Journal of Accounting Education最新文献

This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting education context. Both modes of team-based explanation, written or video, seem to enhance conceptual and transfer knowledge among weaker and moderate-performing students. When viewed as an interconnected and indivisible process, the video explanation mode appears more beneficial for top-performing students’ conceptual knowledge development than the written explanation mode. The team-based video explanation mode also appears to be the preferred method for developing teamwork skills, while both modes are perceived as beneficial for developing communication skills. Overall, the video mode of a team-based explanation assessment for learning appears to be the favored choice, as it facilitates whole-class knowledge development while also allowing greater opportunities for students’ teamwork and communication skills development in a competency-based education context.

The COVID-19 pandemic generated a switch from in-person to online learning. Using data from four academic years and two related disciplines (Management accounting and Performance measurement and control), we analyzed the impact of medium-term and exclusive online learning on student engagement, learning outcomes, and student perception of online learning. The sample consisted of four groups of undergraduate accounting students (a total sample of 415 students) from the most important university of economics in Romania. We applied paired t-tests and independent t-tests, correlation measures, and principal component analysis. The results showed a decline in learning outcomes from one discipline to another (seminar scores, exam results), and a decline for one discipline (Performance measurement and control) over a three-year period. Also, a weaker student engagement during the second year of the pandemic indicated that the passage of time highlighted the disconnect between students and the academic environment. Surprisingly, student engagement and learning outcomes were not correlated with two measures of student satisfaction (cognitive stimulation and convenience). It appears that student satisfaction with online learning remained at a high level despite an increased risk of academic failure. Unsurprisingly, there was a rebound in academic performance when classes switched to in-person education in the spring of 2022. Our results have implications for the future design of online and blended learning in universities.

The issue of whether a financial instrument should be accounted for as a debt or equity has always been an area where accountants are required to interpret the relevant accounting standards and make the necessary judgments. Given evidence of increasing capitalization of compound financial instruments, a type of hybrid securities, on various stock exchanges, it has become more important to understand the accounting of such financial instruments. We base this case on the issuance of mandatory convertible bonds by Singapore Airlines Limited (SIA) to raise funds. This case provides an opportunity for you to examine the accounting issues surrounding the issuance of such financial instruments.

Cognitive ability plays a key role in the success of accounting professionals. The development of this cognitive ability (i.e., critical thinking, reflective judgment, problem-solving) in accountants falls heavily on higher education. To address the limited investigation of cognitive ability in accounting students, this research seeks to better understand cognitive development in accounting education via an empirical study. The study attempts to expand the current discussion of student cognitive ability by exploring the relationship between students’ cognitive ability and academic performance by developing hypotheses focused on both lower-level memorization and higher-level analytical assignments. Data from accounting students attending a major university in the United States support the positive link between measures of cognitive ability (i.e., reflective judgment) and both overall course grades and data analytics assignment grades. These results suggest that accounting education needs to go beyond testing within the multiple-choice paradigm and shift the focus to descriptive, diagnostic, predictive, and prescriptive data analytics assignments. Further, this research provides a path forward for educators attempting to prepare today’s graduating accounting students for their future careers.

This paper describes an instructional approach and exercises to introduce a data analytics tool into an existing course that covers relational databases and structured query language (SQL). SQL and relational databases are traditional topics in many AIS classes and are frequently taught with established technologies such as Microsoft Access. With the onset of newer data analytics tools, educators are faced with the challenge of incorporating emerging technologies while still covering basic foundational concepts. In this paper, we position SQL as the mental model for learning the data preparation and data blending features of a popular analytics tool, Alteryx. We split the traditional SQL content from our course into four increments that increase in complexity. For each increment, we use a multi-step approach to first develop students’ mental model of the SQL query code and then apply the mental model to the new environment of Alteryx. For each increment, students solve the same set of problems in SQL and Alteryx, so that the understanding of SQL eases the transition to Alteryx, and the practice in Alteryx reinforces the understanding of SQL.

