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Peer Review




Overall Rating:

4 stars
Content Quality: 4 stars
Effectiveness: 4 stars
Ease of Use: 4 stars
Reviewed: Jul 02, 2006 by Business Editorial Board
Overview: is a very comprehensive site that contains significant material including
links to both summaries and full text of most of the major pronouncements by the
FASB and its predecessor organizations. It also contains links to a financial
accounting study guide, a guide to financial ratios, a guide to understanding
financials, a guide to becoming a CPA, and a guide to the AICPA and IFAC Code of
Ethics. Content is divided by audience: principles, general users, intermediate, and advanced accounting.
Learning Goals: is a reference site designed to provide Accounting Principles, Financial Accounting, Intermediate Accounting,
Advanced Accounting educators with links to information that can be incorporated
into their classes and their research. Information has also been identified for general users who are non-accountants.
Target Student Population: Students of Accounting Principles/Financial Accounting/Intermediate
Accounting/Advanced Accounting classes or anyone interested in the professional literature of the accounting profession.
Prerequisite Knowledge or Skills: Skills applicable to the audience level.
Type of Material: Reference material.
Recommended Uses: Educational resources that can be incorporated into classroom use in form of homework assignments, research projects, and lecture.
Technical Requirements: Internet access and browser.

Evaluation and Observation

Content Quality

Rating: 4 stars
Strengths: Author provides current educational resources and study guides related to
Accounting Principles/Financial Accounting/Intermediate Accounting/ Advanced
Accounting Classes in a concise and engaging manner. This site can be a good reference for anyone interested in authoritative
literature in an area of accounting. For instance, if the topic of interest is leases, the authoritative literature from the APB, FASB, etc. can be located to learn what is covered on the topic. However, users will then have to go to another source to
actually find the pronouncement. Content provided is accurate and relevant to the categories listed. Study guide information is provided concisely to serve as a review mechanism. Examples are included.
Concerns: The site appears to be a work in progress. Links have not been provided for all of the topic listed and as a result the site is not self-contained. Some content and definitions are rather scant.

Potential Effectiveness as a Teaching Tool

Rating: 4 stars
Strengths: As a reference site, teachers and students could learn a lot in a short time. The extent of the sites effectiveness as a teaching tool will largely be determined by how one chooses to use it. Examples provided are good.
Concerns: Effectiveness criteria are generally not applicable as the intent of the site is for reference purposes not instruction. As such learning objectives are not identified. Relationships between concepts are not demonstrated, nor reinforced progessively. The site is a list of topics relevant for the four different target audiences.

Ease of Use for Both Students and Faculty

Rating: 4 stars
Strengths: Module is very user friendly, easy to use, and visually appealing. The links that do exist function properly. Layout and design is suitable for a reference site.
Concerns: The site is exceedingly text based and requires considerable scrolling. Navigation is less than desirable. Topics are not presented alphabetically, making locating them in the long lists a bit cumbersome. The site is neither interactive nor engaging as it is merely a listing of references and explanations.