This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives towards artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT) and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.
{"title":"Embracing Emerging Technologies and Artificial Intelligence into the undergraduate accounting curriculum: reflections from the UAE","authors":"Amer Qasim, G. E. El Refae, S. Eletter","doi":"10.2308/JETA-2020-090","DOIUrl":"https://doi.org/10.2308/JETA-2020-090","url":null,"abstract":"This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives towards artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT) and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42573964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Wenru Wang, M. Vasarhelyi, Marcelo Machado de Freitas, F. Rosa
The Novel Coronavirus Disease, COVID-19, has been declared a worldwide pandemic by the World Health Organization (WHO) on March 11, 2020 (WHO 2020). Scientists in different fields have contributing to study the pandemic development and to provide support to government policies. However, the traditional measures of individual health, population health, and policy effects have been criticized that many of them reflected the pandemic inaccurately and untimely. This study evaluates the pandemic circumstances from the auditor's perspective, applies the system dynamics theory, and proposes dynamic models to understand the ongoing pandemic using business measurements and analytical technologies. This study also works on estimations of the feedback effects of pandemic-related policy measures. The deliverables of this study establish a dynamic view to understand the current pandemic and provide the government with a simulation tool to visualize the impacts of government interventions at different levels.
{"title":"Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors","authors":"Wenru Wang, M. Vasarhelyi, Marcelo Machado de Freitas, F. Rosa","doi":"10.2308/JETA-2020-078","DOIUrl":"https://doi.org/10.2308/JETA-2020-078","url":null,"abstract":"The Novel Coronavirus Disease, COVID-19, has been declared a worldwide pandemic by the World Health Organization (WHO) on March 11, 2020 (WHO 2020). Scientists in different fields have contributing to study the pandemic development and to provide support to government policies. However, the traditional measures of individual health, population health, and policy effects have been criticized that many of them reflected the pandemic inaccurately and untimely. This study evaluates the pandemic circumstances from the auditor's perspective, applies the system dynamics theory, and proposes dynamic models to understand the ongoing pandemic using business measurements and analytical technologies. This study also works on estimations of the feedback effects of pandemic-related policy measures. The deliverables of this study establish a dynamic view to understand the current pandemic and provide the government with a simulation tool to visualize the impacts of government interventions at different levels.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49402835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-02DOI: 10.2308/JETA-19-09-02-37
Fang Yang, C. Chang, Lun Mo
The present study introduces an assessment that includes multiple measures of language and discourse within the theoretical frameworks of comprehension in education and cognitive science. We utilize an automated textual assessment tool, Coh-Metrix, to analyze the Management Discussion and Analysis (MD&A) sections of annual reports to determine if significant differences in text readability are present between bankrupt and nonbankrupt companies. When applying Coh-Metrix indices, the MD&A sections of nonbankrupt companies appear to be easier to understand in terms of word concreteness, referential and deep (or causal) cohesion, and syntactic simplicity. More specifically, the MD&A sections of nonbankrupt companies contain more concrete wording, simpler syntactic structures, more word co-references to tie words and ideas, and more causal and intentional connectives to establish causal and logical relationships within the text.
{"title":"An Introduction to Multilevel Analyses of Text Readability in Accounting and Finance","authors":"Fang Yang, C. Chang, Lun Mo","doi":"10.2308/JETA-19-09-02-37","DOIUrl":"https://doi.org/10.2308/JETA-19-09-02-37","url":null,"abstract":"The present study introduces an assessment that includes multiple measures of language and discourse within the theoretical frameworks of comprehension in education and cognitive science. We utilize an automated textual assessment tool, Coh-Metrix, to analyze the Management Discussion and Analysis (MD&A) sections of annual reports to determine if significant differences in text readability are present between bankrupt and nonbankrupt companies. When applying Coh-Metrix indices, the MD&A sections of nonbankrupt companies appear to be easier to understand in terms of word concreteness, referential and deep (or causal) cohesion, and syntactic simplicity. More specifically, the MD&A sections of nonbankrupt companies contain more concrete wording, simpler syntactic structures, more word co-references to tie words and ideas, and more causal and intentional connectives to establish causal and logical relationships within the text.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44120492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-18DOI: 10.2308/JETA-19-11-08-44
Yu Cong, Hui Du
We explore the connections from phenomena to new data and from data to theories. While starting with philosophical perspectives from positive economic theory to positive accounting theory, we emphasize the relevance and importance of new data sources to archival research in accounting and the implications to research in accounting information systems and emerging technologies. We present a number of studies in accounting that exemplify the critical role of data in the discovery of theories from phenomena. We argue that data in conventional empirical studies limit methodology to require assumptions and complex econometric treatments for general business settings. Therefore, recent development in "big data" and data analytics, particularly, the improved data availability from a variety of new sources have made strong research designs possible. We provide evidence that 88% of the JIS and 100% of the JETA empirical archival publications in the recent two years used new data sources.
