) schools…

  4. Teacher and Administrator Views on School Principals' Accountability

    Science.gov (United States)

    Argon, Turkan

    2015-01-01

    The current study aims to identify teacher and administrator views regarding primary school principals' accountability. The case study model, a qualitative research method, was adopted in the study using the holistic single-case design. The working group was composed of a total of 56 individuals, 42 teachers and 14 administrators (11 principals…

  5. Mission vs. Mandate: How Charter School Leaders Conceptualize and Address Market-Based and Performance-Based Accountability Demands

    Science.gov (United States)

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  6. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    NARCIS (Netherlands)

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types

  7. The Impact of Attending Religious Schools on the Moral Competencies of Accounting Students

    Directory of Open Access Journals (Sweden)

    Umaru Mustapha Zubairu

    2016-11-01

    Full Text Available For over a century, scholars have argued that religious education is crucial for the developed of students' moral competencies. This study sought to empirically test this assertion by comparing the moral competencies of two sets of Muslim accounting students: those who had attended a religious secondary school and those who attended a public (secular secondary school in Malaysia. The focus on accounting students is quite important in an era where the moral competencies of accountants has been in the public eye due to their complicity in the rash of financial scandals that have plagued the business world over the last two decades. The Muslim Accountant Moral Competency Test (MAMOC was developed by a collaboration with Islamic accounting scholars and was used to measure the students' moral competencies. Although the results revealed that there was no difference in the moral competencies of both sets of students, they both displayed satisfactory levels of moral competency which vindicates the Malaysian government's policy of mandating Islamic education in all secondary schools, whether religious or secular. 

  8. Improved Decision Making for School Organization. What and What for

    Science.gov (United States)

    Myers, Donald A.; Sinclair, Robert

    1973-01-01

    A framework of 13 decision criteria to give educators help in comparing the relative merits of different forms of school organization. The methods of school organization judged to be in widespread use and defined in the article are (1) the self-contained classroom, team teaching, departmentalization, modular scheduling, differentiated staffing,…

  9. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of economic condit...

  10. School Accountability Systems and the Every Student Succeeds Act. Re:VISION

    Science.gov (United States)

    Martin, Mike

    2016-01-01

    The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

  11. Un-"Chartered" Waters: Balancing Montessori Curriculum and Accountability Measures in a Charter School

    Science.gov (United States)

    Scott, Catherine M.

    2017-01-01

    More than 6,000 charter schools exist in the United States, and of these 120 are Montessori charter schools. When studying charter school practices, researchers often examine issues such as performance accountability measures and effectiveness of charter school curricula. In doing so, the outcomes often overlook the challenges for teachers as they…

  12. Communication of bed allocation decisions in a critical care unit and accountability for reasonableness

    Directory of Open Access Journals (Sweden)

    Swota Alissa H

    2005-10-01

    Full Text Available Abstract Background Communication may affect perceptions of fair process for intensive care unit bed allocation decisions through its impact on the publicity condition of accountability for reasonableness. Methods We performed a qualitative case study to describe participant perceptions of the communication of bed allocation decisions in an 18-bed university affiliated, medical-surgical critical care unit at Sunnybrook and Women's College Health Sciences Centre. Interviewed participants were 3 critical care physicians, 4 clinical fellows in critical care, 4 resource nurses, 4 "end-users" (physicians who commonly referred patients to the unit, and 3 members of the administrative staff. Median bed occupancy during the study period (Jan-April 2003 was 18/18; daily admissions and discharges (median were 3. We evaluated our description using the ethical framework "accountability for reasonableness" (A4R to identify opportunities for improvement. Results The critical care physician, resource nurse, critical care fellow and end-users (trauma team leader, surgeons, neurosurgeons, anesthesiologists functioned independently in unofficial "parallel tracks" of bed allocation decision-making; this conflicted with the official designation of the critical care physician as the sole authority. Communication between key decision-makers was indirect and could exclude those affected by the decisions; notably, family members. Participants perceived a lack of publicity for bed allocation rationales. Conclusion The publicity condition should be improved for critical care bed allocation decisions. Decision-making in the "parallel tracks" we describe might be unavoidable within usual constraints of time, urgency and demand. Formal guidelines for direct communication between key participants in such circumstances would help to improve the fairness of these decisions.

  13. Decision-making patterns and self-confidence in high school adolescents

    Directory of Open Access Journals (Sweden)

    Alejandro César Antonio Luna Bernal

    2014-07-01

    Full Text Available The present study aimed to analyse the factor structure of the Melbourne Decision Making Questionnaire (DMQ-II, and to examine the relationships between the factors identified and Self-confidence, in order to conceptualize the decision-making process in adolescents under the Conflict Model of Decision Making. Participants were 992 Mexican high-school students, aged between 15 and 19 years. The three factors were identified as decision-making patterns in adolescents: a Vigilance, b Hipervigilance/Procrastination and c Buck-passing. The Self-confidence showed a positive effect on Vigilance, and a negative effect on theother two patterns. Results are discussed considering the literature on decision making in adolescence.

  14. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condit...

  15. Legal Accountability for Public School Discipline--Fact or Fiction?

    Science.gov (United States)

    de Waal, Elda

    2011-01-01

    Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

  16. Professional autonomy in 21st century healthcare: Nurses' accounts of clinical decision-making

    DEFF Research Database (Denmark)

    Traynor, Michael; Boland, Maggie; Buus, Niels

    2010-01-01

    Autonomy in decision-making has traditionally been described as a feature of professional work, however the work of healthcare professionals has been seen as steadily encroached upon by State and managerialist forces. Nursing has faced particular problems in establishing itself as a credible....... The study uses accounts of decision-making to gain insight into contemporary professional nursing. The study also aims to explore the usefulness of a theory of professional work set out by Jamous and Peloille (1970). The analysis draws on notions of interpretive repertoires and elements of narrative...... analysis. We identified two interpretive repertoires: 'clinical judgement' which was used to describe the different grounds for making judgements; and 'decision-making' which was used to describe organisational circumstances influencing decision-making. Jamous and Peloille's theory proved useful...

  17. Determinants of Social Accountability in Iranian Nursing and Midwifery Schools: A Delphi Study

    Directory of Open Access Journals (Sweden)

    Amir Reza Salehmoghaddam

    2017-04-01

    Full Text Available Background: Revising the medical education programs to meet the needs of society has become both a necessity and an important priority due to the considerable increase of population, changing patterns of diseases, and new health priorities. While this necessity has been highlighted in Iran’s Fifth Development Plan as well as its National 2025 Vision Plan, the determinants of social accountability have not been explained yet. This study aimed to develop determinants of social accountability in the Iranian Nursing and Midwifery Schools. Methods: This classic Delphi study included thirty experts in Nursing and Midwifery Education, Research and Services selected based on purposive sampling and three rounds of Delphi technique and conducted in Nursing and Midwifery School of Mashhad University of Medical Sciences. The primary data were collected using an initial structured questionnaire prepared through extensive review of literature. SPSS 11.5 software was used to analyze the data. The interquartile deviation and percentage of agreement were also used to study the consensus of opinion by experts. Results: Finding obtained from the rounds of Delphi resulted in selecting 69 determinants out of the initial pool of 128 primary determinants of social accountability. The items were selected based on experts’ consensus and categorized under three main activities of Nursing and Midwifery School, namely education, research, and service. Conclusion: Social accountability determinants were explained by 69 items for Schools of Nursing and Midwifery in Iran. The proposed determinants can be used by managers and authorities of Nursing and Midwifery School, policy makers, and evaluating institutions associated with them to ensure realizing social accountability goals.

  18. The Role of School in Educational Decisions during the Transition to High School Public Institutions in Mexico City context

    Directory of Open Access Journals (Sweden)

    Eduardo Rodríguez Rocha

    2016-09-01

    Full Text Available This article analyzes the role of schools in educational choices in the transition to public high schools in Mexico City. Secondary schools have the potential to influence educational choices, through the development of certain educational functions. This influence comes in different ways, and is relatively independent of adscriptive characteristics and previous academic performance of students.  Schools serve i as agents contributing to decision making, facilitating continuity on educational trajectories ii or as instances that do not develop explicit actions aimed to link their students to any of the options offered in the post-secondary educational system. While some schools teaching resources are destined to accompany their students during their decision process, others lack of them, abandoning them in this crucial educational event. The article is based on data provided by an ethnographic study conducted in seven high schools in southern Mexico City between January and July 2012

  19. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  20. Scientifically supported mental health intervention in schools: meeting accountability demands with an online resource.

    Science.gov (United States)

    Powers, Joelle D

    2012-01-01

    Legislation has been passed that holds schools increasingly accountable for the proficiency of all students, including those with mental health problems. A critical obstacle impeding the ability of schools to effectively support students is the lack of access to quick, pre-screened, and organized information about scientifically-supported interventions that effectively address youth mental health problems. A new mental health best practices database was developed and made available online that provides access to free and user-friendly information about evidence-based interventions for use in schools. School staff will be better able to meet accountability demands of legislation and to effectively respond to student mental health problems.

  1. How Data Use for Accountability Undermines Equitable Science Education

    Science.gov (United States)

    Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

    2017-01-01

    Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

  2. 75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2010-01-12

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

  3. The Waive of the Future? School Accountability in the Waiver Era

    Science.gov (United States)

    Polikoff, Morgan S.; McEachin, Andrew J.; Wrabel, Stephani L.; Duque, Matthew

    2014-01-01

    Forty-two states and the District of Columbia have recently received waivers to the school accountability requirements of the No Child Left Behind Act (NCLB). As the prospects for reauthorizing the Act in the near term are dim, these new accountability systems will be law for at least several years. Drawing on a four-part framework from the…

  4. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  5. "Knowledge" in English Primary Schools' Decision-Making about Sex and Relationships Education

    Science.gov (United States)

    Wilder, Rachel

    2018-01-01

    Objective: To assess what kinds of knowledge policymakers in a sample of English primary schools utilised to make decisions about their school's sex and relationships education policy. Method: Semi-structured interviews were conducted with policymakers at three primary schools in the southwest of England, and documentary analysis of the schools'…

  6. 76 FR 6819 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-02-08

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... or not participate in accounting and auditing relief for Federal oil and gas marginal properties... September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal onshore or...

  7. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  8. The Myth of the Rational Decision Maker: A Framework for Applying and Enhancing Heuristic and Intuitive Decision Making by School Leaders

    Science.gov (United States)

    Davis, Stephen H.

    2004-01-01

    This article takes a critical look at administrative decision making in schools and the extent to which complex decisions conform to normative models and common expectations of rationality. An alternative framework for administrative decision making is presented that is informed, but not driven, by theories of rationality. The framework assumes…

  9. Market Accountability in Schools: Policy Reforms in England, Germany, France and Italy

    Science.gov (United States)

    Mattei, Paola

    2012-01-01

    This article concentrates on the policy reforms of schools in England, Germany, France and Italy, from 1988 to 2009, with a focus on the introduction of market accountability. Pressing demands for organisational change in schools, shaped by the objectives of "efficiency" and competition, which were introduced in England in the 1980s,…

  10. Local Management of Schools: Rationality and Decision-Making in the Employment of Teachers.

    Science.gov (United States)

    Huckman, Lynda; Hill, Tim

    1994-01-01

    Examines the use of rational planning techniques in five English elementary schools. Discusses the decision-making processes used to determine the employment and remuneration of teachers. Finds that the decree of control over decision making was related closely to the extent to which decisions would contribute to solutions of other school…

  11. STYLES OF DECISION MAKING AND MANAGEMENT AND DIMENSIONS OF PERSONALITY OF SCHOOL PRINCIPALS

    Directory of Open Access Journals (Sweden)

    Anita Azeska

    2017-12-01

    Full Text Available This paper explores preference to the style of decision making (managerial, analytical, conceptual and behavioural, (Alan Rowe, 1992, management styles (relationship-oriented leadership and management by objectives, (Fiedler, 1987 and personality traits (extraversion, neuroticism and psychoticism, (Eysenck, 1998. The convenience sample of 61 respondents (principals of primary and secondary schools from Macedonia were subjected to decision making style inventory (Decision Style Inventory - DSI of 20 claims, a questionnaire to assess the management style (Least preferred coworker - LPC composed of 18 bipolar adjectives, and a personality test (Eysenck Personality Questionnaire - EPQ composed of 90 items in the form of questions. Results show that schools lean towards directive style of decision making with a combination of democratic-participatory style that includes subordinates in the process of decision making. The results also demonstrate that school principals prefer management style motivated by relationships; they are more introverted and emotionally stable. The findings indicate a necessity for a new generation of managers who will be different from the traditional managers. It is evident that the future will require managers with leadership styles different from the traditional in Republic of Macedonia. Given that the school is a basic organisational cell on which the educational system of the country is based, the proposed findings present an occasion for developing new ideas and practices that may yield great results. This would increase the flexibility and adaptive capacity of the school as a modern organisation. Thus, these findings have practical implications as they may direct special training of principals in order to apply the best management style, or style that is most appropriate for certain situations, certainly through coordination of the desired profile of the principal and the business strategy, development and maturity of

  12. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  13. Views of Administrators and Teachers on Participation in Decision Making at School (The City of Ankara Sample)

    Science.gov (United States)

    Gulcan, Murat Gurkan

    2011-01-01

    Any kind of practices at schools are made based on a planned and programmed process. There is a decision taken prior to every action and it is important at what level these decisions are taken. Development of participative management approach at schools positively affects the teaching process. Education staff participation in decisions causes…

  14. The Self-Reported Effectiveness of New Mexico School Social Workers: A Call for Accountability

    Science.gov (United States)

    Whittlesey-Jerome, Wanda K.

    2010-01-01

    Recent proposed legislation to change the public school funding formula has not taken the social work profession into account. There has been a lack of participation from professional associations in creating this legislation--critical legislation that enables school districts to determine what ancillary school support staff they will or will not…

  15. The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students

    DEFF Research Database (Denmark)

    Pillalamarri, Sudarshan Kumar; Holm, Claus

    that novice accounting students cannot differentiate between these two types of reasoning, but would exhibit order effects while making ethical decisions. One hundred forty graduate accounting students from universities in Denmark respond to an audit-specific DIT instrument, measuring prescriptive...... investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Rest (1979, 1983, 1991) categorizes moral reasoning into prescriptive reasoning i.e. consideration of what should ideally be done to resolve a particular ethical dilemma...... and deliberative reasoning i.e. consideration of what would actually be done in resolving ethical dilemmas. Because of lack of work experience, novice accounting students often do not face scenarios where there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes...

  16. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  17. Teacher Participation in Decision Making and Its Impact on School and Teachers

    Science.gov (United States)

    Sarafidou, Jasmin-Olga; Chatziioannidis, Georgios

    2013-01-01

    Purpose: The purpose of this paper is to examine teacher involvement in different domains of decision making in Greek primary schools and explore associations with school and teacher variables. Design/methodology/approach: A survey employing self-administered questionnaires, with a Likert-type scale assessing teachers' actual and desired…

  18. Heuristic Principles and Cognitive Bias in Decision Making: Implications for Assessment in School Psychology.

    Science.gov (United States)

    Davidow, Joseph; Levinson, Edward M.

    1993-01-01

    Describes factors that may bias psychoeducational decision making and discusses three heuristic principles that affect decision making. Discusses means by which school psychologists can be made aware of these heuristic principles and encouraged to consider them when making psychoeducational decisions. Also discusses methods by which bias in…

  19. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Directory of Open Access Journals (Sweden)

    Umar Inuwa

    2017-07-01

    Full Text Available This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach and control group (i.e., conventional approach, both at random. A Financial Accounting Achievement Test (FAAT was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

  20. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

  1. Examining a Public Montessori School's Response to the Pressures of High-Stakes Accountability

    Science.gov (United States)

    Block, Corrie Rebecca

    2015-01-01

    A public Montessori school is expected to demonstrate high student scores on standardized assessments to succeed in the current school accountability era. A problem for a public Montessori elementary school is how to make sense of the school's high-stakes assessment scores in terms of Montessori's unique educational approach. This case study…

  2. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    OpenAIRE

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types of reasoning: explicit/implicit, rational/affective, fast/slow, etc. Consequently, much research has focused on characterizing the two different processes. Less extensive are the attempts to find ...

  3. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  4. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  5. It Pays to Improve School Quality

    Science.gov (United States)

    Hanushek, Eric A.; Ruhose, Jens; Woessmann, Ludger

    2016-01-01

    Congress passed the Every Student Succeeds Act, supplanting No Child Left Behind and placing responsibility for public school improvement squarely upon each of the 50 states. With the federal government's role in school accountability sharply diminished, it now falls to state and local governments to take decisive action. Even though most…

  6. Simulating school closure policies for cost effective pandemic decision making

    Directory of Open Access Journals (Sweden)

    Araz Ozgur M

    2012-06-01

    Full Text Available Abstract Background Around the globe, school closures were used sporadically to mitigate the 2009 H1N1 influenza pandemic. However, such closures can detrimentally impact economic and social life. Methods Here, we couple a decision analytic approach with a mathematical model of influenza transmission to estimate the impact of school closures in terms of epidemiological and cost effectiveness. Our method assumes that the transmissibility and the severity of the disease are uncertain, and evaluates several closure and reopening strategies that cover a range of thresholds in school-aged prevalence (SAP and closure durations. Results Assuming a willingness to pay per quality adjusted life-year (QALY threshold equal to the US per capita GDP ($46,000, we found that the cost effectiveness of these strategies is highly dependent on the severity and on a willingness to pay per QALY. For severe pandemics, the preferred strategy couples the earliest closure trigger (0.5% SAP with the longest duration closure (24 weeks considered. For milder pandemics, the preferred strategies also involve the earliest closure trigger, but are shorter duration (12 weeks for low transmission rates and variable length for high transmission rates. Conclusions These findings highlight the importance of obtaining early estimates of pandemic severity and provide guidance to public health decision-makers for effectively tailoring school closures strategies in response to a newly emergent influenza pandemic.

  7. Relations between Accountability and School Improvement Strategies in New York City's Children First Networks

    Science.gov (United States)

    McMahon, Kelly A.

    2017-01-01

    Federal school accountability policies like No Child Left Behind were based on a logic that measuring school performance and making the results public through tools like school report cards would incentivize educators to create strategies for improving school quality. Yet, most schools needed more than incentives to be able to design improvement…

  8. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    Science.gov (United States)

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  9. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    Science.gov (United States)

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  10. Cost-free and sustainable incentive increases healthy eating decisions during elementary school lunch.

    Science.gov (United States)

    Pittman, D W; Parker, J S; Getz, B R; Jackson, C M; Le, T-A P; Riggs, S B; Shay, J M

    2012-01-01

    We aimed to develop a cost-free and sustainable program to influence healthier eating decisions during elementary school lunch. Baseline food and beverage choices were assessed for 9 days during lunch service at two racially and economically diverse elementary schools in Spartanburg County, SC, USA. After being informed that the labeled items on the daily lunch menu represented the healthiest choice, students were allowed to ring a call bell in the cafeteria for public recognition when they chose all of the identified healthiest food and beverage items during lunch service. Using menus matched to the baseline phase, food and beverage choices were measured during a 9-day intervention phase. After 30 days, food and beverage choices were reassessed during a 3-day follow-up phase. Healthiest food & beverage choices increased 49% with >60% of students choosing non-flavored milk over flavored milk during the intervention phase. There was no difference in the success of the program between the two schools. The program continued and healthy eating decisions were significantly sustained at a 30-day follow-up assessment. Public recognition through bell ringing appears to be an effective practice to sustain increases in healthy eating decisions during elementary school lunch and warrants expansion to larger scale, longitudinal trials.

