Pub Date : 2026-01-22DOI: 10.1016/j.jaccedu.2026.101004
Xin Guo
This paper aims to examine accounting students’ perceptions of learning Python through the lens of the Technology Acceptance Model (TAM). Reflective survey data were collected from 25 accounting students enrolled in a Python module at a UK university. A structured scaffolding approach was adopted to support students without prior coding experience, progressing from conceptual introduction to guided practice and independent tasks. Natural language processing techniques were used to analyse the data, including topic modelling and sentiment analysis. The findings show that students perceived Python as useful for automating tasks, handling data, and supporting employability, while reporting moderate ease and varied technical challenges. Positive attitudes persisted despite challenges. The paper contributes to accounting education by showing how TAM can explain accounting students’ experiences of coding. From a teaching excellence perspective, the paper shows that a structured scaffolding approach could support teaching by building confidence among non-technical learners.
{"title":"Accounting Students’ perceptions of learning Python: A technology Acceptance model study using natural language processing","authors":"Xin Guo","doi":"10.1016/j.jaccedu.2026.101004","DOIUrl":"10.1016/j.jaccedu.2026.101004","url":null,"abstract":"<div><div>This paper aims to examine accounting students’ perceptions of learning Python through the lens of the Technology Acceptance Model (TAM). Reflective survey data were collected from 25 accounting students enrolled in a Python module at a UK university. A structured scaffolding approach was adopted to support students without prior coding experience, progressing from conceptual introduction to guided practice and independent tasks. Natural language processing techniques were used to analyse the data, including topic modelling and sentiment analysis. The findings show that students perceived Python as useful for automating tasks, handling data, and supporting employability, while reporting moderate ease and varied technical challenges. Positive attitudes persisted despite challenges. The paper contributes to accounting education by showing how TAM can explain accounting students’ experiences of coding. From a teaching excellence perspective, the paper shows that a structured scaffolding approach could support teaching by building confidence among non-technical learners.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101004"},"PeriodicalIF":0.0,"publicationDate":"2026-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146022229","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}
Pub Date : 2026-01-07DOI: 10.1016/j.jaccedu.2026.101003
Gretha Steenkamp, Sophia Magaretha Brink
Globally, professional accounting bodies emphasise higher-order skills, like critical thinking, as essential outcomes of higher education. To contribute towards teaching excellence in accounting education, lecturers must effectively integrate critical thinking development and assessment into their modules. This study aimed to explore how critical thinking skills, including their assessment, are perceived by students and lecturers within the sub-discipline of financial accounting. A mixed methods design using questionnaires and follow-up focus group interviews gathered perceptions from accounting students and lecturers, with data analysed through descriptive statistics and thematic analysis. Participants viewed critical thinking in financial accounting as evaluating large amounts of information to decide what is relevant, using judgement to apply accounting standards and then reaching conclusions. To further define critical thinking, the study explored how critical thinking could be operationalised in assessments. The following types of assessment questions were identified as requiring critical thinking: questions that involve evaluating accounting treatments, identifying and correcting errors, responding to open-ended discussion questions with multiple plausible answers, and solving problems that integrate concepts from various financial accounting topics. Financial accounting lecturers could employ the findings to ensure the appropriate development and assessment of critical thinking skills, enhancing teaching excellence in financial accounting and benefiting accounting graduates and their future employers.
