Journal of Accounting Education最新文献

Who enrolls in accounting? Ethical predispositions of undergraduate accounting students

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

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

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

Investigating fraud at Tri-County Auto: A case study

Journal of Accounting Education Pub Date : 2025-02-12 DOI: 10.1016/j.jaccedu.2025.100954

Dennis M. O’Reilly , John T. Reisch , Patricia Cale

引用次数: 0

Friends, felons, & tax fraud

Journal of Accounting Education Pub Date : 2025-02-06 DOI: 10.1016/j.jaccedu.2025.100950

Carolyn Conn, Linda Campbell

{"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 agraduate 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}

引用次数: 0

Students’ perceptions of different assessment modes and student experience

Journal of Accounting Education Pub Date : 2025-01-29 DOI: 10.1016/j.jaccedu.2025.100953

Phil Hancock , Jac Birt , Paul De Lange , Carolyn Fowler , Marie Kavanagh , Lorena Mitrione , Michaela Rankin

引用次数: 0

Belding party store lottery fraud: Detecting lottery fraud

Journal of Accounting Education Pub Date : 2025-01-27 DOI: 10.1016/j.jaccedu.2025.100952

Alan Reinstein , Leigh Rosenthal , Greg Trompeter

引用次数: 0

Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula

Journal of Accounting Education Pub Date : 2025-01-06 DOI: 10.1016/j.jaccedu.2025.100951

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}

引用次数: 0

Expansion of analytical methods in auditing education

Journal of Accounting Education Pub Date : 2024-12-09 DOI: 10.1016/j.jaccedu.2024.100948

Michele S. Flint

{"title":"Expansion of analytical methods in auditing education","authors":"Michele S. Flint","doi":"10.1016/j.jaccedu.2024.100948","DOIUrl":"10.1016/j.jaccedu.2024.100948","url":null,"abstract":"<div><div>Data analytics is changing the audit environment and carries significant implications for auditing education. Both international auditing education (International Accounting Education Standards Board (IAESB), 2019a; IAESB, 2019b) and U.S.-based regulatory bodies (American Institute of Certified Public Accountants (AICPA), 2021c; AICPA & National Association of State Boards of Accountancy (NASBA), 2021) have made efforts to address the growing expectations for auditing education, citing fraud risk and going concern risk. While auditing courses have progressed to include some computerized audit software for case studies, the study of analytical procedures has been limited to the application of basic financial ratios, trend analyses and common-size financial statements. Demands for advanced analytics place most emphasis on computerized query and computational methods; however, several advanced analytical models, namely the Altman Z-score, Beneish M−score and the Sloan Accrual formula provide opportunities for greater insight on specific audit risks and do not require advanced computer-based skills. The ability to link audit procedures, specifically analytical procedures to the audit objectives of financial risk and going concern risk strengthens the rationale for introduction of these advanced models within the context of auditing education. This paper discusses the inherent value in these analytical models, links them to audit objectives, proposes the inclusion of these three analytical models as a component of auditing education, and suggests that future study be undertaken to assess implementation and student learning. In addition, we recommend future study of other analytical models that may provide further insight for auditing students.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100948"},"PeriodicalIF":0.0,"publicationDate":"2024-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129332","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

Individual motivation and self-perception of excel skills learning: An empirical study of first-generation college students and their peers

Journal of Accounting Education Pub Date : 2024-12-07 DOI: 10.1016/j.jaccedu.2024.100947

Xuefei Nancy Deng , Sheng Yi

{"title":"Individual motivation and self-perception of excel skills learning: An empirical study of first-generation college students and their peers","authors":"Xuefei Nancy Deng , Sheng Yi","doi":"10.1016/j.jaccedu.2024.100947","DOIUrl":"10.1016/j.jaccedu.2024.100947","url":null,"abstract":"<div><div>Organizations increasingly emphasize technical knowledge and analytical skills for their job candidates, but an overwhelming percentage of college students do not consider their analytical skills adequate. Moreover, gaps exist in digital skills between underserved students and their counterparts. This study examines the Excel skills learning of first-generation college students (FGCS) and their peers by focusing on FGCS motivation and perceived learning in a campus-wide Excel Skills Training Workshop at a four-year, minority-serving public university in the United States. Our regression analysis of 88 paired survey responses shows that FGCS were less likely than their peers to perceive a successful learning outcome, but individual motivation had a significantly positive effect on students’ perception of their Excel skills learning. Our supplemental analysis of 24 teams in the post-workshop case analysis competition reveals that students’ self-perception is inconsistent with their actual performance in some Excel skills, and students performed better in tasks that require technical skills than those requiring soft skills. Our study provides practical implications for designing scalable, effective analytics skills training programs in accounting and business education.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100947"},"PeriodicalIF":0.0,"publicationDate":"2024-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129331","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