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Publisher: Elsevier   (Total: 3162 journals)

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Showing 1401 - 1600 of 3162 Journals sorted alphabetically
Intl. J. of Adhesion and Adhesives     Hybrid Journal   (Followers: 18, SJR: 0.926, CiteScore: 2)
Intl. J. of Africa Nursing Sciences     Open Access   (SJR: 0.396, CiteScore: 1)
Intl. J. of Antimicrobial Agents     Hybrid Journal   (Followers: 10, SJR: 1.699, CiteScore: 4)
Intl. J. of Applied Earth Observation and Geoinformation     Hybrid Journal   (Followers: 34, SJR: 1.591, CiteScore: 4)
Intl. J. of Approximate Reasoning     Hybrid Journal   (Followers: 1, SJR: 0.866, CiteScore: 3)
Intl. J. of Biochemistry & Cell Biology     Hybrid Journal   (Followers: 6, SJR: 1.492, CiteScore: 3)
Intl. J. of Biological Macromolecules     Hybrid Journal   (Followers: 2, SJR: 0.917, CiteScore: 4)
Intl. J. of Cardiology     Hybrid Journal   (Followers: 16, SJR: 1.2, CiteScore: 2)
Intl. J. of Chemical and Analytical Science     Full-text available via subscription   (Followers: 4)
Intl. J. of Child-Computer Interaction     Hybrid Journal   (Followers: 2, SJR: 0.479, CiteScore: 3)
Intl. J. of Clinical and Health Psychology     Open Access   (Followers: 20, SJR: 1.345, CiteScore: 4)
Intl. J. of Coal Geology     Hybrid Journal   (Followers: 4, SJR: 2.186, CiteScore: 5)
Intl. J. of Critical Infrastructure Protection     Hybrid Journal   (Followers: 8, SJR: 0.648, CiteScore: 2)
Intl. J. of Dental Science and Research     Full-text available via subscription   (Followers: 1)
Intl. J. of Developmental Neuroscience     Hybrid Journal   (Followers: 8, SJR: 0.986, CiteScore: 2)
Intl. J. of Diabetes Mellitus     Open Access   (Followers: 9)
Intl. J. of Disaster Risk Reduction     Hybrid Journal   (Followers: 18, SJR: 0.769, CiteScore: 2)
Intl. J. of Drug Policy     Hybrid Journal   (Followers: 455, SJR: 1.441, CiteScore: 3)
Intl. J. of e-Navigation and Maritime Economy     Open Access   (Followers: 3)
Intl. J. of Educational Development     Hybrid Journal   (Followers: 14, SJR: 0.822, CiteScore: 1)
Intl. J. of Educational Research     Hybrid Journal   (Followers: 27, SJR: 0.617, CiteScore: 1)
Intl. J. of Electrical Power & Energy Systems     Open Access   (Followers: 24, SJR: 1.276, CiteScore: 5)
Intl. J. of Engineering Science     Hybrid Journal   (Followers: 5, SJR: 2.82, CiteScore: 6)
Intl. J. of Epilepsy     Full-text available via subscription   (Followers: 2, SJR: 0.126, CiteScore: 0)
Intl. J. of Fatigue     Hybrid Journal   (Followers: 38, SJR: 1.402, CiteScore: 3)
Intl. J. of Food Microbiology     Hybrid Journal   (Followers: 14, SJR: 1.366, CiteScore: 4)
Intl. J. of Forecasting     Hybrid Journal   (Followers: 28, SJR: 1.879, CiteScore: 3)
Intl. J. of Gastronomy and Food Science     Open Access   (Followers: 4, SJR: 0.422, CiteScore: 1)
Intl. J. of Gerontology     Open Access   (Followers: 8, SJR: 0.215, CiteScore: 0)
Intl. J. of Greenhouse Gas Control     Partially Free   (Followers: 5, SJR: 1.458, CiteScore: 4)
Intl. J. of Heat and Fluid Flow     Hybrid Journal   (Followers: 36, SJR: 0.947, CiteScore: 3)
Intl. J. of Heat and Mass Transfer     Hybrid Journal   (Followers: 267, SJR: 1.498, CiteScore: 4)
Intl. J. of Hospitality Management     Hybrid Journal   (Followers: 20, SJR: 2.027, CiteScore: 4)
Intl. J. of Human-Computer Studies     Hybrid Journal   (Followers: 18, SJR: 0.605, CiteScore: 3)
Intl. J. of Hydrogen Energy     Partially Free   (Followers: 20, SJR: 1.116, CiteScore: 4)
Intl. J. of Hygiene and Environmental Health     Hybrid Journal   (Followers: 7, SJR: 1.334, CiteScore: 4)
Intl. J. of Impact Engineering     Hybrid Journal   (Followers: 9, SJR: 2.124, CiteScore: 4)
Intl. J. of Industrial Ergonomics     Hybrid Journal   (Followers: 15, SJR: 0.795, CiteScore: 2)
Intl. J. of Industrial Organization     Hybrid Journal   (Followers: 24, SJR: 0.873, CiteScore: 1)
Intl. J. of Infectious Diseases     Open Access   (Followers: 8, SJR: 1.514, CiteScore: 3)
Intl. J. of Information Management     Hybrid Journal   (Followers: 306, SJR: 1.373, CiteScore: 6)
Intl. J. of Intercultural Relations     Hybrid Journal   (Followers: 12, SJR: 0.732, CiteScore: 2)
Intl. J. of Law and Psychiatry     Hybrid Journal   (Followers: 8, SJR: 0.546, CiteScore: 1)
Intl. J. of Law, Crime and Justice     Hybrid Journal   (Followers: 56, SJR: 0.362, CiteScore: 1)
Intl. J. of Machine Tools and Manufacture     Hybrid Journal   (Followers: 7, SJR: 2.7, CiteScore: 6)
Intl. J. of Management Education     Hybrid Journal   (Followers: 8, SJR: 0.597, CiteScore: 2)
Intl. J. of Marine Energy     Full-text available via subscription   (Followers: 1, SJR: 0.92, CiteScore: 2)
Intl. J. of Mass Spectrometry     Hybrid Journal   (Followers: 17, SJR: 0.61, CiteScore: 2)
