Journal of Accounting Education最新文献_第10页

Online cheating at the intersection of the dark triad and fraud diamond 黑暗黑社会与诈骗钻石交叉点的网络诈骗

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100753

Kenneth J. Smith , David J. Emerson , Shawn Mauldin

引用次数: 10

Linking data analytics to real-world business issues: The power of the pivot table 将数据分析与现实世界的业务问题联系起来:透视表的力量

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100744

Madeline A. Domino , Daniel Schrag , Mariah Webinger , Carmelita Troy

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引用次数: 1

Conducting a physical inventory of McIntyre Organics: Bringing real-life experiences to the classroom 进行麦金太尔有机物的实物盘点:将真实的体验带入课堂

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100729

Michael E. Ozlanski , Suzanne Seymoure

引用次数: 1

Leveraging research within a pedagogical protocol for enhanced integrated-competency student learning 利用教学协议中的研究来增强学生的综合能力学习

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100741

Thomas E. Marshall , Dawna Drum , Steven Morris , Sherwood Lane Lambert

{"title":"Leveraging research within a pedagogical protocol for enhanced integrated-competency student learning","authors":"Thomas E. Marshall , Dawna Drum , Steven Morris , Sherwood Lane Lambert","doi":"10.1016/j.jaccedu.2021.100741","DOIUrl":"10.1016/j.jaccedu.2021.100741","url":null,"abstract":"<div><p>This research presents a case-based pedagogical protocol, including an experiment, designed to maximize the utility of the integrated-competency framework in accounting. The study involves a rich learning exercise protocol requiring integrated competencies that fairly represent, in content and context, the experience of a professional engagement<strong>.</strong><span><span> The pedagogical protocol focuses on communications in the accounting industry, where research suggests potential communication disconnects. The study includes a laboratory experiment investigating how audit department communications (experimental treatment), individual attitudes, and task domain knowledge (task recall) interact to influence project participants’ perspectives of project viability and their intention to continue project development. In accordance with the pedagogical protocol, we discuss experiment findings identifying significant factors influencing decision behavior with the students in a debriefing session for self-awareness and </span>mindfulness. The debriefing session, focusing on introspection and empathy, expands the competencies generally addressed by accounting learning exercises. The experiment findings suggest the importance that the accounting profession identify the need for and complexities of effective communications across organizational units. We present the pedagogical protocol and design methodology, including leveraging social science research, as models for other educators/researchers to develop learning exercises based on the integrated-competency model to better educate and prepare our students for their future successes.</span></p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100741"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100741","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43530657","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: 3

Shippy Express: Augmenting accounting education with Google Sheets Shippy Express:用谷歌表格增强会计教育

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100740

Fernando Parra , Aimee Jacobs , Laura L. Trevino

引用次数: 3

The lived reality of public accounting interns 公共会计实习生的生活现实

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100743

Mark A. Covaleski , Christine E. Earley , Karla M. Zehms

{"title":"The lived reality of public accounting interns","authors":"Mark A. Covaleski , Christine E. Earley , Karla M. Zehms","doi":"10.1016/j.jaccedu.2021.100743","DOIUrl":"10.1016/j.jaccedu.2021.100743","url":null,"abstract":"<div><p>This study examines the lived reality of public accounting interns, including perceived benefits, costs, and competing frictions that are collectively relevant to the norms and social structures in this labor market. Our evidence suggests that benefits include knowledge acquisition for interns and readily available labor for firms. Costs include ethical dilemmas, pressures to conform, reality shocks, and shared suffering for interns, along with training investments and turnover for firms. Labor market frictions include variation in perceptions of success versus failure for interns, coupled with sustainability implications for the hiring model of firms. Reflecting on the mutuality of these labor market attributes, we present evidence on the consequences for both individuals and the profession. To do so, we collect survey evidence from 257 students who completed a ‘busy-season’ internship in the semester immediately prior to embarking on their Masters of Accountancy (MACC) program (January-April of 2014, 2015 and 2016). After reflecting on insights from that evidence, we then interviewed another 30 MACC students who had returned from their internships following the busy season of 2017 to gain in-depth qualitative evidence about the ‘lived reality’ of the internship experience, focusing on insights about anticipatory socialization, formative experiences and assimilation, along with differential expressions of both success and painful instances of failure. Our study provides details on a replicable internship model that has been sustainable for over 20 years at the University of Wisconsin – Madison, and represents a detailed example relevant to understanding the apprenticeship model of public accounting.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100743"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100743","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46242273","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: 2

Critical thinking in accounting education: Status and call to action 会计教育中的批判性思维:现状与行动呼吁

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100731

Susan K. Wolcott , Matthew J. Sargent

{"title":"Critical thinking in accounting education: Status and call to action","authors":"Susan K. Wolcott , Matthew J. Sargent","doi":"10.1016/j.jaccedu.2021.100731","DOIUrl":"10.1016/j.jaccedu.2021.100731","url":null,"abstract":"<div><p>For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100731"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100731","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42884267","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: 21

Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty 排名前七的事务所之外:审计事务所合伙人及其本科会计教员的性别多样性

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100739

Lydia N. Didia , Renee Flasher

{"title":"Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty","authors":"Lydia N. Didia , Renee Flasher","doi":"10.1016/j.jaccedu.2021.100739","DOIUrl":"10.1016/j.jaccedu.2021.100739","url":null,"abstract":"<div><p><span>For the past few decades, the American Institute of Certified Public Accountants (AICPA) trend data show that women comprise the majority of accounting graduates from universities, yet the partner levels in accounting firms do not reflect this trend. In this paper, the authors leverage the disclosure of the engagement partner names for each public company audit on Form AP filed with the Public Company Accounting Oversight Board (PCAOB) to explore the gender diversity and educational roots of the audit partners associated with audit firms that generated less than $1 billion revenue in 2019. Using role model theory, the paper explores whether there is a relation between the number of female professors in a school and the number of female students from that school who progress to the partner level. The results show that smaller audit firms have, on par, similar levels of gender diversity among audit partners as the largest accounting firms. The results further show a positive relation between females holding chair positions in accounting departments over extended time periods and female graduates progressing to partner on audit engagements. However, there is no association evident between the number of tenured female full professors and the female graduates who subsequently become audit partners at smaller accounting firms. These results highlight that female faculty holding power positions and female partners in the audit profession remain more rare than common. The need to increase gender diversity for both accounting faculty and professionals suggests that professional networking across academe and </span>industry remains critical.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100739"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100739","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43105869","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: 2

A blockchain course for accounting and other business students 为会计和其他商科学生开设的区块链课程

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100742

Myles Stern, Alan Reinstein

引用次数: 6

Preparing students for the future of work: Lessons learned from telecommuting in public accounting 为学生未来的工作做准备:从公共会计远程办公中学到的经验教训

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100728

Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp

{"title":"Preparing students for the future of work: Lessons learned from telecommuting in public accounting","authors":"Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp","doi":"10.1016/j.jaccedu.2021.100728","DOIUrl":"10.1016/j.jaccedu.2021.100728","url":null,"abstract":"<div><p>The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non-telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post-COVID.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100728"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100728","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49241433","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: 4