{"title":"Defining critical thinking in financial accounting: Perceptions of students and lecturers","authors":"Gretha Steenkamp, Sophia Magaretha Brink","doi":"10.1016/j.jaccedu.2026.101003","DOIUrl":"10.1016/j.jaccedu.2026.101003","url":null,"abstract":"<div><div>Globally, professional accounting bodies emphasise higher-order skills, like critical thinking, as essential outcomes of higher education. To contribute towards teaching excellence in accounting education, lecturers must effectively integrate critical thinking development and assessment into their modules. This study aimed to explore how critical thinking skills, including their assessment, are perceived by students and lecturers within the sub-discipline of financial accounting. A mixed methods design using questionnaires and follow-up focus group interviews gathered perceptions from accounting students and lecturers, with data analysed through descriptive statistics and thematic analysis. Participants viewed critical thinking in financial accounting as evaluating large amounts of information to decide what is relevant, using judgement to apply accounting standards and then reaching conclusions. To further define critical thinking, the study explored how critical thinking could be operationalised in assessments. The following types of assessment questions were identified as requiring critical thinking: questions that involve evaluating accounting treatments, identifying and correcting errors, responding to open-ended discussion questions with multiple plausible answers, and solving problems that integrate concepts from various financial accounting topics. Financial accounting lecturers could employ the findings to ensure the appropriate development and assessment of critical thinking skills, enhancing teaching excellence in financial accounting and benefiting accounting graduates and their future employers.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101003"},"PeriodicalIF":0.0,"publicationDate":"2026-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145924453","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}
Pub Date : 2025-11-28DOI: 10.1016/j.jaccedu.2025.101002
Eman Momeni , Mahmood Behnampour
This study evaluates the effectiveness and links the modular contents and teaching techniques in forensic accounting education from the viewpoint of North American university faculty. In response to rising demand for forensic accountants due to high-profile financial scandals, this research seeks to better prepare graduates for roles in fraud detection and prevention globally. A cross-sectional survey of 1,000 faculty from USA and Canada specializing in auditing and forensic accounting in 2024 assessed curriculum relevance and teaching effectiveness. Statistical tests, including One-Way ANOVA and K-W Chi-Square tests, analyzed differences in mean Likert scale rankings of 11 content modules and ratings of 10 teaching methods as linked to modular contents. Results indicate a strong preference for interactive and practical learning strategies, such as case studies, simulations, and digital forensic tools, especially within modules on forensic accounting fundamentals, fraud schemes, and digital forensics. Among the 11 modules and 44 topical areas, the module on fraud schemes recognition and prevention ranked highest. Of the 10 teaching techniques evaluated, integrating case studies, interactive resources, and visual aids proved most effective, while non-fraud forensic accounting modules were rated lowest, suggesting a need for targeted pedagogical enhancement. The study also highlights a preference for practitioners with advanced degrees to teach forensic accounting, emphasizing hands-on experience and specialized training. A multidisciplinary approach that blends accounting, law, finance, and criminal justice is favored. The unique contribution of this research lies in its module-specific, empirical ranking of teaching techniques, offering evidence-based guidance for curriculum designers and providing a timely benchmark for forensic accounting education. This study should be considered as a preliminary baseline study that suggests a recommendation that future research examine curriculum changes in the US or Canada.
{"title":"A study of modular contents and related teaching techniques in fraud & forensic accounting education from North American academicians’ perspective","authors":"Eman Momeni , Mahmood Behnampour","doi":"10.1016/j.jaccedu.2025.101002","DOIUrl":"10.1016/j.jaccedu.2025.101002","url":null,"abstract":"<div><div>This study evaluates the effectiveness and links the modular contents and teaching techniques in forensic accounting education from the viewpoint of North American university faculty. In response to rising demand for forensic accountants due to high-profile financial scandals, this research seeks to better prepare graduates for roles in fraud detection and prevention globally. A cross-sectional survey of 1,000 faculty from USA and Canada specializing in auditing and forensic accounting in 2024 assessed curriculum relevance and teaching effectiveness. Statistical tests, including One-Way ANOVA and K-W Chi-Square tests, analyzed differences in mean Likert scale rankings of 11 content modules and ratings of 10 teaching methods as linked to modular contents. Results indicate a strong preference for interactive and practical learning strategies, such as case studies, simulations, and digital forensic tools, especially within modules on forensic accounting fundamentals, fraud schemes, and digital forensics. Among the 11 modules and 44 topical areas, the module on fraud schemes recognition and prevention ranked highest. Of the 10 teaching techniques evaluated, integrating case studies, interactive resources, and visual aids proved most effective, while non-fraud forensic accounting modules were rated lowest, suggesting a need for targeted pedagogical enhancement. The study also highlights a preference for practitioners with advanced degrees to teach forensic accounting, emphasizing hands-on experience and specialized training. A multidisciplinary approach that blends accounting, law, finance, and criminal justice is favored. The unique contribution of this research lies in its module-specific, empirical ranking of teaching techniques, offering evidence-based guidance for curriculum designers and providing a timely benchmark for forensic accounting education. This study should be considered as a preliminary baseline study that suggests a recommendation that future research examine curriculum changes in the US or Canada.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101002"},"PeriodicalIF":0.0,"publicationDate":"2025-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145615265","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}
Pub Date : 2025-11-18DOI: 10.1016/j.jaccedu.2025.101001
Saurav K. Dutta , Mahendra R. Gujarathi , Wahseem Soobratty
Adding a game-like element to accounting instruction can enhance enjoyment, stimulate cognitive engagement, promote deeper information processing, and improve learning outcomes (Baaske et al., 2025). Building on this insight and in response to the Pathways Commission’s call to transform introductory accounting education, this paper presents a gamified experiential learning strategy that integrates concepts from financial accounting, managerial accounting, and corporate finance. We describe the design, implementation, and impact of a semester-long business simulation in which students launch and manage a restaurant, confronting real-world complexities and assessing the financial implications of their decisions. By engaging students in decision-making rather than merely procedural preparation, the simulation fosters a comprehensive understanding of the relationship between business actions and financial statements. Implemented across multiple semesters by 23 instructors on three continents (Asia, Africa, and Australia) and completed by 913 students, the simulation demonstrates how a game-like, data-driven approach can enhance engagement, cognitive processing, and learning outcomes while advancing calls for curricular innovation in accounting education.