Intl. J. of Mechanical Sciences     Hybrid Journal   (Followers: 13, SJR: 1.595, CiteScore: 4)
Intl. J. of Medical Informatics     Hybrid Journal   (Followers: 9, SJR: 1.247, CiteScore: 4)
Intl. J. of Medical Microbiology     Hybrid Journal   (Followers: 8, SJR: 1.717, CiteScore: 4)
Intl. J. of Mineral Processing     Hybrid Journal   (Followers: 10, SJR: 0.782, CiteScore: 2)
Intl. J. of Mining Science and Technology     Open Access   (Followers: 3, SJR: 1.323, CiteScore: 2)
Intl. J. of Multiphase Flow     Hybrid Journal   (Followers: 8, SJR: 1.218, CiteScore: 3)
Intl. J. of Naval Architecture and Ocean Engineering     Open Access   (Followers: 3, SJR: 0.571, CiteScore: 1)
Intl. J. of Neuropharmacology     Full-text available via subscription   (Followers: 1)
Intl. J. of Non-Linear Mechanics     Hybrid Journal   (Followers: 8, SJR: 1.032, CiteScore: 2)
Intl. J. of Nursing Sciences     Open Access   (Followers: 1, SJR: 0.285, CiteScore: 1)
Intl. J. of Nursing Studies     Hybrid Journal   (Followers: 15, SJR: 1.646, CiteScore: 4)
Intl. J. of Obstetric Anesthesia     Full-text available via subscription   (Followers: 13, SJR: 0.717, CiteScore: 2)
Intl. J. of Oral and Maxillofacial Surgery     Hybrid Journal   (Followers: 8, SJR: 1.137, CiteScore: 2)
Intl. J. of Orthopaedic and Trauma Nursing     Hybrid Journal   (Followers: 10, SJR: 0.369, CiteScore: 1)
Intl. J. of Osteopathic Medicine     Hybrid Journal   (Followers: 2, SJR: 0.297, CiteScore: 1)
Intl. J. of Paleopathology     Partially Free   (Followers: 8, SJR: 0.618, CiteScore: 1)
Intl. J. of Pavement Research and Technology     Open Access   (Followers: 6, SJR: 0.311, CiteScore: 1)
Intl. J. of Pediatric Otorhinolaryngology     Full-text available via subscription   (Followers: 1, SJR: 0.783, CiteScore: 1)
Intl. J. of Pediatric Otorhinolaryngology Extra     Full-text available via subscription   (Followers: 1, SJR: 0.11, CiteScore: 0)
Intl. J. of Pediatrics and Adolescent Medicine     Open Access   (Followers: 1, SJR: 0.144, CiteScore: 1)
Intl. J. of Pharmaceutics     Hybrid Journal   (Followers: 36, SJR: 1.172, CiteScore: 4)
Intl. J. of Plasticity     Hybrid Journal   (Followers: 7, SJR: 3.395, CiteScore: 6)
Intl. J. of Pressure Vessels and Piping     Hybrid Journal   (Followers: 25, SJR: 0.981, CiteScore: 2)
Intl. J. of Production Economics     Hybrid Journal   (Followers: 15, SJR: 2.401, CiteScore: 5)
Intl. J. of Project Management     Hybrid Journal   (Followers: 49, SJR: 1.463, CiteScore: 5)
Intl. J. of Psychophysiology     Hybrid Journal   (Followers: 5, SJR: 1.157, CiteScore: 3)
Intl. J. of Radiation Oncology*Biology*Physics     Hybrid Journal   (Followers: 32, SJR: 2.485, CiteScore: 3)
Intl. J. of Refractory Metals and Hard Materials     Hybrid Journal   (Followers: 5)
Intl. J. of Refrigeration     Full-text available via subscription   (Followers: 5, SJR: 1.471, CiteScore: 3)
Intl. J. of Research in Marketing     Hybrid Journal   (Followers: 20, SJR: 2.528, CiteScore: 3)
Intl. J. of Rock Mechanics and Mining Sciences     Hybrid Journal   (Followers: 8, SJR: 2.259, CiteScore: 4)
Intl. J. of Sediment Research     Full-text available via subscription   (Followers: 3, SJR: 0.663, CiteScore: 2)
Intl. J. of Solids and Structures     Hybrid Journal   (Followers: 15, SJR: 1.295, CiteScore: 3)
Intl. J. of Spine Surgery     Hybrid Journal   (Followers: 3, SJR: 0.793, CiteScore: 2)
Intl. J. of Surgery     Hybrid Journal   (Followers: 8, SJR: 0.834, CiteScore: 3)
Intl. J. of Surgery Case Reports     Open Access   (Followers: 4, SJR: 0.26, CiteScore: 1)
Intl. J. of Surgery Open     Open Access   (SJR: 0.116, CiteScore: 0)
Intl. J. of Surgery Protocols     Open Access   (Followers: 1, SJR: 0.141, CiteScore: 1)
Intl. J. of Sustainable Built Environment     Open Access   (Followers: 5, SJR: 0.746, CiteScore: 3)
Intl. J. of the Sociology of Law     Hybrid Journal   (Followers: 18)
Intl. J. of Thermal Sciences     Hybrid Journal   (Followers: 18, SJR: 1.429, CiteScore: 4)
Intl. J. of Transportation Science and Technology     Open Access   (Followers: 10)
Intl. J. of Veterinary Science and Medicine     Open Access   (Followers: 4)
Intl. J. of Women's Dermatology     Open Access   (SJR: 0.213, CiteScore: 0)
Intl. Medical Review on Down Syndrome     Full-text available via subscription  
Intl. Orthodontics     Full-text available via subscription   (Followers: 3, SJR: 0.239, CiteScore: 0)
Intl. Perspectives on Child and Adolescent Mental Health     Full-text available via subscription   (Followers: 5)
Intl. Review of Cell and Molecular Biology     Full-text available via subscription   (Followers: 6, SJR: 1.973, CiteScore: 4)
Intl. Review of Cytology     Full-text available via subscription  
