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Journal of Accounting Education最新文献

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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
{"title":"Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course","authors":"C. Andrew Lafond,&nbsp;Kristin Wentzel","doi":"10.1016/j.jaccedu.2022.100784","DOIUrl":"10.1016/j.jaccedu.2022.100784","url":null,"abstract":"<div><p>This paper describes an easy-to-implement service learning project developed to enhance the coverage of costing concepts in an introductory <em>Managerial Accounting</em> course. The course-specific assignment utilizes an entrepreneurial scenario which requires students to examine the viability of opening a sandwich stand in the student union. Students actively gather cost data for their business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the service learning assignment enhances students’ understanding of key managerial accounting concepts. More specifically, improvements in mean post-test scores proved significantly higher in the experimental group after completion of the service learning activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in service learning by helping others less fortunate and that the project encouraged them to think entrepreneurially.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"60 ","pages":"Article 100784"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49613500","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
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
{"title":"Under the Radar: A conversation about evidence circumvention, manipulation, and fabrication","authors":"Eddward T. Herron ,&nbsp;Evan Shough ,&nbsp;J. Alexander Smith","doi":"10.1016/j.jaccedu.2022.100797","DOIUrl":"10.1016/j.jaccedu.2022.100797","url":null,"abstract":"<div><p>This case story is based on a real conversation between two auditors as one wrestles with the idea of leaving their job and trying to commit their own fraud. This case can be used to initiate discussion of strengths and weaknesses of audit evidence, explore the components of the Fraud Triangle along with other factors and discuss the ethical dilemmas that many may face in their professional careers. The story highlights the ethical dilemma and the rationalization process of one party while also discussing their perceived ability to commit a crime and cover it up. As the two experienced auditors discuss the scheme, they discuss the very real weaknesses in how auditors perform their tasks and how audit evidence can be manipulated and circumvented by capable and determined parties. The epilogue of this story contains a further discussion of other unintended consequences of choosing a life of deception and fraud.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"60 ","pages":"Article 100797"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43479650","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
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
{"title":"Earnings management using “Carryovers”: Accounting practices in Toshiba’s Visual Products business","authors":"Mahendra R. Gujarathi ,&nbsp;Amitabh Dugar ,&nbsp;Michael F. Ruff","doi":"10.1016/j.jaccedu.2022.100796","DOIUrl":"10.1016/j.jaccedu.2022.100796","url":null,"abstract":"<div><p>This case helps you to apply the concept of accrual accounting to a real-world situation and to understand the intertemporal effects of accruals on financial statements. It helps you to understand the importance of recording the economic substance of transactions rather than their mere form. In analyzing the case, you develop skills to research FASB Codification, identify applicable accounting standards, and use them to make professional judgments. You need to determine whether Toshiba’s accounting treatment is conceptually sound and whether it represents a faithful depiction of the Company’s economic reality. The case assignment improves your ability to think critically, work in groups, reach rational conclusions, and convincingly communicate them.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"60 ","pages":"Article 100796"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48466993","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
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
{"title":"DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018","authors":"Carol Springer Sargent ,&nbsp;Troy Sullivan ,&nbsp;Harry McAlum","doi":"10.1016/j.jaccedu.2022.100795","DOIUrl":"10.1016/j.jaccedu.2022.100795","url":null,"abstract":"<div><p>Data analytics offers unprecedented new tools to find barriers to retention, progression, and graduation (RPG) (Wright, McKay, Hershock, Miller &amp; Tritz, 2014), a key metric for college success. Stakeholders logically identify high DFW rate courses and attempt to reduce non-progression in gateway courses. This study investigates whether DFW rates in a gateway accounting course correlates with weaker graduation rates. In a study of 3667 business majors, those not passing the first upper-level accounting course for the major (“D” and “F” are not passing at study school), Intermediate Accounting I, were compared to the rest of the business majors over a 36-semester period, controlling for cumulative GPA, hours enrolled, and age. The graduation rates for students with a DFW in Intermediate Accounting I were comparable to all other business majors, although graduation took on average one added semester, with the delay concentrated in older students.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"60 ","pages":"Article 100795"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48967917","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
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
