Current AACSB accreditation Standards require member institutions to incorporate the United Nation’s Sustainable Development Goals (SDG) into their curriculum. The problem with this requirement is that the SDG constitute mostly erroneous economics. Professors who must incorporate SDG into...

Accounting education in Russia has undergone rapid changes since Russia started its transition from central planning to a market economy. Russian accountants have had to learn new terms and concepts such as transparency and full disclosure. Accountants at the large Russian enterprises and the...

Accounting educators need a PhD because accreditors and universities say they need one. But when one looks beneath the surface, one finds that there is little economic justification for the requirement. In fact, requiring a PhD actually leads to diseconomies and may violate rights. The author...

There is a presumption that PhDs are more desirable to have in the classroom than non-PhDs. They are chosen over non-PhDs for job interviews, they are paid more and they have a higher probability of receiving tenure. This article applies economic analysis to the issue and challenges the...

This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and suggests how a similar reform can be accomplished in Russia. Curriculum reform in Armenia and Bosnia encountered similar difficulties but the methods chosen to overcome the...

This paper briefly discusses the three views that have emerged over the centuries on the ethics of tax evasion, then summarizes the results of several opinion surveys that were conducted on the topic. The paper concludes with a discussion of how these study results may be used in the classroom

This study compares and contrasts the accounting education provided by Russian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Russian and one American. Their curricula were compared and evaluated. Accounting educators at...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....