Journal of Accounting Education最新文献_第2页

The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course 生成式人工智能（GenAI）对会计数据分析课程学习的影响

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-10-23 DOI: 10.1016/j.jaccedu.2025.100987

Eva Blondeel , Taylor Bullock , James Gaskin , Ryan Schuetzler , Rachel Serre , Jacob Steffen , Taylor M. Wells , David A. Wood

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Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review 人工智能与成本会计教育的桥梁：一个使用重绩效和关键错误审查的教学框架

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-10-17 DOI: 10.1016/j.jaccedu.2025.100988

Denise Wiseman , Deanna Foster

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引用次数: 0

Austal: The downside of stock compensation 奥斯塔：股票补偿的缺点

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-06-14 DOI: 10.1016/j.jaccedu.2025.100980

Alyssa Ong , Andrea M. Scheetz

引用次数: 0

Corrigendum to ”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” [J. Account. Educ. 70 (2025) 100949] 向CLARA C. LELIEVRE致敬：阿拉巴马州第一位女性注册会计师，先驱教育家，以及AAA性别问题和工作与生活平衡部分的灵感[J]。帐户。教育。70 (2025)100949]

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-10-11 DOI: 10.1016/j.jaccedu.2025.100986

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

引用次数: 0

Leveraging AI in auditing: Exploring PCAOB deficiencies with ChatGPT 在审计中利用人工智能：利用ChatGPT探索PCAOB的缺陷

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-10-08 DOI: 10.1016/j.jaccedu.2025.100985

Amanda S. Marcy , Douglas M. Boyle , Ahmed A. Gomaa , Yibai Li

引用次数: 0

Querying and visualizing financial data: A teaching case applying STEM skills 财务数据查询和可视化：应用STEM技能的教学案例

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-06-26 DOI: 10.1016/j.jaccedu.2025.100978

Yuxin Shan , Vernon J. Richardson

{"title":"Querying and visualizing financial data: A teaching case applying STEM skills","authors":"Yuxin Shan , Vernon J. Richardson","doi":"10.1016/j.jaccedu.2025.100978","DOIUrl":"10.1016/j.jaccedu.2025.100978","url":null,"abstract":"<div><div>Advanced technologies have dramatically changed the ways that accounting professionals collect, analyze and interpret data. Embracing the prevalent implementation of advanced technologies, accounting is moving towards a STEM discipline and requesting accounting students be equipped with emerging technologies. In response to the increasing requirements from the Association to Advance Collegiate Schools of Business (AACSB) and CPA exams on students’ data analytics skills, this case provides you an opportunity to complete the data analytics process by analyzing Dillard’s data using Structured Query Language (SQL) and Tableau. Specifically, this case provides an illustration of real-world data analysis, including the use of SQL to extract required data, the use of word clouds, geographic maps, and box-and-whisker plots to visualize data and outliers, an illustration of grouping data by clustering, and using interactive dashboards and narrative stories to communicate results. We aim to use software tools that you are familiar with to inspire your interest in data analytics, helping you understand the enormous power of SQL and Tableau to query, aggregate, analyze and visualize massive data as you build your own data analytics mindset.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100978"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144490835","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

BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case 美丽的沐浴炸弹：一个标准的成本，定价和可持续发展报告案例

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-06-19 DOI: 10.1016/j.jaccedu.2025.100979

Tara M. Lambert , Amy Foshee Holmes

引用次数: 0

Assessing students’ intention to adopt generative artificial intelligence 评估学生采用生成式人工智能的意愿

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-09-15 DOI: 10.1016/j.jaccedu.2025.100984

Najla Bouebdallah , Wissem Ajili Ben Youssef

{"title":"Assessing students’ intention to adopt generative artificial intelligence","authors":"Najla Bouebdallah , Wissem Ajili Ben Youssef","doi":"10.1016/j.jaccedu.2025.100984","DOIUrl":"10.1016/j.jaccedu.2025.100984","url":null,"abstract":"<div><div>This study examines the factors that influence the use, adoption, and recommendation of generative artificial intelligence (GenAI) tools among French management science students. Our study extends the Unified Theory of Acceptance and Use of Technology (UTAUT 3) model by including trust, learning value, and empowerment in learning. This extension fills gaps in our understanding of the psychosocial factors influencing the adoption of GenAI tools in higher education. We used a questionnaire and partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 257 French management science students across different institutions. The results show that the most significant factors are performance expectancy, habit, hedonic motivation, and trust. These factors explain 49.3% of the intention to use GenAI tools, 58.7% of the intention to adopt them, and 39.6% of the intention to recommend them. However, other factors had no significant effect on behavioral intentions. This study contributes to the literature on technology acceptance by extending the UTAUT 3 model to an educational context. Additionally, it provides practical recommendations for educators, policymakers, and technology providers to promote the integration of GenAI tools in management science education and prepare students for future professional environments centred on GenAI tools.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100984"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145060073","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

Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆ 通过会计信息系统的专业技能认识到会计是一门STEM学科☆

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-06-04 DOI: 10.1016/j.jaccedu.2025.100970

Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte

{"title":"Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆","authors":"Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte","doi":"10.1016/j.jaccedu.2025.100970","DOIUrl":"10.1016/j.jaccedu.2025.100970","url":null,"abstract":"<div><div>This study examines the intersection of STEM (Science, Technology, Engineering, and Mathematics) technical skills and accounting, aiming to understand how Professional Skills in Accounting Information Systems (PSAIS) characterize the accounting as STEM field. The literature review includes 44 articles published in prominent accounting education journals, including the <em>Journal of Accounting Education, Accounting Horizons, and Issues in Accounting Education</em>. These articles were qualitatively analyzed to identify the PSAIS mentioned and their alignment with STEM principles. The PSAIS were then validated by academic and professional experts. The analyses revealed that PSAIS include advanced technological skills, such as knowledge of specialised software, data analysis, big data, and artificial intelligence. In addition, a solid understanding of mathematical and statistical concepts is considered crucial for interpreting and analyzing accounting information. The development of PSAIS is therefore key to characterizing accounting as a STEM discipline. These skills, which integrate scientific, technological, engineering, and mathematical dimensions, enable accounting professionals to meet the challenges of the digital age and technological advances. Our work contributions include an overview and research agenda, proposing a comprehensive analytic framework that categorizes accounting skills into STEM areas to guide future research and provide practical implications.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100970"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144204701","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

Publish or perish: a case of not-for-profit accounting and governance 出版或灭亡：非营利会计和治理案例

Journal of Accounting Education Pub Date : 2025-09-01 Epub Date: 2025-09-05 DOI: 10.1016/j.jaccedu.2025.100981

Marie Archambault, Tom Norton, Jeffrey Archambault

引用次数: 0