Roopa Venkatesh, Jennifer Riley, Susan W. Eldridge, R. Lawson, K. Church
Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.
{"title":"Management Accounting—A Rising Star in the Curriculum for a Globally Integrated, Technology-Driven Business Age","authors":"Roopa Venkatesh, Jennifer Riley, Susan W. Eldridge, R. Lawson, K. Church","doi":"10.2308/issues-2021-058","DOIUrl":"https://doi.org/10.2308/issues-2021-058","url":null,"abstract":"\u0000 Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46001363","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}
Christine Cheng, Shelley Rhoades-Catanach, Luke Watson
The increasing use of data analytics in the accounting profession necessitates development of instructional cases that teach students how to use data analytics tools to solve common accounting problems. While there has been an emphasis on data analytics cases for graduate education, we recognized a need for such cases at the undergraduate level to prepare students for internships, careers, and graduate education. This case meets this important need by introducing Alteryx in a typical tax setting—the calculation of Modified Accelerated Cost Recovery System (MACRS) depreciation. The learning objectives are to: (1) extend knowledge of data analytics; (2) develop skills using Alteryx to extract, transform, and load data; (3) demonstrate understanding of tax rules for computing depreciation; and (4) develop effective written communication skills.
{"title":"Data Analytics for Undergraduate Tax Students: An Alteryx Case Study for MACRS Depreciation","authors":"Christine Cheng, Shelley Rhoades-Catanach, Luke Watson","doi":"10.2308/issues-2022-005","DOIUrl":"https://doi.org/10.2308/issues-2022-005","url":null,"abstract":"\u0000 The increasing use of data analytics in the accounting profession necessitates development of instructional cases that teach students how to use data analytics tools to solve common accounting problems. While there has been an emphasis on data analytics cases for graduate education, we recognized a need for such cases at the undergraduate level to prepare students for internships, careers, and graduate education. This case meets this important need by introducing Alteryx in a typical tax setting—the calculation of Modified Accelerated Cost Recovery System (MACRS) depreciation. The learning objectives are to: (1) extend knowledge of data analytics; (2) develop skills using Alteryx to extract, transform, and load data; (3) demonstrate understanding of tax rules for computing depreciation; and (4) develop effective written communication skills.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"1 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68983957","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}
As accounting programs increase their online offerings, understanding the challenges of maintaining academic integrity online is crucial. This study documents an emerging method of online academic dishonesty—on-demand services from academic resource sites (ARS) such as Chegg.com. ARS are web-based repositories of textbook problems, homework solutions, etc., and many of them employ subject-matter experts to answer questions in real time, potentially during active exams. In periods of fewer online exam safeguards, 13–25 percent of intermediate accounting students are identified as using Chegg during exams. Corroborating evidence shows an anomalous improvement in student performance in online exams with minimal safeguards, which is attenuated by an increase in mitigation policies. Survey responses confirm that students are familiar with and use ARS, including 10 percent who acknowledge use during quizzes or exams. These findings help formulate suggestions about practices educators can employ to decrease pervasive use of ARS in online learning. JEL Classifications: M49.
