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How a color-based teaching method has lifted grades for first-year accounting students 基于色彩的教学方法如何提高会计专业一年级学生的成绩
Q1 Social Sciences Pub Date : 2024-11-15 DOI: 10.1016/j.jaccedu.2024.100934
Mark Bracken Wilson
Improving grades for students in the lower quartile of introductory accounting courses has long baffled educators. Students who underperform often prefer to find other subject majors, struggle to pass the more advanced accounting papers or drop out of higher education study altogether. Yet students who underperform may do so as much due to a lack of affordance for their preferred learning style, as to any lack in capability. This research explores the impact of a bespoke color-based teaching method introduced to first-year accounting students at a New Zealand institute in an effort to increase student comprehension and improve final grades. The color-based teaching method brings a visual style of teaching and learning into a predominantly audio/reader/kinesthetic university accounting environment. The color-based method was introduced to 58 students over two cohorts. The students’ final percentage grades were analysed against the final overall grades of students in the previous two cohorts of 71 students, who were taught without the aid of the color-based method. The results of this research show that students’ final grades showed a statistically significant improvement in each of the four quartiles following the introduction of the color-based teaching method. These results could be successfully replicated in any learning environment where students are first introduced to accounting. The findings of this study have implications for policy and pedagogy, suggesting that a learner-centred approach which seeks to augment a traditionally greyscale delivery with memorable visual elements, can have a positive impact on learners of all levels. Most noteworthy, it can advance the achievements of the group of students who are traditionally seen as underperforming.
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引用次数: 0
Workbook design and controls: A framework 工作簿设计与控制:一个框架
Q1 Social Sciences Pub Date : 2024-10-17 DOI: 10.1016/j.jaccedu.2024.100933
Thomas Zeller, Erin Dingrando, Danielle Booker
This is an in-class Excel workbook design and controls teaching case. The case is built from a real-world workbook application. Knowing workbook design and spreadsheet control tools and techniques to support a business decision is a long-standing professional accounting competency. The workbook should tell the business story. Proper workbook design and spreadsheet controls assure the workbook provides insight built on solid ground and stands-up to a critical review. Accounting graduates and young professionals are typically adept at using powerful Excel tools, such as pivot tables, lookup functions, data sort and more, turning data to information. Yet there is much more to telling a business story in a workbook. We provide a framework for the accounting professional to think through a workbook design that enables repeatable use, a quality review by a manager, structured to minimize errors, and used interactively to make a business decision. This case can be used in undergraduate accounting analytics, accounting information systems, forensic accounting, financial, or managerial accounting classes. An Excel workbook file accompanies this case.
这是一个 Excel 工作簿设计与控制的课堂教学案例。该案例来自真实世界的工作簿应用。掌握工作簿设计和电子表格控制工具和技术以支持业务决策是一项长期的专业会计能力。工作簿应讲述业务故事。正确的工作手册设计和电子表格控制可确保工作手册提供建立在坚实基础上的见解,并经得起严格审查。会计专业毕业生和年轻的专业人员通常善于使用功能强大的 Excel 工具,如数据透视表、查找函数、数据排序等,将数据转化为信息。然而,要在工作簿中讲述一个商业故事,还有很多事情要做。我们为会计专业人员提供了一个框架,帮助他们思考如何设计工作手册,使其能够重复使用、由管理人员进行质量审查、在结构上尽量减少错误,并以交互方式用于做出业务决策。本案例可用于本科会计分析、会计信息系统、法务会计、财务或管理会计课程。本案例附带 Excel 工作簿文件。
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引用次数: 0
Examining the contribution of diverse feedback perspectives during a work-integrated learning intervention 在工作一体化学习干预过程中考察不同反馈观点的贡献
Q1 Social Sciences Pub Date : 2024-10-10 DOI: 10.1016/j.jaccedu.2024.100931
Erin Jade Twyford , Bonnie Amelia Dean
This research emphasises the vital role of diverse forms of feedback for enhancing student learning during work-integrated learning (WIL) activities. Through a case study involving second-year undergraduate accounting students at an Australian university, this paper explores how a WIL intervention facilitated feedback from multiple stakeholders, including self-assessment, peer evaluation, academic instructors, and industry experts. The findings reveal that incorporating diverse forms of feedback offers students a broader perspective on their performance and areas for improvement. This study highlights how integrating a range of feedback mechanisms into the curriculum can not only deepen students’ appreciation of the value of feedback but also enhance their capacity for self-reflection and continuous personal and professional growth. The paper contributes to educational practices by providing insights into how varied feedback sources can be leveraged to foster more effective learning outcomes, preparing students to be more adaptable and responsive to feedback in their future careers.