在会计教学中添加类似游戏的元素可以增强乐趣，刺激认知参与，促进更深层次的信息处理，并改善学习成果（Baaske et al., 2025）。基于这一见解，并响应路径委员会对改变入门会计教育的呼吁，本文提出了一种游戏化的体验式学习策略，该策略整合了财务会计、管理会计和公司财务的概念。我们描述了一个长达一个学期的商业模拟的设计、实现和影响，在这个模拟中，学生们启动和管理一家餐厅，面对现实世界的复杂性，并评估他们的决策的财务影响。通过让学生参与决策，而不仅仅是程序性的准备，模拟培养了对商业行为和财务报表之间关系的全面理解。该模拟由三大洲（亚洲、非洲和澳大利亚）的23名教师跨多个学期实施，913名学生完成，展示了类似游戏的数据驱动方法如何提高参与度、认知处理和学习成果，同时推动了对会计教育课程创新的呼吁。
{"title":"Relevance enhanced: The use of business simulation in an introductory accounting course","authors":"Saurav K. Dutta , Mahendra R. Gujarathi , Wahseem Soobratty","doi":"10.1016/j.jaccedu.2025.101001","DOIUrl":"10.1016/j.jaccedu.2025.101001","url":null,"abstract":"<div><div>Adding a game-like element to accounting instruction can enhance enjoyment, stimulate cognitive engagement, promote deeper information processing, and improve learning outcomes (<span><span>Baaske et al., 2025</span></span>). Building on this insight and in response to the Pathways Commission’s call to transform introductory accounting education, this paper presents a gamified experiential learning strategy that integrates concepts from financial accounting, managerial accounting, and corporate finance. We describe the design, implementation, and impact of a semester-long business simulation in which students launch and manage a restaurant, confronting real-world complexities and assessing the financial implications of their decisions. By engaging students in decision-making rather than merely procedural preparation, the simulation fosters a comprehensive understanding of the relationship between business actions and financial statements. Implemented across multiple semesters by 23 instructors on three continents (Asia, Africa, and Australia) and completed by 913 students, the simulation demonstrates how a game-like, data-driven approach can enhance engagement, cognitive processing, and learning outcomes while advancing calls for curricular innovation in accounting education.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101001"},"PeriodicalIF":0.0,"publicationDate":"2025-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569441","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}
Pub Date : 2025-11-09DOI: 10.1016/j.jaccedu.2025.101000
Fábio Albuquerque , Paula Gomes dos Santos
This paper aims to assess the overall usefulness of ChatGPT regarding ethical dilemmas in accounting by exploring the tool’s ability to produce accurate answers, as well as reliably and properly identify the relevant legal frameworks in its justification. This study employs a quasi-experimental method and an exploratory perspective to evaluate ChatGPT 4.0′s responses to questions from the Portuguese Order of Certified Accountants exams. Consistency and robustness tests were conducted by varying and repeating the prompts, and the outputs (ChatGPT responses) were assessed through a content analysis method by comparing them with official answer keys (accuracy) and their justification (legal frameworks). The findings indicate that, throughout the process, ChatGPT’s performance is influenced by prompt design and repetition, and it consistently lacks accuracy, namely when professional judgment is required. Besides, although it is generally capable of recognising the relevant legal frameworks, its justifications were usually vague. Moreover, whenever more precise answers were provided, evidence of hallucinations was commonly found. Therefore, while the responses are often persuasive and structured, their reliability is limited, raising concerns about the model’s epistemic soundness and reducing its overall usefulness, which highlights the need for users to exercise caution when relying on their outputs. To the best of the authors’ knowledge, this is the first research to analyse in depth the characteristics within ChatGPT responses, specifically regarding professional ethics in an accounting proficiency exam. This study offers empirical evidence on ChatGPT’s limitations and potential as a supplementary tool in accounting ethics. It contributes to ongoing debates about the role of generative AI in professional education and practice, providing insights for educators and practitioners regarding its responsible and cautious integration. While promising as a discussion aid, ChatGPT still cannot replace the critical thinking and contextual reasoning required for ethical decision-making.
