Journal of Accounting Education最新文献

International transfer pricing and tax compliance are currently receiving a great deal of attention among tax policy makers and multinational enterprises (MNEs). In particular, the OECD Action Plan on Base Erosion and Profit Shifting (OECD, 2013) and subsequent updates to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD, 2017; OECD, 2022) have driven a shift among MNEs toward more compliance-based transfer pricing strategies. One of the significant challenges for MNEs relates to the international transfer pricing for intra-group services based on the OECD Guidelines, Chapter VII. This intra-group transaction is subject to massive attention from tax authorities as service cost allocations between MNE group companies are often significant due to highly centralized intra-group service arrangements. Current cost accounting textbooks largely ignore the implications of tax regulation for intra-group service cost allocations. This case study develops your critical thinking skills, particularly regarding how to determine tax-compliant transfer prices for intra-group services in accordance with OECD Transfer Pricing Guidelines, Chapter VII, and the arm’s length principle. Furthermore, it enhances your ability to reflect on the implications of tax regulation for cost and management accounting.

Coffee cultivation is a significant cause of deforestation, water shortages, and loss of habitat for migratory bird species in Central America. Coffee, however, is also one of the few viable industries providing employment to the region. Café Solar® embodies the vision of the founders to address a complex set of issues haunting the coffee industry in Honduras. Drawing from the experience and expertise of ornithologists, engineers, academics, coffee farmers, women activists and an array of partnerships, the nonprofit Mesoamerican Development Institute (MDI) developed innovative sustainable practices for coffee cultivation and processing. Further, in collaboration with the Fair-Trade cooperative, Cooperativa Mixta Subirana Yoro Limitada (COMISUYL), MDI translated the vision into strategy through its for-profit affiliate, MDI Honduras. The case includes specific areas in managing a sustainable enterprise, including creating a sustainable coffee value chain, and the application of budgeting and cash flows in supporting financial viability. Crucial to success was the creation of a brand that attracted a network of global customers desirous of Fair Trade and sustainable coffee. Hence, the case highlights opportunities, problems, and constraints to sustainability in the coffee industry in alignment with United Nations Sustainable Development Goals (UN SDGs). The case was tested in three class sessions (with 45 MBA/MS Accounting students) and was found to meet the pedagogic goals set for the case.

The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the COVID-19 pandemic, as well as the learning dimensions of DL compared to TL. The sample includes 782 responses from six countries (France, Jordan, Oman, Qatar, Tunisia, and the UK). In accordance with prior studies, we construct a questionnaire that explores the perceptions of students regarding the TL-to-DL transition process and the learning dimensions of DL vs. TL. The majority of respondents believe that the DL transition process, due to the pandemic, has generated concerns to some extent in all countries. However, in terms of the dimensions of DL vs. TL, significant differences exist between the perspectives among the countries, which provides insights regarding the pandemic’s effect on our educational systems and a more accurate picture of universities’ educational performance. Our results raise important questions regarding the TL system in place before the crisis, as well as highlighting the importance of using technology to deliver educational services. This study provides cross-country evidence, from the perspective both of developed and developing countries, on the impact of the pandemic on students’ learning habits and educational methods.

Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups (PreCerts v. PostCerts) in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (PreCerts) chose extrinsic factors more often than their PostCert counterparts. For example, PreCerts chose a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree (PostCerts) tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.

The objective of this paper is to provide an introduction to high-quality, practical, and evidence-based instructional resources from medical educators that can be adapted and adopted by accounting educators. The American Accounting Association (AAA) Pathways Commission Final Report set a goal of accounting becoming a learned profession by 2036. An AAA Presidential Scholar has advised that the achievement of this goal will require collaboration with other academic areas inside and beyond the business school. Responding to this call, this paper identifies a subset of Association for Medical Education in Europe (AMEE) Medical Education Guides that are relevant to accounting educators interested in problem-based learning (PBL), team-based learning (TBL), peer assisted learning (PAL) and reflection. Other opportunities for application of the medical resources to faculty responsibilities in teaching, research and service are shared to encourage accounting educators to learn from a well-established learned profession.

This paper describes an easy-to-implement service learning project developed to enhance the coverage of costing concepts in an introductory Managerial Accounting course. The course-specific assignment utilizes an entrepreneurial scenario which requires students to examine the viability of opening a sandwich stand in the student union. Students actively gather cost data for their business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the service learning assignment enhances students’ understanding of key managerial accounting concepts. More specifically, improvements in mean post-test scores proved significantly higher in the experimental group after completion of the service learning activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in service learning by helping others less fortunate and that the project encouraged them to think entrepreneurially.

This case story is based on a real conversation between two auditors as one wrestles with the idea of leaving their job and trying to commit their own fraud. This case can be used to initiate discussion of strengths and weaknesses of audit evidence, explore the components of the Fraud Triangle along with other factors and discuss the ethical dilemmas that many may face in their professional careers. The story highlights the ethical dilemma and the rationalization process of one party while also discussing their perceived ability to commit a crime and cover it up. As the two experienced auditors discuss the scheme, they discuss the very real weaknesses in how auditors perform their tasks and how audit evidence can be manipulated and circumvented by capable and determined parties. The epilogue of this story contains a further discussion of other unintended consequences of choosing a life of deception and fraud.

This case helps you to apply the concept of accrual accounting to a real-world situation and to understand the intertemporal effects of accruals on financial statements. It helps you to understand the importance of recording the economic substance of transactions rather than their mere form. In analyzing the case, you develop skills to research FASB Codification, identify applicable accounting standards, and use them to make professional judgments. You need to determine whether Toshiba’s accounting treatment is conceptually sound and whether it represents a faithful depiction of the Company’s economic reality. The case assignment improves your ability to think critically, work in groups, reach rational conclusions, and convincingly communicate them.

Data analytics offers unprecedented new tools to find barriers to retention, progression, and graduation (RPG) (Wright, McKay, Hershock, Miller & Tritz, 2014), a key metric for college success. Stakeholders logically identify high DFW rate courses and attempt to reduce non-progression in gateway courses. This study investigates whether DFW rates in a gateway accounting course correlates with weaker graduation rates. In a study of 3667 business majors, those not passing the first upper-level accounting course for the major (“D” and “F” are not passing at study school), Intermediate Accounting I, were compared to the rest of the business majors over a 36-semester period, controlling for cumulative GPA, hours enrolled, and age. The graduation rates for students with a DFW in Intermediate Accounting I were comparable to all other business majors, although graduation took on average one added semester, with the delay concentrated in older students.

Understanding how auditors assess the design of controls can be challenging. In this case, you will assess and document the design of internal controls for the sales process of your client, Only Reliable Parts and Supplies, Inc. In Part 1, you will prepare a flowchart for the client’s sales process and evaluate the design of controls for this process based on a transcript of an interview of the client’s controller. After evaluating the process, you will prepare a written memo that summarizes your findings. After completing Part 1, information about the client’s plans to automate the sales process will be provided for you to complete Part 2. In Part 2, you will evaluate the client’s planned automation of the sales process and consider how your assessment in Part 1 is affected by the planned changes.