The Trend Toward Voluntary Corporate Disclosures
By Peter Schuster, Ph.D., and Vincent O'Connell, Ph.D.
The information a company discloses voluntarily is becoming more important in today's capital markets. Here the authors explore what information is being reported, how it is being reported, and what benefits and problems are associated with the disclosures.

Cultural Influences on German versus U.S. Management Accounting Practices
By John B. MacArthur, Ph.D., FCCA
Before implementing German management accounting practices, U.S. companies need to factor in the cultural differences between the two countries, the author says.

Capacity Utilization: Using the CAM-I Capacity Model in a Multi-Hierarchical Manufacturing Environment
By Parvez R. Sopariwala, Ph.D.
The author combines two traditional capacity measurement systems into one that he believes produces more accurate costs for decision making.

Emotional Intelligence: From the Classroom to the Workplace
By Connie Esmond-Kiger, Ph.D., CPA; Mary L. Tucker, Ph.D.; and Christine A. Yost, Ph.D., CPA
Many people have said that emotional intelligence is an important factor in how well people perform their jobs and that it should be a key component of leadership training. To begin to measure the EI level of accountants, the authors conducted a survey of undergraduate business students and found that they are meeting the profession's requirements but that there is room for improvement.

Maintaining Professional Interaction and Relevant Practical Experience
By Daniel Wade, Ph.D., CPA; Brett Long, Ph.D.; and Brian L. McGuire, Ph.D., CMA, CPA
A faculty internship program should be a positive experience and a benefit for the faculty member, for the host company, and for the university. A formal program is one key to success. Here the authors share the experience of the Department of Accounting and Business Law at the University of Southern Indiana.