Intl. Review of Economics & Finance     Hybrid Journal   (Followers: 26, SJR: 0.841, CiteScore: 2)
Intl. Review of Economics Education     Hybrid Journal   (Followers: 1, SJR: 0.632, CiteScore: 1)
Intl. Review of Financial Analysis     Hybrid Journal   (Followers: 7, SJR: 0.755, CiteScore: 2)
Intl. Review of Law and Economics     Hybrid Journal   (Followers: 21, SJR: 0.572, CiteScore: 1)
Intl. Review of Neurobiology     Full-text available via subscription   (Followers: 2, SJR: 1.497, CiteScore: 3)
Intl. Review of Research in Mental Retardation     Full-text available via subscription   (Followers: 7)
Intl. Soil and Water Conservation Research     Open Access   (SJR: 0.667, CiteScore: 2)
Intl. Strategic Management Review     Open Access   (Followers: 4)
Investigación en Educación Médica     Open Access  
Investigaciones de Historia Económica     Full-text available via subscription   (SJR: 0.264, CiteScore: 0)
Investigaciones Europeas de Dirección y Economía de la Empresa     Open Access  
IRBM     Full-text available via subscription   (SJR: 0.298, CiteScore: 1)
IRBM News     Full-text available via subscription   (SJR: 0.139, CiteScore: 0)
ISA Transactions     Full-text available via subscription   (Followers: 1, SJR: 1.115, CiteScore: 4)
iScience     Open Access  
ISPRS J. of Photogrammetry and Remote Sensing     Hybrid Journal   (Followers: 70, SJR: 3.169, CiteScore: 8)
Italian Oral Surgery     Full-text available via subscription   (Followers: 1)
ITBM-RBM     Full-text available via subscription   (Followers: 1)
ITBM-RBM News     Full-text available via subscription   (Followers: 1)
J. de Chirurgie Viscerale     Full-text available via subscription   (Followers: 1, SJR: 0.264, CiteScore: 0)
J. de Gynécologie Obstétrique et Biologie de la Reproduction     Full-text available via subscription  
J. de Mathématiques Pures et Appliquées     Full-text available via subscription   (Followers: 4, SJR: 3.571, CiteScore: 2)
J. de Mycologie Médicale / J. of Medical Mycology     Full-text available via subscription   (Followers: 2, SJR: 0.495, CiteScore: 2)
J. de Pédiatrie et de Puériculture     Full-text available via subscription   (SJR: 0.116, CiteScore: 0)
J. de Radiologie     Full-text available via subscription  
J. de Radiologie Diagnostique et Interventionnelle     Full-text available via subscription   (Followers: 2)
J. de Thérapie Comportementale et Cognitive     Full-text available via subscription   (SJR: 0.111, CiteScore: 0)
J. de Traumatologie du Sport     Full-text available via subscription   (Followers: 2, SJR: 0.152, CiteScore: 0)
J. des Anti-infectieux     Full-text available via subscription   (Followers: 2, SJR: 0.107, CiteScore: 0)
J. des Maladies Vasculaires     Full-text available via subscription  
J. Européen des Urgences     Full-text available via subscription   (Followers: 1)
J. Européen des Urgences et de Réanimation     Hybrid Journal   (SJR: 0.108, CiteScore: 0)
J. for Nature Conservation     Hybrid Journal   (Followers: 28, SJR: 0.894, CiteScore: 2)
J. for Nurse Practitioners     Hybrid Journal   (Followers: 12, SJR: 0.179, CiteScore: 0)
J. Français d'Ophtalmologie     Full-text available via subscription   (Followers: 3, SJR: 0.292, CiteScore: 0)
J. of Academic Librarianship     Hybrid Journal   (Followers: 1028, SJR: 1.224, CiteScore: 2)
J. of Accounting and Economics     Hybrid Journal   (Followers: 37, SJR: 6.875, CiteScore: 4)
J. of Accounting and Public Policy     Hybrid Journal   (Followers: 7, SJR: 0.91, CiteScore: 2)
J. of Accounting Education     Hybrid Journal   (Followers: 6, SJR: 0.882, CiteScore: 1)
J. of Accounting Literature     Hybrid Journal   (Followers: 7, SJR: 0.986, CiteScore: 3)
J. of Acupuncture and Meridian Studies     Open Access   (Followers: 1, SJR: 0.347, CiteScore: 1)
J. of Acute Medicine     Open Access   (SJR: 0.196, CiteScore: 1)
J. of Adolescence     Hybrid Journal   (Followers: 14, SJR: 1.01, CiteScore: 2)
J. of Adolescent Health     Hybrid Journal   (Followers: 23, SJR: 1.851, CiteScore: 4)
J. of Advanced Research     Open Access   (Followers: 2, SJR: 0.741, CiteScore: 4)
J. of Aerosol Science     Hybrid Journal   (Followers: 5, SJR: 0.828, CiteScore: 3)
J. of Affective Disorders     Hybrid Journal   (Followers: 18, SJR: 2.053, CiteScore: 4)
J. of African Earth Sciences     Hybrid Journal   (Followers: 11, SJR: 0.681, CiteScore: 2)
J. of African Trade     Open Access  
J. of Aging Studies     Hybrid Journal   (Followers: 11, SJR: 0.8, CiteScore: 2)
J. of Air Transport Management     Hybrid Journal   (Followers: 9, SJR: 0.981, CiteScore: 2)
J. of Algebra     Full-text available via subscription   (Followers: 5, SJR: 1.187, CiteScore: 1)
J. of Algorithms     Full-text available via subscription   (Followers: 4)