{"title":"Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmas","authors":"Fábio Albuquerque , Paula Gomes dos Santos","doi":"10.1016/j.jaccedu.2025.101000","DOIUrl":"10.1016/j.jaccedu.2025.101000","url":null,"abstract":"<div><div>This paper aims to assess the overall usefulness of ChatGPT regarding ethical dilemmas in accounting by exploring the tool’s ability to produce accurate answers, as well as reliably and properly identify the relevant legal frameworks in its justification. This study employs a quasi-experimental method and an exploratory perspective to evaluate ChatGPT 4.0′s responses to questions from the Portuguese Order of Certified Accountants exams. Consistency and robustness tests were conducted by varying and repeating the prompts, and the outputs (ChatGPT responses) were assessed through a content analysis method by comparing them with official answer keys (accuracy) and their justification (legal frameworks). The findings indicate that, throughout the process, ChatGPT’s performance is influenced by prompt design and repetition, and it consistently lacks accuracy, namely when professional judgment is required. Besides, although it is generally capable of recognising the relevant legal frameworks, its justifications were usually vague. Moreover, whenever more precise answers were provided, evidence of hallucinations was commonly found. Therefore, while the responses are often persuasive and structured, their reliability is limited, raising concerns about the model’s epistemic soundness and reducing its overall usefulness, which highlights the need for users to exercise caution when relying on their outputs. To the best of the authors’ knowledge, this is the first research to analyse in depth the characteristics within ChatGPT responses, specifically regarding professional ethics in an accounting proficiency exam. This study offers empirical evidence on ChatGPT’s limitations and potential as a supplementary tool in accounting ethics. It contributes to ongoing debates about the role of generative AI in professional education and practice, providing insights for educators and practitioners regarding its responsible and cautious integration. While promising as a discussion aid, ChatGPT still cannot replace the critical thinking and contextual reasoning required for ethical decision-making.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 101000"},"PeriodicalIF":0.0,"publicationDate":"2025-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145520968","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}
Pub Date : 2025-11-07DOI: 10.1016/j.jaccedu.2025.100990
Gregory Kogan , Ashley Stampone , Douglas M. Boyle , Dana R. Hermanson
Theory is central to accounting research, as it is used to explain and predict accounting-related behavior and phenomena. The number of theories is very large, and new accounting scholars must learn about key theories and how to apply theory to their own studies. We develop an introductory resource for new scholars by examining a broad sample of 1672 published articles and highlighting the most mentioned theories overall and by topic and method. Overall, the leading theory is agency theory. Other more common theories are institutional theory, prospect theory, social identity theory, attribution theory, social comparison theory, upper echelons theory, game theory, and positive accounting theory. For 17 of the most mentioned specific theories, we provide a description of the theory, a foundational resource and selected quotes, and examples of accounting articles that use the theory. We also provide some perspectives about using theory. We hope that this introductory resource will help new scholars as they begin to develop their understanding and use of theory. We also believe that this resource can be helpful to Master’s students and others seeking to read and understand accounting research articles.
