Journal of Accounting Education最新文献_第7页

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

Audit technologies used in practice and ways to implement these technologies into audit courses 实践中使用的审计技术以及在审计课程中实施这些技术的方法

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2022.100827

Elizabeth Felski

{"title":"Audit technologies used in practice and ways to implement these technologies into audit courses","authors":"Elizabeth Felski","doi":"10.1016/j.jaccedu.2022.100827","DOIUrl":"10.1016/j.jaccedu.2022.100827","url":null,"abstract":"<div><p><span>Data analysis has revolutionized the auditing profession. The use of data analytics tools has allowed auditors to plan and complete more thorough, accurate, and efficient audits. Pressures from the accounting profession and AACSB have placed an urgency to include these analytics tools into the accounting curriculum. For many instructors, navigating this new realm of analytics tools can be overwhelming and difficult to pare down to the essentials of what emerging accountants need to know. While prior research has developed suggestions for how to implement audit analytics into accounting curricula (</span><span>Qasim et al., 2020</span> & Dzuranin, 2018), institutions are ultimately left on their own to decide if and how to integrate audit analytics tools into their curricula. This paper aims to assist instructors looking to implement audit analytics tools into their courses by presenting survey results from audit professionals on the analytics tools they use at both the entry-level and management position as well as the skills and tools they expect and would like accounting graduates to possess. This information can be used by accounting instructors to tailor their data analytics coverage to include the tools and skills emerging graduates are most likely to use in their profession. The second phase of this paper serves as a reference tool as it provides a collection of the resources, cases, and assignments available for faculty members interested in adding a data analytics component to their current audit course. This repository is focused on tools identified in the survey as useful to accounting graduates.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100827"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43742367","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: 2

Aena case study: Privatization of the largest European airport group Aena案例研究：欧洲最大机场集团的私有化

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2022.100826

Diego Abellán Martínez , Juana Aledo Martínez , Marta Macías Dorissa

{"title":"Aena case study: Privatization of the largest European airport group","authors":"Diego Abellán Martínez , Juana Aledo Martínez , Marta Macías Dorissa","doi":"10.1016/j.jaccedu.2022.100826","DOIUrl":"10.1016/j.jaccedu.2022.100826","url":null,"abstract":"<div><p>Aena, the largest European airport group, was partially privatized through an initial public offering (“IPO”) in February 2015. This IPO was the largest in Europe and the fourth largest worldwide that year. Aena operates in a regulated market in which cash flows are, in theory, stable and predictable. Therefore, we should not have expected significant noise around the fair value. However, that was not the case for Aena. The government set a minimum price for the IPO of €22 per share, the institutional investors who were acting as anchors offered prices in the range of €50-55, and the final IPO price was approximately €60 per share. At the end of 2016, the price increased to €130 per share. The aim of this case study is to disentangle the main aspects that caused the ramp-up in the stock price using financial statement analysis tools and techniques. This case study is suitable for financial statement analysis and corporate finance courses at the intermediate and advanced levels for undergraduate and graduate students. It also allows for a focus on specific topics such as financial analysis, valuation, regulation, and privatizations.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100826"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48519753","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

Social influence pressures and the risk preferences of aspiring financial market professionals 有抱负的金融市场专业人士的社会影响力压力和风险偏好

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2022.100828

Jorien Louise Pruijssers , Gallia Singer , Zvi Singer , Desmond Tsang

{"title":"Social influence pressures and the risk preferences of aspiring financial market professionals","authors":"Jorien Louise Pruijssers , Gallia Singer , Zvi Singer , Desmond Tsang","doi":"10.1016/j.jaccedu.2022.100828","DOIUrl":"10.1016/j.jaccedu.2022.100828","url":null,"abstract":"<div><p>To better understand the behavior of financial market professionals, in this study, we analyze the risk preferences of <em>aspiring</em> financial market professionals <em>before</em> they enter the financial markets and examine whether these risk preferences are influenced by obedience and conformity pressures. We conducted an experiment involving 131 students and asked them to choose between risky and safe grading options. Observing their change of choices under social influence pressures, we found that obedience pressure significantly influenced their risk choices, but conformity pressure was effective only when the peer information was delivered by an authority figure. Overall, our findings imply that risk preferences are not invariable and can be maneuvered by an authority figure. For practitioners, our findings imply that managers in financial firms can use their power responsibly to discourage excessive risk-taking behavior. For academia, our findings show the importance of training accounting graduates with competencies beyond technical proficiency and with better understanding of the social context in which (ethical) decisions are made.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100828"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44035312","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

