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Ignatian Pedagogy has not merely survived, but thrived over its 400-plus years of history. Its dynamic approach to education, as reflected in the Ignatian Pedagogical Paradigm (IPP), relies on the interplay of the five core elements: Context;...
This study assessed the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN) Law, which includes an increase in petroleum and coal excise taxes, as passed by Congress in 2017. This study reviewed the context...
In response to calls from leaders in Jesuit business education, Accounting faculty from across the globe have joined to reimagine introductory Accounting courses. Accounting is somewhat unique in addressing this call given that the curricula in...
Business is a field fraught with ethical and moral land mines. The recession in 2008 brought this to the forefront once again when the mortgage crisis and the failing of financial institutions had their roots in ethically-questionable behavior...
This case requires students to exhibit their ability to effectively communicate and request accounting information as part of an operational audit. As inter- nal auditors for ABC Inc., students will coordinate all agendas and logistics for...
In Vol 35 (2) we wrote about what we had learned as editors regarding case research, writing, and publishing in this journal. Throughout that article, we focused specifically on what we thought stakeholders might be interested in reading about...
Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives. Investors and creditors are understandably concerned...
This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board. Through examples and discussion, this work concludes that given the diversity of reporting...
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016. Since ASU 2016-02 focuses primarily on lessee accounting, this...
In a broad sense, a conceptual framework can be seen as a structured theory of accounting. A conceptual framework is intended to set forth objectives and fundamental concepts that will be the basis for the development of accounting standards. A...