{"title":"The Use of New Data Sources in Archival Accounting Research: Implications to Accounting Information Systems and Emerging Technologies","authors":"Yu Cong, Hui Du","doi":"10.2308/JETA-19-11-08-44","DOIUrl":"https://doi.org/10.2308/JETA-19-11-08-44","url":null,"abstract":"We explore the connections from phenomena to new data and from data to theories. While starting with philosophical perspectives from positive economic theory to positive accounting theory, we emphasize the relevance and importance of new data sources to archival research in accounting and the implications to research in accounting information systems and emerging technologies. We present a number of studies in accounting that exemplify the critical role of data in the discovery of theories from phenomena. We argue that data in conventional empirical studies limit methodology to require assumptions and complex econometric treatments for general business settings. Therefore, recent development in \"big data\" and data analytics, particularly, the improved data availability from a variety of new sources have made strong research designs possible. We provide evidence that 88% of the JIS and 100% of the JETA empirical archival publications in the recent two years used new data sources.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46677582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Comparative analysis commands special attention in financial analysis as it not only facilitates understanding of year-on-year changes but also of trends in the performance and position of a company. It is often a go-to tool for competitor analysis. In this note, I illustrate the use of R (software), its allied packages, and textual analysis algorithms to extend the use of comparative analysis to ‘unstructured’ information presented in the MD&A section of annual reports. For this use case, I consider two giant tech rivals, Apple and Amazon, and present a comparative analysis of their MD&A section using Cosine and Jaccard similarity measures. I also compare the most important words based on tf-idf and sentiments for each company and across the two companies. When supplemented with financial information, comparative analysis can offer novel insights for analysts, managers, researchers, and academics and is a valuable tool to include in accounting curricula.
{"title":"Comparing Apple to Amazon: Just a Matter of Words in Machine Learning World","authors":"M. Shivaani","doi":"10.2308/jeta-2020-045","DOIUrl":"https://doi.org/10.2308/jeta-2020-045","url":null,"abstract":"Comparative analysis commands special attention in financial analysis as it not only facilitates understanding of year-on-year changes but also of trends in the performance and position of a company. It is often a go-to tool for competitor analysis. In this note, I illustrate the use of R (software), its allied packages, and textual analysis algorithms to extend the use of comparative analysis to ‘unstructured’ information presented in the MD&A section of annual reports. For this use case, I consider two giant tech rivals, Apple and Amazon, and present a comparative analysis of their MD&A section using Cosine and Jaccard similarity measures. I also compare the most important words based on tf-idf and sentiments for each company and across the two companies. When supplemented with financial information, comparative analysis can offer novel insights for analysts, managers, researchers, and academics and is a valuable tool to include in accounting curricula.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43700484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-08DOI: 10.2308/JETA-18-10-01-18
Nancy Uddin, Vasundhara Chakraborty
Requirement of G4 standards as common practice in sustainability reporting makes it important to understand the readability of such reports. This study contributes to the extant body of literature by assessing the readability of sustainability reports. We investigate several factors such as company size, company age, complexity, domestic versus international, and audited versus unaudited reports and how they contribute to the readability of sustainability reports. We apply text analytics to U.S. and Global firm issued sustainability reports. We also provide evidence about factors that may contribute to the readability of sustainability reports. We find that reports of companies in regulated industries are less readable than other firms' reports. We also find that less complex firms have more readable sustainability reports. This study should provide some insights to users of sustainability reports, standard setters for reporting standards, and for future researchers.
