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Journal of Accounting Education最新文献

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Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities
Journal of Accounting Education Pub Date : 2024-09-30 DOI: 10.1016/j.jaccedu.2024.100930
{"title":"Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities","authors":"","doi":"10.1016/j.jaccedu.2024.100930","DOIUrl":"10.1016/j.jaccedu.2024.100930","url":null,"abstract":"<div><div>This study examines the relationship among change management, transformational leadership, organizational culture, and faculty members’ commitment to accounting curriculum change in universities accredited by the Association to Advance Collegiate Schools of Business (AACSB) in the United Kingdom (UK) and the United Arab Emirates (UAE). Survey data were collected from accounting faculty members in the UK and UAE (n = 202) and analyzed using structural equation modeling. The results are interpreted using Hofstede’s cultural dimensions. This paper contributes to understanding faculty commitment to curriculum changes at AACSB-accredited universities in the UAE and UK by providing empirical evidence that change management positively influences faculty affective and normative commitments, with a greater impact in the UAE. It reveals the nuanced effects of transformational leadership on faculty commitments across cultural contexts. It challenges previous assumptions about organizational culture’s impact on commitment to change, and highlights the importance of demographic factors such as gender and academic rank. The study emphasizes the critical role of long-term accreditation and offers practical recommendations for culturally sensitive change management strategies, while also identifying areas for future research to address its limitations. This study contributes significantly to the literature on change management and academic accounting education. It also has practical implications for higher education institutions who are considering changing their accounting curricula, particularly for accreditation purposes.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142356897","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
Was it miss appropriate in the theater with the cash register? An employee fraud case 在影院里，收银员的失误合适吗？员工欺诈案
Journal of Accounting Education Pub Date : 2024-09-12 DOI: 10.1016/j.jaccedu.2024.100929
{"title":"Was it miss appropriate in the theater with the cash register? An employee fraud case","authors":"","doi":"10.1016/j.jaccedu.2024.100929","DOIUrl":"10.1016/j.jaccedu.2024.100929","url":null,"abstract":"<div><p>This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142172542","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
STEM designation for accounting programs: Insights from accounting department directors 会计专业的 STEM 名称：会计系主任的见解
Journal of Accounting Education Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100919
{"title":"STEM designation for accounting programs: Insights from accounting department directors","authors":"","doi":"10.1016/j.jaccedu.2024.100919","DOIUrl":"10.1016/j.jaccedu.2024.100919","url":null,"abstract":"<div><p>With the increasing demand for tech-savvy accounting graduates, numerous accounting programs are considering the value of obtaining STEM designation. We conduct semi-structured interviews of fourteen accounting department directors with STEM-designated graduate programs. The interviews encompass three broad themes: (1) Motivation for pursuing STEM designation and expected benefits; (2) Process for acquiring the STEM designation, including curriculum modifications and related challenges; and (3) Resources, faculty training and hiring, and outcomes of STEM designation. The interviewees submit that STEM programs are vital for attracting international students. They report other advantages, including increased program visibility, greater interest from domestic students in STEM programs, and enhanced career opportunities for students from a curriculum focused on data analytics. In addition, some interviewees report that their technology programs are the only ones <em>gaining</em> students. Participants further reveal that international students graduating from STEM accounting programs are securing employment with Big Four, regional, and local accounting firms. Finally, we relate the findings to change theory and discuss recommendations for university accounting programs.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142088482","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
Developing a STEM-designated accounting curriculum 开发 STEM 指定会计课程
Journal of Accounting Education Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100918
{"title":"Developing a STEM-designated accounting curriculum","authors":"","doi":"10.1016/j.jaccedu.2024.100918","DOIUrl":"10.1016/j.jaccedu.2024.100918","url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142088483","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
Exploring verbal, interpersonal, and visual intelligences in accounting education: Effects on student learning and performance 探索会计教育中的语言智能、人际智能和视觉智能：对学生学习和成绩的影响
Journal of Accounting Education Pub Date : 2024-08-22 DOI: 10.1016/j.jaccedu.2024.100917
{"title":"Exploring verbal, interpersonal, and visual intelligences in accounting education: Effects on student learning and performance","authors":"","doi":"10.1016/j.jaccedu.2024.100917","DOIUrl":"10.1016/j.jaccedu.2024.100917","url":null,"abstract":"<div><p>We examine the relationship between three dimensions of Multiple Intelligence (MI) and student performance using two assignments. Utilizing mixed research design, we not only confirm the existing relationship between selected MIs and student performance, but also unfold three themes (adaptable, enjoyable, and experiential) of learning experiences informed by student reflections that explain this relationship. These patters illustrate challenges faced, excitement experienced, and experiential learning gained by students. We find that incorporating MI in teaching and assessing accounting students is likely to hone their soft skills in addition to the logical or mathematical skills that are engaged in most accounting courses.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575124000332/pdfft?md5=06ce3bce0bc5b302583f29aabaacd51f&pid=1-s2.0-S0748575124000332-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142039691","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
No pain, no gain: The structure and consequences of question difficulty in a management accounting course 没有痛苦，就没有收获：管理会计课程中问题难度的结构与后果
Journal of Accounting Education Pub Date : 2024-08-20 DOI: 10.1016/j.jaccedu.2024.100916
