Journal of Accounting Education最新文献

Nurturing leaders: Examining the impact of collegiate women in business organizations 培养领导者：考察大学女性在商业组织中的影响

Journal of Accounting Education Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100983

Michael Bootsma , Kayla Sander , Jennifer Bagwell , Diane J. Janvrin

{"title":"Nurturing leaders: Examining the impact of collegiate women in business organizations","authors":"Michael Bootsma , Kayla Sander , Jennifer Bagwell , Diane J. Janvrin","doi":"10.1016/j.jaccedu.2025.100983","DOIUrl":"10.1016/j.jaccedu.2025.100983","url":null,"abstract":"<div><div>To encourage women to successfully navigate business school and increase the number of women leading organizations including the nation’s largest accounting firms, several colleges have developed Collegiate Women in Business (CWIB) organizations. These organizations encourage empowerment, professional development, and collegiality. Based upon Astin’s student involvement theory, we conduct a case study to explore the impact of CWIB organizations on participants’ confidence and perceived professional goals.</div><div>We find mixed results. In general, CWIB involvement is more likely to be associated with perceived professional goals but not student confidence. Results indicate that participants who were involved in CWIB were more likely to find that the program increased their sense of empowerment and belonging in the business college than non-CWIB participants. Further, CWIB participants were more likely to believe that their highest employment goal they can realistically achieve is at the executive level and that they can succeed in obtaining a mentor. Finally, CWIB participants are more likely to indicate that they plan to leave a full-time job for a limited time and then return to work force when raising children compared to non-CWIB female business students. Our research provides evidence on how institutions can adapt to meet the needs of increasingly diverse students.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100983"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145095267","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

Assessing students’ intention to adopt generative artificial intelligence 评估学生采用生成式人工智能的意愿

Journal of Accounting Education Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100984

Najla Bouebdallah , Wissem Ajili Ben Youssef

{"title":"Assessing students’ intention to adopt generative artificial intelligence","authors":"Najla Bouebdallah , Wissem Ajili Ben Youssef","doi":"10.1016/j.jaccedu.2025.100984","DOIUrl":"10.1016/j.jaccedu.2025.100984","url":null,"abstract":"<div><div>This study examines the factors that influence the use, adoption, and recommendation of generative artificial intelligence (GenAI) tools among French management science students. Our study extends the Unified Theory of Acceptance and Use of Technology (UTAUT 3) model by including trust, learning value, and empowerment in learning. This extension fills gaps in our understanding of the psychosocial factors influencing the adoption of GenAI tools in higher education. We used a questionnaire and partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 257 French management science students across different institutions. The results show that the most significant factors are performance expectancy, habit, hedonic motivation, and trust. These factors explain 49.3% of the intention to use GenAI tools, 58.7% of the intention to adopt them, and 39.6% of the intention to recommend them. However, other factors had no significant effect on behavioral intentions. This study contributes to the literature on technology acceptance by extending the UTAUT 3 model to an educational context. Additionally, it provides practical recommendations for educators, policymakers, and technology providers to promote the integration of GenAI tools in management science education and prepare students for future professional environments centred on GenAI tools.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100984"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145060073","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

Publish or perish: a case of not-for-profit accounting and governance 出版或灭亡：非营利会计和治理案例

Journal of Accounting Education Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100981

Marie Archambault, Tom Norton, Jeffrey Archambault

引用次数: 0

Exploring the impact of generative AI on student learning in accounting 探索生成式人工智能对学生会计学习的影响

Journal of Accounting Education Pub Date : 2025-08-26 DOI: 10.1016/j.jaccedu.2025.100982

Aner Zhou, Yan Luo

{"title":"Exploring the impact of generative AI on student learning in accounting","authors":"Aner Zhou, Yan Luo","doi":"10.1016/j.jaccedu.2025.100982","DOIUrl":"10.1016/j.jaccedu.2025.100982","url":null,"abstract":"<div><div>The rapid development of generative artificial intelligence (AI) is transforming accounting practices and education. This study provides descriptive evidence regarding how accounting students currently engage with AI tools in their learning experience. Survey data from 259 accounting students and 126 non-accounting students at a four-year public university in the U.S. reveals that 80 % of students use AI at least about once a week or more, primarily for help with difficult concepts. Students introduced to AI from their peers and friends feel more encouraged to use it than the rest of the students. While accounting and non-accounting students share many similar usage patterns, accounting students are less likely to use AI for creativity tasks or to accept AI-generated outputs without questioning their accuracy, bias, or currency, especially when it comes to decision making. Among the accounting disciplines, students are more likely to use AI for AIS. Both accounting and non-accounting students believe AI is able to reduce repetitive tasks and perceive AI with a positive impact on their learning experience, including improving GPA, helping with knowledge acquisition, making learning more enjoyable, and saving learning time. Such perceived benefits do vary by usage frequency and student GPA. This study highlights the importance of incorporating AI into accounting education to enhance student learning experience. It complements prior research focusing on educators and professionals, offering insights from students’ perspectives.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100982"},"PeriodicalIF":0.0,"publicationDate":"2025-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144895892","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

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

{"title":"Querying and visualizing financial data: A teaching case applying STEM skills","authors":"Yuxin Shan , Vernon J. Richardson","doi":"10.1016/j.jaccedu.2025.100978","DOIUrl":"10.1016/j.jaccedu.2025.100978","url":null,"abstract":"<div><div>Advanced technologies have dramatically changed the ways that accounting professionals collect, analyze and interpret data. Embracing the prevalent implementation of advanced technologies, accounting is moving towards a STEM discipline and requesting accounting students be equipped with emerging technologies. In response to the increasing requirements from the Association to Advance Collegiate Schools of Business (AACSB) and CPA exams on students’ data analytics skills, this case provides you an opportunity to complete the data analytics process by analyzing Dillard’s data using Structured Query Language (SQL) and Tableau. Specifically, this case provides an illustration of real-world data analysis, including the use of SQL to extract required data, the use of word clouds, geographic maps, and box-and-whisker plots to visualize data and outliers, an illustration of grouping data by clustering, and using interactive dashboards and narrative stories to communicate results. We aim to use software tools that you are familiar with to inspire your interest in data analytics, helping you understand the enormous power of SQL and Tableau to query, aggregate, analyze and visualize massive data as you build your own data analytics mindset.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100978"},"PeriodicalIF":0.0,"publicationDate":"2025-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144490835","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

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