Journal of Accounting Education最新文献

{"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}

{"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}

{"title":"Cognitive ability and performance in accounting students: The importance of data analytics assignments","authors":"Matthew J. Sargent ,&nbsp;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}

{"title":"A mental model approach to teaching database querying skills with SQL and Alteryx","authors":"Lorraine Lee,&nbsp;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}

{"title":"Determinants of CPA exam performance","authors":"Arya Espahbodi ,&nbsp;Linda Espahbodi ,&nbsp;Reza Espahbodi ,&nbsp;Rosemary Walker ,&nbsp;G. Thomas White","doi":"10.1016/j.jaccedu.2023.100859","DOIUrl":"10.1016/j.jaccedu.2023.100859","url":null,"abstract":"<div><p>Certified Public Accountant (CPA) certification is an important measure of professional achievement and a critical element to advancement in the accounting profession. The CPA exam is rigorous, with lower pass rates relative to other professional exams, and even lower pass rates for historically disadvantaged groups. Thus, a key policy question is how to improve candidates’ performance on the CPA exam. In this paper, we examine the role that environmental (community segregation, socioeconomic status, and education and income gaps) and other factors representing opportunity play in CPA exam performance. The results of univariate analysis across various demographic and opportunity factors and those of multivariate models indicate that opportunity influences exam performance of all candidates and differently so for the disadvantaged groups. Finally, we offer recommendations for programs to help meet the profession’s need for an increasing number of qualified CPAs and its diversity and inclusion goals.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"64 ","pages":"Article 100859"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44116239","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}