There is a growing literature in the filed of accounting that addresses the issue of the ideological manure of accounting. This literature does not address the distinctive are of public organizations. This literature does not acknowledge that development of the new technioques of textual analysis generally called deconstruction. This dissertation focuses on the ideology of accounting theory and practices and addresses this issue through deconstructivist methodology as applied to a case study of accounting for a community college / Ph. D.

Professional literature suggests that there is widespread dissatisfaction with academic advisement, even though students continually indicate that the advising process is critical to their success in post-secondary education. This study investigated the perceptions of traditional and adult students, career and transfer students, and full and part-time students concerning the academic advising delivery system at three small rural Virginia community colleges. The particular advising traits investigated were: (1) Advisor's knowledge of and interest in advisees, (2) accessibility of advisors, (3) discussion of non-academic problems, (4) advisor knowledge of institutional regulations and requirements, (5) warmth and friendliness of advisors, (6) frequency of contact, (7) freedom and encouragement to be open, (8) elimination of enrollment errors by advisors, (9) satisfaction with advisor and the advising system, and (10) recommendations by the advisee to the advisor and of the advising program to others. Comparative analysis using chi square test and frequency distributions were conducted with traditional and adult students, career and transfer students, and full and part time students. The results generally indicated that students were pleased with the advising process, however traditional students were more pleased than adult students. Furthermore, career more than transfer and full time more than part time students indicated greater satisfaction with the advising program. This study recommends that community colleges develop ways to provide better academic advisement for adult, transfer, and part time students. More research also needs to be conducted on academic advisement for career and transfer students. / Ph. D.

1. Purpose of the Study. The purpose of this study was to examine the priority status of institutional goals as perceived by students, faculty, and administrators in Virginia rural community colleges. The research questions were (1) What are the student, faculty, and administrator perceptions of the present ("is") priority of community college goals?; (2) What are the student, faculty, and administrator perceptions of the preferred ("should be") priority of community college goals?; and (3) What differences exist between the three reference groups between present and preferred perceptions of the priority status of goals? 2. Methods and Procedures. A questionnaire, based upon the Virginia Community College System stated goals, was developed to gather answers pertinent to the research. A random sample of 821 students and 91 faculty and all 70 administrators from six rural community colleges in Virginia responded to the questionnaire. Each respondent was asked to rate each of the 24 goals in terms of its present ("is") and preferred ("should be") importance along a continuum. Responses could vary along a five-point scale from a rating of one ("of no importance") to five ("of extremely high importance"). CONCLUSIONS 1. In general rural Virginia community college students, faculty, and administrators differed in their perceptions of the present and preferred priority status of the Educational Program and Operational Goals. Based upon this general finding, this study indicates a lack of widespread support for the priority of the institutional goals as developed by the Virginia Community College System. 2. All three reference groups indicated that nearly all of the goals should be of greater importance than they were perceived to be at the time of the study. This general finding supports the conclusion that goals are desired states which are not totally attainable. 3. To the extent that goal hiatus, as one component of Martorana and Kuhns Interactive Forces Theory accurately explains academic change, it appears that several goal priorities for the rural colleges within the Virginia Community College System are in a position to be rearranged. / ED. D.

This study examined community college students’ educational goals at the time of first enrollment in college and the status of attainment of those goals two and four years later. A comparison of the traditional definition of success for community college students - on time graduation or transfer to a four-year institution - and a definition reflecting Southern Association for Colleges and Schools criteria for institutional effectiveness was conducted to determine what effect changing success criteria would have numbers of students who are considered successful. Between 1985 and 1989, 11,553 student attending community colleges in southwestern Virginia were tracked to determine the degree to which they attained entry level educational goals. Students who enrolled for the purpose of attaining a credential were more likely to graduate and to exceed their educational goals than their non-degree-seeking counterparts. Non-degree-seekers were more likely to attain their educational goals exactly and then discontinue their community college enrollment. Differences among demographic groups are discussed and suggestions for policymakers are given. / Ph. D.

