Despite extensive calls for the use of flipped classrooms in accounting, prior research has given little attention to the role of pre-class learning. Effective pre-class learning is essential to ensuring students still learn the basic class content that has been removed from a classroom to free up time for more active learning activities. If pre-class learning is not achieved, the value of the flipped classroom strategy is diminished. Through a review of existing literature, we provide accounting educators with a practical design guide for effectively implementing best-practices pre-class work in flipped classrooms. This article provides resources, design recommendations, and examples of flipped classroom implementation in an accounting education setting to foster more effective pre-class learning. We conclude with a call for research on various aspects of the flipped classroom in accounting education.
{"title":"Are Students Coming to Class Prepared? The Importance of Pre-Class Learning in a Flipped Classroom","authors":"Melissa P. Larson, Jace Linnell","doi":"10.2308/issues-2021-099","DOIUrl":"https://doi.org/10.2308/issues-2021-099","url":null,"abstract":"\u0000 Despite extensive calls for the use of flipped classrooms in accounting, prior research has given little attention to the role of pre-class learning. Effective pre-class learning is essential to ensuring students still learn the basic class content that has been removed from a classroom to free up time for more active learning activities. If pre-class learning is not achieved, the value of the flipped classroom strategy is diminished. Through a review of existing literature, we provide accounting educators with a practical design guide for effectively implementing best-practices pre-class work in flipped classrooms. This article provides resources, design recommendations, and examples of flipped classroom implementation in an accounting education setting to foster more effective pre-class learning. We conclude with a call for research on various aspects of the flipped classroom in accounting education.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42990850","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}
David A. Wood, M. P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, Kazeem O. Akinyele, Mfon Akpan, Kristian D. Allee, Abigail Allen, E. D. Almer, Daniel Ames, Viktor Arity, Dereck Barr‐Pulliam, K. A. Basoglu, Andrew Belnap, Jeremiah W. Bentley, T. Berg, Nathan R. Berglund, Erica Berry, Avishek Bhandari, Md Nazmul Hasan Bhuyan, Paulette Black, Eva Blondeel, David Bond, Annika Bonrath, A. F. Borthick, E. S. Boyle, M. Bradford, D. M. Brandon, Joseph F. Brazel, Bryan G. Brockbank, Marcus Burger, Dmitri Byzalov, James N. Cannon, Cecile Q. Caro, Abraham H. Carr, Jack M. Cathey, Ryan Cating, K. Charron, Stacy Chavez, Jason Chen, Jennifer C. Chen, Jennifer W. Chen, Christine Cheng, Xu Cheng, Brant E. Christensen, K. Church, N. J. Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua G. Coyne, W. Cram, Asher Curtis, Ronald J. Daigle, Steven Dannemiller, Stephan A. Davenport, Gregory S. Dawson, Karen J. De Meyst, Scott Dell, Sebahattin Demirkan, Christine A. Denison, Hrishikesh Desai, S. DeSimone,
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
{"title":"The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?","authors":"David A. Wood, M. P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, Kazeem O. Akinyele, Mfon Akpan, Kristian D. Allee, Abigail Allen, E. D. Almer, Daniel Ames, Viktor Arity, Dereck Barr‐Pulliam, K. A. Basoglu, Andrew Belnap, Jeremiah W. Bentley, T. Berg, Nathan R. Berglund, Erica Berry, Avishek Bhandari, Md Nazmul Hasan Bhuyan, Paulette Black, Eva Blondeel, David Bond, Annika Bonrath, A. F. Borthick, E. S. Boyle, M. Bradford, D. M. Brandon, Joseph F. Brazel, Bryan G. Brockbank, Marcus Burger, Dmitri Byzalov, James N. Cannon, Cecile Q. Caro, Abraham H. Carr, Jack M. Cathey, Ryan Cating, K. Charron, Stacy Chavez, Jason Chen, Jennifer C. Chen, Jennifer W. Chen, Christine Cheng, Xu Cheng, Brant E. Christensen, K. Church, N. J. Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua G. Coyne, W. Cram, Asher Curtis, Ronald J. Daigle, Steven Dannemiller, Stephan A. Davenport, Gregory S. Dawson, Karen J. De Meyst, Scott Dell, Sebahattin Demirkan, Christine A. Denison, Hrishikesh Desai, S. DeSimone,","doi":"10.2308/issues-2023-013","DOIUrl":"https://doi.org/10.2308/issues-2023-013","url":null,"abstract":"\u0000 ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46591678","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}
The CEO of Auto Financial Inc. has just learned of a new tax incentive, the Save Taxes by Adding and Retaining (STAR) Act, and she is considering hiring some new employees. As the current controller of Auto Financial Inc., your assignment is to read the relevant portion of STAR and to quantify the value of any tax benefits that Auto Financial, Inc. would receive if the CEO chooses to hire the five new employees. This case requires you to apply a rule of the Internal Revenue Code (IRC) to a practical business situation. As you complete the case you will become more comfortable with reading and interpreting IRC rules and applying them in business settings. You will also become more familiar with common payroll withholding categories and you will gain experience writing tax-related memoranda.
