Pub Date : 2025-03-01Epub Date: 2025-01-29DOI: 10.1016/j.jaccedu.2025.100953
Phil Hancock , Jac Birt , Paul De Lange , Carolyn Fowler , Marie Kavanagh , Lorena Mitrione , Michaela Rankin
This study investigates student experiences and perceptions of online and face-to-face assessments. Focus groups were conducted with students at three Australian universities to understand their experiences of online examinations. Student perceptions and experiences of online examinations were mixed. Benefits include better reflecting workplaces and being able to complete the examination at a time that suited them. Whilst many students found taking online assessments at home less stressful, others felt they were less likely to perform well when compared to assessments on campus. Students also identified several challenges with online assessments. Students experienced stress due to failing technologies; needed additional time required to ‘write’ examinations; experienced feelings of isolation; and perceived that questions might be harder to prevent cheating.
{"title":"Students’ perceptions of different assessment modes and student experience","authors":"Phil Hancock , Jac Birt , Paul De Lange , Carolyn Fowler , Marie Kavanagh , Lorena Mitrione , Michaela Rankin","doi":"10.1016/j.jaccedu.2025.100953","DOIUrl":"10.1016/j.jaccedu.2025.100953","url":null,"abstract":"<div><div>This study investigates student experiences and perceptions of online and face-to-face assessments. Focus groups were conducted with students at three Australian universities to understand their experiences of online examinations. Student perceptions and experiences of online examinations were mixed. Benefits include better reflecting workplaces and being able to complete the examination at a time that suited them. Whilst many students found taking online assessments at home less stressful, others felt they were less likely to perform well when compared to assessments on campus. Students also identified several challenges with online assessments. Students experienced stress due to failing technologies; needed additional time required to ‘write’ examinations; experienced feelings of isolation; and perceived that questions might be harder to prevent cheating.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100953"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2025-03-01Epub Date: 2025-01-27DOI: 10.1016/j.jaccedu.2025.100952
Alan Reinstein , Leigh Rosenthal , Greg Trompeter
Based on an actual fraud consulting engagement, this case study begins when the owner of the Belding Party Store noticed that lottery ticket sales were increasing but lottery cash flows were decreasing. We present our findings from piloting the case with graduate and undergraduate students from 2021 through 2023. The case requires students to apply forensic accounting and auditing techniques to ascertain: (1) whether some of the store employees defrauded its owner of lottery ticket revenues; (2) which internal control weaknesses should have alerted the owner of this potential fraud; (3) how to improve internal controls to minimize future fraud; and (4) how to measure the extent of the fraud. Students received three documents: (1) the case; (2) flowcharts of Belding’s internal processes; and (3) an Excel workbook containing the source documents necessary to determine the nature of the fraud and calculate the damages. They also completed pre- and post-surveys to measure how much they learned from solving the case.
{"title":"Belding party store lottery fraud: Detecting lottery fraud","authors":"Alan Reinstein , Leigh Rosenthal , Greg Trompeter","doi":"10.1016/j.jaccedu.2025.100952","DOIUrl":"10.1016/j.jaccedu.2025.100952","url":null,"abstract":"<div><div>Based on an actual fraud consulting engagement, this case study begins when the owner of the Belding Party Store noticed that lottery ticket sales were increasing but lottery cash flows were decreasing. We present our findings from piloting the case with graduate and undergraduate students from 2021 through 2023. The case requires students to apply forensic accounting and auditing techniques to ascertain: (1) whether some of the store employees defrauded its owner of lottery ticket revenues; (2) which internal control weaknesses should have alerted the owner of this potential fraud; (3) how to improve internal controls to minimize future fraud; and (4) how to measure the extent of the fraud. Students received three documents: (1) the case; (2) flowcharts of Belding’s internal processes; and (3) an Excel workbook containing the source documents necessary to determine the nature of the fraud and calculate the damages. They also completed pre- and post-surveys to measure how much they learned from solving the case.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100952"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129471","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 : 2025-03-01Epub Date: 2024-12-06DOI: 10.1016/j.jaccedu.2024.100949
Dale L. Flesher , John P. Walker , Tonya K. Flesher , Susanne O’Callaghan
Dr. Clara C. Lelievre was the first woman to pass the Alabama CPA Examination and a long-time faculty member at the University of Cincinnati. Through her teaching, she inspired many doctoral students, men as well as women, to take an interest in accounting history, social accounting, and diversity (especially gender issues and work life balance) in the profession. Through her classes and her work with the American Woman’s Society of CPAs and the American Society of Women Accountants, she influenced many young women to go into the accounting profession. As a prolific author publishing in The Woman CPA, she served as an exemplar to other women accountants. She influenced the formation of the Gender Issues and Worklife Balance Section of the American Accounting Association.