这项研究强调,在工作综合学习(WIL)活动中,多种形式的反馈对于促进学生的学习具有重要作用。通过对澳大利亚一所大学会计专业二年级本科生的案例研究,本文探讨了工作综合学习干预如何促进来自多方利益相关者的反馈,包括自我评估、同行评价、学术导师和行业专家。研究结果表明,多种形式的反馈为学生提供了一个更广阔的视角,让他们了解自己的表现和需要改进的地方。本研究强调了将各种反馈机制纳入课程不仅能加深学生对反馈价值的认识,还能提高他们的自我反思能力,促进个人和专业的持续发展。本文深入探讨了如何利用各种反馈来源促进更有效的学习成果,为学生在未来的职业生涯中更好地适应和应对反馈做出准备,从而为教育实践做出贡献。
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引用次数: 0
Teaching accounting in the era of ChatGPT – The student perspective ChatGPT 时代的会计教学--学生视角
Q1 Social Sciences Pub Date : 2024-10-02 DOI: 10.1016/j.jaccedu.2024.100932
Charlotte Haugland Sundkvist , Ellen M. Kulset
This study examines students’ perceived usefulness, intended future and current use of ChatGPT in a study context. Since the release of ChatGPT to the public, its potential impact on education, both positive and negative, has been heavily debated, but there is limited research on the students’ perception and use of ChatGPT. We find that students’ perceived usefulness of ChatGPT is increasing with variables such as general enthusiasm about new technology, ease of use, trustworthiness, and social influence from friends. The intention to use ChatGPT in a study context in the future is increasing with the same variables except for trustworthiness. Students who have previously used ChatGPT find it more likely that they will use it in a study context in the future. Several students seem to be aware that the answers from ChatGPT cannot always be trusted, but few mention that using ChatGPT in a study context can also have other negative effect on learning outcomes (i.e., if ChatGPT does much of the work instead of the student). The use of ChatGPT seems to depend upon type of course, and the students are more likely to use ChatGPT in other courses than accounting courses. We also find that students are most likely to use ChatGPT to answer course specific questions, and least likely to use it on exams.
本研究考察了学生对 ChatGPT 在学习环境中的有用性、未来预期和当前使用情况的感知。自 ChatGPT 向公众发布以来,其对教育的潜在影响,无论是正面的还是负面的,都引起了激烈的争论,但有关学生对 ChatGPT 的感知和使用的研究却很有限。我们发现,学生对 ChatGPT 有用性的感知随着对新技术的普遍热情、易用性、可信度和来自朋友的社会影响等变量的增加而增加。未来在学习环境中使用 ChatGPT 的意愿随着除可信度之外的相同变量的增加而增加。曾经使用过 ChatGPT 的学生认为他们将来在学习环境中使用 ChatGPT 的可能性更大。一些学生似乎意识到 ChatGPT 的答案并不总是可信的,但很少有人提到在学习情境中使用 ChatGPT 还会对学习效果产生其他负面影响(例如,如果 ChatGPT 代替学生完成大部分作业)。ChatGPT 的使用似乎取决于课程类型,学生们更倾向于在其他课程中使用 ChatGPT,而不是会计课程。我们还发现,学生最有可能使用 ChatGPT 回答课程中的具体问题,而最不可能在考试中使用。
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引用次数: 0
Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities 影响教师对会计课程改革承诺的关键因素:阿联酋和英国 AACSB 认证大学之间的差异
Q1 Social Sciences Pub Date : 2024-09-30 DOI: 10.1016/j.jaccedu.2024.100930
Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa
This study examines the relationship among change management, transformational leadership, organizational culture, and faculty members’ commitment to accounting curriculum change in universities accredited by the Association to Advance Collegiate Schools of Business (AACSB) in the United Kingdom (UK) and the United Arab Emirates (UAE). Survey data were collected from accounting faculty members in the UK and UAE (n = 202) and analyzed using structural equation modeling. The results are interpreted using Hofstede’s cultural dimensions. This paper contributes to understanding faculty commitment to curriculum changes at AACSB-accredited universities in the UAE and UK by providing empirical evidence that change management positively influences faculty affective and normative commitments, with a greater impact in the UAE. It reveals the nuanced effects of transformational leadership on faculty commitments across cultural contexts. It challenges previous assumptions about organizational culture’s impact on commitment to change, and highlights the importance of demographic factors such as gender and academic rank. The study emphasizes the critical role of long-term accreditation and offers practical recommendations for culturally sensitive change management strategies, while also identifying areas for future research to address its limitations. This study contributes significantly to the literature on change management and academic accounting education. It also has practical implications for higher education institutions who are considering changing their accounting curricula, particularly for accreditation purposes.
本研究探讨了英国(UK)和阿拉伯联合酋长国(UAE)经美国高等商学院协会(AACSB)认证的大学中,变革管理、变革型领导力、组织文化与教师对会计课程变革的承诺之间的关系。调查数据收集自英国和阿联酋的会计学院教师(n = 202),并采用结构方程模型进行分析。结果采用霍夫斯泰德的文化维度进行解释。本文提供了实证证据,证明变革管理对教师的情感和规范承诺产生了积极影响,在阿联酋影响更大,从而有助于理解阿联酋和英国经 AACSB 认证的大学中教师对课程变革的承诺。它揭示了变革型领导在不同文化背景下对教师承诺的细微影响。它挑战了以往关于组织文化对变革承诺影响的假设,并强调了性别和学术级别等人口因素的重要性。该研究强调了长期认证的关键作用,并为具有文化敏感性的变革管理策略提供了切实可行的建议,同时还指出了未来研究的领域,以解决其局限性。本研究为有关变革管理和学术会计教育的文献做出了重要贡献。对于正在考虑改变其会计课程的高等教育机构,特别是出于认证目的的高等教育机构,本研究也具有实际意义。
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引用次数: 0
Was it miss appropriate in the theater with the cash register? An employee fraud case 在影院里,收银员的失误合适吗?员工欺诈案
Q1 Social Sciences Pub Date : 2024-09-12 DOI: 10.1016/j.jaccedu.2024.100929
Dawna Drum , Jamie Hoelscher

