Journal of Accounting Education最新文献

How a color-based teaching method has lifted grades for first-year accounting students 基于色彩的教学方法如何提高会计专业一年级学生的成绩

Journal of Accounting Education Pub Date : 2024-11-15 DOI: 10.1016/j.jaccedu.2024.100934

Mark Bracken Wilson

{"title":"How a color-based teaching method has lifted grades for first-year accounting students","authors":"Mark Bracken Wilson","doi":"10.1016/j.jaccedu.2024.100934","DOIUrl":"10.1016/j.jaccedu.2024.100934","url":null,"abstract":"<div><div>Improving grades for students in the lower quartile of introductory accounting courses has long baffled educators. Students who underperform often prefer to find other subject majors, struggle to pass the more advanced accounting papers or drop out of higher education study altogether. Yet students who underperform may do so as much due to a lack of affordance for their preferred learning style, as to any lack in capability. This research explores the impact of a bespoke color-based teaching method introduced to first-year accounting students at a New Zealand institute in an effort to increase student comprehension and improve final grades. The color-based teaching method brings a visual style of teaching and learning into a predominantly audio/reader/kinesthetic university accounting environment. The color-based method was introduced to 58 students over two cohorts. The students’ final percentage grades were analysed against the final overall grades of students in the previous two cohorts of 71 students, who were taught without the aid of the color-based method. The results of this research show that students’ final grades showed a statistically significant improvement in each of the four quartiles following the introduction of the color-based teaching method. These results could be successfully replicated in any learning environment where students are first introduced to accounting. The findings of this study have implications for policy and pedagogy, suggesting that a learner-centred approach which seeks to augment a traditionally greyscale delivery with memorable visual elements, can have a positive impact on learners of all levels. Most noteworthy, it can advance the achievements of the group of students who are traditionally seen as underperforming.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142658316","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

Workbook design and controls: A framework 工作簿设计与控制：一个框架

Journal of Accounting Education Pub Date : 2024-10-17 DOI: 10.1016/j.jaccedu.2024.100933

Thomas Zeller, Erin Dingrando, Danielle Booker

引用次数: 0

Examining the contribution of diverse feedback perspectives during a work-integrated learning intervention 在工作一体化学习干预过程中考察不同反馈观点的贡献

Journal of Accounting Education Pub Date : 2024-10-10 DOI: 10.1016/j.jaccedu.2024.100931

Erin Jade Twyford , Bonnie Amelia Dean

引用次数: 0

Teaching accounting in the era of ChatGPT – The student perspective ChatGPT 时代的会计教学--学生视角

Journal of Accounting Education Pub Date : 2024-10-02 DOI: 10.1016/j.jaccedu.2024.100932

Charlotte Haugland Sundkvist , Ellen M. Kulset

{"title":"Teaching accounting in the era of ChatGPT – The student perspective","authors":"Charlotte Haugland Sundkvist , Ellen M. Kulset","doi":"10.1016/j.jaccedu.2024.100932","DOIUrl":"10.1016/j.jaccedu.2024.100932","url":null,"abstract":"<div><div>This study examines students’ perceived usefulness, intended future and current use of ChatGPT in a study context. Since the release of ChatGPT to the public, its potential impact on education, both positive and negative, has been heavily debated, but there is limited research on the students’ perception and use of ChatGPT. We find that students’ perceived usefulness of ChatGPT is increasing with variables such as general enthusiasm about new technology, ease of use, trustworthiness, and social influence from friends. The intention to use ChatGPT in a study context in the future is increasing with the same variables except for trustworthiness. Students who have previously used ChatGPT find it more likely that they will use it in a study context in the future. Several students seem to be aware that the answers from ChatGPT cannot always be trusted, but few mention that using ChatGPT in a study context can also have other negative effect on learning outcomes (i.e., if ChatGPT does much of the work instead of the student). The use of ChatGPT seems to depend upon type of course, and the students are more likely to use ChatGPT in other courses than accounting courses. We also find that students are most likely to use ChatGPT to answer course specific questions, and least likely to use it on exams.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142417550","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

Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities 影响教师对会计课程改革承诺的关键因素：阿联酋和英国 AACSB 认证大学之间的差异

Journal of Accounting Education Pub Date : 2024-09-30 DOI: 10.1016/j.jaccedu.2024.100930

Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa

{"title":"Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities","authors":"Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa","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

Dawna Drum , Jamie Hoelscher

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

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

{"title":"STEM designation for accounting programs: Insights from accounting department directors","authors":"Valerie Simmons , Gregory Kogan , Douglas M. Boyle , Richard C. O’Hara","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

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

{"title":"Developing a STEM-designated accounting curriculum","authors":"Richard C. O’Hara, Valerie Simmons, Gregory Kogan, Douglas M. Boyle","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

Shahriar M. Saadullah, Sameh Ammar, Abdulsamad Alazzani

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

Timothy J. Fogarty , Paul M. Goldwater

引用次数: 0