  11. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    Science.gov (United States)

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  12. The Relationship between Decision Making Styles and Leadership Styles among Public Schools Principals

    Science.gov (United States)

    Al-Omari, Aieman Ahmad

    2013-01-01

    The present study examined the relationships between leadership styles and decision-making styles among public schools principals. A total of 108 principals returned questionnaires from Russaifa Education District in Jordan. The Decision Style Inventory and the Administrative Styles Questionnaire were used in this study. "Directive decision…

  13. Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

    Directory of Open Access Journals (Sweden)

    Ana Cristina de Oliveira Medeiros

    2016-12-01

    Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

  14. Interrelations between Policymakers' Intentions and School Agents' Interpretation of Accountability Policy in Israel

    Science.gov (United States)

    Amdur, Lisa; Mero-Jaffe, Irit

    2017-01-01

    The study examined the interrelations between policymakers' intentions for test-based accountability policy and school agents' perceptions and actions with regard to this policy. Mixed methods were used and encompassed 24 policymakers, 80 school principals, 168 teachers and case studies of four schools. New institutional theory, including the…

  15. The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

    OpenAIRE

    Nyland, Kari; Pettersen, Inger Johanne

    2004-01-01

    This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

  16. Effects of Social Psychological Phenomena on School Psychologists' Ethical Decision-Making: A Preliminary Empirical Analysis

    Science.gov (United States)

    Klose, Laurie McGarry; Lasser, Jon; Reardon, Robert F.

    2012-01-01

    This preliminary, exploratory study examines the impact of select social psychological phenomena on school-based ethical decision-making of school psychologists. Responses to vignettes and hypothetical statements reflecting several social psychological phenomena were collected from 106 practicing school psychologists. Participants were asked to…

  17. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    Science.gov (United States)

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's Department of Education to…

  18. The Efficacy of Choice Threats within School Accountability Systems: Results from Legislatively Induced Experiments. PEPG 05-01

    Science.gov (United States)

    West, Martin R.; Peterson, Paul E.

    2005-01-01

    Stigma and school voucher threats under a revised 2002 Florida accountability law have positive impacts on student performance. Stigma and public school choice threats under the U.S. federal accountability law, No Child Left Behind, do not have similar effects in Florida. Significant impacts of stigma, when combined with the voucher threat, are…

  19. A communication model of shared decision making: accounting for cancer treatment decisions.

    Science.gov (United States)

    Siminoff, Laura A; Step, Mary M

    2005-07-01

    The authors present a communication model of shared decision making (CMSDM) that explicitly identifies the communication process as the vehicle for decision making in cancer treatment. In this view, decision making is necessarily a sociocommunicative process whereby people enter into a relationship, exchange information, establish preferences, and choose a course of action. The model derives from contemporary notions of behavioral decision making and ethical conceptions of the doctor-patient relationship. This article briefly reviews the theoretical approaches to decision making, notes deficiencies, and embeds a more socially based process into the dynamics of the physician-patient relationship, focusing on cancer treatment decisions. In the CMSDM, decisions depend on (a) antecedent factors that have potential to influence communication, (b) jointly constructed communication climate, and (c) treatment preferences established by the physician and the patient.

  20. Is It Rational or Intuitive? Factors and Processes Affecting School Superintendents' Decisions When Facing Professional Dilemmas

    Science.gov (United States)

    Hart, Walter H.

    2018-01-01

    Given the critical impact of their decisions and of the community's perception of their performance, it is reasonable that school superintendents would seek to understand the factors that influence their decisions and the processes used to make them. The researcher in this study used a qualitative approach, interviewing 13 school superintendents…

  1. IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

    Directory of Open Access Journals (Sweden)

    Luminita Rus

    2014-07-01

    Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

  2. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    Science.gov (United States)

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  3. Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?

    Directory of Open Access Journals (Sweden)

    Evi Rahmawati

    2016-01-01

    Full Text Available This paper reviews the issues on the support and criticism of historical cost accounting (HCA and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996 provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against HCA, still there are more benefits that we can gain through HCA.

  4. Is our medical school socially accountable? The case of Faculty of Medicine, Suez Canal University.

    Science.gov (United States)

    Hosny, Somaya; Ghaly, Mona; Boelen, Charles

    2015-04-01

    Faculty of Medicine, Suez Canal University (FOM/SCU) was established as community oriented school with innovative educational strategies. Social accountability represents the commitment of the medical school towards the community it serves. To assess FOM/SCU compliance to social accountability using the "Conceptualization, Production, Usability" (CPU) model. FOM/SCU's practice was reviewed against CPU model parameters. CPU consists of three domains, 11 sections and 31 parameters. Data were collected through unstructured interviews with the main stakeholders and documents review since 2005 to 2013. FOM/SCU shows general compliance to the three domains of the CPU. Very good compliance was shown to the "P" domain of the model through FOM/SCU's innovative educational system, students and faculty members. More work is needed on the "C" and "U" domains. FOM/SCU complies with many parameters of the CPU model; however, more work should be accomplished to comply with some items in the C and U domains so that FOM/SCU can be recognized as a proactive socially accountable school.

  5. States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

    Science.gov (United States)

    Wixom, Micah Ann

    2014-01-01

    Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

  6. Parents' Experiences as Predictors of State Accountability Measures of Schools' Facilitation of Parent Involvement

    Science.gov (United States)

    Elbaum, Batya; Blatz, Erin T.; Rodriguez, Raymond J.

    2016-01-01

    The aim of this study was to ascertain which dimensions of parents' experiences with schools are most strongly associated with parents' perceptions that schools are or are not facilitating parent involvement as mandated by the federal accountability system under the Individuals With Disabilities Education Act (IDEA). Participants were 92 parents…

  7. A decision support model for reducing electric energy consumption in elementary school facilities

    International Nuclear Information System (INIS)

    Hong, Taehoon; Koo, Choongwan; Jeong, Kwangbok

    2012-01-01

    Highlights: ► Decision support model is developed to reduce CO 2 emission in elementary schools. ► The model can select the school to be the most effective in energy savings. ► Decision tree improved the prediction accuracy by 1.83–3.88%. ► Using the model, decision-maker can save the electric-energy consumption by 16.58%. ► The model can make the educational-facility improvement program more effective. -- Abstract: The South Korean government has been actively promoting an educational-facility improvement program as part of its energy-saving efforts. This research seeks to develop a decision support model for selecting the facility expected to be effective in generating energy savings and making the facility improvement program more effective. In this research, project characteristics and electric-energy consumption data for the year 2009 were collected from 6282 elementary schools located in seven metropolitan cities in South Korea. In this research, the following were carried out: (i) a group of educational facilities was established based on electric-energy consumption, using a decision tree; (ii) a number of similar projects were retrieved from the same group of facilities, using case-based reasoning; and (iii) the accuracy of prediction was improved, using the combination of genetic algorithms, the artificial neural network, and multiple regression analysis. The results of this research can be useful for the following purposes: (i) preliminary research on the systematic and continuous management of educational facilities’ electric-energy consumption; (ii) basic research on electric-energy consumption prediction based on the project characteristics; and (iii) practical research for selecting an optimum facility that can more effectively apply an educational-facility improvement program as a decision support model.

  8. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Science.gov (United States)

    Inuwa, Umar; Abdullah, Zarifah; Hassan, Haslinda

    2017-01-01

    This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely:…

  9. High School Students' Career Decision-Making Difficulties According to Locus of Control

    Science.gov (United States)

    Kirdök, Oguzhan; Harman, Esranur

    2018-01-01

    This study intends to elaborate upon difficulties in career decisions of high school students with different locus of control. 9th, 10th, 11th and 12th grade students aged 14-19, 282 (%55.4) females, 227 (%44.6) males totaling 509 participants involved in research located in the south of Turkey. Career Decision-Making Difficulties Questionnaire…

  10. The differences in self-efficacy in career decision-making and decision-making styles among secondary school students with different patterns of family attachment

    Directory of Open Access Journals (Sweden)

    Suvajdžić Katarina

    2016-01-01

    Full Text Available The decision on the choice of profession is one of the most important life decisions, which is influenced by many factors. One of them which has a very important role is the family. The aim of this study is to examine whether there are differences in self-efficacy in career decision-making and decision-making styles among secondary school students who have different patterns of family attachment, as well as to determine whether self-efficacy in making career decisions can be predicted on the basis of different decision-making styles. The study included 216 fourth-year secondary school students, 39% of boys and 61% of girls. The questionnaire PAVb, made by Brenen and associates and modified by Kamenov and Jelic, was used for the evaluation of family attachment. Decision-making styles were operationalized through the scale of General Decision Making Styles Questionnaire by Scott and Bruce, while a shortened version of the Career Decision Self-Efficacy Scale, made by Betz et al., was used for measuring self-efficacy in making career decisions. The research results have shown that there are no significant differences in self-efficacy in making career decisions regarding the patterns of family attachment. However, there are significant differences in the styles of decision-making. The rational style is the most dominant among the students who have a secure form of family attachment, the avoidant style is characteristic of those with the occupied form, while the spontaneous style is most commonly used by the students who have the fearful form of family attachment. The results suggest that 31% of the variance of self-efficacy in making career decisions can be explained based on decision-making styles. The rational and intuitive styles of decision-making are positive predictors, while the dependent and avoidant styles are negative predictors of self-efficacy in making career decisions.

  11. Players' perceptions of accountability factors in secondary school sports settings.

    Science.gov (United States)

    Hastie, P A

    1993-06-01

    The purpose of this study was to gauge the extent to which students believed that the accountability strategies employed by their coaches had significant effects on their involvement in sports training sessions. Questionnaire data from 235 secondary school athletes were analyzed using linear structural relations to test a model of accountability hypothesized as operating in these coaching settings. The accountability strategy of active instruction was found to be a variable that significantly affected the students' valuing of their coaches as well as their task involvement. However, the rewards/consequences variable was not found to be a predictor of valuing or task involvement, suggesting that these athletes seemed more task oriented than reliant on external sanctions. The results of this study can only be generalized to team sport settings. Detailed examination needs to be made of the processes through which accountability factors operate for other contexts, including individual sports and competitive levels. Further research could also be undertaken into gender differences, especially in relation to the gender of coaches.

  12. Understanding Farmers’ Decision-Making in Agricultural Water Fee Payment in China: The Role of Mental Accounting

    Directory of Open Access Journals (Sweden)

    Weikang Zhang

    2016-08-01

    Full Text Available To better understand farmers’ refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmental policies of reform of rural taxes and fees, direct agricultural subsidy programs, and agricultural water fees individually influence farmers’ decisions in paying the agricultural water fees. Using fieldwork data from 577 farmers and 20 water managers in Sichuan, we explore farmers’ information processing regarding paying agricultural water fees via three sequential mental accounting processes, with the associated underlying principles and measures behind each process. We find that the information processing in three mental accounting scenarios related to the agricultural water fee elucidates farmers’ observed behaviors in rural China. Generally, in the three mental accounting scenarios, two conditional intuitive expectations and nine conditional intuitive preferences are formed; however, the conditions of those expectations or preferences cannot be matched with the facts due to the reform of rural taxes and fees, the direct agricultural subsidy programs, and the internal attributes of agricultural water fee, which interpret those negative behaviors in rural China. Additionally, this paper offers a view into how previous policies create negative psychological externalities (such as farmers’ psychological dependence on the government through mental accounting to negatively influence agents’ subsequent decision-making; it highlights the significance of underlying mental factors and information processing of negative behaviors in policymaking for managing or conserving common pool resources.

  13. Court Decisions Specific to Public School Responses to Student Concussions

    Science.gov (United States)

    Zirkel, Perry A.

    2016-01-01

    This article provides an up-to-date and comprehensive canvassing of the judicial case law concerning the responses to students with concussions in the public school context. The two categories of court decisions are (a) those concerning continued participation in interscholastic athletics, referred to under the rubric of "return to play"…

  14. Can Failure Succeed? Using Racial Subgroup Rules to Analyze the Effect of School Accountability Failure on Student Performance

    Science.gov (United States)

    Sims, David P.

    2013-01-01

    Many school accountability programs are built on the premise that the sanctions attached to failure will produce higher future student achievement. Furthermore, such programs often include subgroup achievement rules that attempt to hold schools accountable for the performance of all demographic classes of students. This paper looks at two issues:…

  15. Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

    Science.gov (United States)

    Peck, Craig

    2014-01-01

    This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

  16. Should Accountancy Schools and Departments Adopt Theory Z for Their Faculties?

    Science.gov (United States)

    Rayburn, L. Gayle

    1990-01-01

    A study to determine if there are features within Japanese organizations that could be adapted to improve organization and working relations of schools of accountancy found university departments could not function with the job rotation found in Japanese organizations. However, there are other aspects of Theory Z management that could be adopted…

  17. The Decision of Dismissal, Suspension, or Discontinuation of Employment of Public/Private School Teachers

    Directory of Open Access Journals (Sweden)

    Jui-Che Wu

    2014-06-01

    Full Text Available There have been controversies over the legal attribute of the decision of dismissal, suspension, or discontinuation of employment of public and private school teachers. The Supreme Administrative Court passed a resolution in July, 2009. In this resolution, the legal relationship between public schools and their teachers was regarded as administrative contracts while the legal attribute of the decision of dismissal, suspension, or discontinuation of employment was categorized into administrative dispositions. Besides, the administrative disposition will not take effect until it obtains approval from the competent educational authorities, and teachers can seek administrative appeal as remedy first, which makes remedy procedure complicated. Therefore, this study first attempts to categorize the legal relationship between the public and private schools and their teachers. Then, the legal attribute of the decision of dismissal, suspension, or discontinuation of employment and the remedy procedure are discussed. It is concluded in this study that the legal relationships between public/private schools and their teachers fall into the categories of administrative/civic contract respectively. Any decision of dismissal, suspension, or discontinuation of employment should be based on this categorization, and the remedy procedure can thus be reduced. Besides teacher’s appeal and re-appeal system being in accordance with Teacher’s Act, the appeal of declaratory judgment on contractual relationship to either the Administrative Court or the Civic Court can also be filed. As a result, the remedy procedure can be simplified to an extent to follow the basic principles stated in the resolution.

  18. How Patronage Politics Undermines Parental Participation and Accountability: Community-Managed Schools in Honduras and Guatemala

    Science.gov (United States)

    Altschuler, Daniel

    2013-01-01

    This article shows how patronage politics affects a popular international education model: community-managed schools (CMS). Focusing on Honduras's CMS initiative, PROHECO (Programa Hondureno de Educacion Comunitaria), I demonstrate how patronage can undermine CMS accountability. Whereas supporters argue that CMS increases accountability, partisan…

  19. High School Students' Career Decision-Making Pattern across Parenting Styles and Parental Attachment Levels

    Science.gov (United States)

    Cenkseven-Onder, Fulya; Kirdok, Oguzhan; Isik, Erkan

    2010-01-01

    Introduction: The purpose of this research was to investigate career decision among high school students regarding to their parenting styles (authoritative, authoritarian, indulgent, and neglectful) and parental attachment levels. Method: With this purpose, 382 (200 females; 182 males) Turkish high school students aged 14-18 completed Career…

  20. Impact of Sociocultural Background and Assessment Data Upon School Psychologists' Decisions.

    Science.gov (United States)

    Huebner, E. Scott; Cummings, Jack A.

    1985-01-01

    Psychologists (N=56) participated in an adapted version of Algozzine and Ysseldyke's (1981) diagnostic simulation to investigate the effects of sociocultural background (rural vs. suburban) and assessment data (normal vs. learning disabled) on educational decisions. Findings suggest school psychologists utilize multiple sources of information but…

  1. Framing decisions decision-making that accounts for irrationality, people and constraints

    CERN Document Server

    Frame, J Davidson

    2012-01-01

    The economic crisis of 2008-2009 was a transformational event: it demonstrated that smart people aren''t as smart as they and the public think. The crisis arose because a lot of highly educated people in high-impact positions- political power brokers, business leaders, and large segments of the general public-made a lot of bad decisions despite unprecedented access to data, highly sophisticated decision support systems, methodological advances in the decision sciences, and guidance from highly experienced experts. How could we get things so wrong? The answer, says J. Davidson Frame in Framing

  2. The School Psychologist as a Facilitator of Parent Involvement in Decisions Concerning Their Children. An Overview.

    Science.gov (United States)

    Lapides, Joseph

    Factors influencing decision making are reviewed, and strategies which a school psychologist can use to increase parent involvement in decisions about their handicapped children are delineated. It is explained that four types of interventions are effective in promoting parental involvement: decision counseling, the balance sheet schema to help…

  3. Chinese Adolescents' Reasoning about Democratic and Authority-Based Decision Making in Peer, Family, and School Contexts.

    Science.gov (United States)

    Helwig, Charles C.; Arnold, Mary Louise; Tan, Dingliang; Boyd, Dwight

    2003-01-01

    This study explored judgments and reasoning of Chinese 13- to 18-year-olds regarding making decisions involving children in peer, family, and school contexts. Findings indicated that judgments and reasoning about decision-making varied by social context and by the decision under consideration. Evaluations of procedures became more differentiated…

  4. Relationship of Teachers' Readiness for Change with Their Participation in Decision Making and School Culture

    Science.gov (United States)

    Inandi, Yusuf; Giliç, Fahrettin

    2016-01-01

    The aim of this research is to study the relationship between primary school teachers' level of participation in decision making, school culture and their level of readiness for change. The data in the study were collected from 597 primary school teachers (304 men and 293 women) in central districts of Mersin in 2014 spring semester. Participation…

  5. Does Evidence Matter? How Middle School Students Make Decisions About Socioscientific Issues

    Science.gov (United States)

    Emery, Katherine Beth

    People worldwide are faced with making decisions daily. While many decisions are quick (e.g., what clothes to wear), others, such as those about environmental issues (e.g., overfishing), require more thought and have less immediate outcomes. How one makes such decisions depends on how one interprets, evaluates, and uses evidence. The central objective of this thesis was to investigate environmental science literacy in general, and specifically, to understand how evidence and other factors impact decision-making. I conducted three main studies: First, I provide an example of how decision-making practices affect environmental systems and services through a descriptive case study of Atlantic bluefin tuna overfishing. I reviewed the scientific, historical and cultural factors contributing to a paradox of marine preservation in the Mediterranean and highlighted the need for education and informed decision-making about such social and ecological issues. This study motivated me to investigate how people make decisions about environmental issues. Second, I interviewed middle school students to understand how they describe and evaluate evidence hypothetically and in practice about environmental issues---a key component of environmental literacy. Students discussed how they would evaluate evidence and then were then given a packet containing multiple excerpts of information from conflicting stakeholders about an environmental issue and asked how they would make voting or purchasing decisions about these issues. Findings showed that students' ideas about evaluating evidence (e.g., by scientific and non-scientific criteria) match their practices in part. This study was unique in that it investigated how students evaluate evidence that (1) contradicts other evidence and (2), conflicts with the student's prior positions. Finally, I investigated whether middle school students used evidence when making decisions about socioscientific issues. I hypothesized that holding a strong

  6. School Performance, Accountability and Waiver Reforms: Evidence from Louisiana. CEPA Working Paper No. 17-06

    Science.gov (United States)

    Dee, Thomas; Dizon-Ross, Elise

    2017-01-01

    States that received federal waivers to the No Child Left Behind (NCLB) Act were required to implement reforms in designated "Focus Schools" that contribute to achievement gaps. In this study, we examine the performance effects of such "differentiated accountability" reforms in the state of Louisiana. The Focus School reforms…

  7. A consideration of the functional fixation hypothesis, and the effects of accounting data on managerial decision-making in the United Kingdom Atomic Energy Authority

    International Nuclear Information System (INIS)

    Webb, J.