{"title":"Auto Financial, Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Provisions to Business","authors":"Sara M. Kern, Andrew M. Brajcich","doi":"10.2308/issues-2021-064","DOIUrl":"https://doi.org/10.2308/issues-2021-064","url":null,"abstract":"\u0000 The CEO of Auto Financial Inc. has just learned of a new tax incentive, the Save Taxes by Adding and Retaining (STAR) Act, and she is considering hiring some new employees. As the current controller of Auto Financial Inc., your assignment is to read the relevant portion of STAR and to quantify the value of any tax benefits that Auto Financial, Inc. would receive if the CEO chooses to hire the five new employees. This case requires you to apply a rule of the Internal Revenue Code (IRC) to a practical business situation. As you complete the case you will become more comfortable with reading and interpreting IRC rules and applying them in business settings. You will also become more familiar with common payroll withholding categories and you will gain experience writing tax-related memoranda.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42360696","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}
Issues in Accounting Education (IAE) has a longstanding reputation for disseminating high-quality educational research and cases. As the new senior editor, I want to continue this important mission of IAE and reflect the increasingly changing needs of the academy. To that end, I provide a brief commentary on directions for the journal and a general call for papers.
{"title":"Journal Direction and Call for Papers","authors":"Janet A. Samuels","doi":"10.2308/issues-2022-090","DOIUrl":"https://doi.org/10.2308/issues-2022-090","url":null,"abstract":"\u0000 Issues in Accounting Education (IAE) has a longstanding reputation for disseminating high-quality educational research and cases. As the new senior editor, I want to continue this important mission of IAE and reflect the increasingly changing needs of the academy. To that end, I provide a brief commentary on directions for the journal and a general call for papers.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49593979","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}
A. Ghio, Nicholas McGuigan, O. J. Stewart, M. Tharapos, Lynette I. Wood
Diversity, equity, and social justice are now ever more salient for organizations as we all grapple with how to create a more just, compassionate, and humane world. The accounting profession, with its traditional norms and practice, is no stranger to decades of discrimination, which has proven challenging to address despite visible outcomes of victimization and marginalization of multiple groups (Hammond 1995; Annisette 2003; Anderson-Gough, Grey, and Robson 2005; Carmona and Ezzamel 2016; Rumens 2016; Rosenthal 2019; Brown-Liburd and Joe 2020). Marginalized groups include, for example, people from historically oppressed racial, religious, ethnic, and cultural backgrounds; people of nonconforming gender or noncisgender and of nonheterosexual orientations; people with disabilities; and people from low socioeconomic backgrounds and their intersections.
