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The Experimental Effects of a Student Whistleblower Policy on Reporting Classmate Misconduct 学生举报政策对举报同学不当行为的实验效果
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-29 DOI: 10.2308/issues-2021-062
F. DeZoort
{"title":"The Experimental Effects of a Student Whistleblower Policy on Reporting Classmate Misconduct","authors":"F. DeZoort","doi":"10.2308/issues-2021-062","DOIUrl":"https://doi.org/10.2308/issues-2021-062","url":null,"abstract":"\u0000 Despite the effectiveness of whistleblower programs in business, student policies for reporting classmate misconduct are extremely rare. This experimental study evaluates the effects a student whistleblower policy has on student likelihood of reporting classmate misconduct. Specifically, 309 undergraduate and graduate students participated in a study that manipulates whistleblower policy source randomly between-subjects. The results indicate that students receiving a professor-based policy report a higher likelihood of reporting classmate misconduct than students receiving a university-based policy or no policy at all. Students in the professor policy group also report taking the policy more seriously than students in the other two groups, while having a similarly high level of trust in the policy’s confidentiality pledge. No significant difference in whistleblowing likelihood is found between the university policy and no policy groups. The results also indicate that perceived responsibility for reporting mediates the policy-reporting link, highlighting the need to encourage student responsibility.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42758929","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
Accounting or Finance? The Role of Differential Career Beliefs on Undergraduate Students’ Choices of Major 会计还是财务?不同职业信念对大学生专业选择的影响
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-24 DOI: 10.2308/issues-2021-075
Erin E. Jordan, S. Kaplan, Janet A. Samuels
{"title":"Accounting or Finance? The Role of Differential Career Beliefs on Undergraduate Students’ Choices of Major","authors":"Erin E. Jordan, S. Kaplan, Janet A. Samuels","doi":"10.2308/issues-2021-075","DOIUrl":"https://doi.org/10.2308/issues-2021-075","url":null,"abstract":"\u0000 This study examines the role of four differential career beliefs on students’ decisions to major in accounting or finance. Differential career beliefs were calculated as the belief about an accounting versus a finance career for the following four career beliefs: interesting work, job security, job variety, and high earnings potential. Students’ background characteristics (such as age, gender, etc.) were included as control variables. A survey was administered to 271 accounting and finance majors enrolled in the first intermediate accounting course. Results indicate that the differential career belief about interesting work had the greatest impact on choices of major and that differential career beliefs about job security and high earnings potential were also significant. Our findings suggest that finance students would be more likely to choose accounting as a major if their beliefs about accounting involving interesting work could be increased.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46284677","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
Segment Reporting and Segment Profitability: A Case Study on General Electric 分部报告与分部盈利能力:以通用电气为例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-16 DOI: 10.2308/issues-2021-040
Nicole M. Heron, Ariel Markelevich
{"title":"Segment Reporting and Segment Profitability: A Case Study on General Electric","authors":"Nicole M. Heron, Ariel Markelevich","doi":"10.2308/issues-2021-040","DOIUrl":"https://doi.org/10.2308/issues-2021-040","url":null,"abstract":"\u0000 This case study uses segment data from General Electric’s SEC filings to provide students in managerial and cost accounting courses the opportunity to see how a variety of classroom topics apply to a real-world company. Students are required to find relevant segment-related data in 10-Ks. By using financial accounting data to make managerial accounting decisions, the case serves as a link between financial and managerial accounting. This case has four independent requirements that focus on a different topic related to segment reporting: (1) segment performance measures, (2) segment profitability, (3) segment decision-making, and (4) segment reporting changes as connected to corporate structure and strategy. In each requirement, students are asked to prepare a memo and supporting analysis based on the relevant segment-related data. The modular nature of the case provides instructors with flexibility for implementation in a variety of managerial and cost accounting courses at the undergraduate and graduate levels.\u0000 JEL Classifications: M40; M41.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48780577","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
Bridging the Gap: Design Suggestions and Remediation Insights from a Curriculum Change in the Financial Accounting Series 弥合差距：《财务会计》系列课程改革的设计建议与补救启示
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-15 DOI: 10.2308/issues-2021-125
Bryan G. Brockbank, Craig A. Sisneros, Angela Wheeler Spencer, W. Stroud
{"title":"Bridging the Gap: Design Suggestions and Remediation Insights from a Curriculum Change in the Financial Accounting Series","authors":"Bryan G. Brockbank, Craig A. Sisneros, Angela Wheeler Spencer, W. Stroud","doi":"10.2308/issues-2021-125","DOIUrl":"https://doi.org/10.2308/issues-2021-125","url":null,"abstract":"\u0000 As part of a revision to the undergraduate business core curriculum, the typical two-course introductory series was condensed into one class, and an additional “bridge” course was created for students continuing to intermediate accounting. The transition period created a natural experiment to examine student success and retention in intermediate accounting and beyond. Compared with students who had completed six hours of principles courses and a gateway exam, students who completed this new course sequence scored higher on an incoming assessment in the new and more advanced first intermediate course. Further, the performance advantage is evident in higher exam grades in the first intermediate course, higher GPA in future accounting courses, greater retention of accounting majors, and gains in conversion to accounting. Although this curriculum change is somewhat unique, the results lend insights to accounting educators on how to address success and retention/gains of accounting students throughout intermediate accounting and beyond.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45537450","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
