Journal of Accounting Education最新文献

英文中文

Corrigendum to ”A salute to CLARA C. LELIEVRE: Alabama’s first woman CPA, pioneer educator, and inspiration for AAA’s gender issues and work life balance section” [J. Account. Educ. 70 (2025) 100949] 向CLARA C. LELIEVRE致敬：阿拉巴马州第一位女性注册会计师，先驱教育家，以及AAA性别问题和工作与生活平衡部分的灵感[J]。帐户。教育。70 (2025)100949]

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100986

Dale L. Flesher , John P. Walker , Tonya K. Flesher , Susanne O’Callaghan

引用次数: 0

Assessing students’ intention to adopt generative artificial intelligence 评估学生采用生成式人工智能的意愿

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100984

Najla Bouebdallah , Wissem Ajili Ben Youssef

This study examines the factors that influence the use, adoption, and recommendation of generative artificial intelligence (GenAI) tools among French management science students. Our study extends the Unified Theory of Acceptance and Use of Technology (UTAUT 3) model by including trust, learning value, and empowerment in learning. This extension fills gaps in our understanding of the psychosocial factors influencing the adoption of GenAI tools in higher education. We used a questionnaire and partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 257 French management science students across different institutions. The results show that the most significant factors are performance expectancy, habit, hedonic motivation, and trust. These factors explain 49.3% of the intention to use GenAI tools, 58.7% of the intention to adopt them, and 39.6% of the intention to recommend them. However, other factors had no significant effect on behavioral intentions. This study contributes to the literature on technology acceptance by extending the UTAUT 3 model to an educational context. Additionally, it provides practical recommendations for educators, policymakers, and technology providers to promote the integration of GenAI tools in management science education and prepare students for future professional environments centred on GenAI tools.

本研究探讨了影响法国管理科学专业学生使用、采用和推荐生成式人工智能（GenAI）工具的因素。我们的研究扩展了技术接受和使用统一理论（UTAUT 3）模型，包括信任、学习价值和学习授权。这种扩展填补了我们对影响在高等教育中采用GenAI工具的社会心理因素的理解空白。我们使用问卷调查和偏最小二乘结构方程模型（PLS-SEM）来分析来自不同院校的257名法国管理科学专业学生的数据。结果表明，绩效预期、习惯、享乐动机和信任是影响绩效预期的最重要因素。这些因素解释了49.3%的人打算使用GenAI工具，58.7%的人打算采用它们，39.6%的人打算推荐它们。而其他因素对行为意向的影响不显著。本研究通过将UTAUT 3模型扩展到教育背景，为技术接受的文献做出了贡献。此外，它为教育工作者、政策制定者和技术提供者提供了实用的建议，以促进GenAI工具在管理科学教育中的整合，并为学生为未来以GenAI工具为中心的专业环境做好准备。

{"title":"Assessing students’ intention to adopt generative artificial intelligence","authors":"Najla Bouebdallah , Wissem Ajili Ben Youssef","doi":"10.1016/j.jaccedu.2025.100984","DOIUrl":"10.1016/j.jaccedu.2025.100984","url":null,"abstract":"<div><div>This study examines the factors that influence the use, adoption, and recommendation of generative artificial intelligence (GenAI) tools among French management science students. Our study extends the Unified Theory of Acceptance and Use of Technology (UTAUT 3) model by including trust, learning value, and empowerment in learning. This extension fills gaps in our understanding of the psychosocial factors influencing the adoption of GenAI tools in higher education. We used a questionnaire and partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 257 French management science students across different institutions. The results show that the most significant factors are performance expectancy, habit, hedonic motivation, and trust. These factors explain 49.3% of the intention to use GenAI tools, 58.7% of the intention to adopt them, and 39.6% of the intention to recommend them. However, other factors had no significant effect on behavioral intentions. This study contributes to the literature on technology acceptance by extending the UTAUT 3 model to an educational context. Additionally, it provides practical recommendations for educators, policymakers, and technology providers to promote the integration of GenAI tools in management science education and prepare students for future professional environments centred on GenAI tools.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100984"},"PeriodicalIF":0.0,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145060073","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}

