Natalie Tatiana Churyk , Tim V. Eaton , Linda J. Matuszewski
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引用次数: 0
摘要
本会计教育文献综述包括 2023 年期间在以下五种会计教育期刊上发表的 120 篇文章：(1) Journal of Accounting Education，(2) Accounting Education，(3) Advances in Accounting Education：教学与课程创新》（Advances in Accounting Education: Teaching and Curriculum Innovations），（4）《会计教育问题》（Issues in Accounting Education），以及（5）《会计教育者期刊》（The Accounting Educators' Journal）。我们更新了之前的 18 篇会计教育文献综述，对 2023 年期间会计教育文献的贡献进行了整理和总结。文章按照传统知识基础分为五个部分：(1) 课程与教学，(2) 内容领域教学，(3) 教育技术，(4) 学生，(5) 教师。我们总结并描述了实证文章的研究技术。我们还提出了研究建议。2023 年期间在这五种期刊上发表的被归类为案例和教学资源的文章按教学内容领域分类，以表格形式列于附录中。
This review of the accounting education literature includes 120 articles published during 2023 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 18 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2023. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2023 are tabulated in appendices categorized by instructional content area.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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