Journal of Accounting Education最新文献_第4页

A mental model approach to teaching database querying skills with SQL and Alteryx 用SQL和Alteryx教授数据库查询技能的心理模型方法

Journal of Accounting Education Pub Date : 2023-09-01 DOI: 10.1016/j.jaccedu.2023.100858

Lorraine Lee, Gretchen Casterella

{"title":"A mental model approach to teaching database querying skills with SQL and Alteryx","authors":"Lorraine Lee, Gretchen Casterella","doi":"10.1016/j.jaccedu.2023.100858","DOIUrl":"10.1016/j.jaccedu.2023.100858","url":null,"abstract":"<div><p>This paper describes an instructional approach and exercises to introduce a data analytics tool into an existing course that covers relational databases and structured query language (SQL). SQL and relational databases are traditional topics in many AIS classes and are frequently taught with established technologies such as Microsoft Access. With the onset of newer data analytics tools, educators are faced with the challenge of incorporating emerging technologies while still covering basic foundational concepts. In this paper, we position SQL as the mental model for learning the data preparation and data blending features of a popular analytics tool, Alteryx. We split the traditional SQL content from our course into four increments that increase in complexity. For each increment, we use a multi-step approach to first develop students’ mental model of the SQL query code and then apply the mental model to the new environment of Alteryx. For each increment, students solve the same set of problems in SQL and Alteryx, so that the understanding of SQL eases the transition to Alteryx, and the practice in Alteryx reinforces the understanding of SQL.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44300874","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: 1

Determinants of CPA exam performance CPA考试成绩的决定因素

Journal of Accounting Education Pub Date : 2023-09-01 DOI: 10.1016/j.jaccedu.2023.100859

Arya Espahbodi , Linda Espahbodi , Reza Espahbodi , Rosemary Walker , G. Thomas White

引用次数: 0

Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey 根据利益相关者的需求和注册会计师考试的变化更新MAcc课程:来自一所学校旅程的资源和结果

Journal of Accounting Education Pub Date : 2023-09-01 DOI: 10.1016/j.jaccedu.2023.100857

Eric D. Bostwick, Dustin Micah Grant, Sherwood Lane Lambert, Patrick Lucas, Gregory L. Prescott

{"title":"Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey","authors":"Eric D. Bostwick, Dustin Micah Grant, Sherwood Lane Lambert, Patrick Lucas, Gregory L. Prescott","doi":"10.1016/j.jaccedu.2023.100857","DOIUrl":"10.1016/j.jaccedu.2023.100857","url":null,"abstract":"<div><p>Both professionals and academics have called for changes to the accounting curriculum over the past 20 years, and more recent research (e.g., <span>Albring & Elder, 2020</span>) has asked schools to share not only their curriculum changes but also the motivations for these changes. This paper responds to these calls by not only providing the results of and rationale for an accounting curriculum change but also sharing the research and processes that supported the change. The six-step process employed in this paper was used to review and revise the Master of Accountancy (MAcc) curriculum at a mid-size Florida university with a strong emphasis on career preparation and student success on the CPA Exam. The results and resources presented include benchmarking curriculum analyses (e.g., tracks offered, number of courses by type, required versus elective courses), techniques for sharing benchmark information with stakeholders, and internal and external stakeholder surveys. Although some resources may be of immediate use “as-is,” it is more likely that schools will be able to enhance, refine, or alter the processes to align with the particular needs and objectives of their stakeholders.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43269165","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

Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors 将数据分析纳入审计课程：早期职业审计师的见解和看法

Journal of Accounting Education Pub Date : 2023-09-01 DOI: 10.1016/j.jaccedu.2023.100856

