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Issues in Accounting Education最新文献

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The Effects of a Second-Chance Exam Policy in a Large-Enrollment Introductory Accounting Course 二次考试政策在大班会计入门课程中的效果
Issues in Accounting Education Pub Date : 2024-07-01 DOI: 10.2308/issues-2022-071
Melissa P. Larson, Jared R. Stark, W. B. Tayler
{"title":"The Effects of a Second-Chance Exam Policy in a Large-Enrollment Introductory Accounting Course","authors":"Melissa P. Larson, Jared R. Stark, W. B. Tayler","doi":"10.2308/issues-2022-071","DOIUrl":"https://doi.org/10.2308/issues-2022-071","url":null,"abstract":"\u0000 Using a quasi-experimental design, we compare two semesters of an introductory accounting course to evaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing data from 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantly improved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEP semester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase in course percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greater improvements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effective intervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect on preparation for exam first attempts and find that students perform better on a first attempt with an SCEP.\u0000 JEL Classifications: A22.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"14 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141849476","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
Developing Business Process and Query Skills for Solving Business Problems 培养解决业务问题的业务流程和查询技能
Issues in Accounting Education Pub Date : 2024-03-01 DOI: 10.2308/issues-2023-053
A. F. Borthick, Gary P. Schneider, Ann D. O’Brien
{"title":"Developing Business Process and Query Skills for Solving Business Problems","authors":"A. F. Borthick, Gary P. Schneider, Ann D. O’Brien","doi":"10.2308/issues-2023-053","DOIUrl":"https://doi.org/10.2308/issues-2023-053","url":null,"abstract":"\u0000 This case offers learning experiences for (1) following a business process diagram for car dealers’ recording of sales and sales returns of new cars and the car manufacturer’s subsequent recording of the same transactions and (2) querying a database to determine why dashboards maintained by the dealers and the manufacturer do not always agree. Scaffolding resources (videos and script with screenshots) enable learners with no querying experience to work the case as they develop basic query skills. For learners with query skills, the case (without scaffolding resources) can be used as a data analysis project covering all major query operations. The data can be queried in any structured query language (SQL) platform. The case offers practice and quiz questions for assessing business process skill and the query skills of joining tables, aggregating data, setting criteria, using built-in functions, developing expressions, and verifying query correctness.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"1011 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140273277","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 Ledger Does Not Balance for All: Experiences of Underrepresented Individuals in Accounting Academia 账目并非对所有人都平衡：会计学术界代表不足者的经历
Issues in Accounting Education Pub Date : 2024-03-01 DOI: 10.2308/issues-2021-132
Casey J. Colson, Denise McWilliams, DeJarvis Oliver, Divesh S. Sharma, Candace Witherspoon
{"title":"The Ledger Does Not Balance for All: Experiences of Underrepresented Individuals in Accounting Academia","authors":"Casey J. Colson, Denise McWilliams, DeJarvis Oliver, Divesh S. Sharma, Candace Witherspoon","doi":"10.2308/issues-2021-132","DOIUrl":"https://doi.org/10.2308/issues-2021-132","url":null,"abstract":"\u0000 Despite implementing diversity and inclusion initiatives in accounting academia, we lack a deep understanding of the experiences of historically underrepresented individuals (HUIs), including females, racial minorities, and members of the LGBTQ+ community. Applying an intersectional view, our study links social identity and social closure theories to understand how workplace interactions shape the experiences and perceptions of HUIs in accounting academia. Analyzing semistructured interviews with 16 HUI accounting faculty members identified five major themes: inequity among colleagues, pressure from expectations, lack of representation of HUIs in accounting academia, initiatives that promote inclusion, and academia’s current environment for HUIs. Specific quotes interwoven with the findings provide insight into the current state of diversity and inclusion in accounting schools and departments. These reveal that, although there have been some improvements in HUIs’ experiences with diversity and inclusion, biases and exclusionary practices remain firmly grounded.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"101 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140275397","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
Analyzing Depreciation: A Financial Accounting Data Analytics and Visualization Case 分析折旧：财务会计数据分析和可视化案例
Issues in Accounting Education Pub Date : 2024-03-01 DOI: 10.2308/issues-2023-022
Janet A. Samuels, Mason C. Snow