{"title":"Academic Dishonesty in Online Accounting Assessments—Evidence on the Use of Academic Resource Sites","authors":"Jenelle K. Conaway, Taylor Wiesen","doi":"10.2308/issues-2021-059","DOIUrl":"https://doi.org/10.2308/issues-2021-059","url":null,"abstract":"\u0000 As accounting programs increase their online offerings, understanding the challenges of maintaining academic integrity online is crucial. This study documents an emerging method of online academic dishonesty—on-demand services from academic resource sites (ARS) such as Chegg.com. ARS are web-based repositories of textbook problems, homework solutions, etc., and many of them employ subject-matter experts to answer questions in real time, potentially during active exams. In periods of fewer online exam safeguards, 13–25 percent of intermediate accounting students are identified as using Chegg during exams. Corroborating evidence shows an anomalous improvement in student performance in online exams with minimal safeguards, which is attenuated by an increase in mitigation policies. Survey responses confirm that students are familiar with and use ARS, including 10 percent who acknowledge use during quizzes or exams. These findings help formulate suggestions about practices educators can employ to decrease pervasive use of ARS in online learning.\u0000 JEL Classifications: M49.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42420391","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}
Silvia Pereira de Castro Casa Nova, Ruth Alejandra Patiño-Jacinto, Hugo A. Macias
This paper aims to open a window into diversity and inequity issues unveiled by COVID-19 in accounting education in a context of social and political unrest. Following interviews and autoethnographic written reports, a survey of Colombian accounting professors was examined and complemented by a student survey. The study drew on the concepts of conscientização and dialogic pedagogy, proposed by Brazilian social scientist Paulo Freire. The findings showed that the pandemic enabled students and faculty to move from a magical to a critical stage of conscientização (critical consciousness). The pandemic led them to reflect on their context, question the role of accounting, and advance their liberation from oppressive positions. We ended our research with the claim a student posted on their profile: “How hard it is to study while they are killing my people!” Future studies may extend the scope of research to other periods and geographic contexts.
{"title":"Diversity and Equity in Accounting Education during COVID-19: Insights from Colombia","authors":"Silvia Pereira de Castro Casa Nova, Ruth Alejandra Patiño-Jacinto, Hugo A. Macias","doi":"10.2308/issues-2021-117","DOIUrl":"https://doi.org/10.2308/issues-2021-117","url":null,"abstract":"\u0000 This paper aims to open a window into diversity and inequity issues unveiled by COVID-19 in accounting education in a context of social and political unrest. Following interviews and autoethnographic written reports, a survey of Colombian accounting professors was examined and complemented by a student survey. The study drew on the concepts of conscientização and dialogic pedagogy, proposed by Brazilian social scientist Paulo Freire. The findings showed that the pandemic enabled students and faculty to move from a magical to a critical stage of conscientização (critical consciousness). The pandemic led them to reflect on their context, question the role of accounting, and advance their liberation from oppressive positions. We ended our research with the claim a student posted on their profile: “How hard it is to study while they are killing my people!” Future studies may extend the scope of research to other periods and geographic contexts.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44614729","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}
Australian First Nations peoples are under-represented in university level accounting education and the profession. This study adopts the Reconciliation Framework to examine factors that encourage First Nations high school students to pursue accounting education at university. Findings from “yarning” with key stakeholders indicate that early high school level exposure to the accounting profession, financial and cultural support, and a recognition of historical trauma would enable greater participation in accounting education. The study contributes to the prior literature by adding First Nations perspectives on access to accounting education and offering recommendations for enhancing inclusivity in this domain. JEL Classifications: I23; I24; M49.
{"title":"Enabling First Nations High School Students Access to Accounting Education at University","authors":"Terese A. Fiedler, Bernadette N. Smith","doi":"10.2308/issues-2021-131","DOIUrl":"https://doi.org/10.2308/issues-2021-131","url":null,"abstract":"\u0000 Australian First Nations peoples are under-represented in university level accounting education and the profession. This study adopts the Reconciliation Framework to examine factors that encourage First Nations high school students to pursue accounting education at university. Findings from “yarning” with key stakeholders indicate that early high school level exposure to the accounting profession, financial and cultural support, and a recognition of historical trauma would enable greater participation in accounting education. The study contributes to the prior literature by adding First Nations perspectives on access to accounting education and offering recommendations for enhancing inclusivity in this domain.\u0000 JEL Classifications: I23; I24; M49.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43491597","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}
Elizabeth C. Altiero, Theresa Libby, Wioleta Olczak
Students are placed in the role of a new employee in the mergers and acquisitions division of a regional accounting firm performing due diligence on a potential acquisition target for their client. Their task is to determine the fair value of a group of unusual nonfinancial assets, the horses owned by the target company, an equine training business. Students evaluate the horse’s highest and best use, identify market participant assumptions, create valuation models, determine the exit price, and perform a sensitivity analysis. Appendix A describes the equine industry and provides a source for many of the necessary valuation assumptions. This case study is complementary to cases where students calculate fair values in more traditional settings and is designed to push them outside their comfort zone while emphasizing that the same familiar concepts apply. The case is recommended for use in advanced financial accounting courses at the undergraduate or master’s levels. JEL Classifications: M41.
