Pub Date : 2022-11-14DOI: 10.1080/09639284.2022.2144749
Kendall Herbert, L. Cong, D. Goodwin
{"title":"Integrating interpersonal skill development in an MBA accounting course","authors":"Kendall Herbert, L. Cong, D. Goodwin","doi":"10.1080/09639284.2022.2144749","DOIUrl":"https://doi.org/10.1080/09639284.2022.2144749","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48698597","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 : 2022-10-27DOI: 10.1080/09639284.2022.2137818
Philippa Hancock, J. Birt, Paul A. De Lange, C. Fowler, Marie H. Kavanagh, Lorena Mitrione, Michaela Rankin, G. Slaughter, Andrew Williams
ABSTRACT A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: ‘Has COVID-19 had an impact on the assessment and invigilation of accounting courses in Australia and New Zealand and, if so, how?’ This is a critical issue for accounting faculty in many countries as COVID-19 has forced a shift in the way assessments are administered – from face to face to online. The study involved a survey of accounting faculty in Australia and New Zealand and found changes occurred to how students were assessed because of COVID-19 and a variety of institutional responses to this. The paper makes recommendations for accounting educators, universities, and the professional accounting bodies.
{"title":"Integrity of assessments in challenging times","authors":"Philippa Hancock, J. Birt, Paul A. De Lange, C. Fowler, Marie H. Kavanagh, Lorena Mitrione, Michaela Rankin, G. Slaughter, Andrew Williams","doi":"10.1080/09639284.2022.2137818","DOIUrl":"https://doi.org/10.1080/09639284.2022.2137818","url":null,"abstract":"ABSTRACT A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: ‘Has COVID-19 had an impact on the assessment and invigilation of accounting courses in Australia and New Zealand and, if so, how?’ This is a critical issue for accounting faculty in many countries as COVID-19 has forced a shift in the way assessments are administered – from face to face to online. The study involved a survey of accounting faculty in Australia and New Zealand and found changes occurred to how students were assessed because of COVID-19 and a variety of institutional responses to this. The paper makes recommendations for accounting educators, universities, and the professional accounting bodies.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"501 - 522"},"PeriodicalIF":3.2,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43477891","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 : 2022-10-21DOI: 10.1080/09639284.2022.2134732
H. Luong, Yimei Man, Frederico Botafogo, Nicola J. Beatson
ABSTRACT In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students’ sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and learning at University A (The University’s name is blind as per the review requirement of the journal), New Zealand as a case study, and the COVID-19 pandemic as a natural experiment, we explore a sense of belonging in our accounting students. We speculate that whether the new circumstances be beneficial or detrimental to students’ sense of belonging would depend on many factors. Our study offers practical implications for accounting educators and the higher education sector to enhance students’ sense of belonging when facing disruption.
{"title":"Sense of belonging during a global pandemic: a case of accounting students","authors":"H. Luong, Yimei Man, Frederico Botafogo, Nicola J. Beatson","doi":"10.1080/09639284.2022.2134732","DOIUrl":"https://doi.org/10.1080/09639284.2022.2134732","url":null,"abstract":"ABSTRACT In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students’ sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and learning at University A (The University’s name is blind as per the review requirement of the journal), New Zealand as a case study, and the COVID-19 pandemic as a natural experiment, we explore a sense of belonging in our accounting students. We speculate that whether the new circumstances be beneficial or detrimental to students’ sense of belonging would depend on many factors. Our study offers practical implications for accounting educators and the higher education sector to enhance students’ sense of belonging when facing disruption.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"154 ","pages":"652 - 666"},"PeriodicalIF":3.2,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41315605","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 : 2022-09-26DOI: 10.1080/09639284.2022.2122727
N. Sheehan, Kenneth A. Fox, Mark Klassen, G. Vaidyanathan
{"title":"Threshold concepts and ESG performance: teaching accounting students reconceptualized fundamentals to drive future ESG advocacy","authors":"N. Sheehan, Kenneth A. Fox, Mark Klassen, G. Vaidyanathan","doi":"10.1080/09639284.2022.2122727","DOIUrl":"https://doi.org/10.1080/09639284.2022.2122727","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43368424","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 : 2022-09-19DOI: 10.1080/09639284.2022.2121169
Begoña Navallas, C. Campo, M. Camacho-Miñano
{"title":"Professional contacts and the decision to become an auditor. An analysis using linkedIn","authors":"Begoña Navallas, C. Campo, M. Camacho-Miñano","doi":"10.1080/09639284.2022.2121169","DOIUrl":"https://doi.org/10.1080/09639284.2022.2121169","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44925234","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 : 2022-09-06DOI: 10.1080/09639284.2022.2119090
Duanping Hong
{"title":"Using in-Class group assignments to improve low-achieving students’ performance in an introductory accounting course","authors":"Duanping Hong","doi":"10.1080/09639284.2022.2119090","DOIUrl":"https://doi.org/10.1080/09639284.2022.2119090","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47903284","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 : 2022-09-01DOI: 10.1080/09639284.2022.2113108
Martin Roberts, Neeta S. Shah, D. Mali, J. L. Arquero, J. Joyce, T. Hassall
This research contributes to helping educational establishments across the world develop self-e ffi cacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-e ffi cacy enhances accounting students ’ communication ability? Previous research has identi fi ed the business community requiring accountants to display high levels of communication ability. However, despite many deliberate pedagogical interventions over the years, communication skills are lacking in graduating accounting students. This paper describes a new approach of deliberate self-e ffi cacy interventions in one UK university ’ s undergraduate accounting curriculum to improve accounting students ’ communication ability. In addition, a self-e ffi cacy framework of Stone and Bailey [(2007). Team con fl ict self-e ffi cacy and outcome expectancy of business students. Journal of Education for Business , 82 (5), 258 – 266. https://doi.org/10.3200/ JOEB.82.5.258-266.] is developed to model communication self-e ffi cacy, outcome expectancy and behavioral intentions of the students. The data consists of the results of 131 fi rst-year accounting students, and this paper contributes by helping to pinpoint two self-e ffi cacy techniques to improving students ’ communication skills: ‘ personal mastery ’ and ‘ mentor support ’ .