J. of Allergy and Clinical Immunology     Hybrid Journal   (Followers: 30, SJR: 5.049, CiteScore: 7)
J. of Allergy and Clinical Immunology : In Practice     Full-text available via subscription   (Followers: 12, SJR: 1.461, CiteScore: 3)
J. of Alloys and Compounds     Hybrid Journal   (Followers: 12, SJR: 1.02, CiteScore: 4)
J. of American Association for Pediatric Ophthalmology and Strabismus     Hybrid Journal   (Followers: 7, SJR: 0.752, CiteScore: 1)
J. of Analytical and Applied Pyrolysis     Hybrid Journal   (Followers: 3, SJR: 1.129, CiteScore: 4)
J. of Anesthesia History     Full-text available via subscription   (Followers: 1, SJR: 0.19, CiteScore: 0)
J. of Anthropological Archaeology     Hybrid Journal   (Followers: 78, SJR: 1.24, CiteScore: 2)
J. of Anxiety Disorders     Hybrid Journal   (Followers: 16, SJR: 2.043, CiteScore: 4)
J. of Applied Biomedicine     Open Access   (Followers: 2, SJR: 0.348, CiteScore: 2)
J. of Applied Developmental Psychology     Hybrid Journal   (Followers: 13, SJR: 1.339, CiteScore: 3)
J. of Applied Economics     Full-text available via subscription   (Followers: 8, SJR: 0.235, CiteScore: 1)
J. of Applied Geophysics     Hybrid Journal   (Followers: 15, SJR: 0.636, CiteScore: 2)
J. of Applied Logic     Full-text available via subscription   (SJR: 0.277, CiteScore: 1)
J. of Applied Mathematics and Mechanics     Full-text available via subscription   (Followers: 9, SJR: 0.321, CiteScore: 0)
J. of Applied Research and Technology     Open Access   (SJR: 0.255, CiteScore: 1)
J. of Applied Research in Memory and Cognition     Partially Free   (Followers: 12, SJR: 1.303, CiteScore: 2)
J. of Applied Research on Medicinal and Aromatic Plants     Hybrid Journal   (SJR: 0.355, CiteScore: 2)
J. of Approximation Theory     Hybrid Journal   (Followers: 1, SJR: 0.907, CiteScore: 1)
J. of Archaeological Science     Hybrid Journal   (Followers: 65, SJR: 1.885, CiteScore: 3)
J. of Archaeological Science : Reports     Hybrid Journal   (Followers: 17, SJR: 0.659, CiteScore: 1)
J. of Arid Environments     Hybrid Journal   (Followers: 14, SJR: 0.763, CiteScore: 2)
J. of Arrhythmia     Open Access   (SJR: 0.398, CiteScore: 1)
J. of Arthroplasty     Hybrid Journal   (Followers: 48, SJR: 2.373, CiteScore: 3)
J. of Arthroscopy and Joint Surgery     Full-text available via subscription   (Followers: 2, SJR: 0.103, CiteScore: 0)
J. of Asia-Pacific Biodiversity     Open Access   (SJR: 0.361, CiteScore: 1)
J. of Asia-Pacific Entomology     Full-text available via subscription   (Followers: 6, SJR: 0.373, CiteScore: 1)
J. of Asian Ceramic Societies     Open Access   (Followers: 2, SJR: 0.509, CiteScore: 2)
J. of Asian Earth Sciences     Hybrid Journal   (Followers: 13, SJR: 1.488, CiteScore: 3)
J. of Asian Economics     Hybrid Journal   (Followers: 1, SJR: 0.419, CiteScore: 1)
J. of Atmospheric and Solar-Terrestrial Physics     Hybrid Journal   (Followers: 146, SJR: 0.696, CiteScore: 2)
J. of Autoimmunity     Hybrid Journal   (Followers: 11, SJR: 2.046, CiteScore: 7)
J. of Ayurveda and Integrative Medicine     Open Access   (Followers: 3, SJR: 0.338, CiteScore: 1)
J. of Banking & Finance     Hybrid Journal   (Followers: 173)
J. of Basic & Applied Zoology : Physiology     Open Access   (Followers: 3)
J. of Behavior Therapy and Experimental Psychiatry     Hybrid Journal   (Followers: 4, SJR: 1.42, CiteScore: 3)
J. of Behavior, Health & Social Issues     Open Access   (Followers: 7)
J. of Behavioral and Experimental Economics     Full-text available via subscription   (Followers: 8, SJR: 0.593, CiteScore: 1)
J. of Behavioral and Experimental Finance     Full-text available via subscription   (Followers: 3, SJR: 0.475, CiteScore: 1)
J. of Biochemical and Biophysical Methods     Hybrid Journal   (Followers: 4)
J. of Biomechanics     Hybrid Journal   (Followers: 37, SJR: 1.147, CiteScore: 3)
J. of Biomedical Informatics     Partially Free   (Followers: 15, SJR: 1.028, CiteScore: 4)
J. of Biomedical Research     Full-text available via subscription   (Followers: 3, SJR: 0.712, CiteScore: 2)
J. of Bionic Engineering     Full-text available via subscription   (SJR: 0.584, CiteScore: 3)
J. of Bioscience and Bioengineering     Full-text available via subscription   (Followers: 31, SJR: 0.675, CiteScore: 2)
J. of Biotechnology     Hybrid Journal   (Followers: 63, SJR: 0.929, CiteScore: 3)
J. of Bodywork and Movement Therapies     Hybrid Journal   (Followers: 17, SJR: 0.522, CiteScore: 1)
J. of Bone Oncology     Open Access   (Followers: 1, SJR: 0.941, CiteScore: 3)
J. of Building Engineering     Hybrid Journal   (Followers: 2, SJR: 0.753, CiteScore: 3)
J. of Business Research     Hybrid Journal   (Followers: 22, SJR: 1.26, CiteScore: 3)
J. of Business Venturing     Hybrid Journal   (Followers: 26, SJR: 5.212, CiteScore: 9)

