Journal of Accounting Education最新文献

This note slightly modifies and adapts a managerial accounting case, Brittney’s Boutique: Tailoring a budget for function as well as fashion (Stuebs, M., Bryant, S., Edison, C., & Reese, K. (2017). Brittney’s boutique: Tailoring a budget for function as well as fashion. Journal of Accounting Education, 39, 32–47. https://doi.org/10.1016/j.jaccedu.2016.12.006), for use in an introductory financial accounting or hybrid accounting course that combines financial and managerial accounting topics. The adapted case provides you the opportunity to extend and apply financial accounting knowledge to the practical, real-world setting of Brittney’s Boutique, a student’s entrepreneurial start-up effort in the retail fashion merchandising business. The case is intended to challenge you to: 1) use financial accounting knowledge to prepare journal entries, general ledger posts, financial statements and financial ratios; 2) recognize and understand the needs and challenges in starting a business; 3) apply Excel knowledge, skills and abilities; and 4) analyze and combine financial accounting information to make judgments, conclusions and recommendations.

This paper investigates the effect of a voluntary accounting summer school on formative and summative assessments in accounting education. A quasi-experiment with a questionnaire design was conducted in a first-year undergraduate accounting course. The sample consisted of 497 first-time higher education students. The effectiveness of voluntary summer school for performance was examined by comparing the attendees’ and non-attendees’ scores on two formative assessments and one summative assessment to determine whether attendees scored higher. The results of multiple one-way analyses of covariance, controlling for different variables, reveal that attendance at summer school has a significantly positive effect on short-term performance (first formative assessment), but it disappears over time. No significant differences are found for the second formative assessment or the summative assessment. Stepwise linear regression analyses show that the scores of the test the students completed at the end of summer school are significantly positively related to the summative assessment score (final exam at the end of the semester). Implications and recommendations for further research and the organization of summer schools are covered.

This study describes an assignment using digital storytelling to increase students’ understanding of internal controls and the Committee of Sponsoring Organization’s Internal Control-Integrated Framework (COSO). In this assignment, students interview local company representatives about examples of the company’s successes related to internal controls and develop digital stories to share the experience with the class. Digital storytelling incorporates audio, video, and music to convey information related to events or concepts in a way that allows for increased comprehension and memory recall. The assignment is designed to engage students with the material by learning from professionals and provide a fun and meaningful way to report on COSO real world examples. Survey responses reveal that the assignment increases engagement in the class by providing a way for students to learn experientially from professionals. This approach is easily translated to other courses in which real-world examples can increase student engagement and comprehension through an active learning experience.

The accounting educational literature is heavily focused on the characteristics and productivity of individual faculty members. The research contributions of these individuals are also aggregated by their departmental affiliations. However, very little work focuses upon how accounting departments are built and how they change over time. To evaluate the change in accounting departments over several decades, a detailed look at the major schools of one state (Ohio) is offered by this paper. Implications for the management of academic departments are offered, and suggestions for future research are made.

As a response to the rapid and ongoing advancement in digital technology, we have developed a digital self-contained module in a website format to help accounting students succeed in writing a report on a company’s financial, social, and environmental performance. This teaching note describes the task and the digital tool to be implemented as additional learning support for the students. The assignment is designed to assist students in demonstrating their competency in a real-world setting and to learn how to write a professional report. Combining e-learning and visualization techniques with traditional classroom teaching, the innovative web-based module is designed and developed to guide and educate students through the assignment. The findings from the survey provide support for the achievement of the learning outcomes, as perceived by students, and manifest their satisfaction with the digital module. The step-by-step approach in the writing process and the self-explaining tips and hints (e.g., on academic literacy) were the highest-rated features of the module. The efficacy results revealed that by completing the assignment itself, the students experienced how to apply a reasoned judgment regarding the financial, social, and environmental performance of a company.

