{"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}
{"title":"Reforming accounting as a STEM discipline","authors":"Ken H. Guo","doi":"10.1016/j.jaccedu.2025.100968","DOIUrl":"10.1016/j.jaccedu.2025.100968","url":null,"abstract":"<div><div>There has been some effort to push the recognition of accounting as a STEM (science, technology, engineering, and mathematics) field through congressional legislation and the designation of academic accounting programs by individual schools. In this paper I argue that such legitimization is insufficient and that the accounting profession can best accomplish its stemmatization goal by reforming accounting as an information systems discipline. Such reform would necessitate a meaningful change of the accounting focus from rules to information systems design, implementation, and data analytics. I use four examples to illustrate how such reform might be carried out and discuss potential pitfalls and obstacles.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100968"},"PeriodicalIF":0.0,"publicationDate":"2025-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143851765","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}
{"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}
{"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}
{"title":"New challenges at WHK LLP: A case for incorporating characteristics of private companies in classroom teaching","authors":"Kate Jelinek, Devendra Kale, Anis Triki","doi":"10.1016/j.jaccedu.2025.100964","DOIUrl":"10.1016/j.jaccedu.2025.100964","url":null,"abstract":"<div><div>This paper highlights the importance of incorporating key characteristics of private companies into accounting education. While many accounting graduates begin careers in public accounting, they eventually choose careers in industry, which is comprised mostly of private companies. In this paper, we call on educators to incorporate private–public company differences into classroom teaching to better prepare accounting graduates for future careers. To address this need, we provide a novel case study. Empirical results demonstrate that exposure to the case study and related classroom discussion significantly improves students’ understanding of nuances of private companies. Specifically, students demonstrate greater understanding of key differences between private and public companies, how such differences influence auditing concerns, and finally, how market forces and pressures differ between public and private companies. In sum, our case and related empirical results suggest that exposing students to key characteristics of private firms may prepare them for future careers.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100964"},"PeriodicalIF":0.0,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143679865","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}
Dennis M. O’Reilly , John T. Reisch , Patricia Cale
{"title":"Investigating fraud at Tri-County Auto: A case study","authors":"Dennis M. O’Reilly , John T. Reisch , Patricia Cale","doi":"10.1016/j.jaccedu.2025.100954","DOIUrl":"10.1016/j.jaccedu.2025.100954","url":null,"abstract":"<div><div>This short case requires students to conduct a fraud risk assessment and an analysis of an income statement for a small business. This is then used to determine whether a fraud may be occurring and whether criteria for predication has been met. Students will learn about the forensic technique of invigilation and use the results of an invigilation to estimate the amount of losses from fraud that may have occurred at the business. The case setting is a single-owner automotive repair facility, a type of business with which most students have some familiarity. As a final step, students are asked to recommend internal control policies that can prevent or detect fraud. This case is appropriate for fraud courses as well as auditing courses that include a fraud component.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100954"},"PeriodicalIF":0.0,"publicationDate":"2025-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143395804","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}
{"title":"Friends, felons, & tax fraud","authors":"Carolyn Conn, Linda Campbell","doi":"10.1016/j.jaccedu.2025.100950","DOIUrl":"10.1016/j.jaccedu.2025.100950","url":null,"abstract":"<div><div>This case study is designed for use in an income tax, accounting ethics, or fraud examination course at the undergraduate or graduate level. The focus is on a<!--> <!-->graduate student (the protagonist) who is near graduation and is wrestling with an ethical dilemma after being asked to provide a character reference for a longtime friend. This student recently passed one of the three core sections of the CPA examination and at the end of the current semester will begin a career as a tax accountant. The recent message from a high school classmate creates a conflict between the student’s personal and professional ethics and causes her to evaluate the importance of her own goals against loyalty to the friend who has confessed to multiple felonies.</div><div>In evaluating the friend’s crimes, the student explores aspects of the fraud triangle and how it might have influenced the friend’s actions. The friend had confessed to wire fraud, bank fraud, and submitting fraudulent loan applications to financial institutions related to the Paycheck Protection Program (PPP under the CARES Act<span><span><sup>1</sup></span></span>). The case provides a context for discussing multiple aspects of the PPP as an example of a well-intended government program that was susceptible to fraud, analyzing worker classification (employees vs. contract labor/independent contractors), considering the role of tax policy in economic stimulus, and the tradeoffs between providing timely economic relief and crafting carefully designed legislation.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100950"},"PeriodicalIF":0.0,"publicationDate":"2025-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143358115","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}
Phil Hancock , Jac Birt , Paul De Lange , Carolyn Fowler , Marie Kavanagh , Lorena Mitrione , Michaela Rankin
{"title":"Students’ perceptions of different assessment modes and student experience","authors":"Phil Hancock , Jac Birt , Paul De Lange , Carolyn Fowler , Marie Kavanagh , Lorena Mitrione , Michaela Rankin","doi":"10.1016/j.jaccedu.2025.100953","DOIUrl":"10.1016/j.jaccedu.2025.100953","url":null,"abstract":"<div><div>This study investigates student experiences and perceptions of online and face-to-face assessments. Focus groups were conducted with students at three Australian universities to understand their experiences of online examinations. Student perceptions and experiences of online examinations were mixed. Benefits include better reflecting workplaces and being able to complete the examination at a time that suited them. Whilst many students found taking online assessments at home less stressful, others felt they were less likely to perform well when compared to assessments on campus. Students also identified several challenges with online assessments. Students experienced stress due to failing technologies; needed additional time required to ‘write’ examinations; experienced feelings of isolation; and perceived that questions might be harder to prevent cheating.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100953"},"PeriodicalIF":0.0,"publicationDate":"2025-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129473","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}
{"title":"Belding party store lottery fraud: Detecting lottery fraud","authors":"Alan Reinstein , Leigh Rosenthal , Greg Trompeter","doi":"10.1016/j.jaccedu.2025.100952","DOIUrl":"10.1016/j.jaccedu.2025.100952","url":null,"abstract":"<div><div>Based on an actual fraud consulting engagement, this case study begins when the owner of the Belding Party Store noticed that lottery ticket sales were increasing but lottery cash flows were decreasing. We present our findings from piloting the case with graduate and undergraduate students from 2021 through 2023. The case requires students to apply forensic accounting and auditing techniques to ascertain: (1) whether some of the store employees defrauded its owner of lottery ticket revenues; (2) which internal control weaknesses should have alerted the owner of this potential fraud; (3) how to improve internal controls to minimize future fraud; and (4) how to measure the extent of the fraud. Students received three documents: (1) the case; (2) flowcharts of Belding’s internal processes; and (3) an Excel workbook containing the source documents necessary to determine the nature of the fraud and calculate the damages. They also completed pre- and post-surveys to measure how much they learned from solving the case.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100952"},"PeriodicalIF":0.0,"publicationDate":"2025-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129471","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}
Ahmad Mohamad Abdo-Salloum , Hasan Yousef Al-Mousawi
{"title":"Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula","authors":"Ahmad Mohamad Abdo-Salloum , Hasan Yousef Al-Mousawi","doi":"10.1016/j.jaccedu.2025.100951","DOIUrl":"10.1016/j.jaccedu.2025.100951","url":null,"abstract":"<div><div>This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.<span><span><sup>1</sup></span></span> Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100951"},"PeriodicalIF":0.0,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129333","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}
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