Journal of Accounting Education最新文献_第8页

Brittney’s Boutique: Tailoring financial statements for function as well as fashion 布兰妮的精品店:为功能和时尚量身定制财务报表

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2022.100768

Martin Stuebs , Scott M. Bryant , Cari Edison , Charles Stanley

{"title":"Brittney’s Boutique: Tailoring financial statements for function as well as fashion","authors":"Martin Stuebs , Scott M. Bryant , Cari Edison , Charles Stanley","doi":"10.1016/j.jaccedu.2022.100768","DOIUrl":"10.1016/j.jaccedu.2022.100768","url":null,"abstract":"<div><p>This note slightly modifies and adapts a managerial accounting case, <em>Brittney’s Boutique: Tailoring a budget for function as well as fashion</em> (Stuebs, M., Bryant, S., Edison, C., & Reese, K. (2017). Brittney’s boutique: Tailoring a budget for function as well as fashion. <span><em>Journal of </em><em>Accounting Education</em><em>, 39</em></span>, 32–47. <span>https://doi.org/10.1016/j.jaccedu.2016.12.006</span><svg><path></path></svg>), for use in an introductory financial accounting or hybrid accounting course that combines financial and managerial accounting topics. The adapted case provides you the opportunity to extend and apply financial accounting knowledge to the practical, real-world setting of Brittney’s Boutique, a student’s entrepreneurial start-up effort in the retail fashion merchandising business. The case is intended to challenge you to: 1) use financial accounting knowledge to prepare journal entries, general ledger posts, financial statements and financial ratios; 2) recognize and understand the needs and challenges in starting a business; 3) apply Excel knowledge, skills and abilities; and 4) analyze and combine financial accounting information to make judgments, conclusions and recommendations.</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":"44534253","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: 5

Effect of a summer school on formative and summative assessment in accounting education 暑期学校对会计教育形成性评价与总结性评价的影响

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2022.100769

Evelien Opdecam, Patricia Everaert

{"title":"Effect of a summer school on formative and summative assessment in accounting education","authors":"Evelien Opdecam, Patricia Everaert","doi":"10.1016/j.jaccedu.2022.100769","DOIUrl":"10.1016/j.jaccedu.2022.100769","url":null,"abstract":"<div><p>This paper investigates the effect of a voluntary accounting summer school on formative and summative assessments in accounting education. A quasi-experiment with a questionnaire design was conducted in a first-year undergraduate accounting course. The sample consisted of 497 first-time higher education students. The effectiveness of voluntary summer school for performance was examined by comparing the attendees’ and non-attendees’ scores on two formative assessments and one summative assessment to determine whether attendees scored higher. The results of multiple one-way analyses of covariance, controlling for different variables, reveal that attendance at summer school has a significantly positive effect on short-term performance (first formative assessment), but it disappears over time. No significant differences are found for the second formative assessment or the summative assessment. Stepwise linear regression analyses show that the scores of the test the students completed at the end of summer school are significantly positively related to the summative assessment score (final exam at the end of the semester). Implications and recommendations for further research and the organization of summer schools are covered.</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":"43596481","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

Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling 将COSO带入生活:使用数字讲故事的内部控制的真实世界示例吸引学生

Journal of Accounting Education Pub Date : 2022-03-01 DOI: 10.1016/j.jaccedu.2022.100767

Ashley Douglass , Gabriela María Farías Martínez , Amy F. Holmes

{"title":"Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling","authors":"Ashley Douglass , Gabriela María Farías Martínez , Amy F. Holmes","doi":"10.1016/j.jaccedu.2022.100767","DOIUrl":"10.1016/j.jaccedu.2022.100767","url":null,"abstract":"<div><p>This study describes an assignment using digital storytelling to increase students’ understanding of internal controls and the Committee of Sponsoring Organization’s <em>Internal Control-Integrated Framework</em><span> (COSO). In this assignment, students interview local company representatives about examples of the company’s successes related to internal controls and develop digital stories to share the experience with the class. Digital storytelling incorporates audio, video, and music to convey information related to events or concepts in a way that allows for increased comprehension and memory recall. The assignment is designed to engage students with the material by learning from professionals and provide a fun and meaningful way to report on COSO real world examples. Survey responses reveal that the assignment increases engagement in the class by providing a way for students to learn experientially from professionals. This approach is easily translated to other courses in which real-world examples can increase student engagement and comprehension through an active learning experience.</span></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":"42307380","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

What makes a successful academic accounting department? A multidimensional longitudinal analysis 是什么造就了一个成功的学术会计部门?多维纵向分析

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100754

Timothy J. Fogarty

引用次数: 2

Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note 数字自包含模块，以协助评估公司的财务，社会和环境绩效的写作任务:教学笔记