    1980-01-01

    The study involves the application of the functional fixation hypothesis, developed by psychology researchers, to accounting. In this context one is concerned with the effect of previous experience with accounting reports, which may condition an individual to assign meanings to accounting outputs according to the label used, regardless of the accounting methods employed. The study then proceeds to look at its effects on the aggregate of investors comprising the capital market. The study then concentrates on the effects of fixation on managers in the United Kingdom Atomic Energy Authority. Managers from two establishments, divided into four experimental groups made decisions on two case studies, which differed only in the accounting method used, and which provided sufficient footnote information to allow conversion to the other method. Differences in decisions were measured, the results showing that, to varying degrees, managers were fixated with 'total costs' and that those who had greater experience of using reports for a variety of decisions, over a period of time, tended to be less fixated and more likely to adjust the numbers presented, where appropriate. Resource allocation appeared to be influenced by changes in overhead allocation procedures. Finally the specific implications of the results to management accounting and to accounting in the Authority are considered, and the importance of producing accounting reports which accurately model reality and which are decision-orientated is stressed, as is the need to break down restricting functional barriers. (author)

  8. Justice and care: decision making by medical school student promotions committees.

    Science.gov (United States)

    Green, Emily P; Gruppuso, Philip A

    2017-06-01

    The function of medical school entities that determine student advancement or dismissal has gone largely unexplored. The decision making of 'academic progress' or student promotions committees is examined using a theoretical framework contrasting ethics of justice and care, with roots in the moral development work of theorists Kohlberg and Gilligan. To ascertain promotions committee members' conceptualisation of the role of their committee, ethical orientations used in member decision making, and student characteristics most influential in that decision making. An electronic survey was distributed to voting members of promotions committees at 143 accredited allopathic medical schools in the USA. Descriptive statistics were calculated and data were analysed by gender, role, institution type and class size. Respondents included 241 voting members of promotions committees at 55 medical schools. Respondents endorsed various promotions committee roles, including acting in the best interest of learners' future patients and graduating highly qualified learners. Implementing policy was assigned lower importance. The overall pattern of responses did not indicate a predominant orientation toward an ethic of justice or care. Respondents indicated that committees have discretion to take individual student characteristics into consideration during deliberations, and that they do so in practice. Among the student characteristics with the greatest influence on decision making, professionalism and academic performance were paramount. Eighty-five per cent of participants indicated that they received no training. Promotions committee members do not regard orientations of justice and care as being mutually exclusive and endorse an array of statements regarding the committee's purpose that may conflict with one another. The considerable variance in the influence of student characteristics and the general absence of committee member training indicate a need for clear delineation of the

  9. Teachers' Roles in Shared Decision-Making in a Pakistani Community School

    Science.gov (United States)

    Salim, Zainab

    2016-01-01

    Over the past two decades, teacher participation in school decision-making has emerged as a significant theme in education reforms, gaining the attention of researchers and practitioners across different education contexts both in developed and developing countries (Lee & Nie, 2014). A supportive and participatory culture typically does not…

  10. A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

    Science.gov (United States)

    Zendehrouh, Sareh

    2015-11-01

    Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

  11. School Autonomy and Accountability: Are They Related to Student Performance? PISA in Focus. No. 9

    Science.gov (United States)

    OECD Publishing (NJ1), 2011

    2011-01-01

    In recent years, many schools have grown into more autonomous organisations and have become more accountable to students, parents and the public at large for their outcomes. PISA results suggest that, when autonomy and accountability are intelligently combined, they tend to be associated with better student performance. In countries where schools…

  12. Multicriteria methodology for decision aiding

    CERN Document Server

    Roy, Bernard

    1996-01-01

    This is the first comprehensive book to present, in English, the multicriteria methodology for decision aiding In the foreword the distinctive features and main ideas of the European School of MCDA are outlined The twelve chapters are essentially expository in nature, but scholarly in treatment Some questions, which are too often neglected in the literature on decision theory, such as how is a decision made, who are the actors, what is a decision aiding model, how to define the set of alternatives, are discussed Examples are used throughout the book to illustrate the various concepts Ways to model the consequences of each alternative and building criteria taking into account the inevitable imprecisions, uncertainties and indeterminations are described and illustrated The three classical operational approaches of MCDA synthesis in one criterion (including MAUT), synthesis by outranking relations, interactive local judgements, are studied This methodology tries to be a theoretical or intellectual framework dire...

  13. Middle school science teachers' reaction and pedagogical response to high stakes accountability: A multiple case study

    Science.gov (United States)

    Tse, Kenneth

    The purpose of this study was to understand how science teachers reacted to the high stakes accountability and standardized testing in California. In a multiple case study of middle and intermediate schools in Southern California, four research questions focused on the perceptions of secondary science teachers and how they responded to the changes in the accountability specifically geared towards science as a content area, the pedagogical skills teachers were using both outside and inside of the classroom that impact instruction, the pedagogical training received that related specifically to the content standards, the tools or impediments that existed for teachers to successfully utilize these pedagogical methods and types of support and assistance the school site administration and/or school district offered in learning about the California Science Standards and the STAR test. Interviews were conducted with multiple middle/intermediate school teachers, science department chairpersons and school site administrators to gather information about what the classroom teachers were doing pedagogically to improve student performance on the STAR tests. Moreover, the study described the issues that supported the professional development of the teacher and what schools and districts were doing to support them.

  14. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  15. Avoiding the "Inexorable Push toward Homogenization" in School Choice: Education Savings Accounts as Hedges against Institutional Isomorphism

    Science.gov (United States)

    Burke, Lindsey M.

    2016-01-01

    The assumption that rational choice dynamics will lead to diversity of school supply is at the heart of K-12 school choice arrangements. Yet as the field of school choice becomes more established, there will be the "inexorable push toward homogenization." If vouchers, tuition tax credit scholarships, and education savings accounts become…

  16. Queer(y)ing New Schooling Accountabilities through "My School": Using Butlerian Tools to Think Differently about Policy Performativity

    Science.gov (United States)

    Gowlett, Christina

    2015-01-01

    This article takes the role of provocateur to "queer(y)" the rules of intelligibility surrounding new schooling accountabilities. Butler's work is seldom used outside the arena of gender and sexualities research. A "queer(y)ing" methodology is subsequently applied in a context very different to where it is frequently…

  17. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    Science.gov (United States)

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  18. Decision-Making as a Struggle and a Play: On Alternative Rationalities in Schools as Organizations

    Science.gov (United States)

    Salo, Petri

    2008-01-01

    In this article an alternative interpretation of the functions of decision-making and the inherent activities at teachers' meetings at schools are presented. The metaphor of "play" is introduced in order to make the teachers' actions during decision-making comprehensible, not only for outsiders, but more importantly for "involved insiders", such…

  19. The Role of Research and Analysis in Resource Allocation Decisions

    Science.gov (United States)

    Lea, Dennis; Polster, Patty Poppe

    2011-01-01

    In a time of diminishing resources and increased accountability, it is important for school leaders to make the most of every dollar they spend. One approach to ensuring responsible resource allocation is to closely examine the organizational culture surrounding decision making and provide a structure and process to incorporate research and data…

  20. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  1. Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

    OpenAIRE

    Steven M. Smith; Sonja Novkovic; John Maddocks

    2011-01-01

    This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...

  2. Urban High School Students' Perspectives about Sexual Health Decision-Making: The Role of School Culture and Identity

    Science.gov (United States)

    Brotman, Jennie S.; Mensah, Felicia Moore

    2013-01-01

    Studies across fields such as science education, health education, health behavior, and curriculum studies identify a persistent gap between the aims of the school curriculum and its impact on students' thinking and acting about the real-life decisions that affect their lives. The present study presents a different story from this predominant…

  3. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  4. Schools' Responses to Voucher Policy: Participation Decisions and Early Implementation Experiences in the Indiana Choice Scholarship Program

    Science.gov (United States)

    Austin, Megan J.

    2015-01-01

    Little is known about the supply side of voucher programs, despite schools' central role in program effectiveness. Using survey and interview data on the Indiana Choice Scholarship Program (ICSP), I analyze schools' participation decisions and early implementation experiences to understand better how schools respond to program regulations. I find…

  5. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

  6. Parents' Networking Strategies: Participation of Formal and Informal Parent Groups in School Activities and Decisions

    Science.gov (United States)

    Wanat, Carolyn L.

    2010-01-01

    This case study examined parent groups' involvement in school activities and their participation in decision making. Research questions included the following: (1) What is the nature of parent groups in schools? (2) What activities and issues gain parent groups' attention and participation? (3) How do parent groups communicate concerns about…

  7. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  8. Everyday and medical life choices: decision-making among 8- to 15-year-old school students.

    Science.gov (United States)

    Alderson, P

    1992-01-01

    How much do young patients expect to be involved in medical decisions affecting them? We are investigating this question during interviews with 8- to 15-year-olds having orthopaedic surgery. Many youngsters taking part in our research project on consent to surgery are more than usually dependent on their parents. We wondered how their views would compare with those of their peers at school. This paper reports a schools survey carried out as a background to the research with young people in hospital. Students in seven schools answered questionnaires on choices about late-night television viewing, new friends, timing homework, seeing their family doctor and consenting to surgery. They were asked about agreement with their parents, how they negotiate disagreement, and when they think they were/will be old enough to make everyday and medical decisions without their parents' help.

  9. Accountability Synopticism: How a Think Tank and the Media Developed a Quasimarket for School Choice in British Columbia

    Science.gov (United States)

    Simmonds, Michael; Webb, P. Taylor

    2013-01-01

    This paper describes how a locally developed school ranking system affected student enrolment patterns in British Columbia over time. In developing an annual school "report card" that was published in newspapers and online, the Vancouver-based Fraser Institute created a marketplace for school choice by devising an accountability scheme…

  10. High School Exit Exams and Dropout in an Era of Increased Accountability

    Science.gov (United States)

    Hemelt, Steven W.; Marcotte, Dave E.

    2013-01-01

    A key form of student-level accountability is the requirement for students to pass high school exit exams (HSEEs) in order to receive a diploma. In this paper, we examine the impact of HSEEs on dropout during a period when these exams became more common and rigorous. Further, we study whether offering alternate pathways to graduation for students…

  11. Who and What Influences School Leaders' Decisions: An Institutional Analysis of the Implementation of Universal Prekindergarten

    Science.gov (United States)

    Casto, Hope G.; Sipple, John W.

    2011-01-01

    School-community interactions facilitate connections between schools and their local surroundings; however, these relationships are subject not only to local political, economic, and social influences but also to broader political and institutional forces. Educational administrators' decisions about programming and partnering can be considered in…

  12. Introducing a Collaborative E2 (Evaluation & Enhancement) Social Accountability Framework for Medical Schools

    Science.gov (United States)

    Kirby, Jeffrey; O'Hearn, Shawna; Latham, Lesley; Harris, Bessie; Davis-Murdoch, Sharon; Paul, Kara

    2016-01-01

    Medical schools recognize that they have an important social mandate beyond their primary role to educate future physicians. The instantiation of social accountability (SA) within faculties of medicine requires intentional, effective partnering with diverse internal and external stakeholders. Despite early, promising academic work in the field of…

  13. A Common Framework in Accounting Curricula: AACSB vs. Non-AACSB Accredited Business Schools.

    Science.gov (United States)

    Nix, David E.; And Others

    1986-01-01

    Reports on a survey of 140 postsecondary accounting departments to determine significant differences between programs accredited by the American Assembly of Collegiate Schools of Business (AACSB) and those that are not. Significant variables included the offering of a graduate degree and size of the college. (CH)

  14. Investigating the Decision-Making of Response to Intervention (RtI) Teams within the School Setting

    Science.gov (United States)

    Thur, Scott M.

    2015-01-01

    The purpose of this study was to measure decision-making influences within RtI teams. The study examined the factors that influence school personnel involved in three areas of RtI: determining which RtI measures and tools teams select and implement (i.e. Measures and Tools), evaluating the data-driven decisions that are made based on the…

  15. Coign of Vantage and Action: Considering California's Local Accountability and School Finance Plans for English Learners

    Science.gov (United States)

    Vasquez Heilig, Julian; Romero, Lisa S.; Hopkins, Megan

    2017-01-01

    Local control has been a bedrock principle of public schooling in America since its inception. In 2013, the California Legislature codified a new local accountability approach for school finance. An important component of the new California Local Control Funding Formula (LCFF) approach is a focus on English learners (ELs). The law mandates that…

  16. Factors Affecting Christian Parents' School Choice Decision Processes: A Grounded Theory Study

    Science.gov (United States)

    Prichard, Tami G.; Swezey, James A.

    2016-01-01

    This study identifies factors affecting the decision processes for school choice by Christian parents. Grounded theory design incorporated interview transcripts, field notes, and a reflective journal to analyze themes. Comparative analysis, including open, axial, and selective coding, was used to reduce the coded statements to five code families:…

  17. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  18. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    Science.gov (United States)

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  19. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  20. 78 FR 42699 - Application for Review of a Decision of the Wireline Competition Bureau by Dooly County School...

    Science.gov (United States)

    2013-07-17

    ...] Application for Review of a Decision of the Wireline Competition Bureau by Dooly County School System; Schools... part and dismisses in part an Application for Review filed by the Dooly County School System and... applications for review arising from Universal Service Administrative Company-related proceedings. DATES...

  1. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  2. Affective Decision Making in Insurance Markets

    OpenAIRE

    Anat Bracha

    2004-01-01

    This paper suggests incorporating affective considerations into decision making theory and insurance decision in particular. I describe a decision maker with two internal accounts - the rational account and the mental account. The rational account decides on insurance to maximize expected (perceived) utility, while the mental account chooses risk perceptions which then affect the perceived expected utility. The two accounts interact to reach a decision which is composed of both risk perceptio...

  3. Principalship in an Indonesian School Context: Can Principal Decision-Making Styles Significantly Predict Teacher Job Satisfaction?

    Science.gov (United States)

    Hariri, Hasan; Monypenny, Richard; Prideaux, Murray

    2012-01-01

    This paper examines relationships between teacher-perceived principal decision-making styles and teacher job satisfaction in schools in Lampung Province, Indonesia. We use the General Decision-making Style instrument, the Job Satisfaction Survey and a demographic questionnaire developed for this study. Our findings show that: 12 out of the 15…

  4. Do Accountability Policies Push Teachers Out?

    Science.gov (United States)

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  5. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  6. The Decisions of Elementary School Principals: A Test of Ideal Type Methodology.

    Science.gov (United States)

    Greer, John T.

    Interviews with 25 Georgia elementary school principals provided data that could be used to test an application of Max Weber's ideal type methodology to decision-making. Alfred Schuetz's model of the rational act, based on one of Weber's ideal types, was analyzed and translated into describable acts and behaviors. Interview procedures were…

  7. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  8. An Evaluation of Factors Affecting Decision Making among 4th Grade Elementary School Students with Low Socio-Economic Status

    Science.gov (United States)

    Kaskaya, Alper; Calp, Sükran; Kuru, Oguzhan

    2017-01-01

    Decision making is one of the most important life skills. While making correct, timely, accurate and appropriate decisions lead to positive changes in one's life, making incorrect decisions may have a negative impact. It is an important issue to examine what the 4th grade students in primary school have about the decision-making ability to be…

  9. Increasing Charter School Accountability through Interventions and Closures: A Guide For State Policymakers

    Science.gov (United States)

    Gustafson, Joey; Keller, Eric; LaVallee, Robert E.; Stewart, Nichole H.

    2010-01-01

    A basic premise of charter school reform in public education is offering more autonomy in the use of funds and the design of curriculum in exchange for greater accountability in academic and financial outcomes. This premise poses a significant policy challenge for state policymakers to establish an appropriate level of regulation; charter schools…

  10. How Instructional Coaches Support Data-Driven Decision Making: Policy Implementation and Effects in Florida Middle Schools

    Science.gov (United States)

    Marsh, Julie A.; McCombs, Jennifer Sloan; Martorell, Francisco

    2010-01-01

    This article examines the convergence of two popular school improvement policies: instructional coaching and data-driven decision making (DDDM). Drawing on a mixed methods study of a statewide reading coach program in Florida middle schools, the article examines how coaches support DDDM and how this support relates to student and teacher outcomes.…

  11. Accounting Education Area Student Evaluation of Motivation and Expectations Çanakkale Onsekiz Mart University Vocational School Due to an Application

    Directory of Open Access Journals (Sweden)

    Metin ATMACA

    2014-06-01

    Full Text Available The aim of our study was to considering these issues Çanakkale Onsekiz Mart University accounting and tax applications, depending on what part of higher vocational schools of higher education students to measure expectations and motivations. Population of the study consists of 807 students in accounting and tax application departments of 7 vocational schools of Çanakkale Onsekiz Mart University. In our study, 723studentswere reached, as a means of data collection questionnaire. In the first part of the survey questions related to demographic variables found to the accounting section of the second part, students’ reasons for choosing, there are judgments to measure their expectations and motivations. According to the results, the motivation to adopt means of accounting education, accounting, education, expectations, reasons for choosing accounting and accounting education is part of the point of view of the factors is a linear correlation.

  12. The Influence of Acculturation and Enculturation on Mexican American High School Students' Decision to Apply to College

    Science.gov (United States)

    Castillo, Linda G.; Lopez-Arenas, Araceli; Saldivar, Isaac M.

    2010-01-01

    This study examined the influence of acculturation, enculturation, parental education level, financial concerns, and gender on 106 Mexican American high school students' decisions to apply to college. Results indicated that acculturation and female gender were significant predictors. Implications for interventions with Latino high school students…

  13. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  14. The Disproportionate Erosion of Local Control: Urban School Boards, High-Stakes Accountability, and Democracy

    Science.gov (United States)

    Trujillo, Tina M.

