Journal of Accounting Education最新文献

Querying and visualizing financial data: A teaching case applying STEM skills 财务数据查询和可视化：应用STEM技能的教学案例

Journal of Accounting Education Pub Date : 2025-06-26 DOI: 10.1016/j.jaccedu.2025.100978

Yuxin Shan , Vernon J. Richardson

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引用次数: 0

BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case 美丽的沐浴炸弹：一个标准的成本，定价和可持续发展报告案例

Journal of Accounting Education Pub Date : 2025-06-19 DOI: 10.1016/j.jaccedu.2025.100979

Tara M. Lambert , Amy Foshee Holmes

引用次数: 0

Austal: The downside of stock compensation 奥斯塔：股票补偿的缺点

Journal of Accounting Education Pub Date : 2025-06-14 DOI: 10.1016/j.jaccedu.2025.100980

Alyssa Ong , Andrea M. Scheetz

引用次数: 0

Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆ 通过会计信息系统的专业技能认识到会计是一门STEM学科☆

Journal of Accounting Education Pub Date : 2025-06-04 DOI: 10.1016/j.jaccedu.2025.100970

Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte

{"title":"Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆","authors":"Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte","doi":"10.1016/j.jaccedu.2025.100970","DOIUrl":"10.1016/j.jaccedu.2025.100970","url":null,"abstract":"<div><div>This study examines the intersection of STEM (Science, Technology, Engineering, and Mathematics) technical skills and accounting, aiming to understand how Professional Skills in Accounting Information Systems (PSAIS) characterize the accounting as STEM field. The literature review includes 44 articles published in prominent accounting education journals, including the <em>Journal of Accounting Education, Accounting Horizons, and Issues in Accounting Education</em>. These articles were qualitatively analyzed to identify the PSAIS mentioned and their alignment with STEM principles. The PSAIS were then validated by academic and professional experts. The analyses revealed that PSAIS include advanced technological skills, such as knowledge of specialised software, data analysis, big data, and artificial intelligence. In addition, a solid understanding of mathematical and statistical concepts is considered crucial for interpreting and analyzing accounting information. The development of PSAIS is therefore key to characterizing accounting as a STEM discipline. These skills, which integrate scientific, technological, engineering, and mathematical dimensions, enable accounting professionals to meet the challenges of the digital age and technological advances. Our work contributions include an overview and research agenda, proposing a comprehensive analytic framework that categorizes accounting skills into STEM areas to guide future research and provide practical implications.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100970"},"PeriodicalIF":0.0,"publicationDate":"2025-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144204701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accounting education literature review (2024) 会计教育文献综述（2024）

Journal of Accounting Education Pub Date : 2025-05-16 DOI: 10.1016/j.jaccedu.2025.100969

Natalie Tatiana Churyk , Tim V. Eaton , Linda J. Matuszewski

引用次数: 0

Staring into the abyss: Does accounting face a looming enrollment crisis? 凝视深渊：会计是否面临迫在眉睫的招生危机？

Journal of Accounting Education Pub Date : 2025-04-25 DOI: 10.1016/j.jaccedu.2025.100967

Erik S. Boyle , Marcus Burger , Rana Mazumder

{"title":"Staring into the abyss: Does accounting face a looming enrollment crisis?","authors":"Erik S. Boyle , Marcus Burger , Rana Mazumder","doi":"10.1016/j.jaccedu.2025.100967","DOIUrl":"10.1016/j.jaccedu.2025.100967","url":null,"abstract":"<div><div>Leaders in higher education have predicted that declining birth rates since 2008 will lead to an enrollment cliff in higher education in which enrollment rates, which have steadily increased for decades, will reverse directions. Because many university budget models are predicated on increases to tuition, changes to this model can be catastrophic for universities that fail to plan ahead. We review recent trends in accounting degrees awarded, both individually and in comparison to other business school and university degree awards, to better understand how accounting is positioned relative to other degrees in higher education in the lead-up to this enrollment cliff. We review public data from the National Center for Education Statistics and find that accounting degrees awarded in the United States have steadily decreased since 2015. This decrease has occurred across institution types and demographic characteristics, indicating that there are fundamental issues with accounting that need to be addressed. Although the profession has taken some initial steps to encourage more students into the field of accounting, such as making changes to licensure procedures and requirements and encouraging accounting programs to seek out STEM designation, more measures may be needed for the supply of accountants to keep pace with future expected demand.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100967"},"PeriodicalIF":0.0,"publicationDate":"2025-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143870488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reforming accounting as a STEM discipline 改革会计作为一门STEM学科

