Journal of Accounting Education最新文献_第9页

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":"58 ","pages":"Article 100766"},"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":"58 ","pages":"Article 100756"},"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":"58 ","pages":"Article 100763"},"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

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":"58 ","pages":"Article 100768"},"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":"58 ","pages":"Article 100769"},"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":"58 ","pages":"Article 100767"},"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":"57 ","pages":"Article 100752"},"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