Journal of Accounting Education最新文献_第7页

A blockchain course for accounting and other business students 为会计和其他商科学生开设的区块链课程

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100742

Myles Stern, Alan Reinstein

引用次数: 6

Preparing students for the future of work: Lessons learned from telecommuting in public accounting 为学生未来的工作做准备:从公共会计远程办公中学到的经验教训

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100728

Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp

{"title":"Preparing students for the future of work: Lessons learned from telecommuting in public accounting","authors":"Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp","doi":"10.1016/j.jaccedu.2021.100728","DOIUrl":"10.1016/j.jaccedu.2021.100728","url":null,"abstract":"<div><p>The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non-telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post-COVID.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"56 ","pages":"Article 100728"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100728","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49241433","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: 4

Accounting education literature review (2020) 会计教育文献综述(2020)

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100725

Barbara Apostolou , Jack W. Dorminey , John M. Hassell

引用次数: 3

St. Hubertus Crossing: Revenue recognition under ASC 606 guidance St. Hubertus Crossing:根据ASC 606指引确认收入

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100726

Larry R. Davis, Diane M. Matson

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引用次数: 0

Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession 智能机器时代的女性:解决会计行业性别差距扩大的新风险

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100715

Jillian Alderman

引用次数: 5

Erratum regarding previously published articles 关于以前发表的文章的勘误

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2020.100712

引用次数: 0

How well do audit textbooks currently integrate data analytics 审计教材目前整合数据分析的程度如何

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100717

Leslie H. Blix , Mark A. Edmonds , Kate B. Sorensen

{"title":"How well do audit textbooks currently integrate data analytics","authors":"Leslie H. Blix , Mark A. Edmonds , Kate B. Sorensen","doi":"10.1016/j.jaccedu.2021.100717","DOIUrl":"10.1016/j.jaccedu.2021.100717","url":null,"abstract":"<div><p>The auditing profession is undergoing a transformation, becoming heavily reliant on computerized systems to produce data analytic reports. As a result, the demand for accounting graduates with knowledge in data analytics (DA) has increased. Because textbooks remain the primary educational resource in a college classroom, we sought to determine the extent to which textbooks include DA content and provide a summary of our findings to assist auditing educators in locating this content. Our primary analysis includes the examination of the six most commonly used audit textbooks and one book on DA for accountants. For each text, we evaluated (1) the degree to which textbooks have integrated current and emerging technologies into the written chapter content; (2) the degree to which auditing textbooks have students perform specific DA activities, using DA software; and (3) the degree to which these problems follow the AICPA’s five-step process for planning and performing audit DA. We also provide a Detailed Analysis section for each text in which we summarize both in-chapter and end-of-chapter DA exercises. Recognizing the large amount of DA resources available online such as case studies and datasets, we also provide a review and summary of this content, thereby providing auditing educators a wide variety of options for including DA in their classroom. Finally, based on our review of these resources, we provide recommendations for educators, textbook authors, and publishers to consider when developing DA educational materials. Our purpose is to contribute to the discussion on auditing curriculum and whether trends in practice are reflected in the course resources.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"55 ","pages":"Article 100717"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100717","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47673910","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: 6

Erratum regarding previously published articles 关于以前发表的文章的勘误

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2020.100711

引用次数: 0

Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy 受雇会计专业学生对道德领导和政治技能的看法:将政治技能纳入道德教学的证据

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100716

Donald L. Ariail , Amine Khayati , Tara Shawver

{"title":"Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy","authors":"Donald L. Ariail , Amine Khayati , Tara Shawver","doi":"10.1016/j.jaccedu.2021.100716","DOIUrl":"10.1016/j.jaccedu.2021.100716","url":null,"abstract":"<div><p>Using a sample of 703 full- or part-time employed students from two U.S. universities, we conducted an empirical investigation of the relation between perceptions of ethical leadership and perceptions of political skill. The sample was composed of 141 accounting majors and 562 non-accounting students. The results indicated that the two concepts were highly correlated. Our findings also indicate that perception of both ethical leadership and political skill significantly dropped with age and work experience. Moreover, accounting seniors who had previously completed a standalone ethics course had higher perceptions than their counterparts on both constructs, which were still highly correlated. This finding suggests that the ethics education of these students may not have positively impacted their discernment in the area of ethical sensitivity. Thus, accounting students may enter the workforce with inadequate ethical sensitivity, and entry-level accountants may therefore be prone to cognitively confuse the leadership attributes of political skills and ethics. The ability of accountants to differentiate between the ethical leadership and the political skill of leaders, and/or knowledge of how the political skills of leaders could mask their unethical guidance, is posited as an area of ethical sensitivity worthy of inclusion in accounting ethics pedagogy.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"55 ","pages":"Article 100716"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100716","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43667763","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: 7

How does experiential learning encourage active learning in auditing education? 在审计教育中，体验式学习如何鼓励主动学习?

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100713

Christina Chiang, Paul K. Wells, Gina Xu

{"title":"How does experiential learning encourage active learning in auditing education?","authors":"Christina Chiang, Paul K. Wells, Gina Xu","doi":"10.1016/j.jaccedu.2020.100713","DOIUrl":"10.1016/j.jaccedu.2020.100713","url":null,"abstract":"<div><p>There has been much criticism that audit education has failed to bring real-world experience into the classroom. This claim challenges audit educators to develop learning activities that provide students with the practical experience necessary to become active learners in auditing. This study investigates how students became active learners through the completion of a mini-audit assessment involving all four stages of the widely acknowledged experiential learning cycle (Kolb, 1984). The learning context involved class lectures, group work, teaching case studies, group discussions and a mini-audit assessment. Student feedback on this learning experience was collected from reflective journals completed by the students as a part of their coursework. This study confirmed that students, completing a mini-audit assessment were active participants in all four stages of the experiential learning cycle, which encouraged them to become active learners. These findings will be of interest to auditing educators seeking to provide their students with active learning opportunities.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"54 ","pages":"Article 100713"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100713","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45329473","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: 7