{"title":"Only Reliable Parts and Supplies, Inc.: Assessing and documenting the design of internal controls","authors":"Kevin F. Brown,&nbsp;Susan Lightle","doi":"10.1016/j.jaccedu.2022.100783","DOIUrl":"10.1016/j.jaccedu.2022.100783","url":null,"abstract":"<div><p>Understanding how auditors assess the design of controls can be challenging. In this case, you will assess and document the design of internal controls for the sales process of your client, Only Reliable Parts and Supplies, Inc. In Part 1, you will prepare a flowchart for the client’s sales process and evaluate the design of controls for this process based on a transcript of an interview of the client’s controller. After evaluating the process, you will prepare a written memo that summarizes your findings. After completing Part 1, information about the client’s plans to automate the sales process will be provided for you to complete Part 2. In Part 2, you will evaluate the client’s planned automation of the sales process and consider how your assessment in Part 1 is affected by the planned changes.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"60 ","pages":"Article 100783"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893669","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
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
{"title":"Best practices for group assessment tasks","authors":"Lyndie Bayne,&nbsp;Jacqueline Birt,&nbsp;Phil Hancock,&nbsp;Nikki Schonfeldt,&nbsp;Prerana Agrawal","doi":"10.1016/j.jaccedu.2022.100770","DOIUrl":"10.1016/j.jaccedu.2022.100770","url":null,"abstract":"<div><p>The development of teamwork skills for future employability has been noted as a critical skill that graduates require. This paper reports on best practices for the assessment of group work and the development of teamwork skills. We explore distinctions between ‘in-class versus take-home’, ‘multiple choice versus essay style’ and ‘online versus paper-based’ group assessments. Interviews were conducted with 21 key stakeholders involved with two final-year financial accounting units at an Australian university. Overall, we find that students perceive value from a variety of group assessment types throughout their degree for the development of teamwork skills. Benefits and challenges relating to various group assessment types are presented. We tabulate our best practices for group assessment tasks and offer techniques to improve the effectiveness of group assessments in developing teamwork skills.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"59 ","pages":"Article 100770"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41911830","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
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
{"title":"Ann Arbor Railroad Company: A case study","authors":"Paolo Petacchi,&nbsp;James Potepa","doi":"10.1016/j.jaccedu.2022.100780","DOIUrl":"10.1016/j.jaccedu.2022.100780","url":null,"abstract":"<div><p>The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"59 ","pages":"Article 100780"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41942616","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
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
{"title":"A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)","authors":"Iliya Komarev ,&nbsp;Galina Preobragenskaya","doi":"10.1016/j.jaccedu.2022.100782","DOIUrl":"10.1016/j.jaccedu.2022.100782","url":null,"abstract":"<div><p>Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"59 ","pages":"Article 100782"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42267183","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
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
{"title":"Accounting education literature review (2021)","authors":"Barbara Apostolou ,&nbsp;Jack W. Dorminey ,&nbsp;John M. Hassell","doi":"10.1016/j.jaccedu.2022.100781","DOIUrl":"https://doi.org/10.1016/j.jaccedu.2022.100781","url":null,"abstract":"<div><p>This review of the accounting education literature includes 112 articles published during 2021 in five accounting education journals: (1) <em>Journal of Accounting Education</em>, (2) <em>Accounting Education</em>, (3) <em>Advances in Accounting Education: Teaching and Curriculum Innovations</em>, (4) <em>Issues in Accounting Education</em>, and (5) <em>The Accounting Educators’ Journal</em>. We update 16 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2021. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2021 are tabulated in appendices categorized by instructional content area.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"59 ","pages":"Article 100781"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137385053","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
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
{"title":"An investigation of the association of grit with performance in accounting courses","authors":"Jeremy M. Vinson,&nbsp;Jeffrey J. McMillan,&nbsp;Lydia F. Schleifer","doi":"10.1016/j.jaccedu.2022.100779","DOIUrl":"10.1016/j.jaccedu.2022.100779","url":null,"abstract":"<div><p>Grit has become a buzzword in business, with academic research and popular press purporting that grit may be a better determinant of success than even talent or IQ. The contention is that the greater an individual’s “grittiness” the better their ability to work strenuously toward challenges and to maintain effort and interest over time, which results in success. Accounting courses are broadly considered to be difficult courses and a type where students’ grit would likely aid performance. We investigate whether grit is associated with academic performance in accounting courses, while controlling for learning strategies and motivation. Using survey data from multiple courses throughout the accounting curriculum, we find that grit is positively associated with both short-term and long-term academic performance, although the strength of association varies among the grit measures. Our results suggest instructors should consider grit as a trait positively associated with performance in accounting courses and highlights three popular measures available for assessing grit.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"59 ","pages":"Article 100779"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46120057","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: 4
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