Journal of Accounting Education最新文献_第8页

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

Café Solar® – Sustainable coffee in Central America caf<s:1>太阳能®-中美洲的可持续咖啡

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100813

George Joseph , Richard Trubey

{"title":"Café Solar® – Sustainable coffee in Central America","authors":"George Joseph , Richard Trubey","doi":"10.1016/j.jaccedu.2022.100813","DOIUrl":"10.1016/j.jaccedu.2022.100813","url":null,"abstract":"<div><p>Coffee cultivation is a significant cause of deforestation, water shortages, and loss of habitat for migratory bird species in Central America. Coffee, however, is also one of the few viable industries providing employment to the region. Café Solar® embodies the vision of the founders to address a complex set of issues haunting the coffee industry in Honduras. Drawing from the experience and expertise of ornithologists, engineers, academics, coffee farmers, women activists and an array of partnerships, the nonprofit Mesoamerican Development Institute (MDI) developed innovative sustainable practices for coffee cultivation and processing. Further, in collaboration with the Fair-Trade cooperative, Cooperativa Mixta Subirana Yoro Limitada (COMISUYL), MDI translated the vision into strategy through its for-profit affiliate, MDI Honduras. The case includes specific areas in managing a sustainable enterprise, including creating a sustainable coffee value chain, and the application of budgeting and cash flows in supporting financial viability. Crucial to success was the creation of a brand that attracted a network of global customers desirous of Fair Trade and sustainable coffee. Hence, the case highlights opportunities, problems, and constraints to sustainability in the coffee industry in alignment with United Nations Sustainable Development Goals (UN SDGs). The case was tested in three class sessions (with 45 MBA/MS Accounting students) and was found to meet the pedagogic goals set for the case.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"61 ","pages":"Article 100813"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893429","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

Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence 在COVID-19大流行期间，远程学习作为紧急远程教学与会计专业学生的传统学习:跨国证据

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100814

Ghassan H. Mardini, Osama A. Mah'd

{"title":"Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence","authors":"Ghassan H. Mardini, Osama A. Mah'd","doi":"10.1016/j.jaccedu.2022.100814","DOIUrl":"10.1016/j.jaccedu.2022.100814","url":null,"abstract":"<div><p>The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the COVID-19 pandemic, as well as the learning dimensions of DL compared to TL. The sample includes 782 responses from six countries (France, Jordan, Oman, Qatar, Tunisia, and the UK). In accordance with prior studies, we construct a questionnaire that explores the perceptions of students regarding the TL-to-DL transition process and the learning dimensions of DL vs. TL. The majority of respondents believe that the DL transition process, due to the pandemic, has generated concerns to some extent in all countries. However, in terms of the dimensions of DL vs. TL, significant differences exist between the perspectives among the countries, which provides insights regarding the pandemic’s effect on our educational systems and a more accurate picture of universities’ educational performance. Our results raise important questions regarding the TL system in place before the crisis, as well as highlighting the importance of using technology to deliver educational services. This study provides cross-country evidence, from the perspective both of developed and developing countries, on the impact of the pandemic on students’ learning habits and educational methods.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"61 ","pages":"Article 100814"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0748575122000483/pdfft?md5=cd1bb203ff6b648e634fb7002d038cbd&pid=1-s2.0-S0748575122000483-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48868404","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: 13

Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison 会计教师对职业证书的追求:前后学位比较

Journal of Accounting Education Pub Date : 2022-12-01 DOI: 10.1016/j.jaccedu.2022.100798

Jason Bergner, Yining Chen, Melloney Simerly

{"title":"Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison","authors":"Jason Bergner, Yining Chen, Melloney Simerly","doi":"10.1016/j.jaccedu.2022.100798","DOIUrl":"10.1016/j.jaccedu.2022.100798","url":null,"abstract":"<div><p>Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups <em>(PreCerts v. PostCerts)</em> in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (<em>PreCert</em>s) chose extrinsic factors more often than their <em>PostCert</em> counterparts. For example, <em>PreCerts chose</em> a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree <em>(PostCerts)</em> tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"61 ","pages":"Article 100798"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54893794","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

Leveraging medical education resources to enhance instruction in accounting education 利用医学教育资源加强会计教育教学

Journal of Accounting Education Pub Date : 2022-09-01 DOI: 10.1016/j.jaccedu.2022.100785

Cathleen S. Burns , Mary L. Fischer , Claire Kamm Latham , Linda J. Matuszewski , Judith A. Sage

引用次数: 2

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

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

引用次数: 0