The Association to Advance Collegiate Schools of Business (AACSB) International's assurance of learning (AoL) standards require that schools develop a sophisticated continuousimprovement process. The authors review various assessment models and develop a practical, 6-step AoL model based on the literature and the authors' AoL-implementation experiences. The model creates a sound foundation for compliance with AACSB standards as well as regional accreditation and likely future assessment requirements. The authors present suggestions for successful implementation of each AoL step as well as cautions on possible pitfalls.

The accounting profession and the business community have called for academics to place more emphasis on presenting accounting to students in an economic-decision context. In response to that call, California State University, Chico (CSU, Chico) applied for and received in 1992 a Fund for the Improvement of Post-Secondary Education (FIPSE) grant to reengineer its introductory accounting curriculum. This paper describes a serial case, created as part of the grant, that introduces a user, decision-making approach into the second semester course that emphasizes managerial accounting. Specifically, the paper defines what is meant by a serial case, then provides an overview of the case, the California Car Company (CCC), a hypothetical manufacturer of electric-powered vehicles. The paper then depicts the types of decisions addressed and accounting information employed by CCC. Issues related to the implementation of the serial case are also discussed. The paper concludes with a discussion of assessment data that document student reactions to the case. Experience with the serial case suggests that it may be a powerful tool for introducing students to business-decision problems and related accounting information.

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The thiacrown, ([9]aneS 3), forms elongated square pyramidal complexes of the type [S 2 P 2 +S 1 ] or [S 2 PCl+ S 1 ] with Pd(II) and Pt(II) where the M-S 1 axial distance elongates and shortens with the σdonor ability of the phosphane and chlorido ligands.

This paper discusses the development and use of a budgeting case study and an object-oriented modeling tool to introduce the concept of uncertainty and risk in financial analysis to students in upper-division accounting information systems classes. The emphasis is on teaching the concepts involving probabilistic budgeted financial statements using an object-oriented, discrete event, Monte Carlo simulation model of a simplified business environment. Teaching materials have been developed and tested in an advanced AIS course typically taught to senior or graduate-level students. Assignments are designed to assist students in understanding probabilistic models of business planning, and specifically, in development of budgeted financial statements, to create a stronger understanding of the interrelation of business processes and to expose students to business modeling via simulations.