引用次数: 0

Publish or perish: a case of not-for-profit accounting and governance 出版或灭亡：非营利会计和治理案例

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-09-01 DOI: 10.1016/j.jaccedu.2025.100981

Marie Archambault, Tom Norton, Jeffrey Archambault

This case helps students apply not-for-profit accounting, ethics, and governance knowledge to a situation based on an actual entity. Students are asked to play the role of an accountant who volunteers to help a not-for-profit prepare financial statements only to discover that they have become involved in an ethical dilemma regarding their actions due to numerous accounting, governance, and tax compliance issues. The case presents facts enabling students to identify these issues and conduct research to determine how the not-for-profit can comply with the tax code and generally accepted accounting principles. Students must also decide what actions to take to resolve the ethical dilemma. The case is suitable for senior-level undergraduate or graduate-level students, providing questions specifically for not-for-profit accounting and professional ethics classes.

本案例帮助学生将非营利会计、道德和治理知识应用于基于实际实体的情况。学生们被要求扮演一名会计师的角色，志愿帮助一家非营利组织准备财务报表，却发现由于众多会计、治理和税务合规问题，他们的行为陷入了道德困境。该案例提供的事实使学生能够识别这些问题并进行研究，以确定非营利组织如何遵守税法和公认会计原则。学生还必须决定采取什么行动来解决道德困境。本案例适合高年级本科生或研究生，专门为非营利会计和职业道德课程提供问题。

引用次数: 0

Exploring the impact of generative AI on student learning in accounting 探索生成式人工智能对学生会计学习的影响

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-08-26 DOI: 10.1016/j.jaccedu.2025.100982

Aner Zhou, Yan Luo

The rapid development of generative artificial intelligence (AI) is transforming accounting practices and education. This study provides descriptive evidence regarding how accounting students currently engage with AI tools in their learning experience. Survey data from 259 accounting students and 126 non-accounting students at a four-year public university in the U.S. reveals that 80 % of students use AI at least about once a week or more, primarily for help with difficult concepts. Students introduced to AI from their peers and friends feel more encouraged to use it than the rest of the students. While accounting and non-accounting students share many similar usage patterns, accounting students are less likely to use AI for creativity tasks or to accept AI-generated outputs without questioning their accuracy, bias, or currency, especially when it comes to decision making. Among the accounting disciplines, students are more likely to use AI for AIS. Both accounting and non-accounting students believe AI is able to reduce repetitive tasks and perceive AI with a positive impact on their learning experience, including improving GPA, helping with knowledge acquisition, making learning more enjoyable, and saving learning time. Such perceived benefits do vary by usage frequency and student GPA. This study highlights the importance of incorporating AI into accounting education to enhance student learning experience. It complements prior research focusing on educators and professionals, offering insights from students’ perspectives.

生成式人工智能（AI）的快速发展正在改变会计实践和教育。本研究提供了关于会计专业学生目前如何在学习过程中使用人工智能工具的描述性证据。对美国一所四年制公立大学259名会计专业学生和126名非会计专业学生的调查数据显示，80%的学生每周至少使用一次人工智能，主要是为了帮助解决困难的概念。从同伴和朋友那里了解人工智能的学生比其他学生更有动力使用它。虽然会计专业和非会计专业的学生有许多相似的使用模式，但会计专业的学生不太可能将人工智能用于创造性任务，或者在不质疑其准确性、偏见或时效性的情况下接受人工智能生成的输出，尤其是在决策方面。在会计学科中，学生更有可能将AI用于AIS。会计和非会计专业的学生都认为人工智能能够减少重复的任务，并认为人工智能对他们的学习体验有积极的影响，包括提高GPA，帮助知识获取，使学习更愉快，节省学习时间。这种感知到的好处确实因使用频率和学生的GPA而异。本研究强调了将人工智能纳入会计教育以提高学生学习体验的重要性。它补充了先前以教育工作者和专业人士为重点的研究，从学生的角度提供了见解。

