Journal of Accounting Education最新文献_第2页

Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework 财务会计课程的学习成绩：COVID19在多样性、公平、包容和归属感（DEIB）框架内的影响

Journal of Accounting Education Pub Date : 2024-08-09 DOI: 10.1016/j.jaccedu.2024.100915

Oksana Kim, Robert E. Rosacker

{"title":"Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework","authors":"Oksana Kim, Robert E. Rosacker","doi":"10.1016/j.jaccedu.2024.100915","DOIUrl":"10.1016/j.jaccedu.2024.100915","url":null,"abstract":"<div><p>This study examines student performance in the principles of financial accounting course at a comprehensive, AACSB accredited, midwestern University to assess several issues raised and being directly addressed through a Diversity, Equity, Inclusion, and Belonging (DEIB) initiative. It is framed within a high-quality, archival dataset constructed by the University to support data analytic, evidence-based decisions, to inform student initiatives aimed at closing educational opportunity gaps. The examined course is the only business course supported by a supplemental instruction program that targets traditionally difficult University courses (failure rates exceeding 25%). Our empirical analysis is conducted within the context of pre- and post-COVID19 timeframes with this disruption deemed as a moderating factor. Final course grades, gender identification, academic major, race, and international student status were examined to investigate grade performance differences, if any, between the two timeframes, while concentrating on distinct DEIB population demographics. We find that students of color and female students underperformed in the core accounting course, which impedes their progress towards the chosen major. No evidence was found for an academic achievement difference based on the international student status. In addition, first-generation students’ performance does not differ from that of their peers, despite ongoing concerns of lack of confidence and resources this cohort possesses. Last, female students’ performance improved post- pandemic, while other minority groups did not experience any changes in course success rates.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141942980","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

The big data crossroads: Accounting education and the challenge of 21st century technology 大数据的十字路口：会计教育与 21 世纪技术的挑战

Journal of Accounting Education Pub Date : 2024-07-16 DOI: 10.1016/j.jaccedu.2024.100914

Timothy J. Fogarty , Cory Campbell

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Accounting Students’ perceptions of delivery modalities during and after the COVID-19 pandemic 在 COVID-19 大流行期间和之后，会计专业学生对授课方式的看法

Journal of Accounting Education Pub Date : 2024-06-26 DOI: 10.1016/j.jaccedu.2024.100913

Kevin Parker , Daniel J. Gaydon , Anthony Fulmore , Douglas M. Boyle

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Justice for everyone: An installment note case with varied payments and inappropriate interest amortization 为每个人伸张正义分期付款票据案件：付款方式多样，利息摊销不当

Journal of Accounting Education Pub Date : 2024-06-02 DOI: 10.1016/j.jaccedu.2024.100909

Ralph E. Welton, Jeremy M. Vinson

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The internal control paper: Eductive and reflective learning 内部控制文件：归纳和反思性学习

Journal of Accounting Education Pub Date : 2024-05-20 DOI: 10.1016/j.jaccedu.2024.100900

Marsha Huber , Chenchen Huang , David Law , Larita Killian , Ashraf Khallaf , Paulina Kassawat , Qiongyao Zhang

{"title":"The internal control paper: Eductive and reflective learning","authors":"Marsha Huber , Chenchen Huang , David Law , Larita Killian , Ashraf Khallaf , Paulina Kassawat , Qiongyao Zhang","doi":"10.1016/j.jaccedu.2024.100900","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100900","url":null,"abstract":"<div><p>The Internal Control (IC) Project required undergraduate students in introductory accounting to write a structured paper about the internal controls and weaknesses at a job at which they worked. Students had to view their practical job experiences through the lens of the course material on internal controls. For many, that view of their work changed their perceptions about the business and heightened their appreciation of their own experience and knowledge. This Educational and Teaching Note contributes to the reflective learning literature by integrating students’ real-world work experiences into the learning activities of an introductory accounting class, a strategy particularly beneficial for educating freshmen and sophomores. Students completed three distinct assignments – a short paper, a questionnaire guiding their reflections about their work experiences, and a satisfaction survey – providing a comprehensive learning experience. The reflective prompts on the questionnaire guided students in making inferences about their jobs' internal controls. An eductive approach to teaching was used, meaning to “draw out,” which also evoked reflective “Aha” moments for some students. The authors implemented the IC project at four universities – three in the United States and one in the United Arab Emirates – using qualitative techniques to assess the achievement of learning objectives. The IC project proved effective across the spectrum of contexts, irrespective of students’ socioeconomic status, college-readiness, or cultural backgrounds.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141072944","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