Making the Case for Diversity: Exploring the Use of Case Studies for Underrepresented Minorities in the Accounting Curriculum 为多样性辩护：探索在会计课程中对代表性不足的少数群体进行案例研究
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-01 DOI: 10.2308/issues-2021-118
J. Pelzer, Daniel W B Booker, Nadra Pencle, Veena L. Brown
{"title":"Making the Case for Diversity: Exploring the Use of Case Studies for Underrepresented Minorities in the Accounting Curriculum","authors":"J. Pelzer, Daniel W B Booker, Nadra Pencle, Veena L. Brown","doi":"10.2308/issues-2021-118","DOIUrl":"https://doi.org/10.2308/issues-2021-118","url":null,"abstract":"\u0000 This study explores the viability of case studies as a tool to help advance efforts toward decolonization of the accounting curriculum by incorporating the perspectives and experiences of underrepresented minorities (URMs). We evaluate the current level of representation in accounting case studies, and faculty willingness to use more representative case studies. We evaluate faculty responses using the Banks (2014) curriculum transformation framework. Hand-collected case study data for 2015–2021 reveal that only two of 351 case studies have URM representation. Survey responses indicate faculty are willing to make less disruptive diversity, equity, and inclusion (DEI)-related curricular changes, but also provide evidence of barriers to changes which would require significant content modifications. We offer recommendations to increase URM representation in case studies and overcome these barriers, advancing toward a curriculum that better reflects URMs’ views and prepares students to better interact and collaborate effectively within a diverse workforce.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49276853","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
Labor Cost Visualization at Carescript: An Introductory Data Analytics Case for Management Accounting 人力成本可视化在Carescript:一个入门数据分析案例管理会计
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-05-30 DOI: 10.2308/issues-2021-087
S. Loftus, Sarah Shonka McCoy, Erick G. Valentine, T. West
{"title":"Labor Cost Visualization at Carescript: An Introductory Data Analytics Case for Management Accounting","authors":"S. Loftus, Sarah Shonka McCoy, Erick G. Valentine, T. West","doi":"10.2308/issues-2021-087","DOIUrl":"https://doi.org/10.2308/issues-2021-087","url":null,"abstract":"\u0000 This case introduces students to data visualization by requiring them to analyze labor cost data for a fictional pharmacy. The case enhances students’ understanding of cost behavior by illustrating that an organization’s cost structure can evolve, which highlights the importance of using relevant data. This case is written for students without exposure to data analytics, but it includes suggestions for advanced data analysis. The case can be used in any course that discusses the cost equation. The case can be covered in one class and is adaptable to both online and in-person instruction. Instructors can customize their teaching of the case to further coverage of data analysis techniques or changes to a business’s cost structure. The case includes instructions for generating a new dataset each semester.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48275947","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
Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning 沃尔登音乐学院：非营利财务分析与战略规划案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-05-24 DOI: 10.2308/issues-2020-052
Nancy Chun Feng, Daniel G. Neely
{"title":"Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning","authors":"Nancy Chun Feng, Daniel G. Neely","doi":"10.2308/issues-2020-052","DOIUrl":"https://doi.org/10.2308/issues-2020-052","url":null,"abstract":"\u0000 Charitable nonprofit organizations are entrusted with financial resources to ensure they are able to fulfill their mission. It is imperative that these resources are well managed and that the nonprofit organization maintains a sound financial condition. It is also important for nonprofits to consider the financial aspect of their strategic plan to ensure there will be enough financial resources to deliver on future programmatic plans. This case requires students to do a thorough assessment of the financial condition of a nonprofit organization and to consider how each of their primary programs fit both with their mission as well as with their financial resources.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44674080","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
The Ex-Files, A Payroll Teaching Case 人事档案，一个工资单教学案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-05-05 DOI: 10.2308/issues-2021-050
C. O’Brien, Donald I. Buzinkai
{"title":"The Ex-Files, A Payroll Teaching Case","authors":"C. O’Brien, Donald I. Buzinkai","doi":"10.2308/issues-2021-050","DOIUrl":"https://doi.org/10.2308/issues-2021-050","url":null,"abstract":"\u0000 Designed to be used in undergraduate or master’s level courses in auditing or forensic accounting, this case asks students to evaluate a private construction company’s financial information to determine if fraud has occurred. Through this evaluation, students develop knowledge of the payroll cycle, control risk, audit planning, audit evidence, and forensic analysis. Based on an actual incident, this case illustrates a fraud investigation and account analysis performed by a fourth-year undergraduate student. In conducting the case, students are asked to evaluate evidence, analyze internal controls, identify and evaluate financial evidence, and develop responses based on evidence gathered. The names of the organizations and individuals have been disguised to preserve anonymity.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47120457","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
Covers and Front Matter 封面及封面
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-05-01 DOI: 10.2308/0739-3172-38.2.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0739-3172-38.2.i","DOIUrl":"https://doi.org/10.2308/0739-3172-38.2.i","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977539","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
Editorial Policy 编辑政策
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-05-01 DOI: 10.2308/0739-3172-38.2.195
{"title":"Editorial Policy","authors":"","doi":"10.2308/0739-3172-38.2.195","DOIUrl":"https://doi.org/10.2308/0739-3172-38.2.195","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977537","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
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