{"title":"Exploring the impact of generative AI on student learning in accounting","authors":"Aner Zhou, Yan Luo","doi":"10.1016/j.jaccedu.2025.100982","DOIUrl":"10.1016/j.jaccedu.2025.100982","url":null,"abstract":"<div><div>The rapid development of generative artificial intelligence (AI) is transforming accounting practices and education. This study provides descriptive evidence regarding how accounting students currently engage with AI tools in their learning experience. Survey data from 259 accounting students and 126 non-accounting students at a four-year public university in the U.S. reveals that 80 % of students use AI at least about once a week or more, primarily for help with difficult concepts. Students introduced to AI from their peers and friends feel more encouraged to use it than the rest of the students. While accounting and non-accounting students share many similar usage patterns, accounting students are less likely to use AI for creativity tasks or to accept AI-generated outputs without questioning their accuracy, bias, or currency, especially when it comes to decision making. Among the accounting disciplines, students are more likely to use AI for AIS. Both accounting and non-accounting students believe AI is able to reduce repetitive tasks and perceive AI with a positive impact on their learning experience, including improving GPA, helping with knowledge acquisition, making learning more enjoyable, and saving learning time. Such perceived benefits do vary by usage frequency and student GPA. This study highlights the importance of incorporating AI into accounting education to enhance student learning experience. It complements prior research focusing on educators and professionals, offering insights from students’ perspectives.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100982"},"PeriodicalIF":0.0,"publicationDate":"2025-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144895892","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}

引用次数: 0

Querying and visualizing financial data: A teaching case applying STEM skills 财务数据查询和可视化：应用STEM技能的教学案例

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-06-26 DOI: 10.1016/j.jaccedu.2025.100978

Yuxin Shan , Vernon J. Richardson

Advanced technologies have dramatically changed the ways that accounting professionals collect, analyze and interpret data. Embracing the prevalent implementation of advanced technologies, accounting is moving towards a STEM discipline and requesting accounting students be equipped with emerging technologies. In response to the increasing requirements from the Association to Advance Collegiate Schools of Business (AACSB) and CPA exams on students’ data analytics skills, this case provides you an opportunity to complete the data analytics process by analyzing Dillard’s data using Structured Query Language (SQL) and Tableau. Specifically, this case provides an illustration of real-world data analysis, including the use of SQL to extract required data, the use of word clouds, geographic maps, and box-and-whisker plots to visualize data and outliers, an illustration of grouping data by clustering, and using interactive dashboards and narrative stories to communicate results. We aim to use software tools that you are familiar with to inspire your interest in data analytics, helping you understand the enormous power of SQL and Tableau to query, aggregate, analyze and visualize massive data as you build your own data analytics mindset.

先进的技术已经极大地改变了会计专业人员收集、分析和解释数据的方式。随着先进技术的普及，会计正在向STEM学科发展，并要求会计专业的学生掌握新兴技术。为了应对美国高等商学院协会（AACSB）和注册会计师（CPA）考试对学生数据分析技能日益增长的要求，本案例为您提供了一个机会，通过使用结构化查询语言（SQL）和Tableau分析Dillard的数据，完成数据分析过程。具体来说，这个案例提供了实际数据分析的示例，包括使用SQL提取所需的数据，使用词云、地理地图和盒须图来可视化数据和离群值，通过聚类对数据进行分组的示例，以及使用交互式仪表板和叙述性故事来传达结果。我们的目标是使用您熟悉的软件工具来激发您对数据分析的兴趣，帮助您了解SQL和Tableau在查询，聚合，分析和可视化海量数据方面的巨大功能，同时建立自己的数据分析思维。