{"title":"Accounting theories: An introductory resource for new scholars","authors":"Gregory Kogan , Ashley Stampone , Douglas M. Boyle , Dana R. Hermanson","doi":"10.1016/j.jaccedu.2025.100990","DOIUrl":"10.1016/j.jaccedu.2025.100990","url":null,"abstract":"<div><div>Theory is central to accounting research, as it is used to explain and predict accounting-related behavior and phenomena. The number of theories is very large, and new accounting scholars must learn about key theories and how to apply theory to their own studies. We develop an introductory resource for new scholars by examining a broad sample of 1672 published articles and highlighting the most mentioned theories overall and by topic and method. Overall, the leading theory is agency theory. Other more common theories are institutional theory, prospect theory, social identity theory, attribution theory, social comparison theory, upper echelons theory, game theory, and positive accounting theory. For 17 of the most mentioned specific theories, we provide a description of the theory, a foundational resource and selected quotes, and examples of accounting articles that use the theory. We also provide some perspectives about using theory. We hope that this introductory resource will help new scholars as they begin to develop their understanding and use of theory. We also believe that this resource can be helpful to Master’s students and others seeking to read and understand accounting research articles.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 100990"},"PeriodicalIF":0.0,"publicationDate":"2025-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145468670","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}
Pub Date : 2025-11-05DOI: 10.1016/j.jaccedu.2025.100989
Derek K. Oler , Christopher J. Skousen , Kevin R. Smith , Jayson Talakai
This paper examines and documents aspects of an academic accounting career that were previously known only anecdotally. This work is of interest to current academics and to students considering a potential academic accounting career because it addresses questions such as: how long does it take to be promoted from assistant to associate? On average, assistant professors are promoted after 6.49 years, and just under half of faculty are promoted without moving to a different school. Male faculty are promoted slightly faster but move slightly more often. We further explore the career tradeoffs related to institutional prestige (prestigious schools vs. less prestigious schools for both obtaining a PhD and first placement as faculty), and we examine differences in careers between prestigious schools vs. less prestigious schools. We also examine promotions from associate to full. Finally, we examine additional variables, including the proportion for female vs. male faculty over time, faculty switching from tenure- track to non-tenure-track positions and vice-versa, and faculty career length (overall, about 22 years). These findings provide empirical benchmarks for PhD students and junior faculty navigating career expectations, as well as for department and school leaders seeking to better understand promotion timelines. The findings also contribute to discussions and future research on equity, mobility, and career sustainability in accounting academia.
{"title":"Promotion and mobility in the academic accounting career","authors":"Derek K. Oler , Christopher J. Skousen , Kevin R. Smith , Jayson Talakai","doi":"10.1016/j.jaccedu.2025.100989","DOIUrl":"10.1016/j.jaccedu.2025.100989","url":null,"abstract":"<div><div>This paper examines and documents aspects of an academic accounting career that were previously known only anecdotally. This work is of interest to current academics and to students considering a potential academic accounting career because it addresses questions such as: how long does it take to be promoted from assistant to associate? On average, assistant professors are promoted after 6.49 years, and just under half of faculty are promoted without moving to a different school. Male faculty are promoted slightly faster but move slightly more often. We further explore the career tradeoffs related to institutional prestige (prestigious schools vs. less prestigious schools for both obtaining a PhD and first placement as faculty), and we examine differences in careers between prestigious schools vs. less prestigious schools. We also examine promotions from associate to full. Finally, we examine additional variables, including the proportion for female vs. male faculty over time, faculty switching from tenure- track to non-tenure-track positions and vice-versa, and faculty career length (overall, about 22 years). These findings provide empirical benchmarks for PhD students and junior faculty navigating career expectations, as well as for department and school leaders seeking to better understand promotion timelines. The findings also contribute to discussions and future research on equity, mobility, and career sustainability in accounting academia.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"73 ","pages":"Article 100989"},"PeriodicalIF":0.0,"publicationDate":"2025-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145442353","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}
Pub Date : 2025-09-01DOI: 10.1016/j.jaccedu.2025.100983
Michael Bootsma , Kayla Sander , Jennifer Bagwell , Diane J. Janvrin
To encourage women to successfully navigate business school and increase the number of women leading organizations including the nation’s largest accounting firms, several colleges have developed Collegiate Women in Business (CWIB) organizations. These organizations encourage empowerment, professional development, and collegiality. Based upon Astin’s student involvement theory, we conduct a case study to explore the impact of CWIB organizations on participants’ confidence and perceived professional goals.
We find mixed results. In general, CWIB involvement is more likely to be associated with perceived professional goals but not student confidence. Results indicate that participants who were involved in CWIB were more likely to find that the program increased their sense of empowerment and belonging in the business college than non-CWIB participants. Further, CWIB participants were more likely to believe that their highest employment goal they can realistically achieve is at the executive level and that they can succeed in obtaining a mentor. Finally, CWIB participants are more likely to indicate that they plan to leave a full-time job for a limited time and then return to work force when raising children compared to non-CWIB female business students. Our research provides evidence on how institutions can adapt to meet the needs of increasingly diverse students.
