Journal of Accounting Education最新文献

This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university. Results show that, in comparison to a group with only lecture intervention, students exhibited improved community engagement perception, sustainability awareness, and data analytics competency in both Tableau and Power BI, following the lecture plus experiential service learning intervention. Using Kolb’s four-stage experiential learning cycle as the underlying conceptual framework, further analyses of the feedback from both students and host partners illuminate the ways in which experiential service learning has helped to impact learning. Our findings suggest the value relevance of leveraging experiential service learning within an accounting course toward improving students’ development in areas outside the core curriculum. Results of this study could be of interest to accounting educators as they contemplate the efficacies of incorporating experiential-based service learning projects to elevate students’ proficiencies in the increasingly important areas of sustainability, civic awareness and data analytics.

The emergence of big data and analytics has motivated the audit profession to incorporate additional business analytical procedures into existing auditing processes. In response, educators must find ways to integrate data analytics into existing audit curriculum to prepare students for the audit profession. One possible way to integrate analytics into the audit curriculum is to supplement the teaching of traditional audit topics with data analytics case studies. The purpose of this paper is to describe a teaching case that integrates the auditing topics of inventory and fraud with basic data analytics. We develop a teaching case motivated by practice that describes an Excel-based fraud related to the audit of inventory. As Excel remains a common tool for accounting analytics, as well as a common format for data exchange between the auditor and client, the case begins with data analysis using Excel. After completing the initial Excel analysis, you perform a similar analysis using a more advanced analytics tool (Alteryx), which provides you an opportunity to use a new tool to detect the spreadsheet irregularities. The case concludes with you assessing the advantages and disadvantages of Alteryx versus Excel. As the context of this case is the audit of inventory, the case is especially suited for use in an audit class when covering the financial statement area of inventory. Alternatively, this case can be used in an accounting analytics class to introduce advanced analytics tools using a real-world audit setting.

The quantity and quality of research articles required to attain tenure or to be promoted in accounting is not always known and evolves over time. To help add clarity to this dilemma, this study evaluates the quantity and quality of publication records for faculty who successfully achieved tenure or promotion at universities offering Ph.D. and/or Masters programs in accounting. Quality of publication was determined based on a number of metrics including the Australian Business Dean’s Council journal list (ABDC), which is now widely used for tenure and promotion decisions as well as for accreditation purposes, and the BYU rankings of accounting journals. We are one of the first empirical studies to use the ABDC to determine research quality. Our analysis shows that for tenure decisions, accounting faculty at Ph.D. granting institutions publish, on average, fewer articles than accounting faculty at Masters universities, but those published articles are at much higher quality journals. In addition, both tenured and promoted faculty at private universities publish significantly more in high quality accounting journals than faculty at public universities. Collectively, our results indicate that research quality and quantity differ between universities that grant Ph.Ds. in accounting and those that only offer a Masters degree in accounting, and between public and private universities. More importantly, our research provides quantity and quality expectations for tenure and promotion cases that can be used by accounting faculty, administrators, and external reviewers across different types of universities. Given that our results are based on historical data and tenure/promotion requirements tend to continually increase over time, this study’s results should only be used as a guide for future tenure and promotion cases.

This review of the accounting education literature includes 109 articles published during 2022 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 17 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2022. 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 2022 are tabulated in appendices categorized by instructional content area.

Many accounting professionals believe that there exists a gap between employer expectations and classroom learning, and that establishing a successful accounting advisory board can bridge this gap (Ahmed, 2019, Johnson, 2014, Norman and Bagranoff, 2019, Siegel et al., 2010, Stevenson et al., 2016). This study aims to investigate the practice of accounting advisory boards in accounting departments, examining the activities they engage in that are most effective in assisting the departments. The authors also explore the barriers that prevent accounting programs from setting up their own accounting advisory boards. To achieve this, a survey was conducted among the accounting department chairs of schools in the United States. The results of the survey revealed that 49.5 % of the respondents indicated that they have an accounting advisory board dedicated exclusively to their accounting department, while 14.6 % of them shared the advisory board with other programs in their business schools. Overall, 64.1 % of the respondents reported having an advisory board. In addition, the study found that the most effective activities engaged by the accounting advisory boards, in order of effectiveness, are student career development, strategic planning, fundraising, and advocacy with departmental and institutional constituencies. Finally, the study highlights the reasons why some schools do not have an independent accounting advisory board. This study provides valuable insights for accounting departments seeking to establish or enhance the effectiveness of their advisory board.

This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university. Results show that, in comparison to a group with only lecture intervention, students exhibited improved community engagement perception, sustainability awareness, and data analytics competency in both Tableau and Power BI, following the lecture plus experiential service learning intervention. Using Kolb’s four-stage experiential learning cycle as the underlying conceptual framework, further analyses of the feedback from both students and host partners illuminate the ways in which experiential service learning has helped to impact learning. Our findings suggest the value relevance of leveraging experiential service learning within an accounting course toward improving students’ development in areas outside the core curriculum. Results of this study could be of interest to accounting educators as they contemplate the efficacies of incorporating experiential-based service learning projects to elevate students’ proficiencies in the increasingly important areas of sustainability, civic awareness and data analytics.

This case involves evaluating the ethicality of a pharmaceutical company’s catch and kill strategy. As opposed to taking the perspective of an experienced executive at a large, successful company, this case is presented from the viewpoint of an inexperienced CEO at a small, cash-strapped research firm that has two promising drugs in early stages of development. However, the firm possesses neither the resources nor the experience necessary to bring the experimental drugs to market. This case introduces you to the timeline and steps associated with the Food and Drug Administration’s drug approval process. Additionally, the case asks you to review US GAAP and IFRS applicable to research and development costs, to analyze the appropriate accounting for intangible assets, and to perform discounted cash flow analysis under varying assumptions. It thereby introduces students to a variety of accounting and valuation issues that abound in the pharmaceutical industry.