Copyright (c) 2009 All rights reserved. http://works.bepress.com/klancast Recent documents in Kathryn A.S. Lancaster en-us Tue, 22 Sep 2009 12:54:25 PDT 3600 http://works.bepress.com/klancast/18 http://works.bepress.com/klancast/18 Tue, 08 Apr 2008 09:25:53 PDT Think before you drive. Think before you trash it. Think before for a better after. These were all slogans used in a campaign on the California Polytechnic State University campus in San Luis Obispo, Calif. Two students worked with their college union and other areas of campus to promote recycling and energy and water conservation.The central goal of this campaign was to influence students to think about their actions and change their behaviors to be more eco-friendly. The recycling opportunities at Cal Poly are plentiful. Students, staff, and faculty members each have two containers in their dorm room or office, one for recycling and one for trash. Trash cans and recycling bins are found side by side across the campus. The means to recycle were available, but people were not consistently using them. On a typical day trash cans were overflowing with recyclables such as soda bottles, newspapers, and plastic juice containers. Beside the full trash containers stood half-empty recycling bins. Why were students not recycling, especially when it required no extra effort? Surveys and personal interviews during the summer quarter of 2002 revealed that many students were unaware of the importance of recycling or were confused about what could be recycled. The survey results also showed that many students perceived energy and water conservation solely as a way to save money. The campaign sought to combat this lack of understanding by educating students about the importance of recycling, teaching them what could and could not be recycled, and convincing them that water and energy conservation are more than just financially motivated. By uniting the entire campus behind the "Think Before" ideas, students would not be able to ignore the message. Kathryn A.S. Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/17 http://works.bepress.com/klancast/17 Fri, 14 Mar 2008 16:25:04 PDT The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping are covered and advantages of incorporating process mapping into the AIS curriculum discussed. It is also proposed that scripting, which is used to facilitate configuration, testing of ERP software and communication between the accountant and the programmer, be included in the AIS course. Finally, suggestions for classroom activities are included. Roberta Ann Jones Pedagogy http://works.bepress.com/klancast/16 http://works.bepress.com/klancast/16 Thu, 13 Mar 2008 14:37:11 PDT This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles on the topic of employee theft; and (4) direct encounters with employee theft in the workplace were positively and significantly associated with recognizing an increased possibility that employee theft may be occurring. The results also indicate that neither employer-provided fraud training, nor part-time work experience, helped the subjects recognize an increased level of vulnerability of an organization to employee theft. Kathryn A.S. Lancaster Pedagogy http://works.bepress.com/klancast/15 http://works.bepress.com/klancast/15 Mon, 28 Jan 2008 15:53:52 PST Previous chapters have described the vast array of resources that Cal Poly's officials oversee. As students, educators and others in the surrounding community continue to use Cal Poly Land and surrounding areas, the ecological system and its capacity to recover become strained. In order to ensure that in 100 years students (and other Cal Poly stakeholders) will be able to have the same opportunities to benefit from the land resources, Cal Poly's stakeholders need to develop the mind-set and tools to help us maintain and enhance these resources. This section describes several approaches available to help us. Kathryn Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/14 http://works.bepress.com/klancast/14 Mon, 28 Jan 2008 14:58:16 PST Kathryn Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/13 http://works.bepress.com/klancast/13 Mon, 28 Jan 2008 14:58:13 PST Kathryn Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/12 http://works.bepress.com/klancast/12 Mon, 28 Jan 2008 14:58:09 PST Arline Savage Pedagogy http://works.bepress.com/klancast/10 http://works.bepress.com/klancast/10 Mon, 28 Jan 2008 14:58:03 PST Kathryn Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/11 http://works.bepress.com/klancast/11 Mon, 28 Jan 2008 14:57:39 PST Kathryn Lancaster Environmental Accounting and Social Responsiblity http://works.bepress.com/klancast/9 http://works.bepress.com/klancast/9 Mon, 28 Jan 2008 10:25:27 PST Presented at AASHE 2006: The Role of Higher Education in Creating a Sustainable World Doug Cerf Environmental Accounting and Social Responsiblity