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Test-Wiseness and Multiple-Choice Accounting Questions: Implications for Instructors 测试意愿与会计多选题对教师的启示
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-12-22 DOI: 10.2308/issues-2021-025
C. Bailey, J. Briggs, James H. Irving
{"title":"Test-Wiseness and Multiple-Choice Accounting Questions: Implications for Instructors","authors":"C. Bailey, J. Briggs, James H. Irving","doi":"10.2308/issues-2021-025","DOIUrl":"https://doi.org/10.2308/issues-2021-025","url":null,"abstract":"This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of the rules is poorly understood, but they rely largely on preventable flaws in question design. After identifying eleven relevant rules, we had graduate research assistants employ the rules on unfamiliar material, to test whether the rules can be effective when used by capable students who have not studied the material. Three of the rules demonstrate positive results, and participants are able to recognize the more valuable ones. Additionally, we survey accounting majors at two universities to assess general familiarity and belief in the rules. We find that they have well-formed ideas of the relative usefulness, which are consistent between universities. The results provide some insights into the issues question writers should consider, so as to avoid vulnerability to test-wiseness or even turn the rules to their advantage when composing questions.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43705616","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
A CRITICAL ANALYSIS OF CALCULATIONS OF CURRENT EXPECTED CREDIT LOSSES (CECL) AT DYNAMIC CORPORATION 动态公司当前预期信用损失(cecl)计算的关键分析
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-12-22 DOI: 10.2308/issues-2020-042
G. Barone, Casey J. McNellis, Ronald F. Premuroso
{"title":"A CRITICAL ANALYSIS OF CALCULATIONS OF CURRENT EXPECTED CREDIT LOSSES (CECL) AT DYNAMIC CORPORATION","authors":"G. Barone, Casey J. McNellis, Ronald F. Premuroso","doi":"10.2308/issues-2020-042","DOIUrl":"https://doi.org/10.2308/issues-2020-042","url":null,"abstract":"In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326).  While the update does not change the debits and credits associated with current expected credit losses (CECL), it does significantly change the calculations associated with estimates of current expected credit losses.  Additionally, given that most textbooks simply provide inputs for the calculations associated with estimates of current expected credit losses, most accounting curricula does not cover the most important changes found in the update.  This case provides students with a hypothetical situation in which to analyze and understand these issues.  Specifically, the case requires students to critically analyze a series of current expected credit loss calculations, research authoritative guidance, and conclude regarding the appropriateness of the calculations of the actors in the case.  Results indicate that students perceive significant practical learning opportunities from the case.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"2017 17","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41331893","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
Writing Accounting Research Memos: An Instructional Case to Introduce the Basics 写会计研究备忘录:一个介绍基本知识的教学案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-11-23 DOI: 10.2308/issues-2021-017
J. Huston, Janet A. Samuels
{"title":"Writing Accounting Research Memos: An Instructional Case to Introduce the Basics","authors":"J. Huston, Janet A. Samuels","doi":"10.2308/issues-2021-017","DOIUrl":"https://doi.org/10.2308/issues-2021-017","url":null,"abstract":"This case introduces students to the basics of accounting research memo construction. Accounting research memos can overwhelm students because they involve researching the Accounting Standards Codification (ASC), analyzing the issue, and writing in a specific format using a professional tone. The case involves an audit client with a contingent liability from a lawsuit. The audit team recently received the legal representation letter and needs to document the correct accounting for the lawsuit. The applicable ASC and required journal entry are provided, allowing students to focus on memo construction. The case requires students to write an accounting research memo using the provided information. Students learn the structure and creation of an accounting research memo, paraphrase and analyze the ASC, and demonstrate professional writing skills. This case is appropriate for a course that introduces students to writing accounting research memos with assessment done by the instructor or the students themselves.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45420206","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
Azure Lodging, Inc.: A Case Study on Capital Budgeting with Capital Rationing in a Service Industry Context Azure Lodging，股份有限公司：服务业背景下资本预算与资本配给的案例研究
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-11-23 DOI: 10.2308/issues-18-117
