发布求助
文献互助 智能选刊 最新文献

ISSUES IN ACCOUNTING EDUCATION最新文献

筛选
英文 中文
Variance Analysis: New Insights from Health Care Applications 方差分析:来自医疗保健应用的新见解
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-14 DOI: 10.2308/issues-2021-031
R. Kaplan, Susanna Gallani
{"title":"Variance Analysis: New Insights from Health Care Applications","authors":"R. Kaplan, Susanna Gallani","doi":"10.2308/issues-2021-031","DOIUrl":"https://doi.org/10.2308/issues-2021-031","url":null,"abstract":"We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites.  Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity, and skill mix components. Skill mix is important since employees with different compensation often work together to produce service outputs. We find that the joint variance, which arises when both prices and quantities differ, has more managerial implications when assigned to the quantity variance, rather than its traditional allocation to the price variance. Using time-driven activity-based costing also leads to a new variance that reflects the impact of personnel capacity differences between sites. Finally, we introduce two new visualization tools to display the variances. Educators can teach students how variance analysis reveals opportunities to reduce personnel costs by identifying and transferring best practices across sites.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47746561","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
The Solar Panels Business Case: A Management Accounting Instructional Resource 太阳能电池板商业案例:管理会计教学资源
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-14 DOI: 10.2308/issues-2019-503
M. Peters
{"title":"The Solar Panels Business Case: A Management Accounting Instructional Resource","authors":"M. Peters","doi":"10.2308/issues-2019-503","DOIUrl":"https://doi.org/10.2308/issues-2019-503","url":null,"abstract":"This case instructs students through the preparation of a real-world business case with a sustainability theme. The case involves capital expenditure analysis and communication for installing solar panels on roofs of two warehouses in the Super-Savers Supermarkets supply chain. Installing solar panels would save electricity costs from the public grid and save carbon dioxide greenhouse gas emissions. There are insource and outsource scenarios. The business case has three parts: (1) use Excel (including goal seek) to prepare a financial model with a discounted cash flow method - to analyze incremental capital expenditures, costs, profit impacts, and carbon dioxide emission savings; (2) prepare a Word report that concisely communicates the financial model and business case, and (3) prepare a PowerPoint presentation that concisely communicates the financial model and business case. A practice financial modeling exercise is included. The case suits undergraduate and graduate management accounting courses.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48584847","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 for Revenue Recognition in the Gig Economy: An Instructional Case 零工经济中的收入确认会计:一个指导性案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-14 DOI: 10.2308/issues-2020-040
C. Hux, Pamela A. Smith, Meghann Cefaratti
{"title":"Accounting for Revenue Recognition in the Gig Economy: An Instructional Case","authors":"C. Hux, Pamela A. Smith, Meghann Cefaratti","doi":"10.2308/issues-2020-040","DOIUrl":"https://doi.org/10.2308/issues-2020-040","url":null,"abstract":"The “gig” economy has exploded as more consumers purchase products and services from gig businesses and more workers pursue gig employment. This case uses a fictional gig company, HungryHound (HH), mirroring services provided by Grubhub, DoorDash, and UberEats, to expose students to the complexities of gig businesses and to areas requiring judgment in the revenue recognition standard. Specifically, students determine the appropriate revenue treatment among varying alternatives and apply the guidance in identifying the customer(s), determining principal and/or agent classifications, and reporting the financial statement effect for transactions. Completion of the case requires critical thinking in evaluating and applying ambiguous revenue guidance. Students also learn about current variation in accounting treatments among gig companies. The case is designed to give instructors flexibility, where case deliverables can be used together or as standalone assignments and can be deployed in an undergraduate or graduate intermediate accounting course or capstone course.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42720597","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
How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students? 如何为会计专业的学生教授为期14周的机器人流程自动化(RPA)课程?