Academic misconduct is an issue that has plagued educators for as long as there have been formal performance assessments, and the technological advances in recent years have exacerbated an already vexing problem. Today’s student has a broad array of resources available to assist in their learning process. Unfortunately, many of those resources can be used to actively circumvent that process. A variety of assignment assistance websites offer students fee-based access to content ranging from publisher-provided test banks and homework solutions to course specific material generated by the instructor. Unauthorized access to these materials constitutes academic fraud. In this study we evaluate student use of these websites by developing a comprehensive framework consisting of the Dark Triad constellation of personality traits and the Fraud Diamond elements. We find that each Dark Triad trait exerts a unique influence on the Fraud Diamond elements, which in turn are associated with students’ intentions to access and use these websites.

One challenge facing accounting graduates and practitioners is acquiring sufficient data analytic skills. Using a moderately large and complex dataset from a privately owned company, the case illustrates how data analytics can help illuminate and resolve business issues. Special emphasis is placed on using pivot tables, which enable users to summarize and group large datasets into condensed reports quickly and in a variety of ways. Upon completing the case, you will be able to (a) identify appropriate parameters and criteria needed to address the concerns of senior managers, (b) create appropriate pivot tables using Microsoft Excel, (c) prepare written memorandums that summarize managers’ concerns, explain the usefulness of the findings, and make recommendations based on critical thinking to enhance their understanding of business issues. Optional instructions for data visualization using Tableau are included. The case is appropriate for undergraduate and graduate accounting information systems, business analytics courses, and professional training.

Staff auditors often complete physical inventory observations during their initial years in public accounting. Because of the “hands-on” nature of these procedures, it can be difficult to illustrate these concepts in traditional classroom settings. We developed an interactive case that can be easily implemented in undergraduate or graduate auditing classes, and it can be easily adapted for face-to-face and online courses. You evaluate risks related to inventory and identify factors associated with selecting inventory locations for testing. You also analyze the relationship among financial statement assertions, potential misstatements, and audit tests. Finally, you apply audit procedures on a company's physical inventory and evaluate the results of auditing a company's physical inventory. This case illustrates material included on the CPA exam and tasks that are often assigned to auditors during their initial years as public accountants.

This research presents a case-based pedagogical protocol, including an experiment, designed to maximize the utility of the integrated-competency framework in accounting. The study involves a rich learning exercise protocol requiring integrated competencies that fairly represent, in content and context, the experience of a professional engagement. The pedagogical protocol focuses on communications in the accounting industry, where research suggests potential communication disconnects. The study includes a laboratory experiment investigating how audit department communications (experimental treatment), individual attitudes, and task domain knowledge (task recall) interact to influence project participants’ perspectives of project viability and their intention to continue project development. In accordance with the pedagogical protocol, we discuss experiment findings identifying significant factors influencing decision behavior with the students in a debriefing session for self-awareness and mindfulness. The debriefing session, focusing on introspection and empathy, expands the competencies generally addressed by accounting learning exercises. The experiment findings suggest the importance that the accounting profession identify the need for and complexities of effective communications across organizational units. We present the pedagogical protocol and design methodology, including leveraging social science research, as models for other educators/researchers to develop learning exercises based on the integrated-competency model to better educate and prepare our students for their future successes.

The purpose of this teaching case is to provide you with an exercise that uses cloud-based Google Sheets as an alternative to Microsoft Excel to learn spreadsheet functions from a managerial accounting perspective. Specifically, you will use fictitious data from Shippy Express, a shipping company seeking advice from your accounting firm, to develop managerial summaries of their financial transactions to help them make training decisions. You will be supported with instructional YouTube videos intended to guide you at any level of expertise. The case is particularly useful for asynchronous learning as it provides you and your instructors with real-time access to your work-in-progress, versioning audit trails, and a dynamic set of feedback functionalities that augment student-instructor collaboration. It will operate well when integrated into an accounting information systems or managerial accounting course.