Journal of Accounting Education最新文献_第6页

Tax-compliant transfer pricing of intra-group services: The soft drink case 集团内服务的纳税转移定价:以软饮料为例

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100815

Jacob Christian Plesner Rossing , Thomas C. Pearson

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引用次数: 0

Café Solar® – Sustainable coffee in Central America caf<s:1>太阳能®-中美洲的可持续咖啡

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100813

George Joseph , Richard Trubey

{"title":"Café Solar® – Sustainable coffee in Central America","authors":"George Joseph , Richard Trubey","doi":"10.1016/j.jaccedu.2022.100813","DOIUrl":"10.1016/j.jaccedu.2022.100813","url":null,"abstract":"<div><p>Coffee cultivation is a significant cause of deforestation, water shortages, and loss of habitat for migratory bird species in Central America. Coffee, however, is also one of the few viable industries providing employment to the region. Café Solar® embodies the vision of the founders to address a complex set of issues haunting the coffee industry in Honduras. Drawing from the experience and expertise of ornithologists, engineers, academics, coffee farmers, women activists and an array of partnerships, the nonprofit Mesoamerican Development Institute (MDI) developed innovative sustainable practices for coffee cultivation and processing. Further, in collaboration with the Fair-Trade cooperative, Cooperativa Mixta Subirana Yoro Limitada (COMISUYL), MDI translated the vision into strategy through its for-profit affiliate, MDI Honduras. The case includes specific areas in managing a sustainable enterprise, including creating a sustainable coffee value chain, and the application of budgeting and cash flows in supporting financial viability. Crucial to success was the creation of a brand that attracted a network of global customers desirous of Fair Trade and sustainable coffee. Hence, the case highlights opportunities, problems, and constraints to sustainability in the coffee industry in alignment with United Nations Sustainable Development Goals (UN SDGs). The case was tested in three class sessions (with 45 MBA/MS Accounting students) and was found to meet the pedagogic goals set for the case.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893429","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

Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence 在COVID-19大流行期间，远程学习作为紧急远程教学与会计专业学生的传统学习:跨国证据

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100814

Ghassan H. Mardini, Osama A. Mah'd

{"title":"Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence","authors":"Ghassan H. Mardini, Osama A. Mah'd","doi":"10.1016/j.jaccedu.2022.100814","DOIUrl":"10.1016/j.jaccedu.2022.100814","url":null,"abstract":"<div><p>The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the COVID-19 pandemic, as well as the learning dimensions of DL compared to TL. The sample includes 782 responses from six countries (France, Jordan, Oman, Qatar, Tunisia, and the UK). In accordance with prior studies, we construct a questionnaire that explores the perceptions of students regarding the TL-to-DL transition process and the learning dimensions of DL vs. TL. The majority of respondents believe that the DL transition process, due to the pandemic, has generated concerns to some extent in all countries. However, in terms of the dimensions of DL vs. TL, significant differences exist between the perspectives among the countries, which provides insights regarding the pandemic’s effect on our educational systems and a more accurate picture of universities’ educational performance. Our results raise important questions regarding the TL system in place before the crisis, as well as highlighting the importance of using technology to deliver educational services. This study provides cross-country evidence, from the perspective both of developed and developing countries, on the impact of the pandemic on students’ learning habits and educational methods.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575122000483/pdfft?md5=cd1bb203ff6b648e634fb7002d038cbd&pid=1-s2.0-S0748575122000483-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48868404","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}

引用次数: 13

Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison 会计教师对职业证书的追求:前后学位比较

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100798

Jason Bergner, Yining Chen, Melloney Simerly

{"title":"Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison","authors":"Jason Bergner, Yining Chen, Melloney Simerly","doi":"10.1016/j.jaccedu.2022.100798","DOIUrl":"10.1016/j.jaccedu.2022.100798","url":null,"abstract":"<div><p>Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups <em>(PreCerts v. PostCerts)</em> in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (<em>PreCert</em>s) chose extrinsic factors more often than their <em>PostCert</em> counterparts. For example, <em>PreCerts chose</em> a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree <em>(PostCerts)</em> tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893794","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: 3

Leveraging medical education resources to enhance instruction in accounting education 利用医学教育资源加强会计教育教学

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100785

Cathleen S. Burns , Mary L. Fischer , Claire Kamm Latham , Linda J. Matuszewski , Judith A. Sage

引用次数: 2

Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course 鼓励服务学习和创业思维:管理会计课程中的PB&J三明治

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100784

C. Andrew Lafond, Kristin Wentzel

引用次数: 2

Under the Radar: A conversation about evidence circumvention, manipulation, and fabrication 在雷达下:关于证据规避，操纵和捏造的对话

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100797

Eddward T. Herron , Evan Shough , J. Alexander Smith

引用次数: 0

Earnings management using “Carryovers”: Accounting practices in Toshiba’s Visual Products business 使用“结转”的盈余管理:东芝视觉产品业务的会计实务

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100796

Mahendra R. Gujarathi , Amitabh Dugar , Michael F. Ruff

引用次数: 0

DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018 门户课程中的DFW并不总是一个毕业问题:2007年至2018年中级会计I研究

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100795

Carol Springer Sargent , Troy Sullivan , Harry McAlum

引用次数: 1

Only Reliable Parts and Supplies, Inc.: Assessing and documenting the design of internal controls 只有可靠的零件和供应公司:评估和记录内部控制的设计

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100783

Kevin F. Brown, Susan Lightle

引用次数: 0