Journal of Accounting Education最新文献

{"title":"Justice for everyone: An installment note case with varied payments and inappropriate interest amortization","authors":"Ralph E. Welton,&nbsp;Jeremy M. Vinson","doi":"10.1016/j.jaccedu.2024.100909","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100909","url":null,"abstract":"<div><p>Accountants are frequently called upon to use their financial and analytical skills to assist other professionals. In this case, you will take on the role of an accountant called upon to assist an attorney who is providing free legal advice to a client. The case, based on actual events, involves inappropriate amortization by a lender of a 15-year installment note. Additionally, the borrower missed multiple payments and made extra payments attempting to “catch-up.” After 22 years, the borrower is still making payments and wonders when payoff will be achieved. This case provides you the opportunity to review and correct an amortization schedule for an installment note, thereby gaining an understanding of the impact of compounding interest and missed payments on the life of the note. Additionally, the case provides the opportunity to communicate your findings in a memo to a professional who is not an accountant.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"68 ","pages":"Article 100909"},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141243685","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}

{"title":"The internal control paper: Eductive and reflective learning","authors":"Marsha Huber ,&nbsp;Chenchen Huang ,&nbsp;David Law ,&nbsp;Larita Killian ,&nbsp;Ashraf Khallaf ,&nbsp;Paulina Kassawat ,&nbsp;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":"67 ","pages":"Article 100900"},"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}

{"title":"Accounting education literature review (2023)","authors":"Natalie Tatiana Churyk ,&nbsp;Tim V. Eaton ,&nbsp;Linda J. Matuszewski","doi":"10.1016/j.jaccedu.2024.100901","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100901","url":null,"abstract":"<div><p>This review of the accounting education literature includes 120 articles published during 2023 in five accounting education journals: (1) <em>Journal of Accounting Education</em>, (2) <em>Accounting Education</em>, (3) <em>Advances in Accounting Education: Teaching and Curriculum Innovations</em>, (4) <em>Issues in Accounting Education</em>, and (5) <em>The Accounting Educators’ Journal</em>. We update 18 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2023. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2023 are tabulated in appendices categorized by instructional content area.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"67 ","pages":"Article 100901"},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140618556","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}

{"title":"The case of Bitcoins: Examining the financial accounting and reporting issues surrounding cryptocurrencies","authors":"Duane Brandon,&nbsp;Travis Holt,&nbsp;Jefferson Jones,&nbsp;James H. Long,&nbsp;Jonathan Stanley","doi":"10.1016/j.jaccedu.2024.100902","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100902","url":null,"abstract":"<div><p>After years of debate, the FASB recently formalized the authoritative financial reporting guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the appropriate financial accounting treatment and assess the reporting implications for Bitcoin using FASB’s authoritative guidance. The modular nature of the case allows students to address these requirements for three different clients: a Bitcoin miner, a Bitcoin trader, and a retailer that accepts Bitcoin as payment. As students complete the case, they are required to think critically about how the new guidance affects each client. Several features of the case allow instructors to adjust the level of difficulty so that they can create case assignments that are appropriate for both undergraduate and graduate accounting classes. Students who completed the case report that they found it to be realistic, interesting, and challenging.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"67 ","pages":"Article 100902"},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140543859","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}

{"title":"Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆","authors":"Wei Chern Koh,&nbsp;Tommy C.T. Yee,&nbsp;Adrian Y.K. Yeow","doi":"10.1016/j.jaccedu.2024.100899","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100899","url":null,"abstract":"<div><p>Many countries use the Goods and Services Tax (“GST”) system to broaden their tax base for tax revenue collection. Similar to Singapore, many countries also adopt a registration exemption threshold in order not to burden small businesses with GST tax compliance but to allow an option for such businesses that do not meet the threshold to voluntarily register for GST with the tax authority. This teaching case allows you to do both predictive and prescriptive analytics using available analytics tools in Microsoft Excel to help the business decide whether to voluntarily register for GST with the tax authority. It can be used in undergraduate or graduate accounting analytics, financial accounting, GST compliance, and managerial accounting classes.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"67 ","pages":"Article 100899"},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140030769","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}

{"title":"Integration of sustainability issues into management accounting textbooks","authors":"Ute Vanini,&nbsp;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":"66 ","pages":"Article 100886"},"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}

{"title":"Erratum regarding missing Declaration of Competing Interest statements in previously published articles","authors":"","doi":"10.1016/j.jaccedu.2024.100887","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2024.100887","url":null,"abstract":"","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"66 ","pages":"Article 100887"},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575124000034/pdfft?md5=b650debb9d7323722bebc5de14d8282a&pid=1-s2.0-S0748575124000034-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139674103","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}