{"title":"An Investigation of the Readability of Sustainability Reports","authors":"Nancy Uddin, Vasundhara Chakraborty","doi":"10.2308/JETA-18-10-01-18","DOIUrl":"https://doi.org/10.2308/JETA-18-10-01-18","url":null,"abstract":"Requirement of G4 standards as common practice in sustainability reporting makes it important to understand the readability of such reports. This study contributes to the extant body of literature by assessing the readability of sustainability reports. We investigate several factors such as company size, company age, complexity, domestic versus international, and audited versus unaudited reports and how they contribute to the readability of sustainability reports. We apply text analytics to U.S. and Global firm issued sustainability reports. We also provide evidence about factors that may contribute to the readability of sustainability reports. We find that reports of companies in regulated industries are less readable than other firms' reports. We also find that less complex firms have more readable sustainability reports. This study should provide some insights to users of sustainability reports, standard setters for reporting standards, and for future researchers.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42541667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.2308/JETA-19-10-15-42
G. Garechana, R. Río-Belver, Enara Zarrabeitia, Izaskun Alvarez-Meaza
We describe a characterization of the conceptual and emotional changes on environmental issues in a sample of firms certified under the ISO 14001 standard. Business communications regarding the main Spanish industrial firms have been downloaded from the ABI/INFORM database and processed using Vantage Point software, in order to study the evolution of the main concepts and emotions before and after the certification year. Our study concludes that in the years before certification environmental management was fundamentally tied to operative issues, broadly pivoting on the immediate impact of a firm's productive activities. Environmental management gains strategic traction in the years after certification, positioning itself near corporate decision-making concepts and associated with adjectives that denote relevance and positivity. The sentiment analysis points at an increased positivity of environment-related issues, accompanied by a general decrease in negative emotions and an increased presence of expectation and planning emotions.
{"title":"Impact of the environmental management system standardization on the managerial image of firms: An empirical study.","authors":"G. Garechana, R. Río-Belver, Enara Zarrabeitia, Izaskun Alvarez-Meaza","doi":"10.2308/JETA-19-10-15-42","DOIUrl":"https://doi.org/10.2308/JETA-19-10-15-42","url":null,"abstract":"We describe a characterization of the conceptual and emotional changes on environmental issues in a sample of firms certified under the ISO 14001 standard. Business communications regarding the main Spanish industrial firms have been downloaded from the ABI/INFORM database and processed using Vantage Point software, in order to study the evolution of the main concepts and emotions before and after the certification year. Our study concludes that in the years before certification environmental management was fundamentally tied to operative issues, broadly pivoting on the immediate impact of a firm's productive activities. Environmental management gains strategic traction in the years after certification, positioning itself near corporate decision-making concepts and associated with adjectives that denote relevance and positivity. The sentiment analysis points at an increased positivity of environment-related issues, accompanied by a general decrease in negative emotions and an increased presence of expectation and planning emotions.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44802490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lorraine S. Lee, Deniz Appelbaum, Richard Mautz III
Organizations such as the AASCB and the Pathways Commission (2012) recommend that emerging technologies be included in the accounting curriculum. Yet the inclusion of emerging technologies represents a challenge for accounting educators due to the complexity and uncertainty associated with many technologies, as well as the rapid pace of technology change and innovation. This paper answers the call by the Pathway Commission (2012) for additional research focused on enhancing learning experiences to better reflect current and emerging technologies. Using an experiential learning approach (Butler, Church, and Spencer (2019), we create a hands-on, learning activity focused on blockchains in order for accounting students to gain a conceptual understanding of blockchains and its applications and implications beyond bitcoins.