{"title":"The (Exit) Price of a Horse: Finding the Fair Value of an Unusual Nonfinancial Asset","authors":"Elizabeth C. Altiero, Theresa Libby, Wioleta Olczak","doi":"10.2308/issues-2021-067","DOIUrl":"https://doi.org/10.2308/issues-2021-067","url":null,"abstract":"\u0000 Students are placed in the role of a new employee in the mergers and acquisitions division of a regional accounting firm performing due diligence on a potential acquisition target for their client. Their task is to determine the fair value of a group of unusual nonfinancial assets, the horses owned by the target company, an equine training business. Students evaluate the horse’s highest and best use, identify market participant assumptions, create valuation models, determine the exit price, and perform a sensitivity analysis. Appendix A describes the equine industry and provides a source for many of the necessary valuation assumptions. This case study is complementary to cases where students calculate fair values in more traditional settings and is designed to push them outside their comfort zone while emphasizing that the same familiar concepts apply. The case is recommended for use in advanced financial accounting courses at the undergraduate or master’s levels.\u0000 JEL Classifications: M41.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49456920","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}
F. Burton, William G. Heninger, S. Summers, David A. Wood
We update the Wood (2016) survey about academics’ perceptions of the review and publication process. We find that accounting academics generally perceive the overall process has not improved or has become worse since 2015. Respondents think acceptance rates in top journals should nearly double, there is too much focus on publishing in top journals, and top journals favor certain topic areas and methodologies. They also believe that reviewers and editors underweight practice relevance and overweight the criteria of incremental contribution, method, and rigor. These opinions are held more strongly by new assistant professors than prior assistant professors, suggesting the rising generation has stronger negative views of the publication process than the past generation. The perceptions are also held by the leaders of the journals, suggesting the results are not the opinions of a few disgruntled academics. We provide additional commentary about changes the academy should consider based on these results.
{"title":"Perceptions of Accounting Academics on the Review and Publication Process: An Update and Commentary","authors":"F. Burton, William G. Heninger, S. Summers, David A. Wood","doi":"10.2308/issues-2021-085","DOIUrl":"https://doi.org/10.2308/issues-2021-085","url":null,"abstract":"\u0000 We update the Wood (2016) survey about academics’ perceptions of the review and publication process. We find that accounting academics generally perceive the overall process has not improved or has become worse since 2015. Respondents think acceptance rates in top journals should nearly double, there is too much focus on publishing in top journals, and top journals favor certain topic areas and methodologies. They also believe that reviewers and editors underweight practice relevance and overweight the criteria of incremental contribution, method, and rigor. These opinions are held more strongly by new assistant professors than prior assistant professors, suggesting the rising generation has stronger negative views of the publication process than the past generation. The perceptions are also held by the leaders of the journals, suggesting the results are not the opinions of a few disgruntled academics. We provide additional commentary about changes the academy should consider based on these results.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43357275","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}
Professors from African American, Latinx, and Native American backgrounds are underrepresented in academia and are therefore ascribed a minority status. They are not the stereotypical professors, and so their experiences are not widely documented. This project uses semistructured interviews to garner an understanding of how underrepresented accounting professors navigate professional life in academia. We mobilize Goffman's (1959) The Presentation of Self in Everyday Life as a frame to analyze our interviews. The study findings reveal the multiple calculated actions that these professors undertake while performing on the frontstage of academia, as well as the disconnect between their frontstage and backstage personas. We extend literature and practice by documenting the frontstage performance's toll on underrepresented minorities (URMs) at all levels of their academic careers in accounting.
