Journal of Accounting Education最新文献_第3页

STEM designation for accounting programs: Insights from accounting department directors 会计专业的 STEM 名称：会计系主任的见解

Journal of Accounting Education Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100919

Valerie Simmons , Gregory Kogan , Douglas M. Boyle , Richard C. O’Hara

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引用次数: 0

Developing a STEM-designated accounting curriculum 开发 STEM 指定会计课程

Journal of Accounting Education Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100918

Richard C. O’Hara, Valerie Simmons, Gregory Kogan, Douglas M. Boyle

{"title":"Developing a STEM-designated accounting curriculum","authors":"Richard C. O’Hara, Valerie Simmons, Gregory Kogan, Douglas M. Boyle","doi":"10.1016/j.jaccedu.2024.100918","DOIUrl":"10.1016/j.jaccedu.2024.100918","url":null,"abstract":"<div><p>With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100918"},"PeriodicalIF":0.0,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142088483","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

Exploring verbal, interpersonal, and visual intelligences in accounting education: Effects on student learning and performance 探索会计教育中的语言智能、人际智能和视觉智能：对学生学习和成绩的影响

Journal of Accounting Education Pub Date : 2024-08-22 DOI: 10.1016/j.jaccedu.2024.100917

Shahriar M. Saadullah, Sameh Ammar, Abdulsamad Alazzani

引用次数: 0

No pain, no gain: The structure and consequences of question difficulty in a management accounting course 没有痛苦，就没有收获：管理会计课程中问题难度的结构与后果

Journal of Accounting Education Pub Date : 2024-08-20 DOI: 10.1016/j.jaccedu.2024.100916

Timothy J. Fogarty , Paul M. Goldwater

引用次数: 0

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":"68 ","pages":"Article 100915"},"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

引用次数: 0

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

引用次数: 0

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

引用次数: 0

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":"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}

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

引用次数: 0