Danielle D. Booker , Josette R.E. Pelzer , Jeremy R. Richardson

{"title":"Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors","authors":"Danielle D. Booker , Josette R.E. Pelzer , Jeremy R. Richardson","doi":"10.1016/j.jaccedu.2023.100856","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100856","url":null,"abstract":"<div><p>This study aims to help audit educators determine how, where, and to what extent audit data analytics (ADA) should be integrated into existing auditing curriculum to better prepare students for the auditing profession. We interview early-career auditors to understand their experience with ADA and add their perspective to the literature on audit curriculum changes. This group performs many of the tasks where ADA techniques would be applied and can provide valuable insight to audit educators based on their work experience and recent completion of auditing and/or data analytics courses. Responses indicate that early-career auditors rely more routinely on traditional ADA tools (e.g., Excel) and that the use of advanced ADA tools (e.g., Power BI and Alteryx) is relatively limited. Furthermore, firm-provided training on advanced ADA tools focuses on navigating tools rather than interpretation of ADA output. We also find that, regardless of the ADA tool used, the skillset used most frequently is interpretation of ADA output to identify anomalies and determine the impact on audit testing, which could be emphasized in existing audit courses. Most participants expressed that rather than removing content from the audit course to make room for data analytics, faculty should integrate ADA within existing content, encouraging audit educators to change <em>how</em> they teach, rather than <em>what</em> they teach. Specifically, faculty can provide hands-on examples of ADA to supplement lectures on existing topics or assign case studies that use ADA tools. These findings have implications for immediate changes to integrate ADA into auditing courses that are more manageable than a complete overhaul of the audit curriculum.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49762191","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

An introductory audit data analytics case study: Using Microsoft Power BI and Benford’s Law to detect accounting irregularities 介绍性审计数据分析案例研究：使用Microsoft Power BI和Benford定律检测会计违规行为

Journal of Accounting Education Pub Date : 2023-09-01 DOI: 10.1016/j.jaccedu.2023.100855

Erin Burrell Nickell , Jason Schwebke , Paul Goldwater

{"title":"An introductory audit data analytics case study: Using Microsoft Power BI and Benford’s Law to detect accounting irregularities","authors":"Erin Burrell Nickell , Jason Schwebke , Paul Goldwater","doi":"10.1016/j.jaccedu.2023.100855","DOIUrl":"10.1016/j.jaccedu.2023.100855","url":null,"abstract":"<div><p>This case introduces you to the use of data analytics in accounting for purposes of identifying irregularities in a large data set of invoices using Microsoft Power BI. The goal of this case is two-fold. First, the case provides you a guided approach to navigating Power BI at the beginner level. Second, the case serves as an introduction to the use of data analytics in an auditing context for purposes of identifying irregularities in a large data set of invoices. You will evaluate the data set according to Benford’s Law and create an interactive “dashboard” visualization to present the results of your analysis to a supervisor. Additionally, you will document your findings in a written report according to professional auditing standards. We provide evidence of case efficacy in both a graduate-level fraud auditing course as well as an undergraduate accounting information systems (AIS) course with a data analytics focus. The case is suitable as an introductory data analytics assignment in any course with an auditing, fraud, forensics, AIS, or data analytics focus where students have little or no prior experience with Power BI. The case may also be used as an introduction to Benford’s Law as students are not required to have prior experience with Benford’s Law in order to complete the assignment.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49308054","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

Blended case-based learning in a sustainability accounting course: An analysis of student perspectives 可持续发展会计课程中基于案例的混合学习：对学生观点的分析

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100842

Thuy Thanh Tran , Christian Herzig

引用次数: 2

Inventory analytics: A teaching case using excel and Alteryx 库存分析:一个使用excel和Alteryx的教学案例

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100848

Jenny Parlier , Lorraine Lee

{"title":"Inventory analytics: A teaching case using excel and Alteryx","authors":"Jenny Parlier , Lorraine Lee","doi":"10.1016/j.jaccedu.2023.100848","DOIUrl":"10.1016/j.jaccedu.2023.100848","url":null,"abstract":"<div><p>The emergence of big data and analytics has motivated the audit profession to incorporate additional business analytical procedures into existing auditing processes. In response, educators must find ways to integrate data analytics into existing audit curriculum to prepare students for the audit profession. One possible way to integrate analytics into the audit curriculum is to supplement the teaching of traditional audit topics with data analytics case studies. The purpose of this paper is to describe a teaching case that integrates the auditing topics of inventory and fraud with basic data analytics. We develop a teaching case motivated by practice that describes an Excel-based fraud related to the audit of inventory. As Excel remains a common tool for accounting analytics, as well as a common format for data exchange between the auditor and client, the case begins with data analysis using Excel. After completing the initial Excel analysis, you perform a similar analysis using a more advanced analytics tool (Alteryx), which provides you an opportunity to use a new tool to detect the spreadsheet irregularities. The case concludes with you assessing the advantages and disadvantages of Alteryx versus Excel. As the context of this case is the audit of inventory, the case is especially suited for use in an audit class when covering the financial statement area of inventory. Alternatively, this case can be used in an accounting analytics class to introduce advanced analytics tools using a real-world audit setting.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45824466","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: 1

Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency 体验式服务学习对提高社区参与感知、可持续发展意识和数据分析能力的影响

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100846

W. Eric Lee , Arif Perdana

{"title":"Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency","authors":"W. Eric Lee , Arif Perdana","doi":"10.1016/j.jaccedu.2023.100846","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100846","url":null,"abstract":"<div><p>This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university. Results show that, in comparison to a group with only lecture intervention, students exhibited improved community engagement perception, sustainability awareness, and data analytics competency in both Tableau and Power BI, following the lecture plus experiential service learning intervention. Using Kolb’s four-stage experiential learning cycle as the underlying conceptual framework, further analyses of the feedback from both students and host partners illuminate the ways in which experiential service learning has helped to impact learning. Our findings suggest the value relevance of leveraging experiential service learning within an accounting course toward improving students’ development in areas outside the core curriculum. Results of this study could be of interest to accounting educators as they contemplate the efficacies of incorporating experiential-based service learning projects to elevate students’ proficiencies in the increasingly important areas of sustainability, civic awareness and data analytics.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49734910","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

Assessing the Publication Records of Accounting Faculty Successfully Tenured and Promoted 评估会计教师成功获得终身教职和晋升的出版记录

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100841

Hughlene Burton , Suzanne Krail Sevin , Marcia Weidenmier Watson

{"title":"Assessing the Publication Records of Accounting Faculty Successfully Tenured and Promoted","authors":"Hughlene Burton , Suzanne Krail Sevin , Marcia Weidenmier Watson","doi":"10.1016/j.jaccedu.2023.100841","DOIUrl":"10.1016/j.jaccedu.2023.100841","url":null,"abstract":"<div><p>The quantity and quality of research articles required to attain tenure or to be promoted in accounting is not always known and evolves over time. To help add clarity to this dilemma, this study evaluates the quantity and quality of publication records for faculty who successfully achieved tenure or promotion at universities offering Ph.D. and/or Masters programs in accounting. Quality of publication was determined based on a number of metrics including the Australian Business Dean’s Council journal list (ABDC), which is now widely used for tenure and promotion decisions as well as for accreditation purposes, and the BYU rankings of accounting journals. We are one of the first empirical studies to use the ABDC to determine research quality. Our analysis shows that for tenure decisions, accounting faculty at Ph.D. granting institutions publish, on average, fewer articles than accounting faculty at Masters universities, but those published articles are at much higher quality journals. In addition, both tenured and promoted faculty at private universities publish significantly more in high quality accounting journals than faculty at public universities. Collectively, our results indicate that research quality and quantity differ between universities that grant Ph.Ds. in accounting and those that only offer a Masters degree in accounting, and between public and private universities. More importantly, our research provides quantity and quality expectations for tenure and promotion cases that can be used by accounting faculty, administrators, and external reviewers across different types of universities. Given that our results are based on historical data and tenure/promotion requirements tend to continually increase over time, this study’s results should only be used as a guide for future tenure and promotion cases.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48397843","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

Special Issue: Data analytics in auditing: What do we remove in order to add? 特刊:审计中的数据分析:为了增加，我们删除了什么?

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100839

Natalie T. Churyk (Editor-in-Chief) , Pennie Bagley (Guest editor) , Christine Gimbar (Guest editor) , Jodi Gissel (Guest editor) , Erin Hamilton (Guest editor)

引用次数: 0