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Journal Cover
Journal of Accounting Education
Journal Prestige (SJR): 0.882
Citation Impact (citeScore): 1
Number of Followers: 6  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0748-5751
Published by Elsevier Homepage  [3162 journals]
  • Sunrise Hotels: An integrated managerial accounting teaching case
    • Abstract: Publication date: Available online 1 July 2018Source: Journal of Accounting EducationAuthor(s): Thomas Calderon, James W. Hesford, Nicolas Mangin, Mina Pizzini “Sunrise Hotels” consists of six, linked cases developed from a field study of a large hotel chain in North America. The cases are short, so they can be distributed and solved in less than a full class period, after a short lecture by the instructor. Students often see managerial topics as an unrelated collection of tools rather than as a coherent, integrated framework for decision-making and management control. Questions included with each short case guide students, and the integration developed across six cases in a single setting should help students view managerial accounting topics as inter-related tools for decision making and control.
       
  • Special issue with the 2017 Teaching, Learning and Curriculum Midyear
           Colloquium
    • Abstract: Publication date: Available online 30 June 2018Source: Journal of Accounting EducationAuthor(s): Natalie T. Churyk, Tracy Manly, Norbert Tschakert
       
  • A conceptual framework for teaching management accounting
    • Abstract: Publication date: Available online 7 June 2018Source: Journal of Accounting EducationAuthor(s): Sajay Samuel This paper proposes a conceptual framework for teaching management accounting. The framework is rooted in distinguishing organizations from markets and draws on the fast-developing field of “organizational economics.” Market clearing prices, infinitely divisible commodities, and regime of private property rights are three aspects that can theoretically characterize market transactions. This paper argues for conceptualizing the subject matter of management accounting as a response to the relative absence of these aspects of market transactions within organizations. Specifically, management accounting procedures can be classified as instruments that: coordinate the demand and supply of resources in the absence of prices; measure resource consumption given indivisibilities in the cost function; and control resource use when the ownership of assets is separated from its control. This conceptual framework not only lends intellectual coherence to the subject matter of management accounting but also permits its diverse topics to be arranged in a logically articulated manner.
       