Historically accounting has consisted basically of two levels. Upper level professional accountants received baccalaureate degrees while lower-leveled bookkeepers or clerks usually received on-the-job training. Recently a middle-level paraprofessional position has emerged staffed, in large part, by graduates from community colleges and proprietary schools. The purpose of this study was to determine how relevant the accounting programs offered in Virginia community colleges and proprietary schools are in terms of preparing students for accounting activities performed on the job by graduates of these programs. Specifically the study sought to identify what accounting tasks are taught at these schools and their relationship to tasks performed by graduates of these programs. In addition the tasks employers expected these graduates to know how to perform were determined. Further, graduate and employer perceptions of the adequacy of training at these schools were examined. Three questionnaires were developed and used to gather data. The first questionnaire, sent to accounting faculty at four community colleges and three proprietary schools in Virginia, consisted of 57 accounting tasks sub-divided into four areas: general accounting, cost, auditing and tax. Faculty were asked to indicate to what intensity they teach each task. The second questionnaire was sent to accounting graduates of these schools for a three-year period. Those graduates employed in accounting jobs were asked to indicate which of the 57 tasks they perform and the relative importance of each task. A third questionnaire asked employers of those graduates to indicate which of the accounting tasks they expect community college or proprietary school graduates to know how to perform and the relative importance of each task. From the data received from all three groups, frequencies and mean intensities/importance were calculated and compared to each other. The following conclusions were made: 1. Community colleges offered more depth and breadth in their curricula than did proprietary schools. 2. Community college graduates were employed in total and in accounting positions more frequently than were proprietary school graduates. 3. Community college graduates were hired by a variety of employer types while proprietary school graduates were concentrated in small business firms. This is a sharp departure from earlier studies which found these graduates concentrated in manufacturing firms. 4. Graduates of community colleges were satisfied more with the adequacy of their training than were graduates of proprietary schools. 5. Graduates of both school types performed a variety of accounting tasks, but those tasks defined as general or auditing were performed more frequently. 6. Employers expected graduates to know how to perform a variety of tasks, but expected knowledge of general and auditing tasks more often than tax or cost tasks. 7. Employers were well pleased with the performance of graduates from both school types. 8. Faculty at both school types properly emphasized the tasks needed most on the job by graduates. In general it was concluded that the course offerings at both school types are relevant and there are ample employment opportunities for these graduates. / Ed. D.

This study investigated the views of academic personnel at, and of employers associated with, six community colleges in Virginia and West Virginia regarding the desired amount and character of general education in two-year occupational programs. Specifically, the desired amount of general education was measured as the proportion--expressed as a percentage--of the total credit hours in a program the participants would dedicate to general education, compared to amounts desired for other curriculum components. Response to the primary research question--desired character of general education--was recorded as the emphasis placed on each of several general education competences and measured as a percentage of the general education effort to be devoted to each. Results of the analysis showed that academic personnel and employers are in substantial agreement on the amount of general education desired in a two-year occupational program--about 20-22 semester hours--and on the nature of that component: both would emphasize strongly communication skills and critical thinking and, to a lesser degree, vocational adjustment ability, mathematics skills, human relations skills, and a knowledge of science and economics. Academic personnel and employers would each place less emphasis on ethical sensitivity, knowledge of health and fitness, and political awareness. They would emphasize least a knowledge of art and literature, a global perspective, and a knowledge of history. Employers representing manufacturing, retail sales and non-profit enterprises are in essential agreement on these points. Among academic personnel, occupational faculty, particularly in the engineering technologies, desire less general education and put more emphasis on mathematics and critical thinking skills than do general education faculty. The study finds sufficient consensus among the groups surveyed to suggest that community colleges should move boldly forward to improve their general education programs. / Ed. D.

