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The case of Bitcoins: Examining the financial accounting and reporting issues surrounding cryptocurrencies Journal of Accounting Education Pub Date : 2024-04-11 Duane Brandon, Travis Holt, Jefferson Jones, James H. Long, Jonathan Stanley
After years of debate, the FASB recently formalized the authoritative financial reporting guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the appropriate financial accounting treatment and assess the reporting implications for Bitcoin using FASB’s authoritative guidance. The modular nature of the case allows students to address these requirements for three different
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Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆ Journal of Accounting Education Pub Date : 2024-03-05 Wei Chern Koh, Tommy C.T. Yee, Adrian Y.K. Yeow
Many countries use the Goods and Services Tax (“GST”) system to broaden their tax base for tax revenue collection. Similar to Singapore, many countries also adopt a registration exemption threshold in order not to burden small businesses with GST tax compliance but to allow an option for such businesses that do not meet the threshold to voluntarily register for GST with the tax authority. This teaching
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Addressing the shortage of accountants: Suggestions for academe and the profession Journal of Accounting Education Pub Date : 2024-02-15 Alan Reinstein, Steven E. Kaszak
The popular and academic press reports recent and future major decreases in accounting enrollment to the detriment to accounting faculty and the firms that hire our students. Based upon a major review of the literature and our own experiences, we discuss this matter in depth and suggest means to reverse these trends. For example, we suggest that the CPA profession stress that (1) while earning lower
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Integration of sustainability issues into management accounting textbooks Journal of Accounting Education Pub Date : 2024-02-08 Ute Vanini, Saskia Bochert
Due to the increasing requirements of external and internal stakeholders, sustainability topics are gaining strategic importance in corporate practice. Successful corporate sustainability transformation requires targeted information on a firm’s sustainability performance which should be provided by management accountants due to their specific expertise in gathering, analysing and presenting information
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Erratum regarding missing Declaration of Competing Interest statements in previously published articles Journal of Accounting Education Pub Date : 2024-02-01
Abstract not available
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A data analytics case study analyzing IRS SOI migration data using no code, low code technologies Journal of Accounting Education Pub Date : 2024-01-25 Samy Garas, Susan L. Wright
Organizations generate and accumulate vast amounts of structured and unstructured data that have value for formulating and supporting strategic decisions. The advancement of no-code and low-code software has enabled the use of this data to provide significant data insights and business intelligence by employing multiple forms of data analytics. The imperative to cultivate a robust and proficient group
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Identifying gaps between research results and education Journal of Accounting Education Pub Date : 2023-12-29 Lars Olbert
Although research results can enhance the content of education programs at various university levels, many important research results are only partly covered in major university-level textbooks. It is more difficult to transfer contributions from research results to practitioners if the former is not part of regular education programs. Here, we identify areas where researchers and educators can bridge
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Faculty intention to implement data analytics in the accounting curricula Journal of Accounting Education Pub Date : 2023-12-27 Hui Xu, Yuebing Liu, John Peter Krahel
The primary purpose of this study is to examine the factors behind accounting educators’ intention to incorporate data analytics into the curriculum. Using the theory of planned behavior, we theorize that attitudes, subjective norms, and perceived behavioral control influence accounting educators’ intentions to implement data analytics into the accounting curriculum. We test our theory using a structural
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Addressing the stagnation issue in accounting education research while incorporating mainstream publications and professional practice into the accounting curriculum Journal of Accounting Education Pub Date : 2023-12-12 Andrea Everard, Martin Kim, Jing Lin, Kent St. Pierre
The accounting practice and academic research-oriented sides of the profession have had difficulties concerning the integration of their outputs. The practice side has maintained that very little of the “mainstream” research produced by academics has been of value in their day to day activities, and the research side has complained about the lack of cooperation as to the availability of data from the
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Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills? Journal of Accounting Education Pub Date : 2023-11-22 Marchantia Pollock, Astrid Schmulian, Stephen A. Coetzee
This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting education context. Both modes of team-based explanation, written or video, seem to enhance conceptual and transfer knowledge among weaker and moderate-performing students. When
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Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context Journal of Accounting Education Pub Date : 2023-11-22 Feten Arfaoui, Ines Kammoun
This research aims to understand the cognitive structure of Tunisian students by exploring their attitude toward the digitalization of accounting education during the COVID-19 pandemic. Thus, we examine the current practices to make improvements and adaptations. To this end, we conduct exploratory research through the concept maps technique to gain knowledge of the challenges and opportunities of virtual