{"title":"Analyzing Depreciation: A Financial Accounting Data Analytics and Visualization Case","authors":"Janet A. Samuels, Mason C. Snow","doi":"10.2308/issues-2023-022","DOIUrl":"https://doi.org/10.2308/issues-2023-022","url":null,"abstract":"\u0000 This case uses a financial accounting context to help instructors incorporate data analytics in the accounting curriculum. The case’s flexible design allows it to be used in a data analytics or financial accounting course for instructors with little to no data analytics experience. For an analytics course, students extract, transform, and load fixed asset and depreciation data from a company’s five sites. Students will then validate the accuracy and completeness of the data by creating visualizations. The case can be accomplished using any data analytics tool; Teaching Notes are presented using Power BI. The case and Teaching Notes include modifications for a financial accounting course where students are given data visualizations to identify depreciation anomalies (where no analytics software is required). An extension for audit courses is also discussed. The case serves to develop students’ analytics skills while simultaneously reinforcing their understanding of depreciation concepts.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"1119 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140273023","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
Does Student Engagement Impact Learning Differently in Face-to-Face and Virtual Accounting Classes? 学生参与对面对面和虚拟会计课堂学习的影响是否不同？
Issues in Accounting Education Pub Date : 2024-02-01 DOI: 10.2308/issues-2023-009
Janet A. Meade, Kiran Parthasarathy
{"title":"Does Student Engagement Impact Learning Differently in Face-to-Face and Virtual Accounting Classes?","authors":"Janet A. Meade, Kiran Parthasarathy","doi":"10.2308/issues-2023-009","DOIUrl":"https://doi.org/10.2308/issues-2023-009","url":null,"abstract":"\u0000 This paper investigates how student engagement impacts learning in face-to-face and virtual classes. Our setting is an introductory financial accounting course taught by three instructors face-to-face in fall 2019 and virtually in fall 2021. Our proxy for student engagement is the accuracy of responses to in-class group polling questions. We measure learning using final exam scores. We hypothesize and find that higher levels of student engagement resulted in better scores on the final exam in both the face-to-face and virtual classes but that over the course of the semester engagement declined faster in the virtual classes than in the face-to-face classes. We also find that the decline in engagement contributed to lower final exam scores in the virtual classes relative to the face-to-face classes. Taken together, these findings highlight some of the challenges faced by educators when delivering content virtually.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"178 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139823113","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
Does Student Engagement Impact Learning Differently in Face-to-Face and Virtual Accounting Classes? 学生参与对面对面和虚拟会计课堂学习的影响是否不同？
Issues in Accounting Education Pub Date : 2024-02-01 DOI: 10.2308/issues-2023-009
Janet A. Meade, Kiran Parthasarathy
{"title":"Does Student Engagement Impact Learning Differently in Face-to-Face and Virtual Accounting Classes?","authors":"Janet A. Meade, Kiran Parthasarathy","doi":"10.2308/issues-2023-009","DOIUrl":"https://doi.org/10.2308/issues-2023-009","url":null,"abstract":"\u0000 This paper investigates how student engagement impacts learning in face-to-face and virtual classes. Our setting is an introductory financial accounting course taught by three instructors face-to-face in fall 2019 and virtually in fall 2021. Our proxy for student engagement is the accuracy of responses to in-class group polling questions. We measure learning using final exam scores. We hypothesize and find that higher levels of student engagement resulted in better scores on the final exam in both the face-to-face and virtual classes but that over the course of the semester engagement declined faster in the virtual classes than in the face-to-face classes. We also find that the decline in engagement contributed to lower final exam scores in the virtual classes relative to the face-to-face classes. Taken together, these findings highlight some of the challenges faced by educators when delivering content virtually.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139882790","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
Decision Trees Impact Learning: An Empirical Study Using Exchanges of Nonmonetary Assets 决策树对学习的影响：利用非货币资产交换的实证研究
Issues in Accounting Education Pub Date : 2024-01-01 DOI: 10.2308/issues-2021-024
Heather M. Lively, Adrian Valencia, Reggie L. Shouse
{"title":"Decision Trees Impact Learning: An Empirical Study Using Exchanges of Nonmonetary Assets","authors":"Heather M. Lively, Adrian Valencia, Reggie L. Shouse","doi":"10.2308/issues-2021-024","DOIUrl":"https://doi.org/10.2308/issues-2021-024","url":null,"abstract":"\u0000 In this study, we demonstrate the benefits of using a decision tree to learn the rules for exchanges of nonmonetary assets. Our results indicate that students using a decision tree performed significantly better on both true/false questions and an open-ended application problem than students who were not provided the decision tree. Most notably, lower-performing students who used the decision tree were able to bridge the gap with their higher-performing peers on the true/false questions. Furthermore, the results for the survey of usefulness show that lower-performing students valued the decision tree marginally better than other students. The success of this graphic organizer implies that similar decision trees should be adopted or created to engage meaningful learning within other accounting topics. Overall, our findings indicate that lower-performing students benefit the most from integrating decision trees in the accounting curriculum.","PeriodicalId":503293,"journal":{"name":"Issues in Accounting Education","volume":"110 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139454256","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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