Improving introductory financial accounting learning and retention through course redesign 通过重新设计课程，提高财务会计入门学习和记忆

Journal of Accounting Education Pub Date : 2023-01-01 DOI: 10.1016/j.jaccedu.2022.100816

Bor-Yi Tsay, Jane E. Campbell, Donald L. Ariail, Stephanie K. Miller, L. Shannon Shumate

引用次数: 1

A research advisory model guiding higher degree accounting students and supervisors to become part of a community of scholars 一种研究咨询模式，指导更高学位的会计学生和导师成为学者社区的一部分

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100812

Christina Cornelia Shuttleworth , Charmaine Williamson

{"title":"A research advisory model guiding higher degree accounting students and supervisors to become part of a community of scholars","authors":"Christina Cornelia Shuttleworth , Charmaine Williamson","doi":"10.1016/j.jaccedu.2022.100812","DOIUrl":"10.1016/j.jaccedu.2022.100812","url":null,"abstract":"<div><p>This article explores how research management, through a research advisory model (RAM), can guide accounting students and supervisors to transition to a research-focused community of practice by gaining greater methodological diversity and theoretical development during their higher degree studies. Memory-work narrative responses from e-interviews with 21 accounting faculty members, of which 15 were higher degree students and six supervisors, were thematically analysed. Document analysis was conducted to explore how the faculty’s research profile has changed since the inception of the new faculty and the implementation of the research management capacity-building programme. In line with the theory of legitimate peripheral participation (LPP), this article shows how a peripheral model of participation assisted accounting higher degree students and their supervisors to embrace research and become part of a community of scholars. The novel advisory model can be used to assist higher degree students and their supervisors during the challenging transition from accounting professional to researcher. A conceptual trajectory including LPP theory as an analytical and practical lens to support pathways to change is offered as a modest contribution. The RAM is posited as an option for faculties in guiding students to overcome related challenges and gain confidence in the research process. The model can also be useful for other faculties working towards similar goals.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"61 ","pages":"Article 100812"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893828","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

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

{"title":"Tax-compliant transfer pricing of intra-group services: The soft drink case","authors":"Jacob Christian Plesner Rossing , Thomas C. Pearson","doi":"10.1016/j.jaccedu.2022.100815","DOIUrl":"10.1016/j.jaccedu.2022.100815","url":null,"abstract":"<div><p>International transfer pricing and tax compliance are currently receiving a great deal of attention among tax policy makers and multinational enterprises (MNEs). In particular, the OECD Action Plan on Base Erosion and Profit Shifting (OECD, 2013) and subsequent updates to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD, 2017; OECD, 2022) have driven a shift among MNEs toward more compliance-based transfer pricing strategies. One of the significant challenges for MNEs relates to the international transfer pricing for intra-group services based on the OECD Guidelines, Chapter VII. This intra-group transaction is subject to massive attention from tax authorities as service cost allocations between MNE group companies are often significant due to highly centralized intra-group service arrangements. Current cost accounting textbooks largely ignore the implications of tax regulation for intra-group service cost allocations. This case study develops your critical thinking skills, particularly regarding how to determine tax-compliant transfer prices for intra-group services in accordance with OECD Transfer Pricing Guidelines, Chapter VII, and the arm’s length principle. Furthermore, it enhances your ability to reflect on the implications of tax regulation for cost and management accounting.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"61 ","pages":"Article 100815"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48466726","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