Journal of Accounting Education最新文献

{"title":"Addressing the shortage of accountants: Suggestions for academe and the profession","authors":"Alan Reinstein ,&nbsp;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":"66 ","pages":"Article 100888"},"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}

{"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":"Identifying gaps between research results and education","authors":"Lars Olbert","doi":"10.1016/j.jaccedu.2023.100884","DOIUrl":"10.1016/j.jaccedu.2023.100884","url":null,"abstract":"<div><p>Although research results can enhance the content of education programs at various university levels, many important research results are only partly covered in major university-level textbooks. It is more difficult to transfer contributions from research results to practitioners if the former is not part of regular education programs. Here, we identify areas where researchers and educators can bridge the gap between theory and research results based on empirical studies, allowing findings to be more easily implemented by practitioners in situations that can improve their output. We take the use and accuracy of security and financial statement analysis as our prime target to examine empirical research results. Financial statement analysis and security valuation are two important applications in accounting and finance, and it is possible to measure changes in the models’ parameters and the effect these have on the outcome. We focus on five aspects of security and financial statement analysis: analysts’ use of valuation models, their estimates and accuracy, peer selection using multiples, valuation models target price accuracy, and differences in industry-specific valuation models and valuation factors. We find that most of the important research results are not referenced in major financial accounting textbooks.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"66 ","pages":"Article 100884"},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575123000568/pdfft?md5=8aa8aa1733b3665008c540f332050ecb&pid=1-s2.0-S0748575123000568-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139070202","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":"Faculty intention to implement data analytics in the accounting curricula","authors":"Hui Xu ,&nbsp;Yuebing Liu ,&nbsp;John Peter Krahel","doi":"10.1016/j.jaccedu.2023.100882","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100882","url":null,"abstract":"<div><p>The primary purpose of this study is to examine the factors behind accounting educators’ intention to incorporate data analytics into the curriculum. Using the theory of planned behavior, we theorize that attitudes, subjective norms, and perceived behavioral control influence accounting educators’ intentions to implement data analytics into the accounting curriculum. We test our theory using a structural equation model (SEM) with 278 accounting faculty members in the United States, and we find that all three factors are significantly associated with faculty members’ intention to adopt data analytics into the accounting curriculum. External incentives, such as promotions, teaching awards, or course releases, significantly increase educators’ willingness to teach data analytics. In addition, faculty who find data analytics intrinsically interesting or enjoyable are more likely to incorporate the subject into the curriculum. Perceived expectations from the department, administration, or employers also contribute to the faculty’s intention to teach data analytics. Lastly, faculty are more likely to incorporate data analytics if sufficient instruction materials are provided, it is easy to grade the assignments, or it is easy to work with other colleagues. Implications for accounting education are discussed.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"66 ","pages":"Article 100882"},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139050401","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":"Addressing the stagnation issue in accounting education research while incorporating mainstream publications and professional practice into the accounting curriculum","authors":"Andrea Everard ,&nbsp;Martin Kim ,&nbsp;Jing Lin ,&nbsp;Kent St. Pierre","doi":"10.1016/j.jaccedu.2023.100883","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100883","url":null,"abstract":"<div><p>The accounting practice and academic research-oriented sides of the profession have had difficulties concerning the integration of their outputs. The practice side has maintained that very little of the “mainstream” research produced by academics has been of value in their day to day activities, and the research side has complained about the lack of cooperation as to the availability of data from the practice segment that is needed to conduct academic research. Add to this situation the teaching focused faculty of the profession, who contend that the research conducted in the “mainstream” is of little value to their efforts in teaching undergraduate and graduate students. Additionally, faculty in the classroom need input from the practice side to determine what information the students need to be successful after graduation. The problems were noted in 2012 by the AICPA and AAA supported Pathways Commission in their major report, with questionable efforts to date addressing the concerns. Take all of these components together and you have a view of our current “situation” in accounting.</p><p>We attempt, in this paper, to further address the previously identified stagnation in accounting education research (Rebele and St. Pierre, 2015) and, at the same time, to bridge the gaps between these different accounting groups noted by the Pathways Commission. We do this by offering a potentially unique solution to address the current accounting environment. First, we analyze the findings from a mainstream research study that both examines the practice side of the equation and directly affects our classroom coverage of topics in several of the required undergraduate and graduate courses typically found in accounting programs around the country. Second, this paper breaks from many of the current education articles in that we examine what should be taught in the classroom based on actual real - world practice issues rather than hypothetical academic approaches to the topics covered. Third, our efforts in tying together the three components - mainstream research, practice, and classroom content - will hopefully move our colleagues in a direction that benefits our students and opens new accounting education research opportunities.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"66 ","pages":"Article 100883"},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138577722","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":"Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills?","authors":"Marchantia Pollock ,&nbsp;Astrid Schmulian ,&nbsp;Stephen A. Coetzee","doi":"10.1016/j.jaccedu.2023.100873","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100873","url":null,"abstract":"<div><p>This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting education context. Both modes of team-based explanation, written or video, seem to enhance conceptual and transfer knowledge among weaker and moderate-performing students. When viewed as an interconnected and indivisible process, the video explanation mode appears more beneficial for top-performing students’ conceptual knowledge development than the written explanation mode. The team-based video explanation mode also appears to be the preferred method for developing teamwork skills, while both modes are perceived as beneficial for developing communication skills. Overall, the video mode of a team-based explanation assessment for learning appears to be the favored choice, as it facilitates whole-class knowledge development while also allowing greater opportunities for students’ teamwork and communication skills development in a competency-based education context.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"65 ","pages":"Article 100873"},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575123000453/pdfft?md5=4413067c8a5820859daf6219767b491f&pid=1-s2.0-S0748575123000453-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138396015","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":"Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context","authors":"Feten Arfaoui ,&nbsp;Ines Kammoun","doi":"10.1016/j.jaccedu.2023.100874","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100874","url":null,"abstract":"<div><p>This research aims to understand the cognitive structure of Tunisian students by exploring their attitude toward the digitalization of accounting education during the COVID-19 pandemic. Thus, we examine the current practices to make improvements and adaptations. To this end, we conduct exploratory research through the concept maps technique to gain knowledge of the challenges and opportunities of virtual accounting education. Through the analysis of 49 maps, we highlight that that the sudden shift toward online education has raised major concerns mostly related to technological issues, lack of skills among teachers and students, and absence of interaction. Policymakers and faculty members who want to build a strong foundation for implementing an online education system should find our findings interesting.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"65 ","pages":"Article 100874"},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138430632","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}