Developing a STEM-designated accounting curriculum

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2024-08-28 DOI:10.1016/j.jaccedu.2024.100918

Richard C. O’Hara, Valerie Simmons, Gregory Kogan, Douglas M. Boyle

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Abstract

With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.

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开发 STEM 指定会计课程

随着会计教育和会计行业越来越重视技术，许多会计专业都在修改课程，以确保学生掌握必要的技术技能，在未来的职业生涯中取得成功。此外，至少有 83 个研究生会计专业获得了 STEM 称号，以表明其课程的技术重点。本研究的目的是向会计教育工作者介绍有关会计专业和 STEM 的现状，并提供有关获得 STEM 称号的信息。具体而言，我们提供了有关会计与技术融合的背景信息、会计作为 STEM 的现状、获得 STEM 称号的好处和指导，以及将技术纳入会计课程的资源。此外，我们还提供了一份数据分析教学工具表，其中列出了各种技术和主题的案例研究、详细介绍特定技术领域课程设计的文章、讨论会计行业技术的相关论文，以及与数据分析教学相关的教科书和网站。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.