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Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university Journal of Accounting Education Pub Date : 2023-10-28 Voicu D. Dragomir, Mădălina Dumitru
The COVID-19 pandemic generated a switch from in-person to online learning. Using data from four academic years and two related disciplines (Management accounting and Performance measurement and control), we analyzed the impact of medium-term and exclusive online learning on student engagement, learning outcomes, and student perception of online learning. The sample consisted of four groups of undergraduate
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Accounting for Singapore Airlines Limited’s mandatory convertible bonds Journal of Accounting Education Pub Date : 2023-09-21 Ming Jian, Wei Chern Koh
The issue of whether a financial instrument should be accounted for as a debt or equity has always been an area where accountants are required to interpret the relevant accounting standards and make the necessary judgments. Given evidence of increasing capitalization of compound financial instruments, a type of hybrid securities, on various stock exchanges, it has become more important to understand
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Cognitive ability and performance in accounting students: The importance of data analytics assignments Journal of Accounting Education Pub Date : 2023-09-16 Matthew J. Sargent, Bradley G. Winton
Cognitive ability plays a key role in the success of accounting professionals. The development of this cognitive ability (i.e., critical thinking, reflective judgment, problem-solving) in accountants falls heavily on higher education. To address the limited investigation of cognitive ability in accounting students, this research seeks to better understand cognitive development in accounting education
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Determinants of CPA exam performance Journal of Accounting Education Pub Date : 2023-08-02 Arya Espahbodi, Linda Espahbodi, Reza Espahbodi, Rosemary Walker, G. Thomas White
Certified Public Accountant (CPA) certification is an important measure of professional achievement and a critical element to advancement in the accounting profession. The CPA exam is rigorous, with lower pass rates relative to other professional exams, and even lower pass rates for historically disadvantaged groups. Thus, a key policy question is how to improve candidates’ performance on the CPA exam
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Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors Journal of Accounting Education Pub Date : 2023-07-06 Danielle D. Booker, Josette R.E. Pelzer, Jeremy R. Richardson
This study aims to help audit educators determine how, where, and to what extent audit data analytics (ADA) should be integrated into existing auditing curriculum to better prepare students for the auditing profession. We interview early-career auditors to understand their experience with ADA and add their perspective to the literature on audit curriculum changes. This group performs many of the tasks
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A mental model approach to teaching database querying skills with SQL and Alteryx Journal of Accounting Education Pub Date : 2023-06-30 Lorraine Lee, Gretchen Casterella
This paper describes an instructional approach and exercises to introduce a data analytics tool into an existing course that covers relational databases and structured query language (SQL). SQL and relational databases are traditional topics in many AIS classes and are frequently taught with established technologies such as Microsoft Access. With the onset of newer data analytics tools, educators are
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Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey Journal of Accounting Education Pub Date : 2023-06-28 Eric D. Bostwick, Dustin Micah Grant, Sherwood Lane Lambert, Patrick Lucas, Gregory L. Prescott
Both professionals and academics have called for changes to the accounting curriculum over the past 20 years, and more recent research (e.g., Albring & Elder, 2020) has asked schools to share not only their curriculum changes but also the motivations for these changes. This paper responds to these calls by not only providing the results of and rationale for an accounting curriculum change but also
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An introductory audit data analytics case study: Using Microsoft Power BI and Benford’s Law to detect accounting irregularities Journal of Accounting Education Pub Date : 2023-06-19 Erin Burrell Nickell, Jason Schwebke, Paul Goldwater
This case introduces you to the use of data analytics in accounting for purposes of identifying irregularities in a large data set of invoices using Microsoft Power BI. The goal of this case is two-fold. First, the case provides you a guided approach to navigating Power BI at the beginner level. Second, the case serves as an introduction to the use of data analytics in an auditing context for purposes
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Assessing the effectiveness of advisory boards in accounting programs Journal of Accounting Education Pub Date : 2023-04-01 Hui Xu, Bobby E. Waldrup, Alfred Michenzi
Many accounting professionals believe that there exists a gap between employer expectations and classroom learning, and that establishing a successful accounting advisory board can bridge this gap (Ahmed, 2019, Johnson, 2014, Norman and Bagranoff, 2019, Siegel et al., 2010, Stevenson et al., 2016). This study aims to investigate the practice of accounting advisory boards in accounting departments,
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Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency Journal of Accounting Education Pub Date : 2023-03-31 W. Eric Lee, Arif Perdana
This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university.