  • Data-driven decision-making and its impact on accounting undergraduate
           curriculum
    • Abstract: Publication date: Available online 2 June 2018Source: Journal of Accounting EducationAuthor(s): Brian Ballou, Dan L. Heitger, Dale Stoel Data analytics appears soundly entrenched within both professional accounting and business environments. However, the role of data analytics within undergraduate accounting education does not appear to be well understood either by practitioners or academics. This study addresses the curriculum impact of the data-driven decision-making evolution by investigating the knowledge, skills, and abilities (KSAs) specifically needed within accounting curricula (as opposed to other disciplines within and outside of the business school). Based on prior literature and suggestions from interviews with business professionals, this study identifies a set of possible KSAs—incremental to technical accounting knowledge—useful for helping accountants succeed in the evolving data-driven decision-making environment. Using these KSAs, this study surveys business professionals and faculty from a set of representative accounting programs to better understand their desired emphasis on the KSAs as compared to traditional technical accounting knowledge. We find that compared to accounting faculty, business professionals desire an equal focus across all types of KSAs rather than on a detailed understanding of technical accounting knowledge traditionally emphasized in classrooms. We believe that this study’s results suggest a desired shift towards a more “scientific method” approach in which students use their understanding of business and accounting to ask questions, perform research, and seek out additional information to test alternate solutions (often using quantitative analyses) to evolve their accounting knowledge. Additionally, we provide results of a survey of business professionals on potential types of traditional accounting topics to deemphasize and thus provide opportunities to more thoroughly integrate additional KSAs into the accounting curriculum.
       
