Journal of Accounting Education最新文献_第7页

Best practices for group assessment tasks 小组评估任务的最佳实践

Journal of Accounting Education Pub Date : 2022-06-01 DOI: 10.1016/j.jaccedu.2022.100770

Lyndie Bayne, Jacqueline Birt, Phil Hancock, Nikki Schonfeldt, Prerana Agrawal

引用次数: 6

Ann Arbor Railroad Company: A case study 安娜堡铁路公司:个案研究

Journal of Accounting Education Pub Date : 2022-06-01 DOI: 10.1016/j.jaccedu.2022.100780

Paolo Petacchi, James Potepa

引用次数: 0

A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC) 海湾合作国家与市场有关的会计能力框架

Journal of Accounting Education Pub Date : 2022-06-01 DOI: 10.1016/j.jaccedu.2022.100782

Iliya Komarev , Galina Preobragenskaya

引用次数: 1

Accounting education literature review (2021) 会计教育文献综述(2021年)

Journal of Accounting Education Pub Date : 2022-06-01 DOI: 10.1016/j.jaccedu.2022.100781

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

引用次数: 3

An investigation of the association of grit with performance in accounting courses 毅力与会计课程成绩关系的调查

Journal of Accounting Education Pub Date : 2022-06-01 DOI: 10.1016/j.jaccedu.2022.100779

Jeremy M. Vinson, Jeffrey J. McMillan, Lydia F. Schleifer

引用次数: 4

The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939) 意识形态对苏俄函授会计教育制度化的影响(1929-1939)

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2021.100766

Marina Sidorova, Dmitry Nazarov, Ekaterina Listopad

{"title":"The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)","authors":"Marina Sidorova, Dmitry Nazarov, Ekaterina Listopad","doi":"10.1016/j.jaccedu.2021.100766","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2021.100766","url":null,"abstract":"<div><p>The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (<em>VZFEI</em>), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization of state resources made it possible in a short time to train a large number of financial specialists necessary for the implementation of ambitious plans for the country’s industrialization.</p><p>The <em>VZFEI</em> was not only a successful educational organization but also a pioneer in the process of institutionalization of correspondence accounting education in the USSR. The new institutional form of accounting education was created during the struggle of the new Soviet ideology with the old bourgeois ideology. Based on Louis Althusser's sociology of education and Hardy's framework of power, the authors explain the role of correspondence accounting education as an ideological apparatus of the Soviet state from 1929 to 1939.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136513715","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

Balboa security v. M&M systems: Forensic accounting for determining commercial damages 巴尔博亚安全诉M&M系统:确定商业损害的法务会计

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2021.100755

John R. Cooper , Brett S. Kawada

引用次数: 3

Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession 影响瑞典学生职业选择的信念和不选择会计专业的原因

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2021.100756

Per Karlsson, Massa Noela

{"title":"Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession","authors":"Per Karlsson, Massa Noela","doi":"10.1016/j.jaccedu.2021.100756","DOIUrl":"10.1016/j.jaccedu.2021.100756","url":null,"abstract":"<div><p>This study, employing the simplified Theory of Reasoned Action (TRA), investigates student beliefs that influence their attitudes and subjective norms, leading them to not choose the accounting profession in Sweden. Questionnaires were sent electronically to first-year and second-year university students, and, after applying the exclusion criteria, the sample size comprised 228 students. The results reaffirmed the simplified TRA model and revealed that both behavioral (no personal interest in accounting, a boring profession, and higher salaries in other occupations) and normative beliefs (the influence of teachers and peers), through personal attitudes and subjective norms, influenced students’ decision to avoid the accounting profession. The findings suggest that accounting departments and business school faculties should recruit professional accountants and invite Swedish professional accounting bodies to create supportive activities that will motivate and help students learn more about the profession. Furthermore, accounting teachers should be more practical and equipped with engaging pedagogical techniques, and mandatory internships and seminars should be included in the school curriculum. It is also suggested that these implications should be positively communicated through social media.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575121000439/pdfft?md5=d178734c63f30cfe7b27b56c0098c166&pid=1-s2.0-S0748575121000439-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44804274","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: 16

U.S. research-focused nontraditional doctoral accounting programs: A status update 美国以研究为重点的非传统博士会计项目:现状更新

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2021.100763

Margaret E. Knight , Douglas M. Boyle , John L. Eckroth , Dana R. Hermanson

{"title":"U.S. research-focused nontraditional doctoral accounting programs: A status update","authors":"Margaret E. Knight , Douglas M. Boyle , John L. Eckroth , Dana R. Hermanson","doi":"10.1016/j.jaccedu.2021.100763","DOIUrl":"10.1016/j.jaccedu.2021.100763","url":null,"abstract":"<div><p>This study presents current information about U.S. research-focused nontraditional doctoral accounting programs, including overarching program issues, program specifics, and accomplishments of program graduates. Based on online information regarding 19 programs, a survey of 15 program directors, and data collection regarding a sample of program graduates, the findings suggest (a) rapid growth in this premium-priced, typically three-year program market, with 14 new programs since 2013; (b) a strong academic and/or applied research orientation in these programs; (c) challenges related to program cost, faculty workload, and competing demands for student time (that can increase program length); (d) over 100 students currently enrolled in these programs who are focused on academic accounting careers; (e) two different models of offering accounting content (dissertation-only model versus a more comprehensive model with accounting courses and often an accounting concentration); (f) a mix of internal and external program faculty and frequent use of overload compensation for faculty; and (g) evidence that many graduates (who typically are CPAs with prior teaching experience) are achieving success in securing academic positions at institutions apparently with a balanced focus on teaching and research, being promoted, and publishing in notable academic journals. We hope that this analysis is helpful to prospective students, those managing or teaching in nontraditional doctoral accounting programs, and those hiring or considering hiring graduates of these programs.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54892899","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

Special issue with the 2019 Future Directions in Accounting and Finance Education Conference, Moscow, Russia 2019年会计和金融教育未来方向会议特刊，莫斯科，俄罗斯

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2022.100771

Natalie T. Churyk (Editor-in-Chief), Anna Vysotskaya (Guest Editor), Berend van der Kolk (Guest Editor)

引用次数: 0