Today’s manager must be knowledgeable of the Japanese culture. Understanding the differences between the Japanese and American cultures’ non verbal communication systems is necessary for successful friendships and thus successful business transactions. Americans must learn how to comprehend...

In October 1995, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 123 entitled ÒAccounting for Stock-Based Compensation.Ó The FASB began looking at the issue in 1984, at the request of many, including the Securities Exchange Commission...

An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer-related experience, gender, and ACT scores on computer anxiety were investigated. The results indicate significant differences in...

This study investigated whether male and female high school students hold different attitudes about unions. Results indicated that female students perceived unions as less effective, less influential, and less powerful than male students. These differences remained after statistically...

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is to provide a cost-effective lobbying strategy for small and medium-size firms. It includes a brief discussion of the...

The cost of losing quality employees can be expensive for companies and firms. Higher rates of turnover for women, particularly in public accounting, have sparked efforts to resolve the problem. To further understanding of the current job attitudes of men and women accountants, over 500...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...