This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.

本案例可帮助您了解审计分析的 "线索",从而识别员工欺诈行为。ABC 影院已有 100 年的经营历史,目前在美国有 500 家分店。作为年度审计流程的一部分,有一家分店因销售收入持续下降而被标记。特别是,门票销售收入相对稳定,但特许摊位收入却下降了,而特许摊位收入本应与门票销售收入相关联。您首先利用一个大型 Excel 文件来考虑在这种情况下如何预防和检测各种类型的欺诈行为,然后利用审计分析来确定特许摊位收入下降的可能原因。最后,您要撰写一份专业备忘录,并向其主管提供可视化支持,详细说明您的发现。
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引用次数: 0
STEM designation for accounting programs: Insights from accounting department directors 会计专业的 STEM 名称:会计系主任的见解
Q1 Social Sciences Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100919
Valerie Simmons , Gregory Kogan , Douglas M. Boyle , Richard C. O’Hara

With the increasing demand for tech-savvy accounting graduates, numerous accounting programs are considering the value of obtaining STEM designation. We conduct semi-structured interviews of fourteen accounting department directors with STEM-designated graduate programs. The interviews encompass three broad themes: (1) Motivation for pursuing STEM designation and expected benefits; (2) Process for acquiring the STEM designation, including curriculum modifications and related challenges; and (3) Resources, faculty training and hiring, and outcomes of STEM designation. The interviewees submit that STEM programs are vital for attracting international students. They report other advantages, including increased program visibility, greater interest from domestic students in STEM programs, and enhanced career opportunities for students from a curriculum focused on data analytics. In addition, some interviewees report that their technology programs are the only ones gaining students. Participants further reveal that international students graduating from STEM accounting programs are securing employment with Big Four, regional, and local accounting firms. Finally, we relate the findings to change theory and discuss recommendations for university accounting programs.

随着对精通技术的会计专业毕业生的需求日益增长,许多会计专业都在考虑获得 STEM 称号的价值。我们对 14 个拥有 STEM 指定研究生项目的会计系主任进行了半结构化访谈。访谈包括三大主题:(1)申请 STEM 指定的动机和预期收益;(2)获得 STEM 指定的过程,包括课程修改和相关挑战;以及(3)资源、教师培训和聘用以及 STEM 指定的成果。受访者认为,STEM 项目对吸引国际学生至关重要。他们还提到了其他一些优势,包括提高了项目的知名度、国内学生对 STEM 项目更感兴趣,以及数据分析课程为学生提供了更多的就业机会。此外,一些受访者表示,他们的技术课程是唯一能吸引学生的课程。受访者还透露,从 STEM 会计专业毕业的留学生正在四大、地区性和本地会计师事务所就业。最后,我们将调查结果与变革理论相联系,并讨论了对大学会计专业的建议。
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引用次数: 0
Developing a STEM-designated accounting curriculum 开发 STEM 指定会计课程
Q1 Social Sciences Pub Date : 2024-08-28 DOI: 10.1016/j.jaccedu.2024.100918
Richard C. O’Hara, Valerie Simmons, Gregory Kogan, Douglas M. Boyle

With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.

