The Bill J. Priest Institute for Economic Development is an entity created in the Dallas County Community College District to serve the community in workforce and economic development. The history of the Priest Institute over the last ten years parallels and illustrates the commitment of community colleges nationally to workforce and economic development. The history also reflects similar goals and trends within the state of Texas and, particularly, in the city of Dallas. The Priest Institute is made up of three distinct entities. One entity is the Edmund J. Kahn Job Training Center; another is the Business and Professional Institute, which provides consulting and training services to business clients. The final service area is the complex made up of the regional North Texas Small Business Development Center and its several related local service operations. This study provides an analytical history of each of these components and the process by which they came together in a model facility in Dallas. This study also describes perceptions of persons within the Institute regarding its present mission and purposes and the efficacy of the current organizational structure both internally and within the district operation as an appropriate structure enabling the Institute to meet its …

Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior …