是什么造就了一个成功的学术会计部门?多维纵向分析

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2021-12-01 DOI:10.1016/j.jaccedu.2021.100754

Timothy J. Fogarty

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引用次数: 2

摘要

会计教育文献着重于个别教员的特点和生产力。这些人的研究贡献也按他们所属的部门进行汇总。然而，很少有人关注会计部门是如何建立的，以及它们是如何随时间变化的。为了评估几十年来会计部门的变化，本文提供了一个州(俄亥俄州)主要学校的详细情况。本文对学术部门的管理提供了启示，并对未来的研究提出了建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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What makes a successful academic accounting department? A multidimensional longitudinal analysis

The accounting educational literature is heavily focused on the characteristics and productivity of individual faculty members. The research contributions of these individuals are also aggregated by their departmental affiliations. However, very little work focuses upon how accounting departments are built and how they change over time. To evaluate the change in accounting departments over several decades, a detailed look at the major schools of one state (Ohio) is offered by this paper. Implications for the management of academic departments are offered, and suggestions for future research are made.

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

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.