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Inventory analytics: A teaching case using excel and Alteryx Journal of Accounting Education Pub Date : 2023-03-31 Jenny Parlier, Lorraine Lee
The emergence of big data and analytics has motivated the audit profession to incorporate additional business analytical procedures into existing auditing processes. In response, educators must find ways to integrate data analytics into existing audit curriculum to prepare students for the audit profession. One possible way to integrate analytics into the audit curriculum is to supplement the teaching
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Special issue on sustainability in accounting education Journal of Accounting Education Pub Date : 2023-03-17 Natalie T. Churyk, Claire Horner, James Hazelton
Abstract not available
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Special Issue: Data analytics in auditing: What do we remove in order to add? Journal of Accounting Education Pub Date : 2023-03-16 Natalie T. Churyk, Pennie Bagley, Christine Gimbar, Jodi Gissel, Erin Hamilton
Abstract not available
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Assessing the publication records of accounting faculty successfully tenured and promoted Journal of Accounting Education Pub Date : 2023-03-14 Hughlene Burton, Suzanne Krail Sevin, Marcia Weidenmier Watson
The quantity and quality of research articles required to attain tenure or to be promoted in accounting is not always known and evolves over time. To help add clarity to this dilemma, this study evaluates the quantity and quality of publication records for faculty who successfully achieved tenure or promotion at universities offering Ph.D. and/or Masters programs in accounting. Quality of publication
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Blended case-based learning in a sustainability accounting course: An analysis of student perspectives Journal of Accounting Education Pub Date : 2023-03-08 Thuy Thanh Tran, Christian Herzig
This study aims to explore how a blended case-based learning approach can enhance students' learning towards accounting for sustainability. A case study was applied to provide insights into students' learning in a postgraduate course concerning material flow cost accounting. Data were collected from three sources: 51 learning journals from 17 students, a video recording from an online session, and
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Accounting education literature review (2022) Journal of Accounting Education Pub Date : 2023-02-16 Barbara Apostolou, Natalie Tatiana Churyk, John M. Hassell, Linda Matuszewski
This review of the accounting education literature includes 109 articles published during 2022 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 17 prior accounting education literature
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Emily’s Dilemma: An examination of tactics used to protect and surrender market share Journal of Accounting Education Pub Date : 2023-01-17 K. Doreen MacAulay, Robert Marley, Mark J. Mellon, Rebecca Shortridge
This case involves evaluating the ethicality of a pharmaceutical company’s catch and kill strategy. As opposed to taking the perspective of an experienced executive at a large, successful company, this case is presented from the viewpoint of an inexperienced CEO at a small, cash-strapped research firm that has two promising drugs in early stages of development. However, the firm possesses neither the
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Social influence pressures and the risk preferences of aspiring financial market professionals Journal of Accounting Education Pub Date : 2023-01-07 Jorien Louise Pruijssers, Gallia Singer, Zvi Singer, Desmond Tsang
To better understand the behavior of financial market professionals, in this study, we analyze the risk preferences of aspiring financial market professionals before they enter the financial markets and examine whether these risk preferences are influenced by obedience and conformity pressures. We conducted an experiment involving 131 students and asked them to choose between risky and safe grading
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Audit technologies used in practice and ways to implement these technologies into audit courses Journal of Accounting Education Pub Date : 2022-12-24 Elizabeth Felski
Data analysis has revolutionized the auditing profession. The use of data analytics tools has allowed auditors to plan and complete more thorough, accurate, and efficient audits. Pressures from the accounting profession and AACSB have placed an urgency to include these analytics tools into the accounting curriculum. For many instructors, navigating this new realm of analytics tools can be overwhelming