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-14 DOI: 10.2308/issues-2021-013
C. Zhang, M. Vasarhelyi
{"title":"How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students?","authors":"C. Zhang, M. Vasarhelyi","doi":"10.2308/issues-2021-013","DOIUrl":"https://doi.org/10.2308/issues-2021-013","url":null,"abstract":"This learning strategy provides accounting faculty with a detailed course design and materials for a 3-credit, 14-week RPA course at the graduate level. This learning strategy is valuable in four respects. First, it leverages existing materials in the public domain and provides accounting faculty with a potential framework for using these materials to create an RPA course. Second, it teaches students RPA concepts and provides them with hands-on skills. Third, although it features a stand-alone RPA course, specific modules from this course can also be used as non-technical tutorials and be integrated into existing accounting courses. Lastly, it features resource and experience sharing based on the course implementation. Overall, this learning strategy adds an alternative reference to accounting faculty considering teaching RPA.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48966604","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
The Crusin Lines: Asset Impairment, Ethical Issues, and Reputation Risk Crusin系列:资产减值、道德问题和声誉风险
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-11 DOI: 10.2308/issues-19-107
W. Bremser, Benita M Gullkvist
{"title":"The Crusin Lines: Asset Impairment, Ethical Issues, and Reputation Risk","authors":"W. Bremser, Benita M Gullkvist","doi":"10.2308/issues-19-107","DOIUrl":"https://doi.org/10.2308/issues-19-107","url":null,"abstract":"This instructional case was inspired by a real-world incident, involving a highly publicized cruise ship mishap. The breakdown at sea generates significant negative publicity, which has an adverse effect on corporate reputation. Consequently, there is an increased reputation risk, which may have implications for asset impairment testing. The case requires students to apply fair value standards relevant to non-financial assets is the impairment testing process. The case can be used for impairment testing under either US GAAP or IFRS, and it can be used to compare the methods. The case demonstrates that asset impairment testing requires professional judgment to be exercised. If an impairment loss is recorded, it will affect executive bonuses. Students are asked to use an ethical framework for guidance to resolve possible ethical issues. This case can be used in an international accounting course, and an intermediate or graduate-level financial accounting course.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"1 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41450957","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
Accountants, Cybersecurity isn't just for 'Techies': Incorporating Cybersecurity into the Accounting Curriculum 会计师，网络安全不仅仅是“技术人员”:将网络安全纳入会计课程
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-02-10 DOI: 10.2308/issues-2021-001
Diane J. Janvrin, Gray Joy, Scott R. Boss
{"title":"Accountants, Cybersecurity isn't just for 'Techies': Incorporating Cybersecurity into the Accounting Curriculum","authors":"Diane J. Janvrin, Gray Joy, Scott R. Boss","doi":"10.2308/issues-2021-001","DOIUrl":"https://doi.org/10.2308/issues-2021-001","url":null,"abstract":"In today’s business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases highlighting the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining cybersecurity disclosures in 10-Ks. Case efficacy was evaluated in multiple courses and learning environments.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"81 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68983910","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 for Blood Donation: An Instructional Case 献血核算:一个教学案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-01-24 DOI: 10.2308/issues-2021-020
Qing L. Burke, Mahendra R. Gujarathi
{"title":"Accounting for Blood Donation: An Instructional Case","authors":"Qing L. Burke, Mahendra R. Gujarathi","doi":"10.2308/issues-2021-020","DOIUrl":"https://doi.org/10.2308/issues-2021-020","url":null,"abstract":"Each year, millions of people donate blood at blood centers run by not-for-profit organizations such as the American Red Cross, which supply blood products to hospitals. Many people can also give blood plasma and receive cash compensation from for-profit pharmaceutical companies, which use plasma to develop and manufacture medical products. Blood donations raise interesting accounting issues. How should the blood and plasma donations be accounted for by a not-for-profit organization and a for-profit company, respectively? How are these similar transactions manifested differently in their financial statements? Is the accounting treatment consistent with the objectives of the entities? What are the ethical and social issues in paying for plasma donation? The case leverages students’ familiarity with accounting standards for business enterprises to deepen their understanding of not-for-profit accounting. The case also challenges students to think critically about accounting concepts and improve their Codification research skills.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43500008","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