  • Forces of change – Another perspective: A reply to Pincus et al.
           (2017)
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Timothy J. Fogarty
       
  • Infusing data analytics into the accounting curriculum: A framework and
           insights from faculty
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Ann C. Dzuranin, Janet R. Jones, Renee M. Olvera Understanding how to use data to formulate and solve business problems provides an opportunity for the accounting professional to become a forward thinking strategic partner in the organization. The challenge for accountants is to develop the skills needed to extract value from data through advanced analytics. The challenge for accounting academic departments is determining the data analytic skills and tools that are relevant to the accounting profession and how and when to incorporate those topics into an already full curriculum. This is especially true for accounting programs that have separate AACSB accreditation, given that Accreditation Standard A7 requires universities with separate accounting accreditation to include content and learning objectives associated with data analytics and information technology skills. To address the challenges, we propose three data analytic implementation methods: a focused approach, integrated approach, and a hybrid approach. We present the results of a broad exploratory survey of accounting faculty regarding which data analytic skills and tools should be taught and how, when and where these topics should be provided to accounting students. We find support for a hybrid approach; whereby accounting programs include both a stand-alone course emphasizing data analytic competencies and accounting courses with data analytic competencies ingrained. We conclude with a discussion of the support for and limitations of each of our proposed implementation methods.
       
  • Special Issue on Ethics Within an Accounting and Auditing Context
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Natalie T. Churyk, Thomas Calderon, Diane Jules, Greg Shailer
       
  • Will and Caroline: Accounting, professional integrity and lobbying
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Kate Jelinek The purpose of this case is to increase familiarity with professional integrity, as described in the AICPA’s Code of Conduct, and enhance understanding of how integrity might influence the behavior and conduct of both accountants and accounting firms. Against the backdrop of integrity, the case aims to encourage critical thinking and consideration of whether there is a potential conflict between integrity and accounting firm lobbying. Using an example that mimics the conflict minerals provision (Section 1502) within the 2010 Dodd-Frank Act, this case engages students through an interaction featuring Will and Caroline, two staff auditors discussing the issue of professional integrity while taking a break from CPA Exam studying. Pre- and post-test student responses provide evidence that the case effectively enhances knowledge of the professional integrity section of the AICPA’s Code of Conduct, understanding of how integrity relates to the behavior of accountants and accounting firms and familiarity with the subject of accounting firm lobbying.
       
  • An accounting ethics case from multiple perspectives
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Kevin E. Dow, Marcia Weidenmier Watson, Vincent J. Shea, Sara Kern This case addresses ethical accounting issues often faced by the accounting profession using the activities of the investment group WWM, Inc. Based on the actions of real individuals and their companies, WWM, Inc. helps financially-distressed businesses obtain loans from financial institutions via a “Leveraged Asset Plan,” which provided necessary collateral for loans. Acting as a member of an Accounting Regulatory Board, you will examine the circumstances surrounding this company from multiple ethical perspectives and professional codes of conduct. The goal of the case is to (1) increase your understanding of ethical frameworks and professional codes of conduct and (2) learn how to apply these ethical frameworks to decision making.
       
  • Lessor accounting under ASC 842 – Not necessarily business as usual
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Paul Munter The new lease accounting requirements that take effect in 2019 for calendar-year public business entities and 2020 for other entities are a fundamental change for lessees accounting for lease arrangements. However, there are potentially significant changes for lessors that have received less attention since the issuance of the new standard. Like lessees, lessors also will need to identify all leases and re-evaluate them, finding that there are significant changes in the accounting for existing and new leases once the requirements take effect.
       
  • Using Pinterest to stimulate student engagement, interest, and learning in
           managerial accounting courses
    • Abstract: Publication date: June 2018Source: Journal of Accounting Education, Volume 43Author(s): Amy F. Holmes, Stephanie J. Rasmussen Managerial accounting is a course that typically suffers from a lack of student engagement. This paper presents a social media-based assignment that can increase student interest in and understanding of managerial accounting, particularly for English as a second language (ESL) students. For the assignment, students used Pinterest to share Internet-based resources with their class. The students were also required to comment on Pinterest “pins” created by their classmates. The assignment encouraged students to be engaged and active learners in the course, build interest in the managerial accounting topics covered, and develop a deeper understanding of managerial accounting by utilizing outside resources and real world examples. A survey of students’ attitudes indicates that approximately two-thirds of the students perceived the assignment had a positive impact on both their engagement in the course and their ability to better understand course topics. Student responses also suggest that the Pinterest assignment had some impact on their interest in managerial accounting. Mean survey responses were significantly more favorable for ESL students compared to non-ESL students.
       
  • Accelerated vs. traditional accounting education and CPA exam performance
    • Abstract: Publication date: Available online 30 April 2018Source: Journal of Accounting EducationAuthor(s): Michael Eames, Suzanne Luttman, Susan Parker Recent trends suggest a decline in the number of individuals attempting the Certified Public Accountant (CPA) exam. Our institution has responded to the need for additional professionals by creating accelerated accounting certificate programs. We find no significant difference between alumni from our traditional and accelerated programs in terms of attempting the CPA exam. Limiting comparisons to those who have attempted the exam, we obtain no significant differences between alumni from the programs in terms of passing the exam and the number of attempts required to pass. We further find that the accelerated program alumni take less time after program completion to pass the exam. This study contributes to our understanding of the comparative efficacy of accelerated accounting education. Our results suggest that well-designed accelerated accounting programs can provide a useful means for increasing the supply of well-qualified entry-level accountants and increase opportunities for students seeking a career in accounting.
       
