Journal of Accounting Education最新文献_第6页

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":"63 ","pages":"Article 100848"},"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":"63 ","pages":"Article 100846"},"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":"63 ","pages":"Article 100841"},"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

Accounting education literature review (2022) 会计教育文献综述(2022年)

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100831

Barbara Apostolou , Natalie Tatiana Churyk , John M. Hassell , Linda Matuszewski

引用次数: 0

Assessing the effectiveness of advisory boards in accounting programs 评估咨询委员会在会计项目中的有效性

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100847

Hui Xu , Bobby E. Waldrup , Alfred Michenzi

{"title":"Assessing the effectiveness of advisory boards in accounting programs","authors":"Hui Xu , Bobby E. Waldrup , Alfred Michenzi","doi":"10.1016/j.jaccedu.2023.100847","DOIUrl":"10.1016/j.jaccedu.2023.100847","url":null,"abstract":"<div><p>Many accounting professionals believe that there exists a gap between employer expectations and classroom learning, and that establishing a successful accounting advisory board can bridge this gap (<span>Ahmed, 2019</span>, <span>Johnson, 2014</span>, <span>Norman and Bagranoff, 2019</span>, <span>Siegel et al., 2010</span>, <span>Stevenson et al., 2016</span>). This study aims to investigate the practice of accounting advisory boards in accounting departments, examining the activities they engage in that are most effective in assisting the departments. The authors also explore the barriers that prevent accounting programs from setting up their own accounting advisory boards. To achieve this, a survey was conducted among the accounting department chairs of schools in the United States. The results of the survey revealed that 49.5 % of the respondents indicated that they have an accounting advisory board dedicated exclusively to their accounting department, while 14.6 % of them shared the advisory board with other programs in their business schools. Overall, 64.1 % of the respondents reported having an advisory board. In addition, the study found that the most effective activities engaged by the accounting advisory boards, in order of effectiveness, are student career development, strategic planning, fundraising, and advocacy with departmental and institutional constituencies. Finally, the study highlights the reasons why some schools do not have an independent accounting advisory board. This study provides valuable insights for accounting departments seeking to establish or enhance the effectiveness of their advisory board.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"63 ","pages":"Article 100847"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48531120","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 on sustainability in accounting education 会计教育可持续性特刊

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100840

Natalie T. Churyk (Editor-in-Chief), Claire Horner (Guest Editor), James Hazelton (Guest Editor)

引用次数: 0

Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management. 肝细胞胆管癌合并症：生物学、诊断和管理》（Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management）。

IF 13.8

Journal of Accounting Education Pub Date : 2023-04-24 eCollection Date: 2024-02-01 DOI: 10.1159/000530700

Liangtao Ye, Julia S Schneider, Najib Ben Khaled, Peter Schirmacher, Carolin Seifert, Lea Frey, Yulong He, Andreas Geier, Enrico N De Toni, Changhua Zhang, Florian P Reiter

{"title":"Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management.","authors":"Liangtao Ye, Julia S Schneider, Najib Ben Khaled, Peter Schirmacher, Carolin Seifert, Lea Frey, Yulong He, Andreas Geier, Enrico N De Toni, Changhua Zhang, Florian P Reiter","doi":"10.1159/000530700","DOIUrl":"10.1159/000530700","url":null,"abstract":"<p><strong>Background: </strong>Combined hepatocellular-cholangiocarcinoma (cHCC-iCCA) is a rare type of primary liver cancer displaying characteristics of both hepatocytic and cholangiocytic differentiation.</p><p><strong>Summary: </strong>Because of its aggressive nature, patients with cHCC-iCCA exhibit a poorer prognosis than those with HCC. Surgical resection and liver transplantation may be considered curative treatment approaches; however, only a minority of patients are eligible at the time of diagnosis, and postoperative recurrence rates are high. For cases that are not eligible for surgery, locoregional and systemic therapy are often administered based on treatment protocols applied for HCC or iCCA. Owing to the rarity of this cancer, there are still no established standard treatment protocols; therefore, the choice of therapy is often personalized and guided by the suspected predominant component. Further, the genomic and molecular heterogeneity of cHCC-iCCA can severely compromise the efficacy of the available therapies.</p><p><strong>Key messages: </strong>In the present review, we summarize the latest advances in cHCC-iCCA and attempt to clarify its terminology and molecular biology. We provide an overview of the etiology of cHCC-iCCA and present new insights into the molecular pathology of this disease that could contribute to further studies aiming to improve the patient outcomes through new systemic therapies.</p>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"38 1","pages":"6-28"},"PeriodicalIF":13.8,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10857821/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83516306","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: 0

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 : 2023-03-01 DOI: 10.1016/j.jaccedu.2023.100830

W. Eric Lee , Arif Perdana

{"title":"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.2023.100830","DOIUrl":"10.1016/j.jaccedu.2023.100830","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":"62 ","pages":"Article 100830"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43334567","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

Emily’s Dilemma: An examination of tactics used to protect and surrender market share Emily的困境：对保护和放弃市场份额策略的考察

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2023.100829

K. Doreen MacAulay , Robert Marley , Mark J. Mellon , Rebecca Shortridge

引用次数: 0