{"title":"A data analytics case study analyzing IRS SOI migration data using no code, low code technologies","authors":"Samy Garas ,&nbsp;Susan L. Wright","doi":"10.1016/j.jaccedu.2024.100885","DOIUrl":"10.1016/j.jaccedu.2024.100885","url":null,"abstract":"<div><p><span>Organizations generate and accumulate vast amounts of structured and unstructured data that have value for formulating and supporting strategic decisions. The advancement of no-code and low-code software has enabled the use of this data to provide significant data insights and business intelligence by employing multiple forms of data analytics<span>. The imperative to cultivate a robust and proficient group of individuals with expertise in data analytics has led to a substantial increase in the number of educational programs focused on </span></span>data science and analytics. Accounting educators can capitalize on these trends by integrating data analytics and software skills into the accounting curriculum. This case offers essential materials to aid in the development of the curriculum to support accounting and analytics educators.</p><p><span>This case serves many objectives by providing a professional setting in which you take on the role of junior data analyst, offering necessary context and motivation for completing the tasks. The case allows you to analyze extensive data sets obtained from the IRS Statistics of Income (SOI) website in order to investigate migration patterns based on state, year, age, and income categories. UiPath-robotic process automation (RPA), Alteryx-based data analysis, and Tableau-based data visualization tools are employed to extract, generate, and present </span>descriptive statistics<span> and to conduct a simple times series analysis<span>. These insights are highly valuable to decision makers<span> in business and government organizations. You are encouraged to engage in critical thinking and to consider the potential impacts of migratory patterns on choices made by firm executives and public policy makers. Migration patterns have a significant impact on firm management decisions, influencing either to expand or reduce current operations and indicating the availability and expansion of new talent pools. Migration patterns have a significant impact on the decision made by public policy makers, particularly in relation to public utilities, infrastructure, and other services and benefits. You analyze temporal data to deduce the influence of changes in the tax code and shifts in the economy. You gain expertise in managing large data sets, exploring features of analytics software, and creating compelling visualizations to effectively communicate important discoveries. Instructors and students are given comprehensive instructions and videos to facilitate the efficient application of these technologies.</span></span></span></p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"66 ","pages":"Article 100885"},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139586123","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}

{"title":"Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university","authors":"Voicu D. Dragomir ,&nbsp;Mădălina Dumitru","doi":"10.1016/j.jaccedu.2023.100871","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100871","url":null,"abstract":"<div><p>The COVID-19 pandemic generated a switch from in-person to online learning. Using data from four academic years and two related disciplines (Management accounting and Performance measurement and control), we analyzed the impact of medium-term and exclusive online learning on student engagement, learning outcomes, and student perception of online learning. The sample consisted of four groups of undergraduate accounting students (a total sample of 415 students) from the most important university of economics in Romania. We applied paired t-tests and independent t-tests, correlation measures, and principal component analysis<span>. The results showed a decline in learning outcomes from one discipline to another (seminar scores, exam results), and a decline for one discipline (Performance measurement and control) over a three-year period. Also, a weaker student engagement during the second year of the pandemic indicated that the passage of time highlighted the disconnect between students and the academic environment. Surprisingly, student engagement and learning outcomes were not correlated with two measures of student satisfaction (cognitive stimulation and convenience). It appears that student satisfaction with online learning remained at a high level despite an increased risk of academic failure. Unsurprisingly, there was a rebound in academic performance when classes switched to in-person education in the spring of 2022. Our results have implications for the future design of online and blended learning in universities.</span></p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"65 ","pages":"Article 100871"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"92045171","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}

{"title":"Accounting for Singapore Airlines Limited’s mandatory convertible bonds","authors":"Ming Jian ,&nbsp;Wei Chern Koh","doi":"10.1016/j.jaccedu.2023.100869","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100869","url":null,"abstract":"<div><p>The issue of whether a financial instrument should be accounted for as a debt or equity has always been an area where accountants are required to interpret the relevant accounting standards and make the necessary judgments. Given evidence of increasing capitalization of compound financial instruments, a type of hybrid securities, on various stock exchanges, it has become more important to understand the accounting of such financial instruments. We base this case on the issuance of mandatory convertible bonds by Singapore Airlines Limited (SIA) to raise funds. This case provides an opportunity for you to examine the accounting issues surrounding the issuance of such financial instruments.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"65 ","pages":"Article 100869"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49717265","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}