  • Student and professor use of publisher test banks and implications for
           fair play
    • Abstract: Publication date: March 2018Source: Journal of Accounting Education, Volume 42Author(s): Christine Cheng, D. Larry Crumbley This study examines whether student access to publisher test banks (PTBs) impairs the ability of PTB multiple-choice questions to distinguish between students who understand the material being tested and those who do not. We develop and validate a detection technique that can be used to detect students who use PTBs to memorize question-specific cues and correct answers. Results indicate that a significant number of students (48 percent) use PTBs and that use results in a performance advantage (approximately 30 percent) on exams. Results indicate that student use of PTBs may significantly impair the ability of a professor, who uses PTBs to create in-class exams, to distinguish between students who understand the material and students who do not understand the material. Results serve to inform professors who were either unaware of student access to PTBs, or who were unaware of the extent with which student access to PTBs can impair fair play in the classroom. We discuss the pedagogical implications that arise from our findings and provide some insight about how fair play may be restored in the short- and long-run.
       
  • CVS Pharmacy: An instructional case of internal controls for regulatory
           compliance and IT risks
    • Abstract: Publication date: March 2018Source: Journal of Accounting Education, Volume 42Author(s): Ken H. Guo, Brenda L. Eschenbrenner The objective of the CVS Pharmacy case study is to teach students how to assess and integrate internal controls from regulatory compliance and information technology (IT) perspectives. The case focuses on the failure of CVS Pharmacy, Inc. to implement necessary controls to comply with regulations that limit the sales of pseudoephedrine. The case gives you the opportunity to systematically apply the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control – Integrated Framework (May 2013) and the COBIT 5 Framework issued by ISACA to investigate real business and IT issues. More specifically, you can use the frameworks to identify internal control deficiencies, compliance risks, and IT risks. Based on this assessment, you can recommend relevant control measures. The case is appropriate for undergraduate accounting information systems courses, as well as courses such as audit and IT audit by utilizing only one of the frameworks.
       
  • Power from the ground up: Using data analytics in capital budgeting
    • Abstract: Publication date: March 2018Source: Journal of Accounting Education, Volume 42Author(s): Ben Angelo, Douglas Ayres, Jason Stanfield In this case, you will perform quantitative and qualitative analyses to determine if a university should repair its existing coal powered boilers or replace the aging system with a geothermal plant. Politicians and local coal workers are pressuring the university to repair the existing coal furnace because this strategy requires a lower initial investment and supports the local coal industry. Faculty and students are pressuring the university to make an investment in green energy by constructing a geothermal plant, despite the higher initial cost. In conducting your analysis, you must balance the desires of these stakeholders against financial realities. You will: (1) apply statistical skills to evaluate cost behavior and consumption trends using historical data, (2) develop skills in predictive data analysis to forecast future possible outcomes, (3) analyze the impact qualitative factors may have in making appropriate recommendations from data from the perspective of various stakeholders, and (4) strengthen applied spreadsheet skills and proficiency.
       
  • ASC 606: Challenges in understanding and applying revenue recognition
    • Abstract: Publication date: March 2018Source: Journal of Accounting Education, Volume 42Author(s): John Hepp Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, introduces what the FASB refers to as a comprehensive, cohesive, and converged revenue standard to replace practices based on broad concepts and industry specific guidance or transaction-based guidance. Some challenges in understanding and applying a control-based revenue recognition model that new professionals are likely to encounter are discussed.
       
  • How well do our introductory accounting text books reflect current
           accounting practice'
    • Abstract: Publication date: March 2018Source: Journal of Accounting Education, Volume 42Author(s): Paul K. Wells A significant body of research has found that accounting education contributes to the narrow and stereotypical scorekeeping perceptions students have of accounting, and that there is a disconnect between accounting education and practice. However, there has only been limited research into why this has occurred. This study examines how the preparer-focused accounting textbooks adopted by New Zealand universities contribute to these concerns. Given that three of the five adopted textbooks are authorised adaptations of American textbooks and one is an American textbook, these findings will have implications for educators and authors beyond New Zealand. In an effort to better reflect accounting practice, this paper calls on authors and publishers of textbooks to acknowledge the wider context within which accounting operates, and the influence of technology on the accounting process as currently practised.
       
 
 
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