Michael Burkert, Thomas G. Calderon, J. Hesford, M. Turner
{"title":"Azure Lodging, Inc.: A Case Study on Capital Budgeting with Capital Rationing in a Service Industry Context","authors":"Michael Burkert, Thomas G. Calderon, J. Hesford, M. Turner","doi":"10.2308/issues-18-117","DOIUrl":"https://doi.org/10.2308/issues-18-117","url":null,"abstract":"This case illustrates capital budgeting in a service industry context. Three features should make this case attractive to instructors. First, the firm's rationing of capital means that students must select one investment among competing investment alternatives. Second, the project involves renovation of an existing hotel. Most cases consider a business expansion where analysis involves estimation of a single series of cash flows to generate net present value (i.e., future cash flows or not). In this case, students model cash flows if the project is accepted, comparing those cash flows to a model of cash flows if the hotel continues without renovation. Third, we introduce Monte Carlo analysis, an advanced technique for assessing uncertainty. The extensive data students use in this case is from an actual hotel chain's project database. The case has been used in undergraduate and graduate managerial accounting classes.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46804822","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
Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the US 美国会计博士生项目对学术会计的影响评价
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-11-22 DOI: 10.2308/issues-2020-057
Jonathan S. Pyzoha, T. Fogarty
{"title":"Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the US","authors":"Jonathan S. Pyzoha, T. Fogarty","doi":"10.2308/issues-2020-057","DOIUrl":"https://doi.org/10.2308/issues-2020-057","url":null,"abstract":"The accounting establishment and AICPA Foundation responded to an inadequate supply of new accounting faculty by creating the Accounting Doctoral Scholars (ADS) program. Between 2009–2018, the $17 million program enabled 105 practitioners to become audit and tax faculty. Based on market data and an ADS participant survey, we find an increase in doctoral graduates at ADS and non-ADS schools relative to pre-ADS years, and unmet demand for audit has decreased after ADS, whereas tax remains in need. Compared to the market, ADS graduates experienced somewhat better placements by moving up to more prestigious strata and were more likely to place at schools with a doctoral program. Additionally, we present results for ADS students’ motivations, degree completion time, and differences between audit and tax participants. Our findings have important implications for academic accounting, business schools, regulators, and policymakers. We also provide important context for changes in market trends preceding COVID 19.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45446082","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
Educating the Future Accounting Professional: Actively Shaping Professional Identities for a Rapidly Changing World 培养未来的会计专业人才：积极塑造快速变化的世界的职业认同
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-11-01 DOI: 10.2308/iace-10783
Sandy (Andrew) Hilton, Nicholas McGuigan
{"title":"Educating the Future Accounting Professional: Actively Shaping Professional Identities for a Rapidly Changing World","authors":"Sandy (Andrew) Hilton, Nicholas McGuigan","doi":"10.2308/iace-10783","DOIUrl":"https://doi.org/10.2308/iace-10783","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42607287","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
Giving Accounting a Second Chance Factors Influencing Returning Students to Choose Accounting 给会计第二次机会影响归国学生选择会计的因素
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-10-01 DOI: 10.2308/issues-2020-070
Veena L. Brown, Amy C. Tegeler
{"title":"Giving Accounting a Second Chance Factors Influencing Returning Students to Choose Accounting","authors":"Veena L. Brown, Amy C. Tegeler","doi":"10.2308/issues-2020-070","DOIUrl":"https://doi.org/10.2308/issues-2020-070","url":null,"abstract":"This study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts’ accounting choice and contrast them with those influencing their first-degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and which traditional graduates often lack.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44162857","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
Communication Roulette: Engaging Students in the Practice of Tailored Communication 沟通轮盘赌:让学生参与量身定制的沟通实践
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-09-08 DOI: 10.2308/issues-19-078
Bachman P. Fulmer, Sara M. Fulmer, Yuebing Liu