{"title":"The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course","authors":"Martin Roberts, Neeta S. Shah, D. Mali, J. L. Arquero, J. Joyce, T. Hassall","doi":"10.1080/09639284.2022.2113108","DOIUrl":"https://doi.org/10.1080/09639284.2022.2113108","url":null,"abstract":"This research contributes to helping educational establishments across the world develop self-e ffi cacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-e ffi cacy enhances accounting students ’ communication ability? Previous research has identi fi ed the business community requiring accountants to display high levels of communication ability. However, despite many deliberate pedagogical interventions over the years, communication skills are lacking in graduating accounting students. This paper describes a new approach of deliberate self-e ffi cacy interventions in one UK university ’ s undergraduate accounting curriculum to improve accounting students ’ communication ability. In addition, a self-e ffi cacy framework of Stone and Bailey [(2007). Team con fl ict self-e ffi cacy and outcome expectancy of business students. Journal of Education for Business , 82 (5), 258 – 266. https://doi.org/10.3200/ JOEB.82.5.258-266.] is developed to model communication self-e ffi cacy, outcome expectancy and behavioral intentions of the students. The data consists of the results of 131 fi rst-year accounting students, and this paper contributes by helping to pinpoint two self-e ffi cacy techniques to improving students ’ communication skills: ‘ personal mastery ’ and ‘ mentor support ’ .","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49561622","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 : 2022-08-23DOI: 10.1080/09639284.2022.2114293
S. Sugahara, Keita Kano, Sumitaka Ushio
{"title":"Effect of high school students’ perception of accounting on their acceptance of using cloud accounting","authors":"S. Sugahara, Keita Kano, Sumitaka Ushio","doi":"10.1080/09639284.2022.2114293","DOIUrl":"https://doi.org/10.1080/09639284.2022.2114293","url":null,"abstract":"","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45580208","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 : 2022-08-09DOI: 10.1080/09639284.2022.2102932
R. W. Stone, L. Baker-Eveleth
ABSTRACT The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom’s Taxonomy and Scaffold method. The study’s objectives are to identify if SUA completion method (i.e. manual or digital) influences students’ SUA scores and if these scores influence performance on an end of the semester assessment regarding accounting cycles and controls. The data were collected from 274 students in a required accounting information systems course at an AACSB accredited accounting department across seven consecutive semesters. The data were analyzed using systems of linear equations and three-stage least squares estimation. The results provide evidence that SUA scores have a positive relationship to student learning of accounting cycles and controls. Supplemental analysis also indicates that digital completion of the SUA influences student scores.
{"title":"The role of practical accounting projects in achieving student learning objectives","authors":"R. W. Stone, L. Baker-Eveleth","doi":"10.1080/09639284.2022.2102932","DOIUrl":"https://doi.org/10.1080/09639284.2022.2102932","url":null,"abstract":"ABSTRACT The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom’s Taxonomy and Scaffold method. The study’s objectives are to identify if SUA completion method (i.e. manual or digital) influences students’ SUA scores and if these scores influence performance on an end of the semester assessment regarding accounting cycles and controls. The data were collected from 274 students in a required accounting information systems course at an AACSB accredited accounting department across seven consecutive semesters. The data were analyzed using systems of linear equations and three-stage least squares estimation. The results provide evidence that SUA scores have a positive relationship to student learning of accounting cycles and controls. Supplemental analysis also indicates that digital completion of the SUA influences student scores.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43458064","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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