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Aena case study: Privatization of the largest European airport group Journal of Accounting Education Pub Date : 2022-12-15 Diego Abellán Martínez, Juana Aledo Martínez, Marta Macías Dorissa
Aena, the largest European airport group, was partially privatized through an initial public offering (“IPO”) in February 2015. This IPO was the largest in Europe and the fourth largest worldwide that year. Aena operates in a regulated market in which cash flows are, in theory, stable and predictable. Therefore, we should not have expected significant noise around the fair value. However, that was
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Improving introductory financial accounting learning and retention through course redesign Journal of Accounting Education Pub Date : 2022-11-16 Bor-Yi Tsay, Jane E. Campbell, Donald L. Ariail, Stephanie K. Miller, L. Shannon Shumate
This paper reports the results of a course redesign project for introductory financial accounting taught predominately to non-accounting majors. The objectives were to improve student learning and student retention. Student learning was measured with an assurance of learning (AOL) instrument. Retention was measured by the DFWI rate, composed of the grades of D, F, W (withdrawal) or I (incomplete).
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Tax-compliant transfer pricing of intra-group services: The soft drink case Journal of Accounting Education Pub Date : 2022-10-27 Jacob Christian Plesner Rossing, Thomas C. Pearson
International transfer pricing and tax compliance are currently receiving a great deal of attention among tax policy makers and multinational enterprises (MNEs). In particular, the OECD Action Plan on Base Erosion and Profit Shifting (OECD, 2013) and subsequent updates to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD, 2017; OECD, 2022) have driven
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Café Solar® – Sustainable coffee in Central America Journal of Accounting Education Pub Date : 2022-08-13 George Joseph, Richard Trubey
Coffee cultivation is a significant cause of deforestation, water shortages, and loss of habitat for migratory bird species in Central America. Coffee, however, is also one of the few viable industries providing employment to the region. Café Solar® embodies the vision of the founders to address a complex set of issues haunting the coffee industry in Honduras. Drawing from the experience and expertise
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A research advisory model guiding higher degree accounting students and supervisors to become part of a community of scholars Journal of Accounting Education Pub Date : 2022-08-05 Christina Cornelia Shuttleworth, Charmaine Williamson
This article explores how research management, through a research advisory model (RAM), can guide accounting students and supervisors to transition to a research-focused community of practice by gaining greater methodological diversity and theoretical development during their higher degree studies. Memory-work narrative responses from e-interviews with 21 accounting faculty members, of which 15 were
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Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison Journal of Accounting Education Pub Date : 2022-07-16 Jason Bergner, Yining Chen, Melloney Simerly
Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups (PreCerts v. PostCerts) in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification
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Under the Radar: A conversation about evidence circumvention, manipulation, and fabrication Journal of Accounting Education Pub Date : 2022-07-06 Eddward T. Herron, Evan Shough, J. Alexander Smith
This case story is based on a real conversation between two auditors as one wrestles with the idea of leaving their job and trying to commit their own fraud. This case can be used to initiate discussion of strengths and weaknesses of audit evidence, explore the components of the Fraud Triangle along with other factors and discuss the ethical dilemmas that many may face in their professional careers
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DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018 Journal of Accounting Education Pub Date : 2022-07-01 Carol Springer Sargent, Troy Sullivan, Harry McAlum
Data analytics offers unprecedented new tools to find barriers to retention, progression, and graduation (RPG) (Wright, McKay, Hershock, Miller & Tritz, 2014), a key metric for college success. Stakeholders logically identify high DFW rate courses and attempt to reduce non-progression in gateway courses. This study investigates whether DFW rates in a gateway accounting course correlates with weaker
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Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course Journal of Accounting Education Pub Date : 2022-06-03 C. Andrew Lafond, Kristin Wentzel