{"title":"Querying and visualizing financial data: A teaching case applying STEM skills","authors":"Yuxin Shan , Vernon J. Richardson","doi":"10.1016/j.jaccedu.2025.100978","DOIUrl":"10.1016/j.jaccedu.2025.100978","url":null,"abstract":"<div><div>Advanced technologies have dramatically changed the ways that accounting professionals collect, analyze and interpret data. Embracing the prevalent implementation of advanced technologies, accounting is moving towards a STEM discipline and requesting accounting students be equipped with emerging technologies. In response to the increasing requirements from the Association to Advance Collegiate Schools of Business (AACSB) and CPA exams on students’ data analytics skills, this case provides you an opportunity to complete the data analytics process by analyzing Dillard’s data using Structured Query Language (SQL) and Tableau. Specifically, this case provides an illustration of real-world data analysis, including the use of SQL to extract required data, the use of word clouds, geographic maps, and box-and-whisker plots to visualize data and outliers, an illustration of grouping data by clustering, and using interactive dashboards and narrative stories to communicate results. We aim to use software tools that you are familiar with to inspire your interest in data analytics, helping you understand the enormous power of SQL and Tableau to query, aggregate, analyze and visualize massive data as you build your own data analytics mindset.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100978"},"PeriodicalIF":0.0,"publicationDate":"2025-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144490835","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}

引用次数: 0

BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case 美丽的沐浴炸弹：一个标准的成本，定价和可持续发展报告案例

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-06-19 DOI: 10.1016/j.jaccedu.2025.100979

Tara M. Lambert , Amy Foshee Holmes

This case incorporates a mock consulting engagement with a real-world business to reinforce the concepts of standard costing and pricing which provides an ideal opportunity to explore sustainability-related issues. You will help the client identify Environmental, Social, and Governance (ESG) impacts to increase transparency for reporting in a competitive market scenario. In this case, you are introduced to BeYOUtiful Bath Bombs & More and asked to assess profitability for four inventory items, analyze the cost of adding a candle made from beeswax, and make recommendations for strategic planning. Implementation of this case study is designed for managerial or cost accounting courses where students are learning job costing, standard costing, pricing theories, and sustainable business practices. Learning objectives address the following competencies: determine and apply overhead to inventory items; calculate gross profit using retail and wholesale pricing; use Excel to analyze data; identify sustainability initiatives; and provide recommendations using written and oral communication.

本案例结合了与现实世界企业的模拟咨询合作，以加强标准成本和定价的概念，为探索与可持续性相关的问题提供了理想的机会。您将帮助客户识别环境、社会和治理（ESG）影响，以提高在竞争激烈的市场环境中报告的透明度。在这种情况下，你被介绍给美丽的沐浴炸弹&；More被要求评估四个库存项目的盈利能力，分析添加蜂蜡蜡烛的成本，并为战略规划提出建议。本案例研究的实施是为管理或成本会计课程设计的，学生们正在学习工作成本核算、标准成本核算、定价理论和可持续商业实践。学习目标涉及以下能力：确定和应用库存项目的间接费用；使用零售和批发定价计算毛利润；使用Excel进行数据分析；确定可持续发展措施；并通过书面和口头交流提供建议。

引用次数: 0

Austal: The downside of stock compensation 奥斯塔：股票补偿的缺点

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-06-14 DOI: 10.1016/j.jaccedu.2025.100980

Alyssa Ong , Andrea M. Scheetz

Austal is an Australian company with a subsidiary in the United States that constructs ships for the Navy. In 2023, three employees were indicted by the Department of Justice and charged by the Securities and Exchange Commission for fraud. The case describes how costs for Littoral Combat Ships were artificially lowered to boost earnings. The case also includes general background information on incentive compensation so that students can understand how it typically works, as well as the specifics of Austal’s variable compensation for its key management personnel. This allows for a discussion of how, in this case, incentive compensation was the primary driver for Austal USA’s president, director of Financial Analysis, and director of the LCS Program to commit fraud.

Austal是一家澳大利亚公司，在美国有一家子公司，为海军建造船只。2023年，三名员工被司法部起诉，并被证券交易委员会指控欺诈。该案例描述了濒海战斗舰的成本是如何被人为降低以提高收益的。本案例还包括激励性薪酬的一般背景信息，以便学生了解它的典型运作方式，以及Austal对其关键管理人员的可变薪酬的具体情况。在这种情况下，我们可以讨论激励性薪酬是如何成为Austal USA总裁、财务分析主管和LCS项目主管实施欺诈的主要驱动因素的。

引用次数: 0

Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆ 通过会计信息系统的专业技能认识到会计是一门STEM学科☆

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-06-04 DOI: 10.1016/j.jaccedu.2025.100970

Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte

This study examines the intersection of STEM (Science, Technology, Engineering, and Mathematics) technical skills and accounting, aiming to understand how Professional Skills in Accounting Information Systems (PSAIS) characterize the accounting as STEM field. The literature review includes 44 articles published in prominent accounting education journals, including the Journal of Accounting Education, Accounting Horizons, and Issues in Accounting Education. These articles were qualitatively analyzed to identify the PSAIS mentioned and their alignment with STEM principles. The PSAIS were then validated by academic and professional experts. The analyses revealed that PSAIS include advanced technological skills, such as knowledge of specialised software, data analysis, big data, and artificial intelligence. In addition, a solid understanding of mathematical and statistical concepts is considered crucial for interpreting and analyzing accounting information. The development of PSAIS is therefore key to characterizing accounting as a STEM discipline. These skills, which integrate scientific, technological, engineering, and mathematical dimensions, enable accounting professionals to meet the challenges of the digital age and technological advances. Our work contributions include an overview and research agenda, proposing a comprehensive analytic framework that categorizes accounting skills into STEM areas to guide future research and provide practical implications.

本研究考察了STEM（科学、技术、工程和数学）技术技能与会计的交集，旨在了解会计信息系统专业技能（PSAIS）如何将会计描述为STEM领域。文献综述包括发表在著名会计教育期刊上的44篇文章，包括《会计教育杂志》、《会计视野》和《会计教育问题》。对这些文章进行定性分析，以确定所提到的PSAIS及其与STEM原则的一致性。然后由学术和专业专家验证PSAIS。分析显示，PSAIS包括先进的技术技能，如专业软件知识、数据分析、大数据和人工智能。此外，对数学和统计概念的深刻理解被认为是解释和分析会计信息的关键。因此，PSAIS的发展是将会计定性为STEM学科的关键。这些技能整合了科学、技术、工程和数学维度，使会计专业人员能够应对数字时代和技术进步的挑战。我们的工作贡献包括概述和研究议程，提出了一个全面的分析框架，将会计技能分类为STEM领域，以指导未来的研究并提供实际意义。

{"title":"Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆","authors":"Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte","doi":"10.1016/j.jaccedu.2025.100970","DOIUrl":"10.1016/j.jaccedu.2025.100970","url":null,"abstract":"<div><div>This study examines the intersection of STEM (Science, Technology, Engineering, and Mathematics) technical skills and accounting, aiming to understand how Professional Skills in Accounting Information Systems (PSAIS) characterize the accounting as STEM field. The literature review includes 44 articles published in prominent accounting education journals, including the <em>Journal of Accounting Education, Accounting Horizons, and Issues in Accounting Education</em>. These articles were qualitatively analyzed to identify the PSAIS mentioned and their alignment with STEM principles. The PSAIS were then validated by academic and professional experts. The analyses revealed that PSAIS include advanced technological skills, such as knowledge of specialised software, data analysis, big data, and artificial intelligence. In addition, a solid understanding of mathematical and statistical concepts is considered crucial for interpreting and analyzing accounting information. The development of PSAIS is therefore key to characterizing accounting as a STEM discipline. These skills, which integrate scientific, technological, engineering, and mathematical dimensions, enable accounting professionals to meet the challenges of the digital age and technological advances. Our work contributions include an overview and research agenda, proposing a comprehensive analytic framework that categorizes accounting skills into STEM areas to guide future research and provide practical implications.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100970"},"PeriodicalIF":0.0,"publicationDate":"2025-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144204701","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}

引用次数: 0

Accounting education literature review (2024) 会计教育文献综述（2024）

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-05-16 DOI: 10.1016/j.jaccedu.2025.100969

Natalie Tatiana Churyk , Tim V. Eaton , Linda J. Matuszewski

This review of the accounting education literature includes 124 articles published during 2024 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 19 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2024. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2024 are tabulated in appendices categorized by instructional content area.