{"title":"To Be or Not To Be: The Nature and Extent of Identity Calculus among Accounting Professors from Underrepresented Backgrounds","authors":"Nadra Pencle, Omar Watts","doi":"10.2308/issues-2021-119","DOIUrl":"https://doi.org/10.2308/issues-2021-119","url":null,"abstract":"\u0000 Professors from African American, Latinx, and Native American backgrounds are underrepresented in academia and are therefore ascribed a minority status. They are not the stereotypical professors, and so their experiences are not widely documented. This project uses semistructured interviews to garner an understanding of how underrepresented accounting professors navigate professional life in academia. We mobilize Goffman's (1959) The Presentation of Self in Everyday Life as a frame to analyze our interviews. The study findings reveal the multiple calculated actions that these professors undertake while performing on the frontstage of academia, as well as the disconnect between their frontstage and backstage personas. We extend literature and practice by documenting the frontstage performance's toll on underrepresented minorities (URMs) at all levels of their academic careers in accounting.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47814635","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}
Recent trends in the United States show a downturn in new entrants to the accounting profession, with demand for new graduates exceeding the supply. Attracting and retaining entrants to the accounting profession is necessary to address this shortage. We investigate how perceptions of belonging and stereotype threat, defined as the concern about being negatively stereotyped about social identity, influence accounting students’ commitment to the profession. Results show that belonging perceptions are lower for students who experience stereotype threat. Further, the negative relationship between stereotype threat and professional commitment is mediated by perceptions of belonging. Our findings inform educators seeking to increase students’ commitment to the accounting profession about the important influence of stereotype threat. Our results also inform those interested in the belonging perceptions of students who may experience heightened stereotype threat concerns, such as those identifying with historically underrepresented social groups. Data Availability: Data are available from the authors upon request.
{"title":"Do I Belong? The Impact of Belongingness and Stereotype Threat on Professional Commitment to Accounting","authors":"Cristina Bailey, S. Loftus, Sarah Shonka McCoy","doi":"10.2308/issues-2022-006","DOIUrl":"https://doi.org/10.2308/issues-2022-006","url":null,"abstract":"\u0000 Recent trends in the United States show a downturn in new entrants to the accounting profession, with demand for new graduates exceeding the supply. Attracting and retaining entrants to the accounting profession is necessary to address this shortage. We investigate how perceptions of belonging and stereotype threat, defined as the concern about being negatively stereotyped about social identity, influence accounting students’ commitment to the profession. Results show that belonging perceptions are lower for students who experience stereotype threat. Further, the negative relationship between stereotype threat and professional commitment is mediated by perceptions of belonging. Our findings inform educators seeking to increase students’ commitment to the accounting profession about the important influence of stereotype threat. Our results also inform those interested in the belonging perceptions of students who may experience heightened stereotype threat concerns, such as those identifying with historically underrepresented social groups.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42592891","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}
Tech Dump is a social enterprise that operates an e-waste recycling business to support its mission of providing employment opportunities and job training for individuals with barriers to employment. Tumbling commodity prices have negatively impacted Tech Dump’s revenue, profits, and cash reserves. The weakened financial position has led the Tech Dump’s board of directors to question Tech Dump’s ability to meet its job training mission and commitment to sustainability with its current business model. Students are required to analyze segment contribution statements for the recycling and reuse segments and to discuss how the organization’s revenues, costs, and decisions are influenced by Tech Dump’s status as a social enterprise.
{"title":"Tech Dump: Segment Analysis for a Social Enterprise","authors":"S. Grimm","doi":"10.2308/issues-19-099","DOIUrl":"https://doi.org/10.2308/issues-19-099","url":null,"abstract":"\u0000 Tech Dump is a social enterprise that operates an e-waste recycling business to support its mission of providing employment opportunities and job training for individuals with barriers to employment. Tumbling commodity prices have negatively impacted Tech Dump’s revenue, profits, and cash reserves. The weakened financial position has led the Tech Dump’s board of directors to question Tech Dump’s ability to meet its job training mission and commitment to sustainability with its current business model. Students are required to analyze segment contribution statements for the recycling and reuse segments and to discuss how the organization’s revenues, costs, and decisions are influenced by Tech Dump’s status as a social enterprise.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48096757","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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