Journal of Accounting Education最新文献_第5页

Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context 在2019冠状病毒病期间，会计教育是否仍然抵制数字化?突尼斯背景下的探索性研究

Journal of Accounting Education Pub Date : 2023-11-22 DOI: 10.1016/j.jaccedu.2023.100874

Feten Arfaoui , Ines Kammoun

引用次数: 0

Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university COVID-19大流行两年:一所经济大学的学习成果和学生参与度分析

Journal of Accounting Education Pub Date : 2023-10-28 DOI: 10.1016/j.jaccedu.2023.100871

Voicu D. Dragomir , Mădălina Dumitru

{"title":"Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university","authors":"Voicu D. Dragomir , 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}

引用次数: 0

Accounting for Singapore Airlines Limited’s mandatory convertible bonds 新加坡航空有限公司的强制性可转换债券会计

Journal of Accounting Education Pub Date : 2023-09-21 DOI: 10.1016/j.jaccedu.2023.100869

Ming Jian , Wei Chern Koh

引用次数: 0

Cognitive ability and performance in accounting students: The importance of data analytics assignments 会计学生的认知能力与表现:数据分析作业的重要性

Journal of Accounting Education Pub Date : 2023-09-16 DOI: 10.1016/j.jaccedu.2023.100870

Matthew J. Sargent , Bradley G. Winton

{"title":"Cognitive ability and performance in accounting students: The importance of data analytics assignments","authors":"Matthew J. Sargent , Bradley G. Winton","doi":"10.1016/j.jaccedu.2023.100870","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2023.100870","url":null,"abstract":"<div><p>Cognitive ability plays a key role in the success of accounting professionals. The development of this cognitive ability (i.e., critical thinking, reflective judgment, problem-solving) in accountants falls heavily on higher education. To address the limited investigation of cognitive ability in accounting students, this research seeks to better understand cognitive development in accounting education via an empirical study. The study attempts to expand the current discussion of student cognitive ability by exploring the relationship between students’ cognitive ability and academic performance by developing hypotheses focused on both lower-level memorization and higher-level analytical assignments. Data from accounting students attending a major university in the United States support the positive link between measures of cognitive ability (i.e., reflective judgment) and both overall course grades and data analytics assignment grades. These results suggest that accounting education needs to go beyond testing within the multiple-choice paradigm and shift the focus to descriptive, diagnostic, predictive, and prescriptive data analytics assignments. Further, this research provides a path forward for educators attempting to prepare today’s graduating accounting students for their future careers.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"65 ","pages":"Article 100870"},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49735241","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

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":"64 ","pages":"Article 100858"},"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":"64 ","pages":"Article 100857"},"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":"64 ","pages":"Article 100856"},"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":"64 ","pages":"Article 100855"},"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