    2013-01-01

    This case study of an urban school board's experiences under high-stakes accountability demonstrates how the district leaders eschewed democratic governance processes in favor of autocratic behaviors. They possessed narrowly defined goals for teaching and learning that emphasized competitive, individualized means of achievement. Their decision…

  15. 25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

    Science.gov (United States)

    2010-04-01

    ...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

  16. Teacher Participation in School Decision-Making and Job Satisfaction as Correlates of Organizational Commitment in Senior Schools in Botswana

    Science.gov (United States)

    Mosheti, Paul Alan

    2013-01-01

    The Problem: Two major national educational challenges in Botswana are to retain teachers and recruit more. Both retention and recruitment efforts often involve issues of teacher decision-making, teacher job satisfaction, and how these correlate with commitment to the school organization. Little was known about Botswana teachers' views on these…

  17. The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

    OpenAIRE

    Nobes, Christopher; Stadler, Christian

    2015-01-01

    This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

  18. An Evaluation of Factors Affecting Decision Making Among 4th Grade Elementary School Students with Low Socio-Economic Status

    Directory of Open Access Journals (Sweden)

    Alper KAŞKAYA

    2017-06-01

    Full Text Available Decision making is one of the most important life skills. While making correct, timely, accurate and appropriate decisions lead to positive changes in one’s life, making incorrect decisions may have a negative impact. It is an important issue to examine what the 4th grade students in primary school have about the decision-making ability to be achieved in adolescence and what qualities 4th grade primary students should have for this skill. Evaluation of 4th grade elementary school students for developmental characteristics and qualifications they need to have to be able to gain appropriate decision making ability by puberty emerges as an important issue. Even though age 9-10 is not a period when important or life changing decisions are made, it is still considered the period that individuals start to make real decisions in their life. In this age period, we believe that attempts can be made to help children use their decision making ability more effectively by identifying factors affecting this behavior. In this regard, the aim of this study is to determine factors that have impact on children’s decision making process. This study is designed as a case study and conducted according to qualitative research approach. The study was conducted with 34 elementary school students and 3 teachers. Student interview forms developed by researchers were used to collect the data. In accordance with the data obtained, interviews were conducted with the teachers. The content analysis is included during data analysis process. In our study, we have shown that TV-media, family- close family/friends, neighborhood, the teaching process and some developmental characteristics are found to have affected children’s decision making.

  19. Local School Board Members Need Quality Public Information That Informs Decisions, Empowers Action. Don't Make Decisions in the Dark

    Science.gov (United States)

    Data Quality Campaign, 2014

    2014-01-01

    Local school board members need to be able to access and use high-quality data to make good decisions. Often this data is collected and stored locally, but information that is publicly reported by the state can provide additional value. Most state public reporting is designed to serve information needs, and are geared toward compliance with state…

  20. Principals' Decision Making in Discipline Policy Implementation: The Lutheran Schools' Perspective

    Science.gov (United States)

    Brandon, Katherine J.

    2013-01-01

    This quantitative study examines the relationship of philosophical beliefs of administrators of Lutheran schools and the influence of those beliefs on discipline decision-making styles, job satisfaction, and other factors. The study patterns the survey work from William Perry (1999) and other theorists regarding philosophy and ethics. A…

  1. History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

    Directory of Open Access Journals (Sweden)

    Plamena Nedyalkova

    2017-03-01

    Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

  2. Senegal : School Autonomy and Accountability

    OpenAIRE

    World Bank

    2012-01-01

    Senegal has accelerated the decentralization of education since 1996. Budgetary autonomy is latent. Autonomy over the management of operational budgets has been delegated to the communes, but salaries for teachers are managed at the central level. Autonomy in personnel management is latent. Both school directors and teachers are appointed at the central level. The role of the school counci...

  3. An Exploration of How Elementary School Principals Approach the Student Retention Decision Process

    Science.gov (United States)

    Martinez-Hicks, Laura M.

    2012-01-01

    This is a constructivist grounded theory study investigating how elementary principals approach the student retention decision process in their schools. Twenty-two elementary principals participated in the study using a selective or snowball sampling method. Principals worked in one of three districts in a mid-Atlantic state and had experience as…

  4. Amotivation and the Occupational Decision: An Investigation of Australian Senior High School Students

    Science.gov (United States)

    Jung, Jae Yup; McCormick, John

    2010-01-01

    This exploratory study investigated the occupational decision-related processes of senior high school students, in terms of the extent to which they may be amotivated in choosing a future occupation. Data were gathered using a newly developed questionnaire, which was largely adapted from a number of psychometrically proven instruments, and…

  5. EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

    OpenAIRE

    Radu-Daniel LOGHIN

    2014-01-01

    In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which...

  6. Assessing the Desired and Actual Levels of Teachers' Participation in Decision-Making in Secondary Schools of Ethiopia

    Science.gov (United States)

    Bademo, Yismaw; Tefera, Bekalu Ferede

    2016-01-01

    This study was conducted to assess the desired and actual levels of teachers' participation in decision-making process in Ethiopian secondary schools. For this, the study employed a cross-sectional survey design collecting data from sampled secondary school teachers (n = 258) found in Assosa Zone, Benishangual Gumuz Regional state, Ethiopia.…

  7. A Simple Economic Theory of Skill Accumulation and Schooling Decisions

    OpenAIRE

    William Blankenau; Gabriele Camera

    2006-01-01

    We propose a model of schooling that can account for the observed heterogeneity in workers' productivity and educational attainment. Identical unskilled agents can get a degree at a cost, but becoming skilled entails an additional unobservable effort cost. Individual labor can then be used as an input in pairwise production matches. Two factors affect students' desire to build human capital: degrees imperfectly signal productivity, and contract imperfections generate holdup problems. Multiple...

  8. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  9. Computerized Attendance Accounting and Emergency Assistance Communications: Viable Tools in Secondary School Administration

    Science.gov (United States)

    Roberts, Vasel W.

    1971-01-01

    In the late 1968, the Space Technology Application Office at the Jet Propulsion Laboratory (JPL) initiated a pilot study to determine whether technological aids could be developed that would help secondary school administrators cope with the volatile and chaotic situations that often accompany student activism, disorders, and riots. The study was conducted in cooperation with the Sacramento City Unified School District (SCUSD) and at the John F. Kennedy Senior High School (JFK) in Sacramento, California. The problems at JFK and in the SCUSD were identified and described to the JPL team by members of the Kennedy staff and personnel at various levels and departments within the school district. The JPL team of engineers restricted their scope to problems that appeared solvable, or at least partially solvable, through the use of technological systems. Thus far, two hardware systems have been developed for use in the school. The first, a personal emergency assistance communication system, has already been tested operationally at JFK and has met the objectives established for it. The second technological aid developed was a computerized attendance accounting system. This system has been fabricated, tested, and installed at JFK. Full-scale operational testing began in April 1971. While studies and hardware tests were in progress at JFK, contacts were made with several other schools in order that, insofar as practicable, hardware designs could allow for possible adaptation to schools other than JFK.

  10. Setting Proficiency Standards for School Leadership Assessment: An Examination of Cut Score Decision Making

    Science.gov (United States)

    Cravens, Xiu Chen; Goldring, Ellen B.; Porter, Andrew C.; Polikoff, Morgan S.; Murphy, Joseph; Elliott, Stephen N.

    2013-01-01

    Purpose: Performance evaluation informs professional development and helps school personnel improve student learning. Although psychometric literature indicates that a rational, sound, and coherent standard-setting process adds to the credibility of an assessment, few studies have empirically examined the decision-making process. This article…

  11. EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2014-06-01

    Full Text Available In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which draws from case law precedents in Zimbabwe and South Africa, two emerging common law countries which share a rich common law heritage, resulting in a set of findings relevant to the understanding of the nature of goodwill as well as an understanding of the factors which lead to early adoption of International Accounting Standards.

  12. Factors influencing teacher decisions on school, classroom, and curriculum

    Science.gov (United States)

    Crocker, Robert K.; Banfield, Helen

    This article describes a study designed to explore sources of influence on the judgments made by science teachers on school characteristics, classroom features, and properties of a science curriculum. The study had its theoretical basis in the concept that members of a social organization operate under certain functional paradigms, which govern their approach to events within the organization, and particularly to the implementation of innovations. Empirically, the study formed part of the Canadian contribution to the Second International Science Study, and was based on a survey of some 2000 Canadian teachers. The survey used an adaptation of policy capturing methodology, in which teachers were presented with variations in a hypothetical scenario designed to simulate a decision-making situation. Results suggest that teachers' judgments center around a number of factors, the primary ones being concern for student ability and interest, teaching methods, and school spirit and morale. On the other hand, variations in the scientific basis of a curriculum appear to exert little influence. The results are interpreted as indicators of the major elements of teacher functional paradigms.

  13. Separating Wheat from Chaff: How Secondary School Principals' Core Values and Beliefs Influence Decision-Making Related to Mandates

    Science.gov (United States)

    Larsen, Donald E.; Hunter, Joseph E.

    2014-01-01

    Research conducted by Larsen and Hunter (2013, February) identified a clear pattern in secondary school principals' decision-making related to mandated change: more than half of participants' decisions were based on core values and beliefs, requiring value judgments. Analysis of themes revealed that more than half of administrative decisions…

  14. To Market, to Market: An Historic Account of How Schools Have Marketed Themselves over the Past 150 Years

    Science.gov (United States)

    Hooper, Carole

    2011-01-01

    This article provides an historical account of how fee-charging Victorian schools have marketed themselves over the past 150 years (via the use of advertisements, brochures, and prospectuses) in order to promote those aspects of schooling believed to be of most importance to potential customers (parents). While some of the features--most notably…

  15. Frontal theta accounts for individual differences in the cost of conflict on decision making.

    Science.gov (United States)

    Pinner, John F L; Cavanagh, James F

    2017-10-01

    Cognitive conflict is often experienced as a difficult, frustrating, and aversive state. Recent studies have indicated that conflict acts as an implicit cost during learning, valuation, and the instantiation of cognitive control. Here we investigated if an implicit manipulation of conflict also influences explicit decision making to risk. Participants were required to perform a Balloon Analogue Risk Task wherein the virtual balloon was inflated by performing a flankers task. By varying the percent of incongruent flanker trials between balloons, we hypothesized that participants would pump the balloon fewer times in conditions of higher conflict and that frontal midline theta would account for significant variance in this relationship. Across two studies, we demonstrate that conflict did not elicit reliable behavioral changes in this task across participants. However, individual differences in frontal theta power accounted for significant variance by predicting diminished balloon pumps. Thus, while conflict costs may act as investments to some individuals (invigorating behavior), it is aversive to others (diminishing behavior), and frontal midline theta power accounts for these varying behavioral tendencies between individuals. These findings demonstrate how frontal midline theta is not only a candidate mechanism for implementing cognitive control, but it is sensitive to the inherent costs therein. Copyright © 2017 Elsevier B.V. All rights reserved.

  16. Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2014-10-01

    Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

  17. Journey to Becoming a Neonatal Nurse Practitioner: Making the Decision to Enter Graduate School.

    Science.gov (United States)

    Brand, M Colleen; Cesario, Sandra K; Symes, Lene; Montgomery, Diane

    2016-04-01

    Neonatal nurse practitioners (NNPs) play an important role in caring for premature and ill infants. Currently, there is a shortage of NNPs to fill open positions. Understanding how nurses decide to become NNPs will help practicing nurse practitioners, managers, and faculty encourage and support nurses in considering the NNP role as a career choice. To describe how nurses decide to enter graduate school to become nurse practitioners. A qualitative study using semistructured interviews to explore how 11 neonatal intensive care unit nurses decided to enter graduate school to become NNPs. Key elements of specialization, discovery, career decision, and readiness were identified. Conditions leading to choosing the NNP role include working in a neonatal intensive care unit and deciding to stay in the neonatal area, discovering the NNP role, deciding to become an NNP, and readiness to enter graduate school. Important aspects of readiness are developing professional self-confidence and managing home, work, and financial obligations and selecting the NNP program. Neonatal nurse practitioners are both positive role models and mentors to nurses considering the role. Unit managers are obligated to provide nurses with opportunities to obtain leadership skills. Faculty of NNP programs must be aware of the impact NNP students and graduates have on choices of career and schools. Exploring the decision to become an NNP in more geographically diverse populations will enhance understanding how neonatal intensive care unit nurses decide to become NNPs.

  18. High School Students Debate the Use of Embryonic Stem Cells: The Influence of Context on Decision-Making

    Science.gov (United States)

    Molinatti, Gregoire; Girault, Yves; Hammond, Constance

    2010-01-01

    The present study analyzes decision-making and argumentation by high school students in a debate situation on a socioscientific issue, the use of embryonic stem cells in research and therapy. We tested the influence on the debates of two different contexts. Adolescent students at the high school level in the same grade (mean age 16.4 years) from…

  19. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    Science.gov (United States)

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  20. A Diagnosis of English Language Teaching in Public Elementary Schools in Pasto, Colombia

    Directory of Open Access Journals (Sweden)

    Jesús Alirio Bastidas

    2011-12-01

    Full Text Available English teaching in Colombian primary schools became a requirement because of the promulgation of the Law of Education in 1994. Taking into account that this decision produced some difficulties in the schools, a study was conducted to diagnose the state of English language teaching in primary schools in Pasto, Colombia. Data were gathered through classroom observation, a questionnaire, and interviews. The results showed that teachers are not well versed either in methodology or in the command of the English language; there was no English syllabus; didactic materials were nonexistent; and the children’s lack of motivation was the most critical problem. Teachers, institutions and the government have to take into account these findings in order to improve English learning in primary schools.

  1. Concept of accounting high-school course book for the specialization "Public Administration"

    OpenAIRE

    Baranová, Petra

    2015-01-01

    This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for thi...

  2. 17 CFR 1.16 - Qualifications and reports of accountants.

    Science.gov (United States)

    2010-04-01

    ... responsibility for maintenance of the accounting records, including accounting classification decisions, of such... (g)(2) are those which occur at the decision-making level, i.e., between personnel of the applicant... accountant with respect to the financial statements and schedules covered by the report and the accounting...

  3. DECISION IN ACCOUNTING USING TOOLS IT&C

    Directory of Open Access Journals (Sweden)

    MARES MARIUS DANIEL

    2014-07-01

    Full Text Available Taking a management decision is usually a complex endeavour with many stages. Gathering and assimilating information supposes perception processes based on attitudes which are determined by the values and fundamental beliefs of the individual. These values and beliefs are in a large degree tributary to the national culture to which we belong. The role of cultural particularities in forming perceptions becomes a priority of the economic agents, the manager being the catalyst of information, involved in the integration, administering and updating pertinent information, from the thousands of data available by using IT&C. The quality of the decision depends on the qualities, knowledge and aptitudes of the manager, and this is why it is a good idea to attract a greater number of specialists in the decisional process.

  4. TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

    Directory of Open Access Journals (Sweden)

    Vadim Alexandrovich Lomazov

    2013-10-01

    Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

  5. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  6. Adequacy, Accountability, Autonomy and Equity in a Middle Eastern School Reform: The Case of Qatar

    Science.gov (United States)

    Guarino, Cassandra M.; Tanner, Jeffery C.

    2012-01-01

    This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and…

  7. Transformation of accounting business processes in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsyshen

    2016-12-01

    Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

  8. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  9. Internal Control Environment Forces and Financial Reporting Decisions Made by Financial Accountants. The 1999 Delta Pi Epsilon Doctoral Research Award.

    Science.gov (United States)

    D'Aquila, Jill M.

    2000-01-01

    Responses from 188 certified public accountants indicated that those who perceived an organizational tone fostering ethical behavior were more likely to report financial information fairly. When presented with six ethical dilemmas, they made decisions that resulted in misrepresented information for an average of 1.5 dilemmas. (SK)

  10. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  11. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  12. Parent Evaluations of Traditional and Consumer-Focused School Psychoeducational Reports

    Science.gov (United States)

    Hite, John F.

    2017-01-01

    Completion of pyschoeducational reports account for a significant amount of school psychologists' time. The report findings are often used to make high stakes educational decisions about the child. Parents are one of the main consumers of psychoeducational reports and expected to use the information contained in them to participate in making…

  13. Back to school: drop-out and return to school among youth in Mexico City

    Directory of Open Access Journals (Sweden)

    Emilio Blanco Bosco

    2014-09-01

    Full Text Available This paper addresses the return to school among youngsters in Mexico City that had dropped out of school at some point between the beginning of elementary school and the end of upper secondary level. More than a quarter of these youngsters returned to school, which supports the idea that quitting school does not equal to the end of the educational career. There is a significant association between the socioeconomic origin and the probability of an individual returning to school, although weaker (and in the opposite direction than correlation with the probability of dropping out. Complex, non-linear patterns were found between the return and the moment when the drop out occurred, which questions mainstream theories about educational decisions. It was also found that an important proportion of those who returned to school completed upper secondary education, particularly remarkable among youngsters of lower social origins. The evidence supports the idea of considering both the effects of the social structure and the individual agency, and particularly to take into account the actors’ rationality.

  14. MANAGEMENT ACCOUNTING – A CHALLENGE TO THE ACCOUNTING THEORY AND PRACTICE IN THE BANKING SECTOR

    Directory of Open Access Journals (Sweden)

    Liliya Rangelova-Petkova

    2017-03-01

    Full Text Available Adequate management of the bank requires its directors not only to understand well the financial standing of the institution, but also to plan and control operational processes and to make managerial decisions on the effective allocation and use of the available resources. In this regard the tasks of accounting are expressed not only in the functions of registration of already passed business operations, but also in the providing of information to justify management decisions and to supervise their implementation. In the foreground of similar situations the need reveals to improve information provision of the management and to maintain its decisions with reliable accounting and operational information.

  15. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  16. An object-oriented model for ex ante accounting information

    NARCIS (Netherlands)

    Verdaasdonk, P.J.A.

    2003-01-01

    Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require

  17. Evaluation of Farm Accounting Software. Improved Decision Making.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

  18. Decision rule classifiers for multi-label decision tables

    KAUST Repository

    Alsolami, Fawaz; Azad, Mohammad; Chikalov, Igor; Moshkov, Mikhail

    2014-01-01

    for decision tables from UCI Machine Learning Repository and KEEL Repository show that rule heuristics taking into account both coverage and uncertainty perform better than the strategies taking into account a single criterion. © 2014 Springer International

  19. Saving Time with Automated Account Management

    Science.gov (United States)

    School Business Affairs, 2013

    2013-01-01

    Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…

  20. Teaching Special Decisions in a Lean Accounting Environment

    Science.gov (United States)

    Haskin, Daniel

    2010-01-01

    Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

  1. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  2. Multiple Measures Accountability Systems: A Perspective from Vermont

    Science.gov (United States)

    Fowler, Amy

    2018-01-01

    In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

  3. Risk-Based Educational Accountability in Dutch Primary Education

    Science.gov (United States)

    Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

    2015-01-01

    A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

  4. School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

    Science.gov (United States)

    van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

    2006-01-01

    For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

  5. The Relationship of Career Decision-Making Self-Efficacy, Vocational Identity, and Career Exploration Behavior in African American High School Students

    Science.gov (United States)

    Gushue, George V.; Scanlan, Kolone R. L.; Pantzer, Karen M.; Clarke, Christine P.