Journal of Accounting Education Pub Date : 2025-04-21 DOI: 10.1016/j.jaccedu.2025.100968

Ken H. Guo

引用次数: 0

Who enrolls in accounting? Ethical predispositions of undergraduate accounting students 谁注册会计专业？会计学本科生的道德倾向

Journal of Accounting Education Pub Date : 2025-03-24 DOI: 10.1016/j.jaccedu.2025.100966

Tamara Poje, Mina Ličen, Maja Zaman Groff

{"title":"Who enrolls in accounting? Ethical predispositions of undergraduate accounting students","authors":"Tamara Poje, Mina Ličen, Maja Zaman Groff","doi":"10.1016/j.jaccedu.2025.100966","DOIUrl":"10.1016/j.jaccedu.2025.100966","url":null,"abstract":"<div><div>Business ethics has become a vital concern around the world following corporate scandals that, among other serious consequences, have affected the reputation of accountants. To rebuild ethical behavior and public trust, effective integration of ethics into accounting curricula is gaining importance. This study contributes to the efficiency of such educational efforts by examining the ethical predispositions of accounting students compared to those in other business majors. Utilizing the Multidimensional Ethics Scale (MES), the study measures the impact of five moral philosophies on moral judgment. Although no differences in moral judgment were found between accounting students and students undertaking other business majors, the study reveals specific ethical predispositions of accounting students, specifically a greater influence of egoism and contractualism on their moral judgment. Additionally, the study finds that relativism significantly impacts the moral judgment of all business students, not limited to those specializing in accounting. These results are essential for accounting education, as understanding ethical predispositions can guide the tailoring of ethics education within accounting curricula. The aim of ethics education is to guide students to achieve the highest level of cognitive moral development where their moral judgment is based on own beliefs, beyond the perspective of society, culture, family, peers and self-interest.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100966"},"PeriodicalIF":0.0,"publicationDate":"2025-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143679864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Can online technology and resources replace accounting faculty? Student perceptions of the importance of accounting faculty 在线技术和资源能取代会计教师吗？学生对会计教师重要性的认知

Journal of Accounting Education Pub Date : 2025-03-21 DOI: 10.1016/j.jaccedu.2025.100965

Ferdinand Siagian , Daniel Bryan

{"title":"Can online technology and resources replace accounting faculty? Student perceptions of the importance of accounting faculty","authors":"Ferdinand Siagian , Daniel Bryan","doi":"10.1016/j.jaccedu.2025.100965","DOIUrl":"10.1016/j.jaccedu.2025.100965","url":null,"abstract":"<div><div>Advances in online technology and resources allow accounting programs to reduce faculty’s online teaching load. We investigate how students, the accounting education stakeholders most affected by the use of online technology, perceive this development. We surveyed students enrolled in online accounting courses at two AACSB-accredited universities in the US and find strong evidence that despite the advancement of online technology and resources, most students do not think that technology and online resources can replace faculty. Moreover, they do not believe that they can perform as well without faculty and thus prefer to take an online course with faculty. Their perceptions and preferences toward having an online course with faculty are positively influenced by the perceived quality of their current faculty and their GPA. Furthermore, they are negatively influenced by the perceived quality of the online technology and resources they use and their self-perceived computer ability. Additionally, we find that 25% of students who originally prefer an online course with faculty change their minds to a course without faculty when presented with a financial incentive. When presented with a flexibility incentive, 33% of students change their minds and prefer a course without faculty. Our results are consistent with the notion that most students recognize the importance of high-quality accounting faculty teaching their online courses and want them to teach their online courses. Our study is important for accounting programs interested in utilizing technology to reduce faculty teaching loads or searching for the optimal mix of faculty and technology in their accounting courses.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100965"},"PeriodicalIF":0.0,"publicationDate":"2025-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143679863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

New challenges at WHK LLP: A case for incorporating characteristics of private companies in classroom teaching WHK LLP的新挑战：将私营公司的特点纳入课堂教学的案例

Journal of Accounting Education Pub Date : 2025-03-20 DOI: 10.1016/j.jaccedu.2025.100964

Kate Jelinek, Devendra Kale, Anis Triki

引用次数: 0