Accounting education literature review (2023) 会计教育文献综述（2023）

Journal of Accounting Education Pub Date : 2024-04-18 DOI: 10.1016/j.jaccedu.2024.100901

Natalie Tatiana Churyk , Tim V. Eaton , Linda J. Matuszewski

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The case of Bitcoins: Examining the financial accounting and reporting issues surrounding cryptocurrencies 比特币案例：研究围绕加密货币的财务会计和报告问题

Journal of Accounting Education Pub Date : 2024-04-11 DOI: 10.1016/j.jaccedu.2024.100902

Duane Brandon, Travis Holt, Jefferson Jones, James H. Long, Jonathan Stanley

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Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆ 教学案例：要不要成为商品和服务税注册企业--利用分析进行决策☆。

Journal of Accounting Education Pub Date : 2024-03-05 DOI: 10.1016/j.jaccedu.2024.100899

Wei Chern Koh, Tommy C.T. Yee, Adrian Y.K. Yeow

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Addressing the shortage of accountants: Suggestions for academe and the profession 解决会计师短缺问题：对学术界和业界的建议

Journal of Accounting Education Pub Date : 2024-02-15 DOI: 10.1016/j.jaccedu.2024.100888

Alan Reinstein , Steven E. Kaszak

{"title":"Addressing the shortage of accountants: Suggestions for academe and the profession","authors":"Alan Reinstein , Steven E. Kaszak","doi":"10.1016/j.jaccedu.2024.100888","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100888","url":null,"abstract":"<div><p>The popular and academic press reports recent and future major decreases in accounting enrollment to the detriment to accounting faculty and the firms that hire our students. Based upon a major review of the literature and our own experiences, we discuss this matter in depth and suggest means to reverse these trends. For example, we suggest that the CPA profession stress that (1) while earning lower starting salaries, experienced accountants often earn significantly higher salaries than other business majors; and (2) accountants can more likely own equity in their employers’ businesses as compared to other, competitive business fields.</p><p>We also discuss how the (1) Generation gap’s (e.g., members of Generations X and Z) viewpoints compare to baby boomers; (2) major trends in the gig economy affect this shortage; (3) some affects of technology; and (4) need for personal growth affects this shortage—and how the profession can capitalize on these trends.</p><p>Our paper should help academe and the profession spur quality students to major in accounting and help improve the latter group attract and retain new accounting majors. After all, new, competent accounting majors form the basis for our future, if not our survival.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139737573","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

Integration of sustainability issues into management accounting textbooks 将可持续性问题纳入管理会计教科书

Journal of Accounting Education Pub Date : 2024-02-08 DOI: 10.1016/j.jaccedu.2024.100886

Ute Vanini, Saskia Bochert

{"title":"Integration of sustainability issues into management accounting textbooks","authors":"Ute Vanini, Saskia Bochert","doi":"10.1016/j.jaccedu.2024.100886","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100886","url":null,"abstract":"<div><p>Due to the increasing requirements of external and internal stakeholders, sustainability topics are gaining strategic importance in corporate practice. Successful corporate sustainability transformation requires targeted information on a firm’s sustainability performance which should be provided by management accountants due to their specific expertise in gathering, analysing and presenting information. A prerequisite for the successful implementation of sustainability management accounting (SMA) is the adequate education of the next generation of management accountants. To this end, sustainability issues should also be included in management accounting textbooks, which are an important source for educators in determining the structure and the content of management accounting courses. Therefore, the purpose of this paper is to analyse the extent to which management accounting textbooks deal with SMA concepts and methods to support corporate sustainability management. 33 English-language management accounting textbooks are examined applying a quantitative and a qualitative content analysis. Overall, SMA issues are dealt with mainly in a basic way, if at all. Where sustainability issues are considered, the textbooks briefly address basic concepts and definitions, selected legal requirements and standards, the integration of sustainability KPIs in balanced scorecards and environmental costing, while issues of sustainability planning and control as well as internal sustainability reporting are mostly neglected. We offer alternative explanations for a lack of curricula reform towards sustainability and propose to integrate sustainability issues into management accounting textbooks to support educators and students in teaching and acquiring the necessary SMA competencies.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139709974","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