    2006-01-01

    This study explores the relationship between the social cognitive construct of career decision-making self-efficacy and the outcome variables of vocational identity and career exploration behaviors in a sample of 72 urban African American high school students. The results indicate that higher levels of career decision-making self-efficacy are…

  6. The (Positive) Effect of Macroeconomic Crises on the Schooling and Employment Decisions of Children in a Middle-Income Country.

    Science.gov (United States)

    Schady, Norbert R.

    This paper analyzes the effects of the 1988-1992 macroeconomic crisis in Peru on the schooling and employment decisions taken by school-aged children in urban areas. It discusses the Peruvian setting during this period and describes the data used in the analysis and the econometric specification. Two basic findings were made: (1) there was no…

  7. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  8. School Climate and Dropping Out of School in the Era of Accountability

    Science.gov (United States)

    Kotok, Stephen; Ikoma, Sakiko; Bodovski, Katerina

    2016-01-01

    Using data from the High School Longitudinal Study of 2009 (HSLS:09)--a large nationally representative sample of US high school students--we employed multilevel structural equation modeling (SEM) to examine the relationship between school characteristics and the likelihood that a student will drop out of high school. We used a multifaceted…

  9. Evaluating Accounting Software in Secondary Schools.

    Science.gov (United States)

    Chalupa, Marilyn

    1988-01-01

    The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

  10. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  11. SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Stanislava Pancheva

    2016-06-01

    Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

  12. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  13. Endodontic retreatment decisions: no consensus.

    Science.gov (United States)

    Aryanpour, S; Van Nieuwenhuysen, J P; D'Hoore, W

    2000-05-01

    The objectives of the present study were to: (i) evaluate the consensus, if any, amongst dental schools, students and their instructors managing the same clinical cases, all of which involved endodontically treated teeth; and (ii) determine the predominant proposed treatment option. Final year students, endodontic staff members and instructors of 10 European dental schools were surveyed as decision makers. Fourteen different radiographic cases of root canal treated teeth accompanied by a short clinical history were presented to them in a uniform format. For each case the decision makers were requested to: (i) choose only one out of nine treatment alternatives proposed, from 'no treatment' to 'extraction' via 'retreatment' and 'surgery' (ii) assess on two 5-point scales: the difficulty of making a decision, and the technical complexity of the retreatment procedure. The results indicate wide inter- and also intra-school disagreements in the clinical management of root canal treated teeth. Analysis of variance showed that the main source of variation was the 'school effect', explaining 1.8% (NS) to 18.6% (P < 0.0001) of the treatment variations. No other factor explained as much variance. Decision difficulty was moderately correlated to technical complexity (Pearsons' r ranging from 0.19 to 0.35, P < 0.0001). No clear consensus occurred amongst and within dental schools concerning the clinical management of the 14 cases. The lack of consensus amongst schools seems to be due mainly to chance or uncertainty, but can be partly explained by the 'school effect'.

  14. Accounting for Uncertainty in Decision Analytic Models Using Rank Preserving Structural Failure Time Modeling: Application to Parametric Survival Models.

    Science.gov (United States)

    Bennett, Iain; Paracha, Noman; Abrams, Keith; Ray, Joshua

    2018-01-01

    Rank Preserving Structural Failure Time models are one of the most commonly used statistical methods to adjust for treatment switching in oncology clinical trials. The method is often applied in a decision analytic model without appropriately accounting for additional uncertainty when determining the allocation of health care resources. The aim of the study is to describe novel approaches to adequately account for uncertainty when using a Rank Preserving Structural Failure Time model in a decision analytic model. Using two examples, we tested and compared the performance of the novel Test-based method with the resampling bootstrap method and with the conventional approach of no adjustment. In the first example, we simulated life expectancy using a simple decision analytic model based on a hypothetical oncology trial with treatment switching. In the second example, we applied the adjustment method on published data when no individual patient data were available. Mean estimates of overall and incremental life expectancy were similar across methods. However, the bootstrapped and test-based estimates consistently produced greater estimates of uncertainty compared with the estimate without any adjustment applied. Similar results were observed when using the test based approach on a published data showing that failing to adjust for uncertainty led to smaller confidence intervals. Both the bootstrapping and test-based approaches provide a solution to appropriately incorporate uncertainty, with the benefit that the latter can implemented by researchers in the absence of individual patient data. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  15. The Relationship Between Implementation of School-Wide Positive Behavior Intervention and Supports and Performance on State Accountability Measures

    Directory of Open Access Journals (Sweden)

    Adriana M. Marin

    2013-10-01

    Full Text Available This study examined data from 96 schools in a Southeastern U.S. state participating in training and/or coaching on School-Wide Positive Behavioral Interventions and Supports (SWPBIS provided by the State Personnel Development Grant (SPDG in their state. Schools studied either received training only (“non-intensive” sites or training and on-site coaching (“intensive” sites. Fidelity of implementation was self-evaluated by both types of schools using the Benchmarks of Quality (BOQ. Some schools were also externally evaluated using the School-Wide Evaluation Tool (SET, with those scoring 80% or higher determined “model sites.” Using an independent sample t-test, analyses revealed statistically significant differences between intensive and nonintensive schools’ Quality of Distribution Index (QDI scores and between model sites and nonmodel sites on QDI scores. Correlations were performed to determine whether the fidelity of implementation of SWPBIS as measured by the BOQ was related to any of the state’s accountability measures: performance classification, QDI, or growth.

  16. Assessment of primary school students’ decision-making related to tactical contexts

    Directory of Open Access Journals (Sweden)

    David Guitiérrez

    2012-07-01

    Full Text Available The purpose of this study was to assess and understand prior tactical knowledge and game performance as well as the relationship between the different components of game performance in invasion games. The participants (N = 22; girls: 13; boys: 9 were Physical Education students (ages: 11-12 with a low expertise in invasion games (they were selected among those with no other background in invasion games than PE lessons. Their game performance was videotaped, after which measures of motor execution and cognitive components were developed from observational analysis. Decision- making was measured on two levels: a decision-making restricted to the performance of technical-tactical skills; and b decision-making focused on adapting to the offensive tactical contexts of the game. Participants played an eight-minute-long 4-versus-4 generic invasion game. The latter was designed to meet both developmental needs and previous learning, so interference between motor execution ability and decision-making performance was minimized. The findings revealed that these students already had a basic concept of offensive and defensive game situations, both on-the-ball and off-the-ball. No significant differences were found between players’ performance in penetrating-the-defense contexts and in those where they kept ball possession. The findings additionally highlighted the existence of significant relationships between decision-making and skill execution in getting open, tackling, marking off-ball and double teaming. Other links between game performance components are discussed throughout the paper. The importance of assessing game performance taking into account tactical contexts is also supported (Gutiérrez, González, García-López, & Mitchell, 2011, as well as some of the GCA pedagogical principles, e.g. the use of modified games (Oslin & Mitchell, 2006.

  17. Teachers' Grading Decision Making

    Science.gov (United States)

    Isnawati, Ida; Saukah, Ali

    2017-01-01

    This study investigated teachers' grading decision making, focusing on their beliefs underlying their grading decision making, their grading practices and assessment types, and factors they considered in grading decision making. Two teachers from two junior high schools applying different curriculum policies in grade reporting in Indonesian…

  18. The effect of accountability on loss aversion.

    Science.gov (United States)

    Vieider, Ferdinand M

    2009-09-01

    This paper investigates the effect of accountability-the expectation on the side of the decision maker of having to justify his/her decisions to somebody else-on loss aversion. Loss aversion is commonly thought to be the strongest component of risk aversion. Accountability is found to reduce the bias of loss aversion. This effect is explained by the higher cognitive effort induced by accountability, which triggers a rational check on emotional reactions at the base of loss aversion, leading to a reduction of the latter. Connections to dual-processing models are discussed.

  19. Accounting Principles 30G. Interim Guide.

    Science.gov (United States)

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  20. 78 FR 37598 - Missing Participants in Individual Account Plans

    Science.gov (United States)

    2013-06-21

    ... information from the public to assist it in making decisions about implementing a new program to deal with... allocated to such participant's account.'' Before making decisions about implementing a missing participants... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY...

  1. User-Oriented Project Accounting System.

    Science.gov (United States)

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  2. Decisions, dopamine, and degeneracy in complex biological systems

    Directory of Open Access Journals (Sweden)

    Regan CM

    2014-01-01

    Full Text Available Ciaran M Regan School of Biomolecular and Biomedical Science, UCD Conway Institute, University College Dublin, Belfield, Dublin, Ireland Abstract: The neurobiological and computational analysis of value-based decision-making rests within the domain of neuroeconomics which has the goal of providing a biological account of human behavior relevant to both natural and social sciences. This review proposes a framework to investigate different aspects of the theoretical and molecular neurobiology of decision-making. In order to learn how to make good decisions, the brain needs to compute a separate value signal that measures the desirability of the outcomes that were generated by its previous decisions. The framework presented here combines aspects of current ideas relating to information processing by the hippocampal formation and how these relate to the phasic midbrain dopaminergic firing that occurs in response to the spatial and motivational aspects of rewarding events in the environment. The activities of hippocampal ensembles are considered to reflect a continuous updating process for attended experiences, defining both regular and irregular stimuli, environments, and actions, that are rapidly encoded as schemas into pre-existing knowledge bases. Keywords: hippocampus, schemas, synapse assemblies, cell assemblies, synapse plasticity

  3. Federal Policy and the Teacher Labor Market: Exploring the Effects of NCB School Accountability on Teacher Turnover

    Science.gov (United States)

    Sun, Min; Saultz, Andrew; Ye, Yincheng

    2017-01-01

    The media suggest that accountability pressure increases teacher stress and drives teachers away from teaching, resulting in teachers leaving disadvantaged schools that serve larger proportions of poor and minority students. However, no prior work has systematically examined the changes in the national trends of teacher turnover in response to No…

  4. Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

    Science.gov (United States)

    Travers, E M

    1996-01-01

    Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

  5. A Decision Making Account for the Cognitive Processing of Demorgan´S Laws

    Directory of Open Access Journals (Sweden)

    Razumiejczyk, Eugenia

    2010-07-01

    Full Text Available The aim of this contribution is to propose a preliminary account for the intuitive recognition of the logical equivalences attributed to Augustus DeMorgan. Such equivalences concerned with the negation of conjunctions and disjunctions have been previoulsy studied only in the context of syllogistic tasks, but not from the perspective of decision making. An on-line exploratory study was conducted to test two hypotheses. The first hypothesis states that DeMorgan´s law for the negation of conjunctions is easier to recognize than the corresponding law for the disjunctions case. The second hypothesis states that spontaneous errors in the recognition of DeMorgan´s laws follow a cognitive pattern. The results obtained for the first hypothesis suggest that the disjunctions case is more intuitive than the conjunctions case. An heuristic explanation for such unexpected result is suggested. The second hypothesis testing results suggest that the observed errors are not random. Suggestions for future research are proposed.

  6. Influence Business Strategy On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani

    2015-01-01

    Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

  7. Improved learning in U.S. history and decision competence with decision-focused curriculum.

    Directory of Open Access Journals (Sweden)

    David Jacobson

    Full Text Available Decision making is rarely taught in high school, even though improved decision skills could benefit young people facing life-shaping decisions. While decision competence has been shown to correlate with better life outcomes, few interventions designed to improve decision skills have been evaluated with rigorous quantitative measures. A randomized study showed that integrating decision making into U.S. history instruction improved students' history knowledge and decision-making competence, compared to traditional history instruction. Thus, integrating decision training enhanced academic performance and improved an important, general life skill associated with improved life outcomes.

  8. The Role of Censorship in School

    Science.gov (United States)

    Petress, Ken

    2005-01-01

    School authorities face great complexities and inevitable challenges when deciding to make or not to make censorship decisions in schools. Matters of educational content, age level, acceptability by parents and communities, and appropriateness in the school setting are among the decisions having to be made. When school official decisions result in…

  9. Financial accountability: the principal or the school governing body ...

    African Journals Online (AJOL)

    The Schools Act 84 of 1996 prescribes how a school should manage its funds. It also provides guidelines for the school governing body and the principal on their roles and responsibilities in managing the finances of the school. However, there are school governing bodies and principals that have little knowledge of the ...

  10. Ethical Dilemmas for School Administrators

    Science.gov (United States)

    Denig, Stephen J.; Quinn, Terrence

    2001-01-01

    Schools are ethical organizations. The daily schedule of educational administrators is filled with ethical dilemmas and moral decisions. As reflective practitioners, school leaders know that the decisions that are made and the values that underlie those decisions are filled with moral implications for the entire school community. In this paper,…

  11. Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions

    Science.gov (United States)

    Fischer, Mary; Marsh, Treba; Hunt, George L.

    2013-01-01

    This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

  12. Game Performance Decisions of International Baccalaureate Students in Korea and Students in a Traditional American High School

    Science.gov (United States)

    Everhart, Brett; Everhart, Kim; Everhart, Tyler

    2016-01-01

    The educational experiences of students engaged in different contexts of learning, particularly curriculum delivered and international travel and residence experiences may be related to problem-solving skills and game decisions and efficiency of high school students engaged in modified game play during physical education class. This study explores…

  13. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    Science.gov (United States)

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  14. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

    Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

  15. A Study of Perceived Leadership Styles as It Affects the Decision-Making Process Employed by Eleven Catholic School Principals in South Texas

    Science.gov (United States)

    Agbakoba, Mary Olivia

    2017-01-01

    Catholic School principals play an important role in the development of students' spiritual, social, and academic wellbeing. Consequently, in order to improve students' spiritual, social, and academic skill, it is vital to study the perceived leadership styles and decision-making of Catholic School Principals. Research questions include: "Is…

  16. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    Science.gov (United States)

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  17. School Violence and Its Effect on the Constitutionality of Public School Uniform Policies.

    Science.gov (United States)

    Starr, Jennifer

    2000-01-01

    The Arizona Court of Appeals, in the first court decision regarding public school uniform policies, held that mandatory school uniforms do not violate students' First Amendment rights. Discusses the Arizona decision and its effect on the structuring of school uniform policies and their potential successful institution at the high school level. (31…

  18. Effects of Student Participation in Decision Making at School. A Systematic Review and Synthesis of Empirical Research

    Science.gov (United States)

    Mager, Ursula; Nowak, Peter

    2012-01-01

    This article reviews empirical research on the effects of student participation in school decision-making processes. Out of 3102 searched citations, a total of 32 publications met the inclusion criteria. The qualitative analyses employed in this review yielded a typology of student participation, a categorisation of the diverse effects of student…

  19. Intellectual Capital Based Management Accounting System For Creative City

    Directory of Open Access Journals (Sweden)

    Daryanto Hesti Wibowo

    2015-08-01

    Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

  20. The Influence of Test-Based Accountability Policies on Early Elementary Teachers: School Climate, Environmental Stress, and Teacher Stress

    Science.gov (United States)

    Saeki, Elina; Segool, Natasha; Pendergast, Laura; von der Embse, Nathaniel

    2018-01-01

    This study examined the potential influence of test-based accountability policies on school environment and teacher stress among early elementary teachers. Structural equation modeling of data from 541 kindergarten through second grade teachers across three states found that use of student performance on high-stakes tests to evaluate teachers…

  1. Accountability Strain, College Readiness Drain: Sociopolitical Tensions Involved in Maintaining a College-Going Culture in a High "Minority", High Poverty, Texas High School

    Science.gov (United States)

    Welton, Anjale; Williams, Montrischa

    2015-01-01

    Currently school reform discourse encourages states to adopt college readiness standards. Meanwhile, federal and state accountability and related mandated reforms remain a policy concern. As such, it is important to examine the interplay between accountability and the establishment of a college-going culture in high "minority", high…

  2. Self-Efficacy as a Predictor of Career Decision Making among Secondary School Students in Busia County, Kenya

    Science.gov (United States)

    Ogutu, Joel Peter; Odera, Peter; Maragia, Samuel N.

    2017-01-01

    The most common constrain to career progression among youth in Kenya is the inability to make informed career decisions. Majority of high school students suffer from excitement for attaining university degree self-actualization rather than taking up career that enhances development of talents and skills that are job market driven. This study aimed…

  3. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

    OpenAIRE

    Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

    2014-01-01

    The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

  4. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  5. Motivated information processing and group decision-making : Effects of process accountability on information processing and decision quality

    NARCIS (Netherlands)

    Scholten, Lotte; van Knippenberg, Daan; Nijstad, Bernard A.; De Dreu, Carsten K. W.

    Integrating dual-process models [Chaiken, S., & Trope, Y. (Eds.). (1999). Dual-process theories in social psychology. NewYork: Guilford Press] with work on information sharing and group decision-making [Stasser, G., & Titus, W. (1985). Pooling of unshared information in group decision making: biased

  6. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  7. The Influence of the 'Organisation' on the Logics of Action-Pervading Disciplanary Decision Making: The Case of the Institute of Chartered Accountants in Ireland (ICAI)

    NARCIS (Netherlands)

    Canning, M.; O'Dwyer, B.

    2006-01-01

    Purpose - This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal

  8. School-Based Budgeting: Increasing Influence and Information at the School Level in Rochester, New York.

    Science.gov (United States)

    Moser, Michelle

    1998-01-01

    Using survey and interview responses, examines school members' perceptions of school autonomy over budget decisions, availability of budget information at the school level, and members' willingness to engage in shared decision making in Rochester, New York. Results suggest there are implementation barriers in Rochester pilot schools. Participants…

  9. Adequacy, accountability, autonomy and equity in a Middle Eastern school reform: The case of Qatar

    Science.gov (United States)

    Guarino, Cassandra M.; Tanner, Jeffery C.

    2012-04-01

    This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and its sustainability in light of concerns that movements in these directions might be politically unfeasible. To some degree, these concerns are substantiated by the developments we trace. However, it is important to note that the reform has changed the landscape of primary and secondary education in Qatar and that many reform principles, though diluted, have been retained. This paper highlights lessons learned - both hopeful and cautionary - in the first few years of reform and presents a methodology for evaluating progress along key dimensions that can be applied to school systems in many nations.

  10. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  11. Computational Complexity and Human Decision-Making.

    Science.gov (United States)

    Bossaerts, Peter; Murawski, Carsten

    2017-12-01

    The rationality principle postulates that decision-makers always choose the best action available to them. It underlies most modern theories of decision-making. The principle does not take into account the difficulty of finding the best option. Here, we propose that computational complexity theory (CCT) provides a framework for defining and quantifying the difficulty of decisions. We review evidence showing that human decision-making is affected by computational complexity. Building on this evidence, we argue that most models of decision-making, and metacognition, are intractable from a computational perspective. To be plausible, future theories of decision-making will need to take into account both the resources required for implementing the computations implied by the theory, and the resource constraints imposed on the decision-maker by biology. Copyright © 2017 Elsevier Ltd. All rights reserved.