{"title":"Diversity, Equity, and Social Justice in Accounting Education","authors":"A. Ghio, Nicholas McGuigan, O. J. Stewart, M. Tharapos, Lynette I. Wood","doi":"10.2308/issues-2022-089","DOIUrl":"https://doi.org/10.2308/issues-2022-089","url":null,"abstract":"\u0000 Diversity, equity, and social justice are now ever more salient for organizations as we all grapple with how to create a more just, compassionate, and humane world. The accounting profession, with its traditional norms and practice, is no stranger to decades of discrimination, which has proven challenging to address despite visible outcomes of victimization and marginalization of multiple groups (Hammond 1995; Annisette 2003; Anderson-Gough, Grey, and Robson 2005; Carmona and Ezzamel 2016; Rumens 2016; Rosenthal 2019; Brown-Liburd and Joe 2020). Marginalized groups include, for example, people from historically oppressed racial, religious, ethnic, and cultural backgrounds; people of nonconforming gender or noncisgender and of nonheterosexual orientations; people with disabilities; and people from low socioeconomic backgrounds and their intersections.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46669082","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 : 2023-02-01DOI: 10.2308/0739-3172-38.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0739-3172-38.1.i","DOIUrl":"https://doi.org/10.2308/0739-3172-38.1.i","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134940319","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}
{"title":"Declining Enrollments—A Call to Action!","authors":"Mark C. Dawkins","doi":"10.2308/issues-2022-088","DOIUrl":"https://doi.org/10.2308/issues-2022-088","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44666710","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}
Melissa E. Renschler, Tracey J. Riley, Andrew C. Stuart
This paper demonstrates how one university developed a winter internship program to help its diverse accounting student body gain greater access to the public accounting profession. We discuss our maturing understanding of the barriers preventing our students from securing internships, and detail the curricular and structural support changes put into place to overcome these obstacles so other institutions can replicate this initiative. Specifically, we highlight the evolution of the program from one focused on equality to one designed to provide equitable opportunities for all students, including those from underrepresented populations. Further, we provide evidence of our program’s success and reflect on its limitations. Finally, we offer supplemental materials for educators to leverage in consideration of their own internship program offerings.
{"title":"From Equal to Equitable: Developing an Inclusive Winter Internship Program","authors":"Melissa E. Renschler, Tracey J. Riley, Andrew C. Stuart","doi":"10.2308/issues-2021-101","DOIUrl":"https://doi.org/10.2308/issues-2021-101","url":null,"abstract":"This paper demonstrates how one university developed a winter internship program to help its diverse accounting student body gain greater access to the public accounting profession. We discuss our maturing understanding of the barriers preventing our students from securing internships, and detail the curricular and structural support changes put into place to overcome these obstacles so other institutions can replicate this initiative. Specifically, we highlight the evolution of the program from one focused on equality to one designed to provide equitable opportunities for all students, including those from underrepresented populations. Further, we provide evidence of our program’s success and reflect on its limitations. Finally, we offer supplemental materials for educators to leverage in consideration of their own internship program offerings.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42908179","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}
Coca-Cola is one of the most recognized brands in the world. The multinational corporation, based in Atlanta, Georgia, has subsidiaries around the globe. In 2021, Coca-Cola lost a $3 billion lawsuit in Tax Court related to transfer pricing and its syrup subsidiaries. This case study examines the issue of transfer pricing for use in Advanced Accounting and Advanced Tax courses. It can also be used to apply ethical frameworks to accounting decisions. After completing this case, students will be able to explain why companies and tax jurisdictions care about transfer pricing, the alternatives available for setting transfer prices, and the importance of tax planning for multinational corporations. Students can also evaluate the ethical considerations associated with shifting profits to low-tax jurisdictions.
{"title":"A Different Kind of Cola War: Coca-Cola versus the IRS","authors":"J. D. Keyser, Eric J. Neuman","doi":"10.2308/issues-2021-127","DOIUrl":"https://doi.org/10.2308/issues-2021-127","url":null,"abstract":"Coca-Cola is one of the most recognized brands in the world. The multinational corporation, based in Atlanta, Georgia, has subsidiaries around the globe. In 2021, Coca-Cola lost a $3 billion lawsuit in Tax Court related to transfer pricing and its syrup subsidiaries. This case study examines the issue of transfer pricing for use in Advanced Accounting and Advanced Tax courses. It can also be used to apply ethical frameworks to accounting decisions. After completing this case, students will be able to explain why companies and tax jurisdictions care about transfer pricing, the alternatives available for setting transfer prices, and the importance of tax planning for multinational corporations. Students can also evaluate the ethical considerations associated with shifting profits to low-tax jurisdictions.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47262047","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：