Journal of Accounting Education最新文献_第10页

Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy 受雇会计专业学生对道德领导和政治技能的看法:将政治技能纳入道德教学的证据

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100716

Donald L. Ariail , Amine Khayati , Tara Shawver

{"title":"Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy","authors":"Donald L. Ariail , Amine Khayati , Tara Shawver","doi":"10.1016/j.jaccedu.2021.100716","DOIUrl":"10.1016/j.jaccedu.2021.100716","url":null,"abstract":"<div><p>Using a sample of 703 full- or part-time employed students from two U.S. universities, we conducted an empirical investigation of the relation between perceptions of ethical leadership and perceptions of political skill. The sample was composed of 141 accounting majors and 562 non-accounting students. The results indicated that the two concepts were highly correlated. Our findings also indicate that perception of both ethical leadership and political skill significantly dropped with age and work experience. Moreover, accounting seniors who had previously completed a standalone ethics course had higher perceptions than their counterparts on both constructs, which were still highly correlated. This finding suggests that the ethics education of these students may not have positively impacted their discernment in the area of ethical sensitivity. Thus, accounting students may enter the workforce with inadequate ethical sensitivity, and entry-level accountants may therefore be prone to cognitively confuse the leadership attributes of political skills and ethics. The ability of accountants to differentiate between the ethical leadership and the political skill of leaders, and/or knowledge of how the political skills of leaders could mask their unethical guidance, is posited as an area of ethical sensitivity worthy of inclusion in accounting ethics pedagogy.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100716","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43667763","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: 7

How does experiential learning encourage active learning in auditing education? 在审计教育中，体验式学习如何鼓励主动学习?

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100713

Christina Chiang, Paul K. Wells, Gina Xu

引用次数: 7

An instructional exercise in gender bias 关于性别偏见的教学练习

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100710

Beth M. Ritter , Alexsiara Bynum , Marcia Gumpertz , Tayah Lin Butler

{"title":"An instructional exercise in gender bias","authors":"Beth M. Ritter , Alexsiara Bynum , Marcia Gumpertz , Tayah Lin Butler","doi":"10.1016/j.jaccedu.2020.100710","DOIUrl":"10.1016/j.jaccedu.2020.100710","url":null,"abstract":"<div><p>Both men and women pursue careers in accounting equally, but the percentage of women that remain in the public accounting profession dwindles among the higher-tier and lead positions of larger firms (Association of International Certified Public Accountants (AICPA) 2019). While there are many variables that could affect this trend, one factor might be fewer advancement opportunities for women due to implicit bias within the profession. Since decisions about what positions to pursue, who to hire, and who to promote will be important choices in a student’s future accounting career, we thought it would be essential to teach awareness of gender bias in the profession and to prepare students with techniques to recognize and decode implicit gender biases. For this instructional exercise, our students participated in a simple experiment, attended a lecture with discussion on gender bias and occupational stereotypes, and reviewed and discussed the compiled data from their responses.We found that sharing the data comparisons by gender helped to spark lively discussions and create memorable learning experiences.We explore the topics of gender bias and gender coded words in an activity that was developed to test for bias and to be used to build awareness of potential gender bias in hiring or promotion activities. As the profession seeks to understand more about creating an inclusive environment to retain employees, this timely experiment to explore how implicit bias could occur in hiring and promotion is an intervention itself.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100710","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48774461","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: 6

Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5 发展处理大数据的机构技能:实施AACSB标准的经验

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100708

Sumantra Sarkar , Joy Gray , Scott R. Boss , Emmet Daly

引用次数: 7

Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour 记录会计讲座:通过承认学生行为来加强教学实践

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100709

Camille Dickson-Deane , Miriam Edwards

引用次数: 2

The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university 在线复习练习对学生课程投入和学习绩效的影响:以某国际合资大学财务会计导论课程为例

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100699

Peng Cheng, Rui Ding

{"title":"The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university","authors":"Peng Cheng, Rui Ding","doi":"10.1016/j.jaccedu.2020.100699","DOIUrl":"10.1016/j.jaccedu.2020.100699","url":null,"abstract":"<div><p><span>Prior literature suggests that Chinese students studying in Western Higher Education Institutions (HEIs) tend to underperform compared to local students. Yet few studies have explored the effect of learning and assessment tasks on the engagement and performance of Chinese students who are undergoing a transition into the Western learning environment. We design two online review exercises, which are summative assessments with a formative aspect, for an introductory financial accounting subject and study the effect of these tasks on a group of business students enrolled in the course at an international joint venture university based in China. We find that the online review exercises increase student engagement. Students spent a significant amount of time preparing for the online review exercises both before making their initial attempt and between each attempt. Students undertook a variety of learning activities in completing the online review exercises and their understanding of the subject improved as a result of going through the process. </span>Student performance in the midterm and final exams is positively related to their efforts in completing the online review exercises. The findings are of relevance to accounting educators in both the Western HEIs and traditional Chinese universities who are interested in enhancing the learning performance of Chinese business students.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100699","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41309833","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: 10

Drawing the premises for personalized learning: Illustrations of management and accounting 绘制个性化学习的前提:管理学和会计学的实例

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100698

Pasi Aaltola, Ari Manninen

引用次数: 0

Fitting responsibility center structures to strategy: Bakery Products International 使责任中心结构与战略相适应:烘焙产品国际

Journal of Accounting Education Pub Date : 2020-12-01 DOI: 10.1016/j.jaccedu.2020.100692

Sophie Hoozée , Sophie Maussen , Werner Bruggeman , Geert Scheipers

引用次数: 1

Majoring in accounting: Effects of gender, difficulty, career opportunities, and the impostor phenomenon on student choice 会计专业:性别、难度、职业机会、冒名顶替现象对学生选择的影响

Journal of Accounting Education Pub Date : 2020-12-01 DOI: 10.1016/j.jaccedu.2020.100693

Kathryn Enget , Joanna L. Garcia , Mariah Webinger

{"title":"Majoring in accounting: Effects of gender, difficulty, career opportunities, and the impostor phenomenon on student choice","authors":"Kathryn Enget , Joanna L. Garcia , Mariah Webinger","doi":"10.1016/j.jaccedu.2020.100693","DOIUrl":"10.1016/j.jaccedu.2020.100693","url":null,"abstract":"<div><p>Staff level public accounting firm employees are roughly gender-balanced, leading one to believe accounting majors should be similarly balanced. However, some universities find their female-identifying student population to be smaller than expected. Students have many reasons for choosing a particular major, including personality fit, subject aptitude, and career opportunities. Likewise, students may avoid certain majors due to perceived difficulty and feelings of impostor phenomenon (IP), which can be described as a feeling of not being good enough or smart enough despite evidence to the contrary. This study seeks to discover how gender, perceived difficulty, impostor phenomenon, and perceived opportunity impact a student’s decision to major in accounting. We find that those who rate career opportunities as high relative to other majors are more likely to choose accounting as a major. Additionally, students with high IP are more likely to major in accounting than other students. Interestingly, women with high IP who also perceive accounting to be a difficult major are even more likely to major in accounting than other students. This appears to be due to the common drive of high IP individuals to continue to strive to convince themselves and others that they are not the impostors they believe themselves to be.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100693","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49245168","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: 5

Erratum regarding previously published articles 关于以前发表的文章的勘误

Journal of Accounting Education Pub Date : 2020-12-01 DOI: 10.1016/j.jaccedu.2020.100697

引用次数: 0