  12. The current account as a dynamic portfolio choice problem

    OpenAIRE

    Didier, Tatiana; Lowenkron, Alexandre

    2009-01-01

    The current account can be understood as the outcome of investment decisions made by domestic and foreign investors. These decisions can be decomposed into a portfolio rebalancing and a portfolio growth component. This paper provides empirical evidence of the importance of portfolio rebalancing for the dynamics of the current account. The authors evaluate the predictions of a partial-equil...

  13. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  14. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

    Directory of Open Access Journals (Sweden)

    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  15. The Figured Worlds of High School Science Teachers: Uncovering Three-Dimensional Assessment Decisions

    Science.gov (United States)

    Ewald, Megan

    As a result of recent mandates of the Next Generation Science Standards, assessments are a "system of meaning" amidst a paradigm shift toward three-dimensional assessments. This study is motivated by two research questions: 1) how do high school science teachers describe their processes of decision-making in the development and use of three-dimensional assessments and 2) how do high school science teachers negotiate their identities as assessors in designing three-dimensional assessments. An important factor in teachers' assessment decision making is how they identify themselves as assessors. Therefore, this study investigated the teachers' roles as assessors through the Sociocultural Identity Theory. The most important contribution from this study is the emergent teacher assessment sub-identities: the modifier-recycler , the feeler-finder, and the creator. Using a qualitative phenomenological research design, focus groups, three-series interviews, think-alouds, and document analysis were utilized in this study. These qualitative methods were chosen to elicit rich conversations among teachers, make meaning of the teachers' experiences through in-depth interviews, amplify the thought processes of individual teachers while making assessment decisions, and analyze assessment documents in relation to teachers' perspectives. The findings from this study suggest that--of the 19 participants--only two teachers could consistently be identified as creators and aligned their assessment practices with NGSS. However, assessment sub-identities are not static and teachers may negotiate their identities from one moment to the next within socially constructed realms of interpretation known as figured worlds. Because teachers are positioned in less powerful figured worlds within the dominant discourse of standardization, this study raises awareness as to how the external pressures from more powerful figured worlds socially construct teachers' identities as assessors. For teachers

  16. Perceptions of the impact of accountability on the role of principals.

    Directory of Open Access Journals (Sweden)

    James E. Lyons

    2006-06-01

    Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

  17. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  18. The Role of Management as a User of Accounting Information: Implications for Standard Setting

    OpenAIRE

    Brigitte EIERLE; Wolfgang SCHULTZE

    2013-01-01

    The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand; decision...

  19. QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

    Directory of Open Access Journals (Sweden)

    Miculescu Marius Nicolae

    2012-12-01

    Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

  20. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    Science.gov (United States)

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  1. Multi-criteria decision analysis for use in transport decision making

    DEFF Research Database (Denmark)

    the recent years that besides the social costs and benefits associated with transport other impacts that are more difficult to monetise should also have influence on the decision making process. This is in many developed countries realised in the transport planning, which takes into account a wide range......, however, commonly agreed that the final decision making concerning transport infrastructure projects in many cases will depend on other aspects besides the monetary ones assessed in a socio-economic analysis. Nevertheless, an assessment framework such as the Danish one (DMT, 2003) does not provide any...... specific guidelines on how to include the strategic impacts; it merely suggests describing the impacts verbally and keeping them in mind during the decision process. A coherent, well-structured, flexible, straight forward evaluation method, taking into account all the requirements of a transport...

  2. Hazelwood Decision: The Complete Text of the Jan. 13 U.S. Supreme Court 5-3 Decision.

    Science.gov (United States)

    Quill and Scroll, 1988

    1988-01-01

    Reprints the complete text of the January 13, 1988 United States Supreme Court decision on Hazelwood School District versus Kuhlmeier, which concerns educators' editorial control over the content of a high school newspaper produced as part of a school's journalism curriculum. (MS)

  3. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  4. STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-08-01

    Full Text Available The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined. Keywords: strategic management accounting, definition, tools, strategic management decisions.

  5. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

    OpenAIRE

    KIRLI, Mustafa; GÜMÜŞ, Harun

    2011-01-01

    To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

  6. The Importance of Accounting Information in Decision Making

    Directory of Open Access Journals (Sweden)

    Ionuț Spătărelu

    2016-01-01

    Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

  7. A pattern recognition account of decision making.

    Science.gov (United States)

    Massaro, D W

    1994-09-01

    In the domain of pattern recognition, experiments have shown that perceivers integrate multiple sources of information in an optimal manner. In contrast, other research has been interpreted to mean that decision making is nonoptimal. As an example, Tversky and Kahneman (1983) have shown that subjects commit a conjunction fallacy because they judge it more likely that a fictitious person named Linda is a bank teller and a feminist than just a bank teller. This judgment supposedly violates probability theory, because the probability of two events can never be greater than the probability of either event alone. The present research tests the hypothesis that subjects interpret this judgment task as a pattern recognition task. If this hypothesis is correct, subjects' judgments should be described accurately by the fuzzy logical model of perception (FLMP)--a successful model of pattern recognition. In the first experiment, the Linda task was extended to an expanded factorial design with five vocations and five avocations. The probability ratings were described well by the FLMP and described poorly by a simple probability model. The second experiment included (1) two fictitious people, Linda and Joan, as response alternatives and (2) both ratings and categorization judgments. Although the ratings were accurately described by both the FLMP and an averaging of the sources of information, the categorization judgments were described better by the FLMP. These results reveal important similarities in recognizing patterns and in decision making. Given that the FLMP is an optimal method for combining multiple sources of information, the probability judgments appear to be optimal in the same manner as pattern-recognition judgments.

  8. Public accountability in planning for new housing areas

    NARCIS (Netherlands)

    Kang, V.; Korthals Altes, W.K.

    2015-01-01

    Planning new housing areas involves balancing many interests and local authorities must make decisions in a way that is accountable. Formal accountability is organised differently in plan-led and development-led planning systems. In plan-led systems, accountability relates to the question of whether

  9. Modeling school choice: A comparison of public, private-independent, private-religious and home-schooled students

    Directory of Open Access Journals (Sweden)

    Clive R. Belfield

    2004-06-01

    Full Text Available U.S. students now have four choices of schooling: public schooling, private–religious schooling, private–independent schooling, and home-schooling. Of these, home-schooling is the most novel: since legalization across the states in the last few decades, it has grown in importance and legitimacy as an alternative choice. Thus, it is now possible to investigate the motivation for home-schooling, relative to the other schooling options. Here, we use two recent large-scale datasets to assess the school enrollment decision: the first is the National Household Expenditure Survey (1999, and the second is micro-data on SAT test-takers in 2001. We find that, generally, families with home-schoolers have similar characteristics to those with children at other types of school, but mother’s characteristics – specifically, her employment status – have a strong influence on the decision to home-school. Plausibly, religious belief has an important influence on the schooling decision, not only for Catholic students, but also those of other faiths.

  10. Using a Common Experience to Teach Introductory Managerial Accounting

    Science.gov (United States)

    King, Gail Hoover; McConnell, Cheryl

    2010-01-01

    Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

  11. e-Leadership of School Principals: Increasing School Effectiveness by a School Data Management System

    Science.gov (United States)

    Blau, Ina; Presser, Ofer

    2013-01-01

    In recent years, school management systems have become an important tool for effective e-leadership and data-based decision making. School management systems emphasize information flow and e-communication between teachers, students and parents. This study examines e-leadership by secondary-school principals through the Mashov school management…

  12. New approaches towards information materiality in accounting

    OpenAIRE

    Карзаева, Наталия Николаевна

    2015-01-01

    A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

  13. Induction of Ordinal Decision Trees

    NARCIS (Netherlands)

    J.C. Bioch (Cor); V. Popova (Viara)

    2003-01-01

    textabstractThis paper focuses on the problem of monotone decision trees from the point of view of the multicriteria decision aid methodology (MCDA). By taking into account the preferences of the decision maker, an attempt is made to bring closer similar research within machine learning and MCDA.

  14. Improving school governance through participative democracy and the law

    Directory of Open Access Journals (Sweden)

    Marius H Smit

    2011-01-01

    Full Text Available There is an inextricable link between democracy, education and the law. After 15 yearsofconstitutional democracy, the alarming percentage of dysfunctional schools raises questions about the efficacy of the system of local school governance. We report on the findings of quantitative and qualitative research on the democratisation of schools and the education system in North-West Province. Several undemocratic features are attributable to systemic weaknesses of traditional models of democracy as well as the misapplication of democratic and legal principles. The findings of the qualitative study confirmed that parents often misconceive participatory democracy for political democracy and misunderstand the role of the school governing body to be a political forum. Despite the shortcomings, the majority of the respondents agreed that parental participation improves school effectiveness and that the decentralised model of local school governance should continue. Recommendations to effect the inculcation of substantive democratic knowledge, values and attitudes into school governance are based on theory of deliberative democracy and principles of responsiveness, accountability and justification of decisions through rational discourse.

  15. The management of personnel records for accountability, good ...

    African Journals Online (AJOL)

    Ngulup

    decision making, planning, coordinating and controlling staff activities. ... information available in personnel records assist university administrators for ... sense, accountability focuses on the ability to account for the allocation, use, and control ...

  16. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  17. School Organizational Effectiveness and Chronic Absenteeism: Implications for Accountability

    Science.gov (United States)

    Lenhoff, Sarah Winchell; Pogodzinski, Ben

    2018-01-01

    Chronic absenteeism in K-12 schools is strongly associated with critical educational outcomes such as student achievement and graduation. Yet, the causes of chronic absenteeism are complex, with environmental, family/individual, and school factors all affecting the likelihood of a student attending school regularly. This exploratory study examines…

  18. Bayesian deterministic decision making: A normative account of the operant matching law and heavy-tailed reward history dependency of choices

    Directory of Open Access Journals (Sweden)

    Hiroshi eSaito

    2014-03-01

    Full Text Available The decision making behaviors of humans and animals adapt and then satisfy an ``operant matching law'' in certain type of tasks. This was first pointed out by Herrnstein in his foraging experiments on pigeons. The matching law has been one landmark for elucidating the underlying processes of decision making and its learning in the brain. An interesting question is whether decisions are made deterministically or probabilistically. Conventional learning models of the matching law are based on the latter idea; they assume that subjects learn choice probabilities of respective alternatives and decide stochastically with the probabilities. However, it is unknown whether the matching law can be accounted for by a deterministic strategy or not. To answer this question, we propose several deterministic Bayesian decision making models that have certain incorrect beliefs about an environment. We claim that a simple model produces behavior satisfying the matching law in static settings of a foraging task but not in dynamic settings. We found that the model that has a belief that the environment is volatile works well in the dynamic foraging task and exhibits undermatching, which is a slight deviation from the matching law observed in many experiments. This model also demonstrates the double-exponential reward history dependency of a choice and a heavier-tailed run-length distribution, as has recently been reported in experiments on monkeys.

  19. The Decision to Home School Children; Primary Parental Motivators; Primary Student Motivators

    Directory of Open Access Journals (Sweden)

    Wade Clay Smith

    2013-08-01

    Full Text Available In the USA the many parents decide to teach their children in their home. This paper explores the factors that influenced the parents’ and the students’ decisions to home school. The author conducted a series of one to one interviews with the parents and students seven factors were revealed. Once the interviews were completed and coded, each parent received a summary of her/his interview and de-identified summaries of all other interviews. Then as a group these areas of concern were discussed. The first result of these group discussions was the development of consensus definitions for the above factors and secondly an ordinal ranking of these defined factors was created.

  20. The Problems in the teaching and learning of Accounting as a ...

    African Journals Online (AJOL)

    This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for accounting at the SSC Examination ...

  1. Unspoken Playground Rules Discourage Adolescent Physical Activity in School: A Focus Group Study of Constructs in the Prototype Willingness Model.

    Science.gov (United States)

    Wheatley, Catherine M; Davies, Emma L; Dawes, Helen

    2018-03-01

    The health benefits of exercise in school are recognized, yet physical activity continues to decline during early adolescence despite numerous interventions. In this study, we investigated whether the prototype willingness model, an account of adolescent decision making that includes both reasoned behavioral choices and unplanned responses to social environments, might improve understanding of physical activity in school. We conducted focus groups with British pupils aged 12 to 13 years and used deductive thematic analysis to search for themes relating to the model. Participants described reasoned decisions about physical activity outside school and unplanned choices to be inactive during break, in response to social contexts described as more "judgmental" than in primary school. Social contexts appeared characterized by anxiety about competence, negative peer evaluation, and inactive playground norms. The prototype willingness model might more fully explain physical activity in school than reasoned behavioral models alone, indicating potential for interventions targeting anxieties about playground social environments.

  2. Machine Accounting. An Instructor's Guide.

    Science.gov (United States)

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  3. Strategic cost management as the main component of strategic management accounting

    OpenAIRE

    Ходзицька, Валентина Василівна

    2013-01-01

    The influence of cost management on making management decisions and functioning of the system of strategic management accounting was analyzed in the paper. The main aspects of the influence of strategic management accounting on making effective management decisions in the system of integrated management of business entities were highlighted. The scope of the organizational activity, covered by the strategic management accounting was described.The paper shows the orientation of strategic manag...

  4. School Nurse Perspectives regarding Their Vocational Decisions

    Science.gov (United States)

    Smith, Shirley G.; Firmin, Michael W.

    2009-01-01

    This is a phenomenological, qualitative study of 25 school nurses employed in a large, urban school district in the Midwestern section of the United States. The study's participants possess histories of professional work experiences in nursing specialties other than school nursing. Thematic analysis of the data revealed three prominent factors…

  5. ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

    OpenAIRE

    Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

    2013-01-01

    This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

  6. Sequential decisions: a computational comparison of observational and reinforcement accounts.

    Directory of Open Access Journals (Sweden)

    Nazanin Mohammadi Sepahvand

    Full Text Available Right brain damaged patients show impairments in sequential decision making tasks for which healthy people do not show any difficulty. We hypothesized that this difficulty could be due to the failure of right brain damage patients to develop well-matched models of the world. Our motivation is the idea that to navigate uncertainty, humans use models of the world to direct the decisions they make when interacting with their environment. The better the model is, the better their decisions are. To explore the model building and updating process in humans and the basis for impairment after brain injury, we used a computational model of non-stationary sequence learning. RELPH (Reinforcement and Entropy Learned Pruned Hypothesis space was able to qualitatively and quantitatively reproduce the results of left and right brain damaged patient groups and healthy controls playing a sequential version of Rock, Paper, Scissors. Our results suggests that, in general, humans employ a sub-optimal reinforcement based learning method rather than an objectively better statistical learning approach, and that differences between right brain damaged and healthy control groups can be explained by different exploration policies, rather than qualitatively different learning mechanisms.

  7. Accounting Standards: What Do They Mean?

    Science.gov (United States)

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  8. Social Influences in Sequential Decision Making.

    Directory of Open Access Journals (Sweden)

    Markus Schöbel

    Full Text Available People often make decisions in a social environment. The present work examines social influence on people's decisions in a sequential decision-making situation. In the first experimental study, we implemented an information cascade paradigm, illustrating that people infer information from decisions of others and use this information to make their own decisions. We followed a cognitive modeling approach to elicit the weight people give to social as compared to private individual information. The proposed social influence model shows that participants overweight their own private information relative to social information, contrary to the normative Bayesian account. In our second study, we embedded the abstract decision problem of Study 1 in a medical decision-making problem. We examined whether in a medical situation people also take others' authority into account in addition to the information that their decisions convey. The social influence model illustrates that people weight social information differentially according to the authority of other decision makers. The influence of authority was strongest when an authority's decision contrasted with private information. Both studies illustrate how the social environment provides sources of information that people integrate differently for their decisions.

  9. Social Influences in Sequential Decision Making

    Science.gov (United States)

    Schöbel, Markus; Rieskamp, Jörg; Huber, Rafael

    2016-01-01

    People often make decisions in a social environment. The present work examines social influence on people’s decisions in a sequential decision-making situation. In the first experimental study, we implemented an information cascade paradigm, illustrating that people infer information from decisions of others and use this information to make their own decisions. We followed a cognitive modeling approach to elicit the weight people give to social as compared to private individual information. The proposed social influence model shows that participants overweight their own private information relative to social information, contrary to the normative Bayesian account. In our second study, we embedded the abstract decision problem of Study 1 in a medical decision-making problem. We examined whether in a medical situation people also take others’ authority into account in addition to the information that their decisions convey. The social influence model illustrates that people weight social information differentially according to the authority of other decision makers. The influence of authority was strongest when an authority's decision contrasted with private information. Both studies illustrate how the social environment provides sources of information that people integrate differently for their decisions. PMID:26784448

  10. Social Influences in Sequential Decision Making.

    Science.gov (United States)

    Schöbel, Markus; Rieskamp, Jörg; Huber, Rafael

    2016-01-01

    People often make decisions in a social environment. The present work examines social influence on people's decisions in a sequential decision-making situation. In the first experimental study, we implemented an information cascade paradigm, illustrating that people infer information from decisions of others and use this information to make their own decisions. We followed a cognitive modeling approach to elicit the weight people give to social as compared to private individual information. The proposed social influence model shows that participants overweight their own private information relative to social information, contrary to the normative Bayesian account. In our second study, we embedded the abstract decision problem of Study 1 in a medical decision-making problem. We examined whether in a medical situation people also take others' authority into account in addition to the information that their decisions convey. The social influence model illustrates that people weight social information differentially according to the authority of other decision makers. The influence of authority was strongest when an authority's decision contrasted with private information. Both studies illustrate how the social environment provides sources of information that people integrate differently for their decisions.

  11. The Effects of Emotive Reasoning on Secondary School Students' Decision-Making in the Context of Socioscientific Issues

    Science.gov (United States)

    Powell, Wardell A.

    The discrepancy between what students are being taught within K-12 science classrooms and what they experience in the real world has been well documented. This study sought to explore the ways a high school biology curriculum, which integrates socioscientific issues, impacts students' emotive reasoning and their ability to evaluate evidence, make informed decisions on contemporary scientific dilemmas, and integrate scientific content knowledge in their reasoning on SSI. Both quantitative and qualitative methods were used to examine differences within and between an SSI treatment group and a comparison group as well as individual differences among students' responses over a semester of high school biology. Results indicated students used emotions largely to evaluate evidence and make decisions on contentious scientific dilemmas. In addition, the results showed students used newly gained scientific content knowledge to make logical predictions on contentious scientific issues. Statistical significance was found between groups of students in regard to their interest in the use of embryonic stem cell treatments to restore rats' vision, as well as students' abilities to evaluate evidence. Theoretical implications regarding the use of SSI in the classroom are presented.

  12. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  13. Assessing Professional Decision-Making Abilities.

    Science.gov (United States)

    McNergney, Robert; Hinson, Stephanie

    1985-01-01

    Describes Teacher Development Decision Exercises, a computer-based method of diagnosing abilities of elementary and secondary school supervisors (principals, staff developers, curriculum coordinators) to make professional preactive or planning decisions. This approval simulates assessment of supervisors' abilities to use professional knowledge to…

  14. Which factors play a role in Dutch health promotion professionals' decision to recruit actively primary schools to use a web-based smoking prevention programme?