Three-fourths of educational change in recent years has been mandated by external groups such as legislative bodies, executive agencies, and accrediting organizations. Much of this mandated change affected the academic realm of the colleges and universities. Newcombe and Conrad's development of their 1981 mandated academic change (MAC) model, which identified four stages of progression of implementation and four variable categories that affected this implementation, was the only research which addressed this important topic. More research was needed to add to the knowledge base regarding mandated academic change as a strand of planned organizational change. The purpose of this study was to examine the applicability of Newcombe and Conrad's theory of mandated academic change to two-year public institutions in Virginia in the context of the state mandate for all public colleges to adopt student outcome assessment plans. This research employed the qualitative case study method at two community colleges in Virginia which provided real-life examples of the extent of the MAC model's applicability to the implementation of student outcome assessment plans. One-on-one interviews with the college personnel most closely associated with the implementation were utilized. The principal finding was that the stage theory of the MAC model was unsubstantiated. It was also determined that the four variable categories described by the authors were appropriate in a community college setting, but further refinement of these categories using Creamer and Creamer Probability of Adoption of Change model of planned change might be helpful. It was also found that communication and vision, particularly determining the lines of authority, dissemination of information, and the early involvement of those affected by the change, should be given consideration as separate variables in studying mandated academic change. / Ed. D.

The purpose of this study was to assess Building Communities' goals as these goals relate to Virginia community colleges. Fifty-nine deans and 98 division chair persons were asked whether a goal had been implemented--existing status--and whether a goal should be implemented--preferred status. Fifty-three deans and 84 chair people returned usable questionnaires. Chi Square Tests of Independence (p<.05) were used to compare deans' and chair persons' responses on existing and preferred goal status. Chi Square Goodness of Fit Tests (p<.05) were used to examine the relationship of existing goal status to preferred goal status. Deans and chair people agreed on the existing status of 32 of the 38 goal statements. Deans and chair people share the same beliefs on the existing status of a vast majority of goal statements. However, significant differences were identified between deans and chair people regarding the existing status of (1) outreaching to disadvantaged students, (2)outreaching to different adult populations, (3) renewing faculty, (4) insuring that full-time faculty teach the majority of credit-bearing courses, (5) using computer technology to integrate educational and administrative applications, and (6) placing ill-prepared students in developmental education programs. Deans were more likely than chair people to view the six goals that lacked agreement as having been implemented. Deans and chair people agreed on the preferred status of 36 of the 38 goal statements. Deans and chair people share the same vision as to the preferred status for a majority of goal statements. However, significant differences were identified between deans and chair people regarding the preferred status of (1) setting aside two percent of the instructional budget for professional development and (2) limiting the unrestrained expansion of part-time faculty. Chair people were more likely than deans to support the use of the two goals that lacked agreement. Statistically significant differences were identified between the existing status and preferred status of (1) the student goal area as viewed by deans, (2) the faculty goal area as viewed by chair persons, (3) the instruction goal area as viewed by both deans and chairpersons, and (4) the curriculum goal area as viewed by both deans and chair people. / Ed. D.

The purpose of A STUDY OF THE EFFECTIVENESS OF ADVISORY COMMITTEES IN VIRGINIA COMMUNITY COLLEGES was to determine the effectiveness of advisory committees within the Virginia Community College system. How effective or ineffective these committees are being used has an effect on the programs within each college division. Data were gathered by means of a survey instrument which was developed and mailed to each community college dean in the state of Virginia. The results of the study revealed that advisory committees were widely used in community colleges in the state of Virginia, however, these committees were not used as effectively as they could be. Advisory committees used in Virginia's community colleges were used most effectively in helping with the identification of occupational skills needed by program graduates and in identifying area labor market needs. / Master of Science

The purpose of this study was to examine the relationships between problem solving style as measured by the Myers Briggs Type Inventory (MBTI) and achievement in College Chemistry. It was postulated that preferences measured by the MBTI would increase the variance explained by the predictive tool currently in use. The sample population was taken from a suburban community college. It was found that problem solving style does increase the variance explained by the currently used predictive tool. There is a non-simplistic relationship between problem solving style as measured by the MBTI and achievement in College Chemistry. The problem solving characteristics of successful and unsuccessful students, as well as those who withdraw, were documented. Some of the relationships found were the same as those reported in MBTI literature; others were contrary to expectations based on the MBTI literature. / Ph. D.