Journal of Accounting Education最新文献

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

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

Accountants are frequently called upon to use their financial and analytical skills to assist other professionals. In this case, you will take on the role of an accountant called upon to assist an attorney who is providing free legal advice to a client. The case, based on actual events, involves inappropriate amortization by a lender of a 15-year installment note. Additionally, the borrower missed multiple payments and made extra payments attempting to “catch-up.” After 22 years, the borrower is still making payments and wonders when payoff will be achieved. This case provides you the opportunity to review and correct an amortization schedule for an installment note, thereby gaining an understanding of the impact of compounding interest and missed payments on the life of the note. Additionally, the case provides the opportunity to communicate your findings in a memo to a professional who is not an accountant.

This study examines student performance in the principles of financial accounting course at a comprehensive, AACSB accredited, midwestern University to assess several issues raised and being directly addressed through a Diversity, Equity, Inclusion, and Belonging (DEIB) initiative. It is framed within a high-quality, archival dataset constructed by the University to support data analytic, evidence-based decisions, to inform student initiatives aimed at closing educational opportunity gaps. The examined course is the only business course supported by a supplemental instruction program that targets traditionally difficult University courses (failure rates exceeding 25%). Our empirical analysis is conducted within the context of pre- and post-COVID19 timeframes with this disruption deemed as a moderating factor. Final course grades, gender identification, academic major, race, and international student status were examined to investigate grade performance differences, if any, between the two timeframes, while concentrating on distinct DEIB population demographics. We find that students of color and female students underperformed in the core accounting course, which impedes their progress towards the chosen major. No evidence was found for an academic achievement difference based on the international student status. In addition, first-generation students’ performance does not differ from that of their peers, despite ongoing concerns of lack of confidence and resources this cohort possesses. Last, female students’ performance improved post- pandemic, while other minority groups did not experience any changes in course success rates.

The delivery mode of accounting education has become increasingly important, especially following the COVID-19 pandemic. This study employs General Systems Theory to examine accounting students’ satisfaction with various delivery modalities, comparing pre- and post-pandemic course delivery, effectiveness, and instructional support. A survey of 164 undergraduate and graduate students during Spring 2021 suggests a preference for face-to-face learning among four-year accounting majors. Associate degree-seeking participants showed higher satisfaction with online asynchronous delivery, while graduate students favored online synchronous modality. Accounting majors indicated that their online accounting instructors perceived less concern for their success and provided less effective feedback than a face-to-face accounting class. Based on these findings, academic institutions should continue offering face-to-face courses for accounting majors and enhance online delivery through targeted online course instruction training initiatives.

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

Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.

This review of the accounting education literature includes 120 articles published during 2023 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 18 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2023. 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 2023 are tabulated in appendices categorized by instructional content area.

After years of debate, the FASB recently formalized the authoritative financial reporting guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the appropriate financial accounting treatment and assess the reporting implications for Bitcoin using FASB’s authoritative guidance. The modular nature of the case allows students to address these requirements for three different clients: a Bitcoin miner, a Bitcoin trader, and a retailer that accepts Bitcoin as payment. As students complete the case, they are required to think critically about how the new guidance affects each client. Several features of the case allow instructors to adjust the level of difficulty so that they can create case assignments that are appropriate for both undergraduate and graduate accounting classes. Students who completed the case report that they found it to be realistic, interesting, and challenging.