Faculty That Look Like Me:  An Examination of HBCU Accounting Faculty Motivation and Job Satisfaction 看起来像我的教员:HBCU会计教员动机和工作满意度的调查
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-01-21 DOI: 10.2308/issues-2020-090
K. Smith, Malissa L. Davis, C. Malone, Lisa Owens-Jackson
{"title":"Faculty That Look Like Me:  An Examination of HBCU Accounting Faculty Motivation and Job Satisfaction","authors":"K. Smith, Malissa L. Davis, C. Malone, Lisa Owens-Jackson","doi":"10.2308/issues-2020-090","DOIUrl":"https://doi.org/10.2308/issues-2020-090","url":null,"abstract":"Historically black colleges and universities (“HBCU”) provide an academic environment that contributes to increased student success and social mobility. However, this environment introduces unique working conditions for faculty members. The existing academic literature does not provide evidence about the motivation and job satisfaction of HBCU accounting faculty.  This study addresses that gap and provides survey evidence on this unique group's motivation and job satisfaction.  We find that respondents are motivated by helping others but are not satisfied with institutional operations, research resources, and compensation.  We also find that tenured faculty have lower job satisfaction than non-tenured faculty.  Demographically, we find that the respondents were older, tenured, and have significant practitioner experience.  Taken together, these findings identify opportunities for improvement in job satisfaction for HBCU accounting faculty.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48428478","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
An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny 审计质量检查丑闻:试图减轻监管审查的错误尝试中的道德失误
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-01-10 DOI: 10.2308/issues-2021-004
J. D. Keyser, Jason L. Smith, Nathaniel M Stephens
{"title":"An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny","authors":"J. D. Keyser, Jason L. Smith, Nathaniel M Stephens","doi":"10.2308/issues-2021-004","DOIUrl":"https://doi.org/10.2308/issues-2021-004","url":null,"abstract":"In 2017, KPMG discovered that several high-ranking partners in its Department of Professional Practice (DPP) had surreptitiously obtained highly confidential information on upcoming PCAOB inspections. In obtaining this information, these KPMG partners were able to anticipate and prepare for PCAOB inspections, causing the firm’s inspection deficiency rate to plummet and its executives to tout the success of their efforts to improve audit quality. Once the firm discovered the scandal, the individuals involved were terminated, and six of them were ultimately convicted of felonies. This case study introduces students to relevant auditing standards, audit quality concepts, and facilitates discussion of a number of ethical issues. Learning objectives for this case include obtaining an understanding of the PCAOB and its inspection program, understanding audit documentation standards, demonstrating the ability to evaluate ethical issues, applying the fraud triangle in a unique setting, and assessing responsibility for the various parties involved.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48064185","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
Aristocracy or Meritocracy? The Role of Elite Pedigree and Research Performance in New Accounting Faculty Placements 贵族还是精英？精英谱系与研究绩效在新一届会计学院设置中的作用
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2021-12-22 DOI: 10.2308/issues-2020-083
Sid Bundy, P. Mohapatra, Matthew Sooy, D. Stone
{"title":"Aristocracy or Meritocracy? The Role of Elite Pedigree and Research Performance in New Accounting Faculty Placements","authors":"Sid Bundy, P. Mohapatra, Matthew Sooy, D. Stone","doi":"10.2308/issues-2020-083","DOIUrl":"https://doi.org/10.2308/issues-2020-083","url":null,"abstract":"This paper investigates the influences of elitism and merit in new accounting faculty. Building on research showing that search committees value pedigree in hiring new faculty, we theorize both aristocratic (e.g., accessing or reinforcing elite networks) and meritocratic (e.g., signaling stronger future research potential) influences on the hiring of new accounting faculty. Using curriculum vitae from 381 Accounting Ph.D. Rookie Recruiting and Research Camps, we examine whether candidates graduating from elite   accounting institutions place disproportionately higher than do their non-elite peers. Results suggest that elite   pedigree predicts placement rank among candidates  without  favorable publication outcomes at top journals (e.g. acceptance or invitation to resubmit) but not among candidates  with  favorable publication outcomes. The results suggest joint and complex aristocratic (elite-based) and meritocratic (productivity-based) influences in new accounting faculty hiring.","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":"48295478","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信