{"title":"No pain, no gain: The structure and consequences of question difficulty in a management accounting course","authors":"","doi":"10.1016/j.jaccedu.2024.100916","DOIUrl":"10.1016/j.jaccedu.2024.100916","url":null,"abstract":"<div><p>An unrecognized choice made by accounting instructors is the degree of difficulty presented to students. Even if assessment is limited to multiple-choice materials, instructors can pick questions that vary from easy to very difficult. To do this, instructors depend on difficulty classifications provided by textbook authors and publishers. Using computer captured results from student efforts, this paper tests the integrity of these difficulty categories. This effort considers the impact of different grade consequences, different scoring systems, student aptitude and prior question exposure. The extent difficulty levels translate into student success variation is reported. The results generally support the publisher’s classifications. Nonetheless, interesting variations in the degree of these differences can be attributed to the context and consequences of question answering, as well as to the type of student asked to answer.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142011157","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
Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework 财务会计课程的学习成绩：COVID19在多样性、公平、包容和归属感（DEIB）框架内的影响
Journal of Accounting Education Pub Date : 2024-08-09 DOI: 10.1016/j.jaccedu.2024.100915
{"title":"Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework","authors":"","doi":"10.1016/j.jaccedu.2024.100915","DOIUrl":"10.1016/j.jaccedu.2024.100915","url":null,"abstract":"<div><p>This study examines student performance in the principles of financial accounting course at a comprehensive, AACSB accredited, midwestern University to assess several issues raised and being directly addressed through a Diversity, Equity, Inclusion, and Belonging (DEIB) initiative. It is framed within a high-quality, archival dataset constructed by the University to support data analytic, evidence-based decisions, to inform student initiatives aimed at closing educational opportunity gaps. The examined course is the only business course supported by a supplemental instruction program that targets traditionally difficult University courses (failure rates exceeding 25%). Our empirical analysis is conducted within the context of pre- and post-COVID19 timeframes with this disruption deemed as a moderating factor. Final course grades, gender identification, academic major, race, and international student status were examined to investigate grade performance differences, if any, between the two timeframes, while concentrating on distinct DEIB population demographics. We find that students of color and female students underperformed in the core accounting course, which impedes their progress towards the chosen major. No evidence was found for an academic achievement difference based on the international student status. In addition, first-generation students’ performance does not differ from that of their peers, despite ongoing concerns of lack of confidence and resources this cohort possesses. Last, female students’ performance improved post- pandemic, while other minority groups did not experience any changes in course success rates.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141942980","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
The big data crossroads: Accounting education and the challenge of 21st century technology 大数据的十字路口：会计教育与 21 世纪技术的挑战
Journal of Accounting Education Pub Date : 2024-07-16 DOI: 10.1016/j.jaccedu.2024.100914
{"title":"The big data crossroads: Accounting education and the challenge of 21st century technology","authors":"","doi":"10.1016/j.jaccedu.2024.100914","DOIUrl":"10.1016/j.jaccedu.2024.100914","url":null,"abstract":"<div><p>Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141630424","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 Students’ perceptions of delivery modalities during and after the COVID-19 pandemic 在 COVID-19 大流行期间和之后，会计专业学生对授课方式的看法
Journal of Accounting Education Pub Date : 2024-06-26 DOI: 10.1016/j.jaccedu.2024.100913
Kevin Parker , Daniel J. Gaydon , Anthony Fulmore , Douglas M. Boyle
{"title":"Accounting Students’ perceptions of delivery modalities during and after the COVID-19 pandemic","authors":"Kevin Parker ,&nbsp;Daniel J. Gaydon ,&nbsp;Anthony Fulmore ,&nbsp;Douglas M. Boyle","doi":"10.1016/j.jaccedu.2024.100913","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100913","url":null,"abstract":"<div><p>The delivery mode of accounting education has become increasingly important, especially following the COVID-19 pandemic. This study employs General Systems Theory to examine accounting students’ satisfaction with various delivery modalities, comparing pre- and post-pandemic course delivery, effectiveness, and instructional support. A survey of 164 undergraduate and graduate students during Spring 2021 suggests a preference for face-to-face learning among four-year accounting majors. Associate degree-seeking participants showed higher satisfaction with online asynchronous delivery, while graduate students favored online synchronous modality. Accounting majors indicated that their online accounting instructors perceived less concern for their success and provided less effective feedback than a face-to-face accounting class. Based on these findings, academic institutions should continue offering face-to-face courses for accounting majors and enhance online delivery through targeted online course instruction training initiatives.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141486497","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
Justice for everyone: An installment note case with varied payments and inappropriate interest amortization 为每个人伸张正义分期付款票据案件：付款方式多样，利息摊销不当
Journal of Accounting Education Pub Date : 2024-06-02 DOI: 10.1016/j.jaccedu.2024.100909
Ralph E. Welton, Jeremy M. Vinson
{"title":"Justice for everyone: An installment note case with varied payments and inappropriate interest amortization","authors":"Ralph E. Welton,&nbsp;Jeremy M. Vinson","doi":"10.1016/j.jaccedu.2024.100909","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100909","url":null,"abstract":"<div><p>Accountants are frequently called upon to use their financial and analytical skills to assist other professionals. In this case, you will take on the role of an accountant called upon to assist an attorney who is providing free legal advice to a client. The case, based on actual events, involves inappropriate amortization by a lender of a 15-year installment note. Additionally, the borrower missed multiple payments and made extra payments attempting to “catch-up.” After 22 years, the borrower is still making payments and wonders when payoff will be achieved. This case provides you the opportunity to review and correct an amortization schedule for an installment note, thereby gaining an understanding of the impact of compounding interest and missed payments on the life of the note. Additionally, the case provides the opportunity to communicate your findings in a memo to a professional who is not an accountant.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141243685","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
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