{"title":"Nurturing leaders: Examining the impact of collegiate women in business organizations","authors":"Michael Bootsma , Kayla Sander , Jennifer Bagwell , Diane J. Janvrin","doi":"10.1016/j.jaccedu.2025.100983","DOIUrl":"10.1016/j.jaccedu.2025.100983","url":null,"abstract":"<div><div>To encourage women to successfully navigate business school and increase the number of women leading organizations including the nation’s largest accounting firms, several colleges have developed Collegiate Women in Business (CWIB) organizations. These organizations encourage empowerment, professional development, and collegiality. Based upon Astin’s student involvement theory, we conduct a case study to explore the impact of CWIB organizations on participants’ confidence and perceived professional goals.</div><div>We find mixed results. In general, CWIB involvement is more likely to be associated with perceived professional goals but not student confidence. Results indicate that participants who were involved in CWIB were more likely to find that the program increased their sense of empowerment and belonging in the business college than non-CWIB participants. Further, CWIB participants were more likely to believe that their highest employment goal they can realistically achieve is at the executive level and that they can succeed in obtaining a mentor. Finally, CWIB participants are more likely to indicate that they plan to leave a full-time job for a limited time and then return to work force when raising children compared to non-CWIB female business students. Our research provides evidence on how institutions can adapt to meet the needs of increasingly diverse students.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100983"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145095267","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}
Pub Date : 2025-09-01DOI: 10.1016/j.jaccedu.2025.100987
Eva Blondeel , Taylor Bullock , James Gaskin , Ryan Schuetzler , Rachel Serre , Jacob Steffen , Taylor M. Wells , David A. Wood
We study how generative AI (GenAI) relates to learning in an accounting data analytics course. Using survey data from 312 junior-level students (Fall 2023), we examine help-seeking preferences (ChatGPT vs. professors/TAs/peers) and whether ChatGPT expertise is associated with course performance. Students preferred seeking help from group members most, but consulted ChatGPT more than professors or TAs, citing convenience and comfort. ChatGPT was perceived as less useful and satisfying than human support when accuracy was paramount. Regression results show that ChatGPT expertise is positively associated with course GPA, especially for students with lower prior GPAs. Findings imply that modest, structured training can help students—particularly lower-performing students—use GenAI productively. We discuss limitations (context specificity, self-report, LLM-assisted coding) and recommend scaffolding responsible GenAI use across accounting curricula.
{"title":"The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course","authors":"Eva Blondeel , Taylor Bullock , James Gaskin , Ryan Schuetzler , Rachel Serre , Jacob Steffen , Taylor M. Wells , David A. Wood","doi":"10.1016/j.jaccedu.2025.100987","DOIUrl":"10.1016/j.jaccedu.2025.100987","url":null,"abstract":"<div><div>We study how generative AI (GenAI) relates to learning in an accounting data analytics course. Using survey data from 312 junior-level students (Fall 2023), we examine help-seeking preferences (ChatGPT vs. professors/TAs/peers) and whether ChatGPT expertise is associated with course performance. Students preferred seeking help from group members most, but consulted ChatGPT more than professors or TAs, citing convenience and comfort. ChatGPT was perceived as less useful and satisfying than human support when accuracy was paramount. Regression results show that ChatGPT expertise is positively associated with course GPA, especially for students with lower prior GPAs. Findings imply that modest, structured training can help students—particularly lower-performing students—use GenAI productively. We discuss limitations (context specificity, self-report, LLM-assisted coding) and recommend scaffolding responsible GenAI use across accounting curricula.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100987"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145361000","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}
Pub Date : 2025-09-01DOI: 10.1016/j.jaccedu.2025.100988
Denise Wiseman , Deanna Foster
This paper presents an innovative pedagogical approach that positions students in the role of practicing cost accountants, integrating artificial intelligence (AI) tools into cost accounting education through an AI formative assignment. Combining reperformance and error analysis techniques, the design develops critical thinking and analytical skills while fostering professional judgement. This dual engagement—AI-driven analysis alongside manual recalculation—promotes a comprehensive understanding of accounting principles and cultivates students’ ability to critically evaluate AI outputs. Within a make-or-buy decision scenario, students engage with AI-generated solutions, independently verify calculations, and assess the reasoning behind recommendations. The assignment was implemented in undergraduate cost accounting courses, where students (n = 39) evaluated AI-generated analyses using various text-generative tools, particularly ChatGPT. Survey results indicate strong student engagement and enhanced learning outcomes, with evaluation metrics scoring above 4.4 on a 5-point Likert scale. The instructional framework addresses the growing technological transformation in accounting education while emphasizing the importance of professional judgment and analytical capabilities.
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