随着会计教育和会计行业越来越重视技术,许多会计专业都在修改课程,以确保学生掌握必要的技术技能,在未来的职业生涯中取得成功。此外,至少有 83 个研究生会计专业获得了 STEM 称号,以表明其课程的技术重点。本研究的目的是向会计教育工作者介绍有关会计专业和 STEM 的现状,并提供有关获得 STEM 称号的信息。具体而言,我们提供了有关会计与技术融合的背景信息、会计作为 STEM 的现状、获得 STEM 称号的好处和指导,以及将技术纳入会计课程的资源。此外,我们还提供了一份数据分析教学工具表,其中列出了各种技术和主题的案例研究、详细介绍特定技术领域课程设计的文章、讨论会计行业技术的相关论文,以及与数据分析教学相关的教科书和网站。
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引用次数: 0
Exploring verbal, interpersonal, and visual intelligences in accounting education: Effects on student learning and performance 探索会计教育中的语言智能、人际智能和视觉智能:对学生学习和成绩的影响
Q1 Social Sciences Pub Date : 2024-08-22 DOI: 10.1016/j.jaccedu.2024.100917
Shahriar M. Saadullah, Sameh Ammar, Abdulsamad Alazzani

We examine the relationship between three dimensions of Multiple Intelligence (MI) and student performance using two assignments. Utilizing mixed research design, we not only confirm the existing relationship between selected MIs and student performance, but also unfold three themes (adaptable, enjoyable, and experiential) of learning experiences informed by student reflections that explain this relationship. These patters illustrate challenges faced, excitement experienced, and experiential learning gained by students. We find that incorporating MI in teaching and assessing accounting students is likely to hone their soft skills in addition to the logical or mathematical skills that are engaged in most accounting courses.

我们利用两次作业研究了多元智能(MI)的三个维度与学生成绩之间的关系。利用混合研究设计,我们不仅证实了所选多元智能与学生成绩之间的现有关系,而且还根据学生的反思展开了三个学习经验主题(适应性、愉快性和体验性),以解释这种关系。这些模式说明了学生所面临的挑战、所经历的兴奋以及所获得的体验式学习。我们发现,将多元智能融入会计专业学生的教学和评估中,很可能会在大多数会计课程所涉及的逻辑或数学技能之外,磨练学生的软技能。
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引用次数: 0
No pain, no gain: The structure and consequences of question difficulty in a management accounting course 没有痛苦,就没有收获:管理会计课程中问题难度的结构与后果
Q1 Social Sciences Pub Date : 2024-08-20 DOI: 10.1016/j.jaccedu.2024.100916
Timothy J. Fogarty , Paul M. Goldwater

An unrecognized choice made by accounting instructors is the degree of difficulty presented to students. Even if assessment is limited to multiple-choice materials, instructors can pick questions that vary from easy to very difficult. To do this, instructors depend on difficulty classifications provided by textbook authors and publishers. Using computer captured results from student efforts, this paper tests the integrity of these difficulty categories. This effort considers the impact of different grade consequences, different scoring systems, student aptitude and prior question exposure. The extent difficulty levels translate into student success variation is reported. The results generally support the publisher’s classifications. Nonetheless, interesting variations in the degree of these differences can be attributed to the context and consequences of question answering, as well as to the type of student asked to answer.

会计教师所做的一个未被承认的选择是向学生提供的难度。即使评估仅限于多项选择材料,教师也可以选择从简单到非常困难的问题。为此,教师要依靠教科书作者和出版商提供的难度分类。本文利用计算机捕捉到的学生作业结果,检验了这些难度分类的完整性。这项工作考虑到了不同等级后果、不同评分系统、学生能力和先前问题接触的影响。报告了难度等级转化为学生成功率差异的程度。结果总体上支持出版商的分类。然而,这些差异程度的有趣变化可归因于答题的背景和后果,以及被要求答题的学生类型。
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引用次数: 0
期刊
Journal of Accounting Education
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