Journal of Accounting Education最新文献_第2页

Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula 会计学生对会计课程中人工智能采用的技术准备、感知和数字能力

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 分析方法在审计教育中的拓展

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 卓越技能学习的个体动机与自我知觉：对第一代大学生及其同龄人的实证研究

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

A salute to CLARA C. LELIEVRE: Alabama’s first woman CPA, pioneer educator, and inspiration for AAA’s gender issues and work life balance section 向CLARA C. LELIEVRE致敬：阿拉巴马州第一位女性注册会计师，先锋教育家，以及AAA性别问题和工作与生活平衡部分的灵感

Journal of Accounting Education Pub Date : 2024-12-06 DOI: 10.1016/j.jaccedu.2024.100949

Dale L. Flesher , John P. Walker , Tonya K. Flesher , Susanne O’Callaghan

引用次数: 0

How a color-based teaching method has lifted grades for first-year accounting students 基于色彩的教学方法如何提高会计专业一年级学生的成绩

Journal of Accounting Education Pub Date : 2024-11-15 DOI: 10.1016/j.jaccedu.2024.100934

Mark Bracken Wilson

{"title":"How a color-based teaching method has lifted grades for first-year accounting students","authors":"Mark Bracken Wilson","doi":"10.1016/j.jaccedu.2024.100934","DOIUrl":"10.1016/j.jaccedu.2024.100934","url":null,"abstract":"<div><div>Improving grades for students in the lower quartile of introductory accounting courses has long baffled educators. Students who underperform often prefer to find other subject majors, struggle to pass the more advanced accounting papers or drop out of higher education study altogether. Yet students who underperform may do so as much due to a lack of affordance for their preferred learning style, as to any lack in capability. This research explores the impact of a bespoke color-based teaching method introduced to first-year accounting students at a New Zealand institute in an effort to increase student comprehension and improve final grades. The color-based teaching method brings a visual style of teaching and learning into a predominantly audio/reader/kinesthetic university accounting environment. The color-based method was introduced to 58 students over two cohorts. The students’ final percentage grades were analysed against the final overall grades of students in the previous two cohorts of 71 students, who were taught without the aid of the color-based method. The results of this research show that students’ final grades showed a statistically significant improvement in each of the four quartiles following the introduction of the color-based teaching method. These results could be successfully replicated in any learning environment where students are first introduced to accounting. The findings of this study have implications for policy and pedagogy, suggesting that a learner-centred approach which seeks to augment a traditionally greyscale delivery with memorable visual elements, can have a positive impact on learners of all levels. Most noteworthy, it can advance the achievements of the group of students who are traditionally seen as underperforming.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100934"},"PeriodicalIF":0.0,"publicationDate":"2024-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142658316","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

Workbook design and controls: A framework 工作簿设计与控制：一个框架

Journal of Accounting Education Pub Date : 2024-10-17 DOI: 10.1016/j.jaccedu.2024.100933

Thomas Zeller, Erin Dingrando, Danielle Booker

{"title":"Workbook design and controls: A framework","authors":"Thomas Zeller, Erin Dingrando, Danielle Booker","doi":"10.1016/j.jaccedu.2024.100933","DOIUrl":"10.1016/j.jaccedu.2024.100933","url":null,"abstract":"<div><div>This is an in-class Excel workbook design and controls teaching case. The case is built from a real-world workbook application. Knowing workbook design and spreadsheet control tools and techniques to support a business decision is a long-standing professional accounting competency. The workbook should tell the business story. Proper workbook design and spreadsheet controls assure the workbook provides insight built on solid ground and stands-up to a critical review. Accounting graduates and young professionals are typically adept at using powerful Excel tools, such as pivot tables, lookup functions, data sort and more, turning data to information. Yet there is much more to telling a business story in a workbook. We provide a framework for the accounting professional to think through a workbook design that enables repeatable use, a quality review by a manager, structured to minimize errors, and used interactively to make a business decision. This case can be used in undergraduate accounting analytics, accounting information systems, forensic accounting, financial, or managerial accounting classes. An Excel workbook file accompanies this case.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100933"},"PeriodicalIF":0.0,"publicationDate":"2024-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142444590","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