Clara C. Lelievre博士是第一位通过阿拉巴马州注册会计师考试的女性，也是辛辛那提大学的长期教员。通过她的教学，她激励了许多博士生，无论男女，对会计历史，社会会计和职业多样性（特别是性别问题和工作与生活的平衡）感兴趣。通过她的课程以及她在美国女性注册会计师协会和美国女性会计师协会的工作，她影响了许多年轻女性进入会计行业。作为一名多产的作者，她出版了《女注册会计师》一书，她是其他女会计师的榜样。她影响了美国会计协会性别问题和工作生活平衡部门的成立。
{"title":"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","authors":"Dale L. Flesher , John P. Walker , Tonya K. Flesher , Susanne O’Callaghan","doi":"10.1016/j.jaccedu.2024.100949","DOIUrl":"10.1016/j.jaccedu.2024.100949","url":null,"abstract":"<div><div>Dr. Clara C. Lelievre was the first woman to pass the Alabama CPA Examination and a long-time faculty member at the University of Cincinnati. Through her teaching, she inspired many doctoral students, men as well as women, to take an interest in accounting history, social accounting, and diversity (especially gender issues and work life balance) in the profession. Through her classes and her work with the American Woman’s Society of CPAs and the American Society of Women Accountants, she influenced many young women to go into the accounting profession. As a prolific author publishing in <em>The Woman CPA</em>, she served as an exemplar to other women accountants. She influenced the formation of the Gender Issues and Worklife Balance Section of the American Accounting Association.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100949"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129472","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 : 2025-03-01Epub Date: 2025-01-06DOI: 10.1016/j.jaccedu.2025.100951
Ahmad Mohamad Abdo-Salloum , Hasan Yousef Al-Mousawi
This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.1 Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.
{"title":"Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula","authors":"Ahmad Mohamad Abdo-Salloum , Hasan Yousef Al-Mousawi","doi":"10.1016/j.jaccedu.2025.100951","DOIUrl":"10.1016/j.jaccedu.2025.100951","url":null,"abstract":"<div><div>This study addresses the impact of Artificial Intelligence (AI) on accounting education and practice, highlighting the need for curriculum updates in Lebanese universities. It assesses accounting students’ readiness for AI adoption in their courses by examining factors such as their technology readiness, their digital literacy, and their information literacy, as well as the perceived ease of use and usefulness of the technology itself. The study surveyed 528 accounting students from seven Lebanese universities, analyzing data using SPSS 24 and Smart PLS 4. Results indicate that accounting students are generally inclined to adopt AI in their future careers and possess basic digital skills. The research found that perceived ease of use and perceived usefulness mediate the relationship between technology readiness and AI adoption.<span><span><sup>1</sup></span></span> Additionally, information literacy was found to predict AI adoption, while digital literacy did not show a significant effect. The findings emphasize the importance of integrating AI-based accounting courses into traditional curricula to better prepare students for the evolving demands of the profession. This research contributes to understanding the factors influencing AI adoption in accounting education and provides insights for curriculum development in Lebanese universities.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100951"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143129333","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 : 2025-03-01Epub Date: 2024-11-15DOI: 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.
{"title":"How a color-based teaching method has lifted grades for first-year accounting students","authors":"Mark Bracken Wilson","doi":"10.1016/j.jaccedu.2024.100934","DOIUrl":"10.1016/j.jaccedu.2024.100934","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"70 ","pages":"Article 100934"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142658316","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 : 2024-12-01Epub Date: 2024-08-28DOI: 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.
{"title":"STEM designation for accounting programs: Insights from accounting department directors","authors":"Valerie Simmons , Gregory Kogan , Douglas M. Boyle , Richard C. O’Hara","doi":"10.1016/j.jaccedu.2024.100919","DOIUrl":"10.1016/j.jaccedu.2024.100919","url":null,"abstract":"<div><p>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 <em>gaining</em> 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.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100919"},"PeriodicalIF":0.0,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142088482","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 : 2024-12-01Epub Date: 2024-10-02DOI: 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.
{"title":"Teaching accounting in the era of ChatGPT – The student perspective","authors":"Charlotte Haugland Sundkvist , Ellen M. Kulset","doi":"10.1016/j.jaccedu.2024.100932","DOIUrl":"10.1016/j.jaccedu.2024.100932","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100932"},"PeriodicalIF":0.0,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142417550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-12-01Epub Date: 2024-10-17DOI: 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.
{"title":"Workbook design and controls: A framework","authors":"Thomas Zeller, Erin Dingrando, Danielle Booker","doi":"10.1016/j.jaccedu.2024.100933","DOIUrl":"10.1016/j.jaccedu.2024.100933","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100933"},"PeriodicalIF":0.0,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142444590","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 : 2024-12-01Epub Date: 2024-09-12DOI: 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.
{"title":"Was it miss appropriate in the theater with the cash register? An employee fraud case","authors":"Dawna Drum , Jamie Hoelscher","doi":"10.1016/j.jaccedu.2024.100929","DOIUrl":"10.1016/j.jaccedu.2024.100929","url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100929"},"PeriodicalIF":0.0,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142172542","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 : 2024-12-01Epub Date: 2024-09-30DOI: 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.
{"title":"Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities","authors":"Mayada A. Youssef , Moawiah Awad Alghizzawi , Faozi A. Almaqtari , Heba El-Sayed , Esam Moustafa","doi":"10.1016/j.jaccedu.2024.100930","DOIUrl":"10.1016/j.jaccedu.2024.100930","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"69 ","pages":"Article 100930"},"PeriodicalIF":0.0,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142356897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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