Certified Public Accountant (CPA) certification is an important measure of professional achievement and a critical element to advancement in the accounting profession. The CPA exam is rigorous, with lower pass rates relative to other professional exams, and even lower pass rates for historically disadvantaged groups. Thus, a key policy question is how to improve candidates’ performance on the CPA exam. In this paper, we examine the role that environmental (community segregation, socioeconomic status, and education and income gaps) and other factors representing opportunity play in CPA exam performance. The results of univariate analysis across various demographic and opportunity factors and those of multivariate models indicate that opportunity influences exam performance of all candidates and differently so for the disadvantaged groups. Finally, we offer recommendations for programs to help meet the profession’s need for an increasing number of qualified CPAs and its diversity and inclusion goals.

Both professionals and academics have called for changes to the accounting curriculum over the past 20 years, and more recent research (e.g., Albring & Elder, 2020) has asked schools to share not only their curriculum changes but also the motivations for these changes. This paper responds to these calls by not only providing the results of and rationale for an accounting curriculum change but also sharing the research and processes that supported the change. The six-step process employed in this paper was used to review and revise the Master of Accountancy (MAcc) curriculum at a mid-size Florida university with a strong emphasis on career preparation and student success on the CPA Exam. The results and resources presented include benchmarking curriculum analyses (e.g., tracks offered, number of courses by type, required versus elective courses), techniques for sharing benchmark information with stakeholders, and internal and external stakeholder surveys. Although some resources may be of immediate use “as-is,” it is more likely that schools will be able to enhance, refine, or alter the processes to align with the particular needs and objectives of their stakeholders.

This study aims to help audit educators determine how, where, and to what extent audit data analytics (ADA) should be integrated into existing auditing curriculum to better prepare students for the auditing profession. We interview early-career auditors to understand their experience with ADA and add their perspective to the literature on audit curriculum changes. This group performs many of the tasks where ADA techniques would be applied and can provide valuable insight to audit educators based on their work experience and recent completion of auditing and/or data analytics courses. Responses indicate that early-career auditors rely more routinely on traditional ADA tools (e.g., Excel) and that the use of advanced ADA tools (e.g., Power BI and Alteryx) is relatively limited. Furthermore, firm-provided training on advanced ADA tools focuses on navigating tools rather than interpretation of ADA output. We also find that, regardless of the ADA tool used, the skillset used most frequently is interpretation of ADA output to identify anomalies and determine the impact on audit testing, which could be emphasized in existing audit courses. Most participants expressed that rather than removing content from the audit course to make room for data analytics, faculty should integrate ADA within existing content, encouraging audit educators to change how they teach, rather than what they teach. Specifically, faculty can provide hands-on examples of ADA to supplement lectures on existing topics or assign case studies that use ADA tools. These findings have implications for immediate changes to integrate ADA into auditing courses that are more manageable than a complete overhaul of the audit curriculum.

This case introduces you to the use of data analytics in accounting for purposes of identifying irregularities in a large data set of invoices using Microsoft Power BI. The goal of this case is two-fold. First, the case provides you a guided approach to navigating Power BI at the beginner level. Second, the case serves as an introduction to the use of data analytics in an auditing context for purposes of identifying irregularities in a large data set of invoices. You will evaluate the data set according to Benford’s Law and create an interactive “dashboard” visualization to present the results of your analysis to a supervisor. Additionally, you will document your findings in a written report according to professional auditing standards. We provide evidence of case efficacy in both a graduate-level fraud auditing course as well as an undergraduate accounting information systems (AIS) course with a data analytics focus. The case is suitable as an introductory data analytics assignment in any course with an auditing, fraud, forensics, AIS, or data analytics focus where students have little or no prior experience with Power BI. The case may also be used as an introduction to Benford’s Law as students are not required to have prior experience with Benford’s Law in order to complete the assignment.

This study aims to explore how a blended case-based learning approach can enhance students' learning towards accounting for sustainability. A case study was applied to provide insights into students' learning in a postgraduate course concerning material flow cost accounting. Data were collected from three sources: 51 learning journals from 17 students, a video recording from an online session, and six in-depth interviews. The findings provide evidence on learning outcomes, including both knowledge and professional skills (critical thinking, teamwork, and communication skills) towards sustainable development. Three elements of blended case-based learning—student characteristics, educator roles, and design features—are shown to be crucial for learning in accounting for sustainability. Practical implications for accounting educators are discussed.