Examining the contribution of diverse feedback perspectives during a work-integrated learning intervention 在工作一体化学习干预过程中考察不同反馈观点的贡献

Journal of Accounting Education Pub Date : 2024-10-10 DOI: 10.1016/j.jaccedu.2024.100931

Erin Jade Twyford , Bonnie Amelia Dean

引用次数: 0

Teaching accounting in the era of ChatGPT – The student perspective ChatGPT 时代的会计教学--学生视角

Journal of Accounting Education Pub Date : 2024-10-02 DOI: 10.1016/j.jaccedu.2024.100932

Charlotte Haugland Sundkvist , Ellen M. Kulset

{"title":"Teaching accounting in the era of ChatGPT – The student perspective","authors":"Charlotte Haugland Sundkvist , Ellen M. Kulset","doi":"10.1016/j.jaccedu.2024.100932","DOIUrl":"10.1016/j.jaccedu.2024.100932","url":null,"abstract":"<div><div>This study examines students’ perceived usefulness, intended future and current use of ChatGPT in a study context. Since the release of ChatGPT to the public, its potential impact on education, both positive and negative, has been heavily debated, but there is limited research on the students’ perception and use of ChatGPT. We find that students’ perceived usefulness of ChatGPT is increasing with variables such as general enthusiasm about new technology, ease of use, trustworthiness, and social influence from friends. The intention to use ChatGPT in a study context in the future is increasing with the same variables except for trustworthiness. Students who have previously used ChatGPT find it more likely that they will use it in a study context in the future. Several students seem to be aware that the answers from ChatGPT cannot always be trusted, but few mention that using ChatGPT in a study context can also have other negative effect on learning outcomes (i.e., if ChatGPT does much of the work instead of the student). The use of ChatGPT seems to depend upon type of course, and the students are more likely to use ChatGPT in other courses than accounting courses. We also find that students are most likely to use ChatGPT to answer course specific questions, and least likely to use it on exams.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100932"},"PeriodicalIF":0.0,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142417550","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

Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities 影响教师对会计课程改革承诺的关键因素：阿联酋和英国 AACSB 认证大学之间的差异

Journal of Accounting Education Pub Date : 2024-09-30 DOI: 10.1016/j.jaccedu.2024.100930

Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa

{"title":"Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities","authors":"Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa","doi":"10.1016/j.jaccedu.2024.100930","DOIUrl":"10.1016/j.jaccedu.2024.100930","url":null,"abstract":"<div><div>This study examines the relationship among change management, transformational leadership, organizational culture, and faculty members’ commitment to accounting curriculum change in universities accredited by the Association to Advance Collegiate Schools of Business (AACSB) in the United Kingdom (UK) and the United Arab Emirates (UAE). Survey data were collected from accounting faculty members in the UK and UAE (n = 202) and analyzed using structural equation modeling. The results are interpreted using Hofstede’s cultural dimensions. This paper contributes to understanding faculty commitment to curriculum changes at AACSB-accredited universities in the UAE and UK by providing empirical evidence that change management positively influences faculty affective and normative commitments, with a greater impact in the UAE. It reveals the nuanced effects of transformational leadership on faculty commitments across cultural contexts. It challenges previous assumptions about organizational culture’s impact on commitment to change, and highlights the importance of demographic factors such as gender and academic rank. The study emphasizes the critical role of long-term accreditation and offers practical recommendations for culturally sensitive change management strategies, while also identifying areas for future research to address its limitations. This study contributes significantly to the literature on change management and academic accounting education. It also has practical implications for higher education institutions who are considering changing their accounting curricula, particularly for accreditation purposes.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100930"},"PeriodicalIF":0.0,"publicationDate":"2024-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142356897","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

Was it miss appropriate in the theater with the cash register? An employee fraud case 在影院里，收银员的失误合适吗？员工欺诈案

Journal of Accounting Education Pub Date : 2024-09-12 DOI: 10.1016/j.jaccedu.2024.100929

Dawna Drum , Jamie Hoelscher

引用次数: 0