Journal of Accounting Education最新文献_第2页

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2026-01-01

引用次数: 0

A study of modular contents and related teaching techniques in fraud & forensic accounting education from North American academicians’ perspective 北美学者视角下的欺诈与法务会计教育模块化内容及相关教学技巧研究

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-11-28 DOI: 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.

本研究从北美大学师资的角度来评估法务会计教育的有效性，并将其模块化内容与教学技巧联系起来。由于备受瞩目的金融丑闻，对法务会计师的需求不断增加，该研究旨在为毕业生在全球范围内从事欺诈侦查和预防工作做好更好的准备。2024年对美国和加拿大1000名专门从事审计和法务会计的教师进行了横断面调查，评估了课程的相关性和教学效果。统计检验包括单因素方差分析和K-W卡方检验，分析了11个内容模块的平均李克特量表排名和10种教学方法与模块内容相关的评分的差异。结果表明，学生们强烈倾向于交互式和实用的学习策略，如案例研究、模拟和数字取证工具，特别是在法务会计基础、欺诈计划和数字取证等模块中。在11个模块和44个主题领域中，识别和预防欺诈计划模块排名最高。在评估的10种教学技术中，整合案例研究、互动资源和视觉辅助被证明是最有效的，而非欺诈法务会计模块的评分最低，这表明需要有针对性地加强教学。该研究还强调，法务会计教授更倾向于拥有高级学位的从业人员，强调实践经验和专业培训。综合会计、法律、金融和刑事司法的多学科方法受到青睐。本研究的独特贡献在于其针对模块的教学技巧的实证排名，为课程设计者提供循证指导，并为法务会计教育提供及时的基准。本研究应被视为初步的基线研究，建议未来的研究考察美国或加拿大的课程变化。

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引用次数: 0

Relevance enhanced: The use of business simulation in an introductory accounting course 相关性增强：在会计入门课程中使用商业模拟

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-11-18 DOI: 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。

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引用次数: 0

Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmas ChatGPT能成为一名知识渊博、准确、有道德的会计师吗？评估ChatGPT对道德困境的答案的总体有用性

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-11-09 DOI: 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.

本文旨在通过探索该工具产生准确答案的能力，以及在其理由中可靠和适当地识别相关法律框架，来评估ChatGPT关于会计道德困境的总体有用性。本研究采用准实验方法和探索性视角来评估ChatGPT 4.0对葡萄牙注册会计师考试中问题的回答。通过改变和重复提示进行一致性和稳健性测试，并通过内容分析方法通过将输出（ChatGPT响应）与官方答案键（准确性）及其合理性（法律框架）进行比较来评估输出（ChatGPT响应）。研究结果表明，在整个过程中，ChatGPT的性能受到提示设计和重复的影响，并且始终缺乏准确性，即在需要专业判断时。此外，虽然它一般能够识别相关的法律框架，但其理由通常是模糊的。此外，每当提供更精确的答案时，通常会发现幻觉的证据。因此，虽然这些回答通常是有说服力的和结构化的，但它们的可靠性是有限的，这引起了人们对模型的认知合理性的担忧，并降低了它的总体有用性，这突出了用户在依赖其输出时需要谨慎行事。据作者所知，这是第一个深入分析ChatGPT回应特征的研究，特别是关于会计能力考试中的职业道德。本研究为ChatGPT作为会计伦理补充工具的局限性和潜力提供了实证证据。它有助于正在进行的关于生成人工智能在专业教育和实践中的作用的辩论，为教育工作者和从业者提供关于其负责任和谨慎整合的见解。虽然ChatGPT有望成为讨论辅助工具，但它仍然不能取代道德决策所需的批判性思维和上下文推理。

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引用次数: 0

Accounting theories: An introductory resource for new scholars 会计理论：新学者的入门资源

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-11-07 DOI: 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.

理论是会计研究的核心，因为它被用来解释和预测会计相关的行为和现象。理论的数量非常大，新的会计学者必须学习关键理论以及如何将理论应用到自己的研究中。我们为新学者开发了一个介绍性资源，通过检查1672篇已发表的文章的广泛样本，并按主题和方法突出了被提及最多的理论。总的来说，主导理论是代理理论。其他更常见的理论有制度理论、前景理论、社会认同理论、归因理论、社会比较理论、上层梯次理论、博弈论和积极会计理论。对于17个被提及最多的具体理论，我们提供了理论的描述，基础资源和精选的引用，以及使用该理论的会计文章的例子。我们也提出了一些运用理论的观点。我们希望这个介绍性的资源将帮助新的学者，因为他们开始发展他们的理解和运用理论。我们也相信这个资源可以帮助硕士生和其他人寻求阅读和理解会计研究文章。

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引用次数: 0

Promotion and mobility in the academic accounting career 学术会计事业的晋升和流动性

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-11-05 DOI: 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.

本文检查和文件方面的学术会计事业，以前只知道轶事。当前的学者和考虑从事学术会计职业的学生对这项工作很感兴趣，因为它解决了以下问题：从助理晋升为助理需要多长时间？助理教授平均在任职6.49年后获得晋升，而不到一半的教师在没有跳槽的情况下获得晋升。男性教员的晋升速度略快，但变动的频率略高。我们进一步探讨了与机构声望相关的职业权衡（名牌学校与非名牌学校在获得博士学位和第一职位上的差异），我们研究了名牌学校与非名牌学校在职业上的差异。我们还研究了从助理到正式的晋升。最后，我们检查了其他变量，包括随着时间的推移，女性和男性教师的比例，教师从终身职位转向非终身职位，反之亦然，以及教师的职业生涯长度（总体约为22年）。这些发现为博士生和初级教师指导职业期望提供了经验基准，也为寻求更好地了解晋升时间表的院系和学校领导提供了经验基准。研究结果也有助于讨论和未来的研究公平，流动性和职业可持续发展的会计学术界。

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引用次数: 0

Nurturing leaders: Examining the impact of collegiate women in business organizations 培养领导者：考察大学女性在商业组织中的影响

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 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.