AASCB和Pathways Commission(2012)等组织建议将新兴技术纳入会计课程。然而，由于许多技术的复杂性和不确定性，以及技术变革和创新的快速步伐，新兴技术的纳入对会计教育工作者来说是一个挑战。本文响应路径委员会(Pathway Commission, 2012)的呼吁，要求进一步研究如何加强学习经验，以更好地反映当前和新兴技术。使用体验式学习方法(Butler, Church, and Spencer(2019))，我们创建了一个专注于区块链的动手学习活动，以便会计学生对区块链及其应用和比特币以外的影响有一个概念性的理解。
{"title":"Blockchains: An Experiential Accounting Learning Activity","authors":"Lorraine S. Lee, Deniz Appelbaum, Richard Mautz III","doi":"10.2308/JETA-2020-009","DOIUrl":"https://doi.org/10.2308/JETA-2020-009","url":null,"abstract":"Organizations such as the AASCB and the Pathways Commission (2012) recommend that emerging technologies be included in the accounting curriculum. Yet the inclusion of emerging technologies represents a challenge for accounting educators due to the complexity and uncertainty associated with many technologies, as well as the rapid pace of technology change and innovation. This paper answers the call by the Pathway Commission (2012) for additional research focused on enhancing learning experiences to better reflect current and emerging technologies. Using an experiential learning approach (Butler, Church, and Spencer (2019), we create a hands-on, learning activity focused on blockchains in order for accounting students to gain a conceptual understanding of blockchains and its applications and implications beyond bitcoins.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42964604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession. Survey data suggests that participants have an overall positive perception of AI and believe it will enhance their job performance by reducing repetitive tasks and the risk of human error. In addition, participants believe that the growth of AI technology will change the focus of accounting curriculums to include specialized computer skills. Significantly stronger agreement is expressed by public accountants in Big 4 firms compared to non-Big 4 firms, industry, and accounting educators. More specifically, skills in data management, data cleansing, and correcting inaccurate or incomplete data are valued more by industry and public accountants than by accounting educators. It is imperative that accounting programs rise to the challenge of equipping students to be life-long learners in accounting to grow with the changes in the profession.
{"title":"Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education","authors":"A. Holmes, A. Douglass","doi":"10.2308/JETA-2020-054","DOIUrl":"https://doi.org/10.2308/JETA-2020-054","url":null,"abstract":"This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession. Survey data suggests that participants have an overall positive perception of AI and believe it will enhance their job performance by reducing repetitive tasks and the risk of human error. In addition, participants believe that the growth of AI technology will change the focus of accounting curriculums to include specialized computer skills. Significantly stronger agreement is expressed by public accountants in Big 4 firms compared to non-Big 4 firms, industry, and accounting educators. More specifically, skills in data management, data cleansing, and correcting inaccurate or incomplete data are valued more by industry and public accountants than by accounting educators. It is imperative that accounting programs rise to the challenge of equipping students to be life-long learners in accounting to grow with the changes in the profession.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48029015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Big Data and data analytics are changing the accounting profession requiring different skills. To prepare students, faculty are tasked with teaching data analytics and the tools used to perform data analysis. This study examines data analytic teaching cases across the curriculum from peer-reviewed accounting education literature using the lens of the data analytic process. We include the breadth of tools students employ to complete the cases that will give students the experience needed to be a valued business partner. We find that the majority of teaching cases focus on analysis and communication, while few cover necessary steps prior to analysis such as extraction and data preparation. We also find that Excel is the principal tool used, while other much needed tools are rarely employed in teaching cases. Our findings provide an opportunity for academics to create new teaching cases to provide students with comprehensive experiences throughout the data analytics cycle.
{"title":"Review of data analytic teaching cases, have we covered enough?","authors":"Robyn L. Raschke, K. Charron","doi":"10.2308/JETA-2020-036","DOIUrl":"https://doi.org/10.2308/JETA-2020-036","url":null,"abstract":"Big Data and data analytics are changing the accounting profession requiring different skills. To prepare students, faculty are tasked with teaching data analytics and the tools used to perform data analysis. This study examines data analytic teaching cases across the curriculum from peer-reviewed accounting education literature using the lens of the data analytic process. We include the breadth of tools students employ to complete the cases that will give students the experience needed to be a valued business partner. We find that the majority of teaching cases focus on analysis and communication, while few cover necessary steps prior to analysis such as extraction and data preparation. We also find that Excel is the principal tool used, while other much needed tools are rarely employed in teaching cases. Our findings provide an opportunity for academics to create new teaching cases to provide students with comprehensive experiences throughout the data analytics cycle.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41447615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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