本会计教育文献综述包括2024年在五个会计教育期刊上发表的124篇文章：(1)会计教育杂志，(2)会计教育，(3)会计教育进展：教学和课程创新，(4)会计教育问题，(5)会计教育者杂志。我们通过组织和总结对2024年会计教育文献的贡献，更新了19个先前的会计教育文献综述。文章根据传统知识库分为五个部分：(1)课程与教学，(2)内容领域教学，(3)教育技术，(4)学生，(5)教师。对实证文章的研究方法进行了总结和描述。最后提出研究建议。按教学内容领域分类的附录中列出了2024年在同一五种期刊上发表的被分类为案例和教学资源的文章。

引用次数: 0

Staring into the abyss: Does accounting face a looming enrollment crisis? 凝视深渊：会计是否面临迫在眉睫的招生危机？

Q1 Social Sciences

Journal of Accounting Education

Pub Date : 2025-04-25 DOI: 10.1016/j.jaccedu.2025.100967

Erik S. Boyle , Marcus Burger , Rana Mazumder

Leaders in higher education have predicted that declining birth rates since 2008 will lead to an enrollment cliff in higher education in which enrollment rates, which have steadily increased for decades, will reverse directions. Because many university budget models are predicated on increases to tuition, changes to this model can be catastrophic for universities that fail to plan ahead. We review recent trends in accounting degrees awarded, both individually and in comparison to other business school and university degree awards, to better understand how accounting is positioned relative to other degrees in higher education in the lead-up to this enrollment cliff. We review public data from the National Center for Education Statistics and find that accounting degrees awarded in the United States have steadily decreased since 2015. This decrease has occurred across institution types and demographic characteristics, indicating that there are fundamental issues with accounting that need to be addressed. Although the profession has taken some initial steps to encourage more students into the field of accounting, such as making changes to licensure procedures and requirements and encouraging accounting programs to seek out STEM designation, more measures may be needed for the supply of accountants to keep pace with future expected demand.

高等教育的领导者们预测，自2008年以来不断下降的出生率将导致高等教育的招生悬崖，几十年来稳步增长的入学率将出现逆转。因为许多大学的预算模式都是建立在学费上涨的基础上的，对那些没有提前计划的大学来说，这种模式的改变可能是灾难性的。我们回顾了会计学位授予的最新趋势，无论是单独的还是与其他商学院和大学学位授予的比较，以更好地了解会计在导致这种招生悬崖的高等教育中相对于其他学位的定位。我们回顾了美国国家教育统计中心的公开数据，发现自2015年以来，美国授予的会计学位一直在稳步下降。这种减少发生在各种机构类型和人口特征之间，表明会计方面存在需要解决的基本问题。尽管该行业已经采取了一些初步措施来鼓励更多的学生进入会计领域，例如改变执照程序和要求，鼓励会计项目寻求STEM指定，但会计师的供应可能需要更多的措施来跟上未来的预期需求。

{"title":"Staring into the abyss: Does accounting face a looming enrollment crisis?","authors":"Erik S. Boyle , Marcus Burger , Rana Mazumder","doi":"10.1016/j.jaccedu.2025.100967","DOIUrl":"10.1016/j.jaccedu.2025.100967","url":null,"abstract":"<div><div>Leaders in higher education have predicted that declining birth rates since 2008 will lead to an enrollment cliff in higher education in which enrollment rates, which have steadily increased for decades, will reverse directions. Because many university budget models are predicated on increases to tuition, changes to this model can be catastrophic for universities that fail to plan ahead. We review recent trends in accounting degrees awarded, both individually and in comparison to other business school and university degree awards, to better understand how accounting is positioned relative to other degrees in higher education in the lead-up to this enrollment cliff. We review public data from the National Center for Education Statistics and find that accounting degrees awarded in the United States have steadily decreased since 2015. This decrease has occurred across institution types and demographic characteristics, indicating that there are fundamental issues with accounting that need to be addressed. Although the profession has taken some initial steps to encourage more students into the field of accounting, such as making changes to licensure procedures and requirements and encouraging accounting programs to seek out STEM designation, more measures may be needed for the supply of accountants to keep pace with future expected demand.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"71 ","pages":"Article 100967"},"PeriodicalIF":0.0,"publicationDate":"2025-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143870488","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}

引用次数: 0

首页上一页

下一页尾页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

Journal of Accounting Education

全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.

﹀