为了鼓励女性成功地进入商学院，并增加女性领导组织的数量，包括美国最大的会计师事务所，几所大学建立了大学女性商业组织（CWIB）。这些组织鼓励授权、专业发展和合作。基于Astin的学生投入理论，本研究以个案研究为基础，探讨了学生参与组织对被试信心和职业目标感知的影响。我们发现结果好坏参半。总体而言，学生参与CWIB更有可能与感知的职业目标相关，而与学生的信心无关。结果表明，参与CWIB的参与者比未参与CWIB的参与者更有可能发现该计划增加了他们在商学院的赋权感和归属感。此外，CWIB参与者更有可能相信，他们实际能实现的最高就业目标是在高管层面，他们可以成功地获得一位导师。最后，与非CWIB的女商科学生相比，CWIB的参与者更有可能表示，她们计划在有限的时间内离开全职工作，然后在抚养孩子时重返工作岗位。我们的研究为院校如何适应日益多样化的学生需求提供了证据。

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引用次数: 0

The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course 生成式人工智能（GenAI）对会计数据分析课程学习的影响

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 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.

我们在会计数据分析课程中研究生成式人工智能（GenAI）与学习的关系。利用来自312名初中生（2023年秋季）的调查数据，我们研究了求助偏好（ChatGPT vs.教授/助教/同学），以及ChatGPT专业知识是否与课程表现有关。学生们最喜欢从小组成员那里寻求帮助，但咨询ChatGPT的人数多于教授或助教，原因是方便和舒适。当准确性至关重要时，ChatGPT被认为不如人工支持有用和令人满意。回归结果显示，ChatGPT专业知识与课程GPA呈正相关，特别是对于先前GPA较低的学生。研究结果表明，适度的、有组织的培训可以帮助学生——尤其是表现较差的学生——有效地使用GenAI。我们讨论了局限性（上下文特异性、自我报告、llm辅助编码），并建议在会计课程中使用负责任的GenAI。

引用次数: 0

Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review 人工智能与成本会计教育的桥梁：一个使用重绩效和关键错误审查的教学框架

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 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.

本文提出了一种创新的教学方法，将学生定位为实践成本会计师的角色，通过人工智能形成性作业将人工智能（AI）工具整合到成本会计教育中。结合重新执行和错误分析技术，设计开发批判性思维和分析能力，同时培养专业判断。这种双重参与——人工智能驱动的分析和人工重新计算——促进了对会计原则的全面理解，培养了学生批判性地评估人工智能输出的能力。在做出决定或购买的场景中，学生参与人工智能生成的解决方案，独立验证计算，并评估建议背后的原因。该任务在本科成本会计课程中实施，学生（n = 39）使用各种文本生成工具（特别是ChatGPT）评估人工智能生成的分析。调查结果表明，学生的参与度很高，学习成果也有所提高，测评指标在5分李克特量表上得分高于4.4分。该教学框架在强调专业判断和分析能力的重要性的同时，解决了会计教育中日益增长的技术变革。

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引用次数: 0

Leveraging AI in auditing: Exploring PCAOB deficiencies with ChatGPT 在审计中利用人工智能：利用ChatGPT探索PCAOB的缺陷

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100985

Amanda S. Marcy , Douglas M. Boyle , Ahmed A. Gomaa , Yibai Li

This case introduces you to the use of Large Language Models (LLMs), such as ChatGPT, in auditing, focusing on their application in evaluating Public Company Accounting Oversight Board (PCAOB) inspection reports. You will use chatbot technology to analyze audit deficiencies, identify related PCAOB Auditing Standards, identify affected financial statement accounts or disclosures, and summarize trends across multiple years. Additionally, you will use chatbot technology to generate and critique memos for firm leadership, highlighting strengths, limitations, and areas for improvement in AI-generated outputs. The case emphasizes developing technical knowledge of PCAOB processes and chatbot technology while fostering skills in prompt engineering, evaluation of AI-generated output, and professional writing. By requiring you to document prompts and outputs, the case ensures originality and encourages iterative learning. This case offers an innovative approach to integrating emerging technologies into accounting education, preparing you for the future of auditing.

本案例向您介绍了大型语言模型（llm）（如ChatGPT）在审计中的使用，重点介绍了它们在评估公共公司会计监督委员会（PCAOB）检查报告中的应用。您将使用聊天机器人技术来分析审计缺陷，识别相关的PCAOB审计标准，识别受影响的财务报表账户或披露，并总结多年来的趋势。此外，您将使用聊天机器人技术为公司领导层生成和批评备忘录，突出ai生成输出的优势、局限性和改进领域。该案例强调开发PCAOB流程和聊天机器人技术的技术知识，同时培养快速工程、评估人工智能生成的输出和专业写作方面的技能。通过要求您记录提示和输出，案例确保了原创性并鼓励迭代学习。本案例提供了一种创新的方法，将新兴技术整合到会计教育中，为您的未来审计做好准备。

引用次数: 0