This paper describes an easy-to-implement service learning project developed to enhance the coverage of costing concepts in an introductory Managerial Accounting course. The course-specific assignment utilizes an entrepreneurial scenario which requires students to examine the viability of opening a sandwich stand in the student union. Students actively gather cost data for their business venture by
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Leveraging medical education resources to enhance instruction in accounting education Journal of Accounting Education Pub Date : 2022-05-07 Cathleen S. Burns, Mary L. Fischer, Claire Kamm Latham, Linda J. Matuszewski, Judith A. Sage
The objective of this paper is to provide an introduction to high-quality, practical, and evidence-based instructional resources from medical educators that can be adapted and adopted by accounting educators. The American Accounting Association (AAA) Pathways Commission Final Report set a goal of accounting becoming a learned profession by 2036. An AAA Presidential Scholar has advised that the achievement
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Only Reliable Parts and Supplies, Inc.: Assessing and documenting the design of internal controls Journal of Accounting Education Pub Date : 2022-04-19 Kevin F. Brown, Susan Lightle
Understanding how auditors assess the design of controls can be challenging. In this case, you will assess and document the design of internal controls for the sales process of your client, Only Reliable Parts and Supplies, Inc. In Part 1, you will prepare a flowchart for the client’s sales process and evaluate the design of controls for this process based on a transcript of an interview of the client’s
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A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC) Journal of Accounting Education Pub Date : 2022-04-08 Iliya Komarev, Galina Preobragenskaya
Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology
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Ann Arbor Railroad Company: A case study Journal of Accounting Education Pub Date : 2022-03-19 Paolo Petacchi, James Potepa
The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision
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Accounting education literature review (2021) Journal of Accounting Education Pub Date : 2022-03-18 Barbara Apostolou, Jack W. Dorminey, John M. Hassell
This review of the accounting education literature includes 112 articles published during 2021 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 16 prior accounting education literature
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An investigation of the association of grit with performance in accounting courses Journal of Accounting Education Pub Date : 2022-03-16 Jeremy M. Vinson, Jeffrey J. McMillan, Lydia F. Schleifer
Grit has become a buzzword in business, with academic research and popular press purporting that grit may be a better determinant of success than even talent or IQ. The contention is that the greater an individual’s “grittiness” the better their ability to work strenuously toward challenges and to maintain effort and interest over time, which results in success. Accounting courses are broadly considered
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Special issue with the 2019 Future Directions in Accounting and Finance Education Conference, Moscow, Russia Journal of Accounting Education Pub Date : 2022-03-01 Natalie T. Churyk,Anna Vysotskaya,Berend van der Kolk
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Best practices for group assessment tasks Journal of Accounting Education Pub Date : 2022-02-28 Lyndie Bayne, Jacqueline Birt, Phil Hancock, Nikki Schonfeldt, Prerana Agrawal
The development of teamwork skills for future employability has been noted as a critical skill that graduates require. This paper reports on best practices for the assessment of group work and the development of teamwork skills. We explore distinctions between ‘in-class versus take-home’, ‘multiple choice versus essay style’ and ‘online versus paper-based’ group assessments. Interviews were conducted
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Effect of a summer school on formative and summative assessment in accounting education Journal of Accounting Education Pub Date : 2022-02-17 Evelien Opdecam, Patricia Everaert
This paper investigates the effect of a voluntary accounting summer school on formative and summative assessments in accounting education. A quasi-experiment with a questionnaire design was conducted in a first-year undergraduate accounting course. The sample consisted of 497 first-time higher education students. The effectiveness of voluntary summer school for performance was examined by comparing