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100752

Patricia Everaert , Maryam Safari

{"title":"Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note","authors":"Patricia Everaert , Maryam Safari","doi":"10.1016/j.jaccedu.2021.100752","DOIUrl":"10.1016/j.jaccedu.2021.100752","url":null,"abstract":"<div><p>As a response to the rapid and ongoing advancement in digital technology, we have developed a digital self-contained module in a website format to help accounting students succeed in writing a report on a company’s financial, social, and environmental performance. This teaching note describes the task and the digital tool to be implemented as additional learning support for the students. The assignment is designed to assist students in demonstrating their competency in a real-world setting and to learn how to write a professional report. Combining e-learning and visualization techniques with traditional classroom teaching, the innovative web-based module is designed and developed to guide and educate students through the assignment. The findings from the survey provide support for the achievement of the learning outcomes, as perceived by students, and manifest their satisfaction with the digital module. The step-by-step approach in the writing process and the self-explaining tips and hints (e.g., on academic literacy) were the highest-rated features of the module. The efficacy results revealed that by completing the assignment itself, the students experienced how to apply a reasoned judgment regarding the financial, social, and environmental performance of a company.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45393989","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

Online cheating at the intersection of the dark triad and fraud diamond 黑暗黑社会与诈骗钻石交叉点的网络诈骗

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100753

Kenneth J. Smith , David J. Emerson , Shawn Mauldin

引用次数: 10

Linking data analytics to real-world business issues: The power of the pivot table 将数据分析与现实世界的业务问题联系起来:透视表的力量

Journal of Accounting Education Pub Date : 2021-12-01 DOI: 10.1016/j.jaccedu.2021.100744

Madeline A. Domino , Daniel Schrag , Mariah Webinger , Carmelita Troy

{"title":"Linking data analytics to real-world business issues: The power of the pivot table","authors":"Madeline A. Domino , Daniel Schrag , Mariah Webinger , Carmelita Troy","doi":"10.1016/j.jaccedu.2021.100744","DOIUrl":"10.1016/j.jaccedu.2021.100744","url":null,"abstract":"<div><p>One challenge facing accounting graduates and practitioners is acquiring sufficient data analytic skills. Using a moderately large and complex dataset from a privately owned company, the case illustrates how data analytics can help illuminate and resolve business issues. Special emphasis is placed on using pivot tables, which enable users to summarize and group large datasets into condensed reports quickly and in a variety of ways. Upon completing the case, you will be able to (a) identify appropriate parameters and criteria needed to address the concerns of senior managers, (b) create appropriate pivot tables using Microsoft Excel, (c) prepare written memorandums that summarize managers’ concerns, explain the usefulness of the findings, and make recommendations based on critical thinking to enhance their understanding of business issues. Optional instructions for data visualization using Tableau are included. The case is appropriate for undergraduate and graduate accounting information systems, business analytics courses, and professional training.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100744","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48121047","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

Conducting a physical inventory of McIntyre Organics: Bringing real-life experiences to the classroom 进行麦金太尔有机物的实物盘点:将真实的体验带入课堂

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100729

Michael E. Ozlanski , Suzanne Seymoure

引用次数: 1

Leveraging research within a pedagogical protocol for enhanced integrated-competency student learning 利用教学协议中的研究来增强学生的综合能力学习

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100741

Thomas E. Marshall , Dawna Drum , Steven Morris , Sherwood Lane Lambert

{"title":"Leveraging research within a pedagogical protocol for enhanced integrated-competency student learning","authors":"Thomas E. Marshall , Dawna Drum , Steven Morris , Sherwood Lane Lambert","doi":"10.1016/j.jaccedu.2021.100741","DOIUrl":"10.1016/j.jaccedu.2021.100741","url":null,"abstract":"<div><p>This research presents a case-based pedagogical protocol, including an experiment, designed to maximize the utility of the integrated-competency framework in accounting. The study involves a rich learning exercise protocol requiring integrated competencies that fairly represent, in content and context, the experience of a professional engagement<strong>.</strong><span><span> The pedagogical protocol focuses on communications in the accounting industry, where research suggests potential communication disconnects. The study includes a laboratory experiment investigating how audit department communications (experimental treatment), individual attitudes, and task domain knowledge (task recall) interact to influence project participants’ perspectives of project viability and their intention to continue project development. In accordance with the pedagogical protocol, we discuss experiment findings identifying significant factors influencing decision behavior with the students in a debriefing session for self-awareness and </span>mindfulness. The debriefing session, focusing on introspection and empathy, expands the competencies generally addressed by accounting learning exercises. The experiment findings suggest the importance that the accounting profession identify the need for and complexities of effective communications across organizational units. We present the pedagogical protocol and design methodology, including leveraging social science research, as models for other educators/researchers to develop learning exercises based on the integrated-competency model to better educate and prepare our students for their future successes.</span></p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100741","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43530657","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

Shippy Express: Augmenting accounting education with Google Sheets Shippy Express:用谷歌表格增强会计教育

Journal of Accounting Education Pub Date : 2021-09-01 DOI: 10.1016/j.jaccedu.2021.100740

Fernando Parra , Aimee Jacobs , Laura L. Trevino

引用次数: 3