Journal of Accounting Education最新文献

The development of teamwork skills for future employability has been noted as a critical skill that graduates require. This paper reports on best practices for the assessment of group work and the development of teamwork skills. We explore distinctions between ‘in-class versus take-home’, ‘multiple choice versus essay style’ and ‘online versus paper-based’ group assessments. Interviews were conducted with 21 key stakeholders involved with two final-year financial accounting units at an Australian university. Overall, we find that students perceive value from a variety of group assessment types throughout their degree for the development of teamwork skills. Benefits and challenges relating to various group assessment types are presented. We tabulate our best practices for group assessment tasks and offer techniques to improve the effectiveness of group assessments in developing teamwork skills.

The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.

Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.

This review of the accounting education literature includes 112 articles published during 2021 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 16 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2021. 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 2021 are tabulated in appendices categorized by instructional content area.

Grit has become a buzzword in business, with academic research and popular press purporting that grit may be a better determinant of success than even talent or IQ. The contention is that the greater an individual’s “grittiness” the better their ability to work strenuously toward challenges and to maintain effort and interest over time, which results in success. Accounting courses are broadly considered to be difficult courses and a type where students’ grit would likely aid performance. We investigate whether grit is associated with academic performance in accounting courses, while controlling for learning strategies and motivation. Using survey data from multiple courses throughout the accounting curriculum, we find that grit is positively associated with both short-term and long-term academic performance, although the strength of association varies among the grit measures. Our results suggest instructors should consider grit as a trait positively associated with performance in accounting courses and highlights three popular measures available for assessing grit.

The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (VZFEI), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization of state resources made it possible in a short time to train a large number of financial specialists necessary for the implementation of ambitious plans for the country’s industrialization.

The VZFEI was not only a successful educational organization but also a pioneer in the process of institutionalization of correspondence accounting education in the USSR. The new institutional form of accounting education was created during the struggle of the new Soviet ideology with the old bourgeois ideology. Based on Louis Althusser's sociology of education and Hardy's framework of power, the authors explain the role of correspondence accounting education as an ideological apparatus of the Soviet state from 1929 to 1939.

The ability of accounting students to apply skills beyond traditional accounting in a thoughtful and analytical way is becoming increasingly important, especially in fraud detection and forensic accounting. This case provides an opportunity for students to use critical thinking and problem-solving skills in applying accounting knowledge to a supplier-customer commercial damages litigation matter. Students are provided with a fact pattern of a supplier-customer relationship where they analyze issues related to commercial damages stemming from sources common in real world forensic accounting cases. Students evaluate the facts, which include not only financial data but also interviews with key personnel of parties to the legal action, and demonstrate an understanding of the issues involved in the case through responses of questions regarding overriding forensic accounting and professional practice issues. Students will also prepare a written commercial damages report demonstrating the ability to effectively communicate their analyses.

This study, employing the simplified Theory of Reasoned Action (TRA), investigates student beliefs that influence their attitudes and subjective norms, leading them to not choose the accounting profession in Sweden. Questionnaires were sent electronically to first-year and second-year university students, and, after applying the exclusion criteria, the sample size comprised 228 students. The results reaffirmed the simplified TRA model and revealed that both behavioral (no personal interest in accounting, a boring profession, and higher salaries in other occupations) and normative beliefs (the influence of teachers and peers), through personal attitudes and subjective norms, influenced students’ decision to avoid the accounting profession. The findings suggest that accounting departments and business school faculties should recruit professional accountants and invite Swedish professional accounting bodies to create supportive activities that will motivate and help students learn more about the profession. Furthermore, accounting teachers should be more practical and equipped with engaging pedagogical techniques, and mandatory internships and seminars should be included in the school curriculum. It is also suggested that these implications should be positively communicated through social media.

This study presents current information about U.S. research-focused nontraditional doctoral accounting programs, including overarching program issues, program specifics, and accomplishments of program graduates. Based on online information regarding 19 programs, a survey of 15 program directors, and data collection regarding a sample of program graduates, the findings suggest (a) rapid growth in this premium-priced, typically three-year program market, with 14 new programs since 2013; (b) a strong academic and/or applied research orientation in these programs; (c) challenges related to program cost, faculty workload, and competing demands for student time (that can increase program length); (d) over 100 students currently enrolled in these programs who are focused on academic accounting careers; (e) two different models of offering accounting content (dissertation-only model versus a more comprehensive model with accounting courses and often an accounting concentration); (f) a mix of internal and external program faculty and frequent use of overload compensation for faculty; and (g) evidence that many graduates (who typically are CPAs with prior teaching experience) are achieving success in securing academic positions at institutions apparently with a balanced focus on teaching and research, being promoted, and publishing in notable academic journals. We hope that this analysis is helpful to prospective students, those managing or teaching in nontraditional doctoral accounting programs, and those hiring or considering hiring graduates of these programs.