{"title":"Communication Roulette: Engaging Students in the Practice of Tailored Communication","authors":"Bachman P. Fulmer, Sara M. Fulmer, Yuebing Liu","doi":"10.2308/issues-19-078","DOIUrl":"https://doi.org/10.2308/issues-19-078","url":null,"abstract":"The ability to communicate effectively is critical in the accounting profession, yet research shows there is a gap between employer expectations and student abilities to adapt communication to various contexts. In this paper we introduce \"Communication Roulette\", a novel learning intervention that encourages students to practice their written communication skills by sensitizing them to the need to tailor their message to different audiences (i.e. shareholders, management, clients, etc.) using various communication formats (i.e. letter, email, presentation etc.) while simultaneously reinforcing their knowledge in important content areas. We provide implementation instructions and sample prompts, along with ideas to modify the intervention for a variety of classroom settings. Survey results indicate students find Communication Roulette increases both their confidence and ability to communicate effectively with different audiences and formats. We find these improvements in learning outcomes can largely be achieved through peer feedback alone, although we document incremental improvements in self-reported confidence with supplemental instructor feedback. Finally, pre- and post-assessments indicate an increase in student content knowledge following implementation of Communication Roulette.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47077346","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
Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment Wealthy Watches股份有限公司：演进审计环境下应收账款的实质性检验
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-09-03 DOI: 10.2308/issues-2020-037
Lindsay M. Andiola, D. Downey, Christine E. Earley, Devon Jefferson
{"title":"Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment","authors":"Lindsay M. Andiola, D. Downey, Christine E. Earley, Devon Jefferson","doi":"10.2308/issues-2020-037","DOIUrl":"https://doi.org/10.2308/issues-2020-037","url":null,"abstract":"Substantive testing of accounts receivable through confirmations is an established and required audit procedure. However, the technology used to perform portions of this work is evolving. This case exposes students to the testing of accounts receivable while introducing them to audit-related technologies (such as Interactive Data Extraction and Analysis (IDEA) software and robotic process automation (RPA)) used in practice. In this case, students 1) evaluate a client-provided data file, 2) select a sample of customer invoices using IDEA, 3) obtain audit evidence from their firm’s RPA software and evaluate the evidence for the identification of exceptions, 4) project any misstatements from the sample to the population, and 5) document their conclusions. This case helps students develop a greater awareness of technologies used in audit practice. The case also allows students to practice skepticism, apply professional judgment, and hone their business writing skills by documenting their results in a professional memo.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47274330","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
Junkyard Planet: Using Stories to Teach Managerial Accounting with a Sustainability Theme Junkyard Planet：用故事教授可持续发展主题的管理会计
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-09-02 DOI: 10.2308/issues-19-063
S. Grimm
{"title":"Junkyard Planet: Using Stories to Teach Managerial Accounting with a Sustainability Theme","authors":"S. Grimm","doi":"10.2308/issues-19-063","DOIUrl":"https://doi.org/10.2308/issues-19-063","url":null,"abstract":"The purpose of this article is to share my experience teaching managerial accounting as a sustainability-themed course using stories. Theme-based learning suggests a relatable theme can make course content more applicable, engaging, and memorable for students. This article discusses how sustainability was integrated into an accounting class using Adam Minter's 2013 book Junkyard Planet, and smaller stories including cases and discussion boards. The stories introduce students to the role businesses have in influencing sustainable development. The stories allow for the consideration of managerial accounting concepts including direct material costs, the tradeoffs between fixed automation costs and variable labor costs, as well as the exploration of ethics, sustainability and the common good. By discussing the stories, students consider how global economic forces influence revenue and cost functions as well as the idea of market-driven sustainable development. The sustainability story assignments reflect the principles of liberal learning, which strive to prepare students for work and life through an integrated curriculum. Survey results document that students' attitudes and interest in sustainability increased following the course and that students' perceptions of their understanding of accounting concepts increased. This suggests integrated learning activities can enhance both comprehension of accounting content and students' appreciation for sustainability.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42857119","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
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