    Science.gov (United States)

    Cremers, Henricus-Paul; Oenema, Anke; Mercken, Liesbeth; Candel, Math; de Vries, Hein

    2013-12-03

    Municipal Health Promotion Organisations (MHPOs) play an important role in promoting and disseminating prevention programmes, such as smoking prevention programmes, in schools. This study identifies factors that may facilitate or hinder MHPOs' willingness to recruit actively primary schools to use a smoking prevention programme. In 2011, 31 Dutch MHPOs were invited to recruit schools to use a smoking prevention programme. All MHPO employees involved in smoking prevention activities (n = 68) were asked to complete a questionnaire assessing psychological factors and characteristics of their organisation that might affect their decision to be involved in active recruitment of schools. T-tests and multivariate analysis of variance assessed potential differences in psychological and organisational factors between active and non-active recruiters. A total of 45 professionals returned the questionnaire (66.2%). Active recruiters (n = 12) had more positive attitudes (p = 0.02), higher self-efficacy expectations (p primary schools, compared with non-active recruiters. Organisational factors did not discriminate between active and non-active recruiters. Primarily psychological factors seem to be associated with MHPOs' decision to recruit schools actively. This indicates that creating more positive attitude, self-efficacy beliefs and formation of plans may help in getting more MHPOs involved in active recruitment procedures.

  15. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  16. Lessons Learned about Collaborative Evaluation Using the Capacity for Applying Project Evaluation (CAPE) Framework with School and District Leaders

    Science.gov (United States)

    Corn, Jenifer O.; Byrom, Elizabeth; Knestis, Kirk; Matzen, Nita; Thrift, Beth

    2012-01-01

    Schools, districts, and state-level educational organizations are experiencing a great shift in the way they do the business of education. This shift focuses on accountability, specifically through the expectation of the effective utilization of evaluative-focused efforts to guide and support decisions about educational program implementation. In…

  17. Management Accounting in School Food Service.

    Science.gov (United States)

    Bryan, E. Lewis; Friedlob, G. Thomas

    1982-01-01

    Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

  18. How to make the best decision. Philosophical aspects of clinical decision theory.

    Science.gov (United States)

    Wulff, H R

    1981-01-01

    An attempt is made to discuss some of the philosophical implications of the use of decision-analytic techniques. The probabilities of a decision analysis are subjective measures of belief, and it is concluded that clinicians base their subjective beliefs on both recorded observations and theoretical knowledge. The clinical decision maker also evaluates the consequences of his actions, and therefore clinical decision theory transcends medical science. A number of different schools of normative ethics are mentioned to illustrate the complexity of everyday decision making. The philosophical terminology is useful for the analysis of clinical problems, and it is argued that clinical decision making has both a teleological and a deontological component. The results of decision-analytic studies depend on such factors as the wealth of the country, the organization of the health service, and cultural norms.

  19. Decision rule classifiers for multi-label decision tables

    KAUST Repository

    Alsolami, Fawaz

    2014-01-01

    Recently, multi-label classification problem has received significant attention in the research community. This paper is devoted to study the effect of the considered rule heuristic parameters on the generalization error. The results of experiments for decision tables from UCI Machine Learning Repository and KEEL Repository show that rule heuristics taking into account both coverage and uncertainty perform better than the strategies taking into account a single criterion. © 2014 Springer International Publishing.

  20. "Planned Parenthood v. Clark County School District": First Amendment Rights in Public Schools Continue to Erode.

    Science.gov (United States)

    Walden, John C.

    1990-01-01

    The Ninth Circuit Court of Appeals decision in "Planned Parenthood" supported school officials who refused to publish certain advertisements in school-sponsored newspapers. Contends that school officials' desire to avoid any possible controversy was the underlying motive for the decision to not publish the advertisement. (MLF)

  1. Modelling of functional systems of managerial accounting

    Directory of Open Access Journals (Sweden)

    O.V. Fomina

    2017-12-01

    Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

  2. Research in Brief: Shared Decision Making Enhances Instructional Leadership.

    Science.gov (United States)

    Lindle, Joan Clark

    1992-01-01

    A study of three middle school principals about their instructional leadership activities before and after the establishment of shared decision making revealed an enhancement of leadership. The nature of the middle school teacher's role demands participative leadership and communication and decision making revolved around instructional issues.…

  3. Catalyst Schools' Implementation of the Learning School Approach. Catalyst Schools Research Study Report

    Science.gov (United States)

    Hammer, Patricia Cahape

    2016-01-01

    "Catalyst schools" were 28 elementary and secondary schools selected to participate in a pilot project begun in July 2014, which explored how best to support teacher professional learning through decentralization of decision making and implementation of the Learning School approach. The pilot project was the first phase in a statewide…

  4. Accounting for Marketing: Marketing Performance Through Financial Results

    OpenAIRE

    Levent KOSAN

    2014-01-01

    Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate...

  5. Maternal Household Decision-Making Autonomy and Adolescent Education in Honduras.

    Science.gov (United States)

    Hendrick, C Emily; Marteleto, Leticia

    2017-06-01

    Maternal decision-making autonomy has been linked to positive outcomes for children's health and well-being early in life in low- and middle-income countries throughout the world. However, there is a dearth of research examining if and how maternal autonomy continues to influence children's outcomes into adolescence and whether it impacts other domains of children's lives beyond health, such as their education. The goal of this study was to determine whether high maternal decision-making was associated with school enrollment for secondary school-aged youth in Honduras. Further, we aimed to assess whether the relationships between maternal autonomy and school enrollment varied by adolescents' environmental contexts and individual characteristics such as gender. Our analytical sample included 6,579 adolescents ages 12-16 living with their mothers from the Honduran Demographic and Health Survey (DHS) 2011-12. We used stepwise logistic regression models to investigate the association between maternal household decision-making autonomy and adolescents' school enrollment. Our findings suggest that adolescents, especially girls, benefit from their mothers' high decision-making autonomy. Findings suggest that maternal decision-making autonomy promotes adolescents' school enrollment above and beyond other maternal, household, and regional influences.

  6. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  7. Empirical Validation of Indices for Consideration in the Revision of Recommended Senior School Financial Accounting Textbooks in Southwestern Nigeria

    Directory of Open Access Journals (Sweden)

    Oyebode Stephen Oyetoro

    2017-12-01

    Full Text Available The study determined a significant difference in teachers’ overall evaluations of six recommended Financial Accounting Textbooks in Southwestern Nigeria. It also assessed the specific evaluation parameters that account for the difference. It adopted the survey research design. The multistage sampling technique was used to select a total of 80 teachers from 64 schools from the six states in Southwestern Nigeria. Results of data collected which were analysed using the Kruskal-Wallis (H test depicted a significant difference in teachers’ overall evaluations of the textbooks. Also, results revealed that the textbooks differ significantly on the parameters of mechanics, assessment, lesson design and instructional strategy and incorporation of technology into students’ learning. The implications of these findings were discussed and the study concluded that financial accounting textbook writers and ministry of education officials at both national and state levels should give adequate consideration for these parameters in the revision of recommended financial accounting textbooks for improved effectiveness in the realization of curricular objectives in the subject.

  8. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  9. A qualitative study of enablers and barriers influencing the incorporation of social accountability values into organisational culture: a perspective from two medical schools.

    Science.gov (United States)

    Leigh-Hunt, Nicholas; Stroud, Laura; Murdoch Eaton, Deborah; Rudolf, Mary

    2015-01-01

    Definitions of social accountability describe the obligation of medical schools to direct education, research and service activities towards addressing the priority health concerns of the population they serve. While such statements give some direction as to how the goal might be reached, it does not identify what factors might facilitate or hinder its achievement. This study set out to identify and explore enablers and barriers influencing the incorporation of social accountability values into medical schools. Semi structured interviews of fourteen senior staff in Bar Ilan and Leeds medical schools were undertaken following a literature review. Participants were recruited by purposive sampling in order to identify factors perceived to play a part in the workings of each institution. Academic prestige was seen as a key barrier that was dependent on research priorities and student selection. The role of champions was considered to be vital to tackle staff perceptions and facilitate progress. Including practical community experience for students was felt to be a relevant way in which the curriculum could be designed through engagement with local partners. Successful adoption of social accountability values requires addressing concerns around potential negative impacts on academic prestige and standards. Identifying and supporting credible social accountability champions to disseminate the values throughout research and education departments in medical and other faculties is also necessary, including mapping onto existing work streams and research agendas. Demonstrating the contribution the institution can make to local health improvement and regional development by a consideration of its economic footprint may also be valuable.

  10. Challenges with Ethical Behavior and Accountability in Leadership

    Directory of Open Access Journals (Sweden)

    Laura Thompson

    2016-04-01

    Full Text Available In terms of purpose, accountability systems are designed to apply governance, and in some cases, legislate rules, in order to impact the quality of the end result, or control the behavior of people and their environments [19]. The rules within accountability systems are usually implicit, intrinsic, very detailed, and fully known by only a few people. Education and levels of leadership are some of the main factors leading to breakdown of communication and accountability within organizational structure. However, business intelligence tools like knowledge management [11], make it easier to access, capture share information and make decisions on accountability within organizations. Strategic Misalignment occurs when decisions are made, without communication or ethical standards [13]. To address the challenges associated with accountability in for and non profit organizations, a sequential explanatory mixed method design was employed, along with action research. Participants of the study were interviewed and asked seven qualitative questions, in efforts to explain the quantitative results. The process to gather and culminate the qualitative results took approximately 6 months. Three main classifications of accountability systems were derived from the interviews; personal accountability, financial accountability, and organizational accountability [8]. To ensure the credibility of findings in the qualitative analysis, the framework for additional study with more rigor is presented here.

  11. CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

    Directory of Open Access Journals (Sweden)

    TIRAU ADRIAN IOAN

    2017-12-01

    Full Text Available Managerial accounting must be defined and analyzed as well as an integrated component in the decisionmaking process. Starting from this premise, we need to clearly highlight the role and objectives of managerial accounting. The importance of managerial accounting is highlighted by the challange that economic entities have to respond, to develop and substantiate optimal decisions and know how to select new initiatives to refocus their own activity. The important role played by managerial accounting and the calculation of costs in the decision-making process outlines the objectives of the research theme, objectives which, in order to be achived suppose the analyse of theoretical aspects existing in the national and international literature regarding to the organization of the management accounting and cost calculation.

  12. A Science-Technology-Society Paradigm and Cross River State Secondary School Students' Scientific Literacy: Problem Solving and Decision Making

    Science.gov (United States)

    Umoren, Grace

    2007-01-01

    The aim of this study was to investigate the effect of Science-Technology-Society (STS) curriculum on students' scientific literacy, problem solving and decision making. Four hundred and eighty (480) Senior Secondary two science and non-science students were randomly selected from intact classes in six secondary schools in Calabar Municipality of…

  13. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  14. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    OpenAIRE

    Delia MANEA

    2012-01-01

    The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

  15. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    OpenAIRE

    Florin Boghean

    2007-01-01

    Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

  16. Forum: Is Test-Based Accountability Dead?

    Science.gov (United States)

    Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

    2017-01-01

    Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

  17. School Social Work Outcomes: Perspectives of School Social Workers and School Administrators

    Science.gov (United States)

    Bye, Lynn; Shepard, Melanie; Partridge, Jamie; Alvarez, Michelle

    2009-01-01

    In an era of fiscal constraint and increased accountability, consistent perceptions of the expectations, means of funding, and reporting of outcomes between administrators and school social workers is vital. School social workers and school administrators in four school districts in Minnesota were surveyed regarding outcomes expected as a result…

  18. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

    Full Text Available Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

  19. The CARE model of social accountability: promoting cultural change.

    Science.gov (United States)

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

  20. Schooling, the School Effectiveness Movement, and Educational Reform.

    Science.gov (United States)

    Angus, Lawrence

    The widely accepted notion that the management of resources in schools involves merely strategic decisions about the deployment of finances, staff, and materials must be contested. The school effectiveness movement ignores the social and political context of schools and, through emphasis upon superficial managerial matters, teaches pupils to…

  1. Non-Bayesian decision theory beliefs and desires as reasons for action

    CERN Document Server

    Peterson, Martin

    2008-01-01

    This book aims to present an account of rational choice from a non-Bayesian point of view. It provides the first non-Bayesian account of normative decision theory and includes a formal account of the framing of decision problems.

  2. Recording environmental assets in the national accounts

    OpenAIRE

    Carl Obst; Michael Vardon

    2014-01-01

    Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

  3. Reclaiming "Sense" from "Cents" in Accounting Education

    Science.gov (United States)

    Dellaportas, Steven

    2015-01-01

    This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

  4. At-Risk Student Averse: Risk Management and Accountability

    Science.gov (United States)

    Vasquez Heilig, Julian; Young, Michelle; Williams, Amy

    2012-01-01

    Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…

  5. Big Decisions, Big Risks

    DEFF Research Database (Denmark)

    Flyvbjerg, Bent; Bruzelius, Nils; Rothengatter, Werner

    2002-01-01

    major projects. The article describes lessons and recommendations on how to improve accountability in decision making on very large infrastructure investments in Denmark. The conventional approach to infrastructure investments is replaced by an alternative focusing on accountability. Redrawing...... and implementation is a highly stochastic one where things happen only with a certain probability and rarely turn out as originally intended. The failure to reflect the probabilistic reality of investment preparation and implementation is a central reason for the poor track record that can be documented for many...... the borderlines of private and public involvement, four specific measures to increase accountability are suggested and detailed: (1) Transparency, (2) Performance specifications, (3) Explication of regulatory regimes, and (4) Involvement of risk capital. The decision on whether or not to build a multi...

  6. The decision-making process between rationality and emotions

    OpenAIRE

    Alvino, Letizia; Franco, Massimo

    2017-01-01

    The decision-making process has been analyzed in several disciplines (economics, social sciences, humanities, etc.) with the aim of creating models to help decision-makers in strategy formulation. The Organizational theory takes into account both the decision-making process of individuals and groups of a company. Numerous models have been built, which include a wide range of psychological, environmental, hierarchical factors, all of which only account the notion of rationality. In time, such ...

  7. Future Challenges of Accounting Education at the University of Debrecen

    Directory of Open Access Journals (Sweden)

    Orbán Ildikó

    2016-01-01

    Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

  8. Public School Desegregation and Education Facilities

    Science.gov (United States)

    Hunter, Richard C.

    2011-01-01

    Early federal court decisions in school desegregation placed little emphasis on public school facilities. Those early decisions focused primarily on requiring black and white students to attend the same schools and requiring the integration of teachers. What does the literature say about the relationship between student achievement and educational…

  9. Should Reformers Support Education Savings Accounts?

    Science.gov (United States)

    Ladner, Matthew; Smith, Nelson

    2016-01-01

    In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

  10. ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

    Directory of Open Access Journals (Sweden)

    Ratna Anggraini Aripratiwi

    2017-12-01

    Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

  11. ACCOUNTING FOR MARKETING: MARKETING PERFORMANCE THROUGH FINANCIAL RESULTS

    Directory of Open Access Journals (Sweden)

    Levent KOSAN

    2014-10-01

    Full Text Available Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate the relationship and synergies between marketing and accounting with comparative examples.

  12. Accounting calculations problems with suppliers and contractors

    Directory of Open Access Journals (Sweden)

    Tikholaz I.A.

    2016-12-01

    Full Text Available in the article an order of accounting reflection of payments with suppliers and contractors are researched and ways of enhancement of accounting calculations process development with the purpose of management decisions optimization for their implementation are offered. Theoretical bases of intraeconomic control of settlings with suppliers and contractors are developed.

  13. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  14. Learning to Make Decisions Through Constructive Controversy.

    Science.gov (United States)

    Tjosvold, Dean

    Students must make decisions about their lifestyle, future careers, academic pursuits, and classroom and school issues. Learning to make effective decisions for themselves and for society is an important aspect of competence. They can learn decision making through interacting and solving problems with others. A central ingredient for successful…

  15. High School Students Debate the Use of Embryonic Stem Cells: The influence of context on decision-making

    Science.gov (United States)

    Molinatti, Grégoire; Girault, Yves; Hammond, Constance

    2010-11-01

    The present study analyzes decision-making and argumentation by high school students in a debate situation on a socioscientific issue, the use of embryonic stem cells in research and therapy. We tested the influence on the debates of two different contexts. Adolescent students at the high school level in the same grade (mean age 16.4 years) from rural and urban zones of Provence, France, participated in three debate sessions. During the first session, the students listed the background questions they wanted to ask the expert(s). They were also required to identify one or two major issues that would serve as an outline for the future debate. They then discussed these with the expert(s) during the second session and took note of the answers. During this session, the control groups met with a neuroscientist whereas the experimental 'contextualized' group met with the same neuroscientist together with a representative of an association of patients suffering from a neurodegenerative disease. Analysis of the students' arguments and decision-making revealed that contextualization introduced dynamism in the students' exchanges: they paid more attention to their peers' arguments and were more motivated to argue their own opinion. However, this type of contextualization may contribute to reinforcing ideology in scientific progress.

  16. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  17. Accountability and the pressures to exclude: A cautionary tale from England.

    Directory of Open Access Journals (Sweden)

    E. Rustique-Forrester

    2005-04-01

    Full Text Available Recent studies have produced conflicting findings about whether test-based rewards and sanctions create incentives that improve student performance, or hurdles that increase dropout and pushout rates from schools. This article reports the findings from a study that examined the impact of England's accountability reforms and investigated whether the confluent pressures associated with increased testing, school ranking systems, and other sanctions contributed to higher levels of student exclusion (expulsion and suspension. The study found that England's high-stakes approach to accountability, combined with the dynamics of school choice and other curriculum and testing pressures led to a narrowing of the curriculum, the marginalization of low-performing students, and a climate perceived by teachers to be less tolerant of students with academic and behavioral difficulties. A comparison of higher- and lower-excluding schools, however, found that these effects were more pronounced in the higher-excluding schools, which lacked strong systems and internal structures for supporting staff communication, teacher collaboration, and students' individual needs. The study offers an international perspective on recent trends toward greater accountability in education, pointing to a complex inter-relationship between the pressures of national policies and the unintended consequences on schools' organizational and teachers' instructional capacities. The study's findings raise particular implications for the United States and show that in the design of accountability systems, attention must be paid to how the pressures from accountability will affect the capacity of schools and teachers to respond to students who are low-performing and struggling academically.

  18. Regret salience and accountability in the decoy effect

    Directory of Open Access Journals (Sweden)

    Terry Connolly

    2013-03-01

    Full Text Available Two experiments examined the impact on the decoy effect of making salient the possibility of post-decision regret, a manipulation that has been shown in several earlier studies to stimulate critical examination and improvement of decision process. Experiment 1 (N = 62 showed that making regret salient eliminated the decoy effect in a personal preference task. Experiment 2 (N = 242 replicated this finding for a different personal preference task and for a prediction task. It also replicated previous findings that external accountability demands do not reduce, and may exacerbate, the decoy effect. We interpret both effects in terms of decision justification, with different justification standards operating for different audiences. The decoy effect, in this account, turns on accepting a weak justification, which may be seen as adequate for an external audience or one's own inattentive self but inadequate under the more critical review triggered by making regret possibilities salient. Seeking justification to others (responding to accountability demands thus maintains or exacerbates the decoy effect; seeking justification to oneself (responding to regret salience reduces or eliminates it. The proposed mechanism provides a theoretical account both of the decoy effect itself and of how regret priming provides an effective debiasing procedure for it.