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Brittney’s Boutique: Tailoring financial statements for function as well as fashion Journal of Accounting Education Pub Date : 2022-02-11 Martin Stuebs, Scott M. Bryant, Cari Edison, Charles Stanley
This note slightly modifies and adapts a managerial accounting case, Brittney’s Boutique: Tailoring a budget for function as well as fashion (Stuebs, M., Bryant, S., Edison, C., & Reese, K. (2017). Brittney’s boutique: Tailoring a budget for function as well as fashion. Journal of Accounting Education, 39, 32–47. https://doi.org/10.1016/j.jaccedu.2016.12.006), for use in an introductory financial accounting
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Balboa security v. M&M systems: Forensic accounting for determining commercial damages Journal of Accounting Education Pub Date : 2022-02-01 John R. Cooper, Brett S. Kawada
The ability of accounting students to apply skills beyond traditional accounting in a thoughtful and analytical way is becoming increasingly important, especially in fraud detection and forensic accounting. This case provides an opportunity for students to use critical thinking and problem-solving skills in applying accounting knowledge to a supplier-customer commercial damages litigation matter. Students
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Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling Journal of Accounting Education Pub Date : 2022-01-20 Ashley Douglass, Gabriela María Farías Martínez, Amy F. Holmes
This study describes an assignment using digital storytelling to increase students’ understanding of internal controls and the Committee of Sponsoring Organization’s Internal Control-Integrated Framework (COSO). In this assignment, students interview local company representatives about examples of the company’s successes related to internal controls and develop digital stories to share the experience
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The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939) Journal of Accounting Education Pub Date : 2022-01-18 Marina Sidorova, Dmitry Nazarov, Ekaterina Listopad
The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (VZFEI), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization
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U.S. research-focused nontraditional doctoral accounting programs: A status update Journal of Accounting Education Pub Date : 2021-11-26 Margaret E. Knight, Douglas M. Boyle, John L. Eckroth, Dana R. Hermanson
This study presents current information about U.S. research-focused nontraditional doctoral accounting programs, including overarching program issues, program specifics, and accomplishments of program graduates. Based on online information regarding 19 programs, a survey of 15 program directors, and data collection regarding a sample of program graduates, the findings suggest (a) rapid growth in this
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Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession Journal of Accounting Education Pub Date : 2021-11-08 Per Karlsson, Massa Noela
This study, employing the simplified Theory of Reasoned Action (TRA), investigates student beliefs that influence their attitudes and subjective norms, leading them to not choose the accounting profession in Sweden. Questionnaires were sent electronically to first-year and second-year university students, and, after applying the exclusion criteria, the sample size comprised 228 students. The results
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What makes a successful academic accounting department? A multidimensional longitudinal analysis Journal of Accounting Education Pub Date : 2021-10-06 Timothy J. Fogarty
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
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Online cheating at the intersection of the dark triad and fraud diamond Journal of Accounting Education Pub Date : 2021-09-27 Kenneth J. Smith, David J. Emerson, Shawn Mauldin
Academic misconduct is an issue that has plagued educators for as long as there have been formal performance assessments, and the technological advances in recent years have exacerbated an already vexing problem. Today’s student has a broad array of resources available to assist in their learning process. Unfortunately, many of those resources can be used to actively circumvent that process. A variety
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Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note Journal of Accounting Education Pub Date : 2021-09-13 Patricia Everaert, Maryam Safari
As a response to the rapid and ongoing advancement in digital technology, we have developed a digital self-contained module in a website format to help accounting students succeed in writing a report on a company’s financial, social, and environmental performance. This teaching note describes the task and the digital tool to be implemented as additional learning support for the students. The assignment