  19. Promoting Shared Decision Making through Descriptive Inquiry

    Science.gov (United States)

    Seher, Rachel; Traugh, Cecelia; Cheng, Alan

    2018-01-01

    This article shows how City-As-School, a progressive public school in New York City, used descriptive inquiry to deepen shared decision making, which is a central value of the school and part of a democratic way of life. Descriptive inquiry is a democratic knowledge-making process that was developed at the Prospect School in North Bennington,…

  20. Ability, Parental Valuation of Education and the High School Dropout Decision

    DEFF Research Database (Denmark)

    Foley, Kelly; Gallipoli, Giovanni; Green, David

    of the factor model set out in Carneiro, Hansen, and Heckman (2003). Specically, we consider the impact of cognitive and non-cognitive ability and the value that parents place on education. Our results support three main conclusions. First, cognitive ability at age 15 has a substantial impact on dropping out....... Second, parental valuation of education has an impact of approximately the same size as cognitive ability e ects for medium and low ability teenagers. A low ability teenager has a probability of dropping out of approximately .03 if his parents place a high value on education but .36 if their education......We use a large, rich Canadian micro-level dataset to examine the channels through which family socio-economic status and unobservable characteristics a ect children's decisions to drop out of high school. First, we document the strength of observable socio-economic factors: our data suggest...

  1. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  2. Statistical Decision Theory Estimation, Testing, and Selection

    CERN Document Server

    Liese, Friedrich

    2008-01-01

    Suitable for advanced graduate students and researchers in mathematical statistics and decision theory, this title presents an account of the concepts and a treatment of the major results of classical finite sample size decision theory and modern asymptotic decision theory

  3. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  4. An Examination of the Structure of the Career Decision Self-Efficacy Scale (Short Form) among Italian High School Students

    Science.gov (United States)

    Presti, Alessandro Lo; Pace, Francesco; Mondo, Marina; Nota, Laura; Casarubia, Provvidenza; Ferrari, Lea; Betz, Nancy E.

    2013-01-01

    This study aims to evaluate the factor structure of Career Decision Self-Efficacy scale-short form in a sample of Italian high school adolescents. confirmatory factor analysis (CFA) was used to test the degree to which a one-factor structure and a five-factor structure provided the best fit. In view of available research the five-factor structure…

  5. Using National Data to Make Decisions as a Solo Librarian: A Conversation with NCES

    Science.gov (United States)

    Andrews, Sandra D.

    2011-01-01

    School libraries have increasingly seen the number of school librarians in each school decrease, creating more solo librarian positions in schools. While this is not a new dilemma, it is one that requires initiative and persistence on the part of the school librarian to accomplish tasks and make decisions. Making decisions about individual school…

  6. The Impact of New Technology on Accounting Education.

    Science.gov (United States)

    Shaoul, Jean

    The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

  7. Pre-Service Accounting Teachers' Attitudes to Mathematics

    Science.gov (United States)

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

  8. GIS as a Tool for Education Decision Support System: A Demonstration with Public Primary Schools in Zaria City Kaduna State Nigeria

    Directory of Open Access Journals (Sweden)

    U. Wali

    2015-07-01

    Full Text Available This paper aimed at demonstrating the use of GIS in the display of data about primary schools in the walled part of Zaria city, Kaduna State. It is hoped that the database and its graphic display in maps will guide decision making at the primary education level in the study area. Coordinates of the schools were obtained with a handheld GPS receiver, while their attribute data were obtained from the local education authority and triangulated with questionnaires administered to the headmasters of the schools. ArcGIS 9.2 version software was used for buffer zone (1 km. The result indicates that there are 31 public primary schools in the study area. The oldest was established in 1921 and the latest in 2007. Graphic displays of some attributes of the schools were produced. The buffer zones produced suggest no pupil walks more than a kilometer to reach school. It is recommended that in the future, GIS tools should be applied when managing school data. Capacities to achieve this should be developed.

  9. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  10. A study to determine important barriers in using managerial accounting

    Directory of Open Access Journals (Sweden)

    Rahmatollah Mohammadipour

    2012-09-01

    Full Text Available Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

  11. Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

    Science.gov (United States)

    Lauermann, Fani; Karabenick, Stuart A.

    2011-01-01

    Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

  12. INVOLVEMENT OF MANAGERIAL ACCOUNTING IN ENSURING THE COMAPNY’S COMPETITIVENESS ON THE MARKET

    Directory of Open Access Journals (Sweden)

    ALINA-TEODORA CIUHUREANU

    2012-01-01

    Full Text Available The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of decisions. Managerial accounting is considered as an indispensable system in the accounting activity of the organisation for decision making. Regardless of where they are, managers administrate their field of responsibility, start actions that will lead to effects only by means of resources consumption. But, in order for the effects to be favourable to the organisation, managerial accounting demonstrates its usefulness in establishing what is profitable, in terms of costs as decisive factors for determining prices, this system being implemented through the managerial accounting, as part of the accounting activity performed within the organisation.

  13. How infants' reaches reveal principles of sensorimotor decision making

    Science.gov (United States)

    Dineva, Evelina; Schöner, Gregor

    2018-01-01

    In Piaget's classical A-not-B-task, infants repeatedly make a sensorimotor decision to reach to one of two cued targets. Perseverative errors are induced by switching the cue from A to B, while spontaneous errors are unsolicited reaches to B when only A is cued. We argue that theoretical accounts of sensorimotor decision-making fail to address how motor decisions leave a memory trace that may impact future sensorimotor decisions. Instead, in extant neural models, perseveration is caused solely by the history of stimulation. We present a neural dynamic model of sensorimotor decision-making within the framework of Dynamic Field Theory, in which a dynamic instability amplifies fluctuations in neural activation into macroscopic, stable neural activation states that leave memory traces. The model predicts perseveration, but also a tendency to repeat spontaneous errors. To test the account, we pool data from several A-not-B experiments. A conditional probabilities analysis accounts quantitatively how motor decisions depend on the history of reaching. The results provide evidence for the interdependence among subsequent reaching decisions that is explained by the model, showing that by amplifying small differences in activation and affecting learning, decisions have consequences beyond the individual behavioural act.

  14. Teaching Business Ethics: A Quandary for Accounting Educators

    Science.gov (United States)

    Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

    2010-01-01

    The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

  15. ACCRUAL ACCOUNTING BETWEEN DYNAMISM AND PRUDENCE

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2016-08-01

    Full Text Available Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

  16. Preconditions of origin, essence and assignment of strategic managerial accounting

    OpenAIRE

    Boiko, I.

    2010-01-01

    The article is devoted to the research of preconditions and necessity of creation strategic managerial accounting in the accounting system of enterprise. There are investigated economic essence and assignment of strategic managerial accounting and substantiated its importance for making strategic decisions on an enterprise.

  17. School Climate and Leadership: Levers for School Improvement Efforts

    Science.gov (United States)

    Costa, Lois

    2016-01-01

    This qualitative study considers which aspects of school climate support or inhibit student achievement as each aspect relates to school leadership and school reform efforts. Due to the increased responsibility and accountability which schools face during these challenging times, school climate and the role of the school principal formed the basis…

  18. Pre-service accounting teachers' attitudes to mathematics

    OpenAIRE

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

  19. Students' and Teachers' Participation in Decision-Making and ...

    African Journals Online (AJOL)

    User

    2011-04-19

    Apr 19, 2011 ... responsibility of school leaders, and the way and manner in which they .... bearing to his being is fundamental to our democratic way of life and must be ... school administrators, then, the decision-making style of the school ...

  20. Managerial accounting applications in radiology.

    Science.gov (United States)

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  1. Salience Theory of Judicial Decisions

    OpenAIRE

    Pedro Bordalo; Nicola Gennaioli; Andrei Shleifer

    2015-01-01

    We present a model of judicial decision making in which the judge overweights the salient facts of the case. The context of the judicial decision, which is comparative by nature, shapes which aspects of the case stand out and draw the judge’s attention. By focusing judicial attention on such salient aspects of the case, legally irrelevant information can affect judicial decisions. Our model accounts for a range of recent experimental evidence that bears on the psychology of judicial decisions...

  2. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  3. Avaliação da capacidade de julgamento & tomada de decisão baseado nas Normas Internacionais de Contabilidade = Judgement capacity evaluation & decision making based on International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Ieda Margarete Oro

    2017-04-01

    Full Text Available As normas internacionais vigentes evidenciam a necessidade do julgamento e tomada de decisão dos profissionais da contabilidade nas questões que envolvem o reconhecimento e a mensuração dos fatos contábeis. O objetivo deste estudo é avaliar a capacidade de julgamento e tomada de decisão de acadêmicos de ciências contábeis na resolução de questões que envolvem as normas internacionais. Em função das características do estudo, buscou-se, no desenvolvimento da análise, a associação com as heurísticas clássicas da tomada de decisão: representatividade, disponibilidade, ancoragem e ajuste. A pesquisa caracteriza-se como um estudo exploratório, survey com abordagem quantitativa. A amostra consistiu de 97 alunos do curso de graduação em Ciências Contábeis de uma universidade de Santa Catarina. O questionário selecionou 6 questões que envolvem julgamento e tomada de decisão e integram provas do Conselho Federal de Contabilidade. Na análise das heurísticas, que envolvem o julgamento e a tomada de decisão, constatou-se maior uso das heurísticas da disponibilidade e ancoragem e ajuste nas questões analisadas. A média percentual de acertos nas seis questões foi considerada baixa, contudo, não invalida os resultados, mas chama a atenção para o grau de racionalidade limitada nas decisões. É preciso ressaltar que os vieses cognitivos podem ser provocados pelo uso das heurísticas. Os achados da pesquisa revelam pontos significativos e que reforçam a importância do julgamento e tomada de decisão na formação acadêmica, como habilidade do Contador. The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving the recognition and measurement of financial facts. The aim of this study is to evaluate the judgment and decision making of accountancy academic professionals in resolving issues involving international standards. Depending on the

  4. The Role of Parent Governors in School Governance in Zimbabwe: Perceptions of School Heads, Teachers and Parent Governors

    Science.gov (United States)

    Chikoko, Vitallis

    2008-03-01

    This paper reports on a study of the role of parent governors in five neighbouring rural primary schools in Zimbabwe. The study proposed that despite the presence of a legal decentralised school governance structure in which parents form the majority, they did not have the capacity to function effectively therein, and were still marginalised in school governance decision-making. Four areas of decision-making were investigated: school organisation; curriculum; employment and appraisal of teaching staff; and financial resources. Interviews were conducted with parent governors, school heads and teachers. Findings show that all the respondent groups perceived significant parental involvement in the area of school finances only. However, parents were perceived to lack the capacity to make decisions in all four areas. The study concludes that the role of parents in the running of schools in the country has not significantly grown from that of being school financiers and builders of infrastructure. Therefore, building school governance capacity among parents is necessary.

  5. Financial statements in the function of management decision

    Directory of Open Access Journals (Sweden)

    Mrvaljević Mirjana

    2014-01-01

    Full Text Available In this paper discuss on the role and importance of information which are provided by financial statements in business decision-making is considered. Basically, financial reports represent information basis for making economic / financial decisions for a wide range of users because they represent the key source of information about the financial position of a company at the end of a period, about the achieved results of the company for the period, about the cash flow within the company etc. In accordance with the process of globalisation, international frameworks have regulated the accounting standards which have been created and introduced in order to achieve transparency and uniformity of financial reports of any company, regardless its scope of work and the country where it does its business. The management of a company is aimed at the perception of future events and the flow of values within a company as a result of present decisions, while the accounting is ex post oriented. Nevertheless, the connections between accounting and management of a company are important and multiple because it is the effects of management decisions that are evaluated through financial statements, which are the product of company accounting in which all the business decisions are processed.

  6. Accountability for Alternative Schools in California. Continuous Improvement Series

    Science.gov (United States)

    de Velasco, Jorge Ruiz; Gonzales, Daisy

    2017-01-01

    California's alternative education options for youth vulnerable to dropping out of school have been established at different historical points and for different student age and target populations. For purposes of this brief, "alternative school" is defined as belonging to one of six legislatively authorized types of public (non-charter)…

  7. Reconceptualizing Environmental Education: Taking Account of Reality.

    Science.gov (United States)

    Dillon, Justin; Teamey, Kelly

    2002-01-01

    Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

  8. The effects of community factors on school participation in Turkey: A multilevel analysis

    Science.gov (United States)

    Gumus, Sedat

    2014-05-01

    Turkey, like many developing countries, is facing considerable problems in terms of low school attendance rates, late enrolment and early dropout of girls in particular. Numerous studies have already been conducted, both in Turkey and elsewhere, to determine the factors affecting school enrolment of boys and girls. Existing studies in Turkey, however, have focused extensively on the association between household-level factors and school participation, ignoring the role of the broader environment in which children live. Using a recent, large-scale and nationally representative data set, this paper investigates school participation at both primary and secondary levels in Turkey, giving specific attention to community- level factors. In taking into account socioeconomic context variables using the multilevel modelling method, this study contributes significantly to current school participation literature in Turkey. The author's findings highlight the importance of community/context factors in explaining low school enrolment in Turkey. The results of the study can help policy makers develop a systematic understanding of the relationship between socioeconomic context and school participation, and enable them to make more appropriate decisions for improving school participation across the country.

  9. Gendered Behavior Patterns in School Board Governance

    Science.gov (United States)

    Mountford, Meredith; Brunner, C. Cryss

    2010-01-01

    Background/Context: Educational leadership literature lacks research focused on how gender influences decision making, in particular at the highest level of school governance, the school board table. Consequently, whether gender makes a difference during decision making at the school board table has yet to be determined. Purpose/Objective/Research…

  10. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

    OpenAIRE

    Leszek Michalczyk

    2014-01-01

    In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author's series of publications on accounting engineering (which is herein defined as a concept), the structur...

  11. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    1 NAVAL POSTGRADUATE SCHOOL M terey, California 0 DTIC II ELECTE R AD%$° NO 0,19880 -- THESIS COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...PROJECT TASK WORK UNIT ELEMENT NO. NO NO ACCESSION NO 11. TITLE (Include Security Classification) E COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...GROUP ’" Cost Accounting ; Product Costing ; Automated Manufacturing; CAD/CAM- CIM 19 ABSTRACT (Continue on reverse if necessary and identify by blo

  12. Decision making on fitness landscapes

    Science.gov (United States)

    Arthur, R.; Sibani, P.

    2017-04-01

    We discuss fitness landscapes and how they can be modified to account for co-evolution. We are interested in using the landscape as a way to model rational decision making in a toy economic system. We develop a model very similar to the Tangled Nature Model of Christensen et al. that we call the Tangled Decision Model. This is a natural setting for our discussion of co-evolutionary fitness landscapes. We use a Monte Carlo step to simulate decision making and investigate two different decision making procedures.

  13. Decision Making on Fitness Landscapes

    DEFF Research Database (Denmark)

    Arthur, Rudy; Sibani, Paolo

    2017-01-01

    We discuss fitness landscapes and how they can be modified to account for co-evolution. We are interested in using the landscape as a way to model rational decision making in a toy economic system. We develop a model very similar to the Tangled Nature Model of Christensen et. al. that we call...... the Tangled Decision Model. This is a natural setting for our discussion of co-evolutionary fitness landscapes. We use a Monte Carlo step to simulate decision making and investigate two different decision making procedures....

  14. Commitment is the key to these accounts

    International Nuclear Information System (INIS)

    Yborra, S.

    1996-01-01

    Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure

  15. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2014-06-01

    Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

  16. Comparative approaches to studying strategy: towards an evolutionary account of primate decision making.

    Science.gov (United States)

    Brosnan, Sarah F; Beran, Michael J; Parrish, Audrey E; Price, Sara A; Wilson, Bart J

    2013-07-18

    How do primates, humans included, deal with novel problems that arise in interactions with other group members? Despite much research regarding how animals and humans solve social problems, few studies have utilized comparable procedures, outcomes, or measures across different species. Thus, it is difficult to piece together the evolution of decision making, including the roots from which human economic decision making emerged. Recently, a comparative body of decision making research has emerged, relying largely on the methodology of experimental economics in order to address these questions in a cross-species fashion. Experimental economics is an ideal method of inquiry for this approach. It is a well-developed method for distilling complex decision making involving multiple conspecifics whose decisions are contingent upon one another into a series of simple decision choices. This allows these decisions to be compared across species and contexts. In particular, our group has used this approach to investigate coordination in New World monkeys, Old World monkeys, and great apes (including humans), using identical methods. We find that in some cases there are remarkable continuities of outcome, as when some pairs in all species solved a coordination game, the Assurance game. On the other hand, we also find that these similarities in outcomes are likely driven by differences in underlying cognitive mechanisms. New World monkeys required exogenous information about their partners' choices in order to solve the task, indicating that they were using a matching strategy. Old World monkeys, on the other hand, solved the task without exogenous cues, leading to investigations into what mechanisms may be underpinning their responses (e.g., reward maximization, strategy formation, etc.). Great apes showed a strong experience effect, with cognitively enriched apes following what appears to be a strategy. Finally, humans were able to solve the task with or without exogenous cues

  17. Accounting for the Danish Public School System

    DEFF Research Database (Denmark)

    Graversen, Marie Engstrøm

    Studying and thereby enhancing the understanding of the behavioral impact of the formula funding models used to allocate funds from the Danish municipalities to the local public school districts is the aim of this dissertation. A framework is proposed which, based on the theoretical understanding...

  18. Ability Grouping and Differentiated Instruction in an Era of Data-Driven Decision Making

    Science.gov (United States)

    Park, Vicki; Datnow, Amanda

    2017-01-01

    Despite data-driven decision making being a ubiquitous part of policy and school reform efforts, little is known about how teachers use data for instructional decision making. Drawing on data from a qualitative case study of four elementary schools, we examine the logic and patterns of teacher decision making about differentiation and ability…

  19. New Hampshire's Accountability 3.0

    Science.gov (United States)

    Leather, Paul

    2016-01-01

    Paul Leather is New Hampshire's deputy commissioner of education. In this article he writes that he believes education policymakers over the past few decades have made two critical decisions that have had deep, deleterious effects on the overall public education system. First, by demanding that each school be evaluated based on a single externally…

  20. Probabilistic Analysis in Management Decision Making

    DEFF Research Database (Denmark)

    Delmar, M. V.; Sørensen, John Dalsgaard

    1992-01-01

    The target group in this paper is people concerned with mathematical economic decision theory. It is shown how the numerically effective First Order Reliability Methods (FORM) can be used in rational management decision making, where some parameters in the applied decision basis are uncertainty...... quantities. The uncertainties are taken into account consistently and the decision analysis is based on the general decision theory in combination with reliability and optimization theory. Examples are shown where the described technique is used and some general conclusion are stated....