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  Subjects -> EDUCATION (Total: 1595 journals)
    - ADULT EDUCATION (23 journals)
    - COLLEGE AND ALUMNI (9 journals)
    - E-LEARNING (20 journals)
    - EDUCATION (1339 journals)
    - HIGHER EDUCATION (101 journals)
    - INTERNATIONAL EDUCATION PROGRAMS (1 journals)
    - ONLINE EDUCATION (26 journals)
    - SCHOOL ORGANIZATION (10 journals)
    - SPECIAL EDUCATION AND REHABILITATION (32 journals)
    - TEACHING METHODS AND CURRICULUM (34 journals)

EDUCATION (1339 journals)            First | 1 2 3 4 5 6 7 | Last

Showing 601 - 800 of 857 Journals sorted alphabetically
International Journal of Training Research, The     Hybrid Journal   (Followers: 8)
International Journal on School Disaffection     Full-text available via subscription  
International Online Journal of Education and Teaching     Open Access   (Followers: 1)
International Quarterly of Community Health Education     Full-text available via subscription   (Followers: 1)
International Research in Education     Open Access   (Followers: 6)
International Research in Geographical and Environmental Education     Hybrid Journal   (Followers: 6)
International Review of Economics Education     Hybrid Journal  
International Review of Education     Hybrid Journal   (Followers: 9)
International Review of Qualitative Research     Full-text available via subscription   (Followers: 38)
International Review of Research in Open and Distance Learning     Open Access   (Followers: 22)
International Studies in Catholic Education     Hybrid Journal   (Followers: 4)
International Studies in Sociology of Education     Hybrid Journal   (Followers: 16)
InterScientia     Open Access  
Intervention in School and Clinic     Hybrid Journal  
Investigaciones Sobre Lectura     Open Access  
Irish Educational Studies     Hybrid Journal   (Followers: 2)
Irish Journal of Academic Practice     Open Access   (Followers: 1)
Italiano LinguaDue     Open Access  
Itinerarius Reflectionis     Open Access   (Followers: 1)
Journal for Counselor Preparation and Supervision     Open Access   (Followers: 1)
Journal for Language Teaching = Tydskrif vir Taalonderrig     Full-text available via subscription   (Followers: 3)
Journal for Learning Through the Arts     Open Access   (Followers: 7)
Journal for the Study of Sports and Athletes in Education     Hybrid Journal   (Followers: 2)
Journal of Abnormal Child Psychology     Hybrid Journal   (Followers: 6)
Journal of Academic Ethics     Hybrid Journal   (Followers: 2)
Journal of Access Policy and Practice     Full-text available via subscription  
Journal of Accounting Education     Hybrid Journal   (Followers: 3)
Journal of Adolescent & Adult Literacy     Full-text available via subscription   (Followers: 7)
Journal of Adult Development     Hybrid Journal   (Followers: 6)
Journal of Advances in Medical Education & Professionalism     Open Access   (Followers: 6)
Journal of Adventure Education & Outdoor Learning     Hybrid Journal   (Followers: 6)
Journal of Aesthetic Education     Full-text available via subscription   (Followers: 2)
Journal of Agricultural Education and Extension, The     Hybrid Journal   (Followers: 2)
Journal of Appreciative Education     Open Access  
Journal of Architectural Education     Hybrid Journal   (Followers: 7)
Journal of Assessment and Institutional Effectiveness     Full-text available via subscription  
Journal of Attention Disorders     Hybrid Journal   (Followers: 2)
Journal of Behavioral Education     Hybrid Journal   (Followers: 3)
Journal of Beliefs & Values: Studies in Religion & Education     Hybrid Journal   (Followers: 6)
Journal of Biological Education     Hybrid Journal   (Followers: 1)
Journal of Business Ethics Education     Full-text available via subscription  
Journal of Case Studies     Open Access   (Followers: 1)
Journal of Cases in Educational Leadership     Hybrid Journal   (Followers: 5)
Journal of Chemical Education     Full-text available via subscription   (Followers: 20)
Journal of Child and Adolescent Psychiatric Nursing     Hybrid Journal   (Followers: 4)
Journal of Cognitive Education and Psychology     Full-text available via subscription   (Followers: 6)
Journal of College Student Development     Full-text available via subscription   (Followers: 7)
Journal of College Student Psychotherapy     Hybrid Journal   (Followers: 1)
Journal of College Student Retention : Research, Theory and Practice     Full-text available via subscription   (Followers: 4)
Journal of Computing in Higher Education     Hybrid Journal   (Followers: 12)
Journal of Contemporary Integrative Ideas     Open Access   (Followers: 1)
Journal of Contemporary Medical Education     Open Access   (Followers: 8)
Journal of Contemporary Water Resource & Education     Hybrid Journal   (Followers: 3)
Journal of Creative Behavior     Hybrid Journal   (Followers: 8)
Journal of Criminal Justice Education     Hybrid Journal   (Followers: 5)
Journal of Curriculum and Instruction     Open Access   (Followers: 4)
Journal of Curriculum and Pedagogy     Hybrid Journal   (Followers: 4)
Journal of Curriculum Studies     Hybrid Journal   (Followers: 13)
Journal of Curriculum Theorizing     Open Access   (Followers: 1)
Journal of Dance Education     Hybrid Journal   (Followers: 3)
Journal of Deaf Studies and Deaf Education     Hybrid Journal   (Followers: 7)
Journal of Dental Education     Full-text available via subscription   (Followers: 1)
Journal of Developmental and Physical Disabilities     Hybrid Journal   (Followers: 8)
Journal of Distance Learning     Full-text available via subscription   (Followers: 17)
Journal of Diversity in Higher Education     Full-text available via subscription   (Followers: 13)
Journal of Early Childhood Teacher Education     Hybrid Journal   (Followers: 9)
Journal of Early Intervention     Hybrid Journal   (Followers: 3)
Journal of Economic Education     Hybrid Journal   (Followers: 5)
Journal of Economic Education     Open Access  
Journal of Economics and Economic Education Research     Full-text available via subscription   (Followers: 2)
Journal of Education and e-Learning Research     Open Access   (Followers: 2)
Journal of Education and Learning     Open Access   (Followers: 9)
Journal of Education and Learning     Open Access   (Followers: 1)
Journal of Education and Practice     Open Access   (Followers: 11)
Journal of Education and Research     Open Access   (Followers: 2)
Journal of Education and Training     Open Access   (Followers: 1)
Journal of Education and Training Studies     Open Access   (Followers: 1)
Journal of Education and Work     Hybrid Journal   (Followers: 11)
Journal of Education Finance     Full-text available via subscription  
Journal of Education for Business     Hybrid Journal  
Journal of Education for Students Placed at Risk (JESPAR)     Hybrid Journal   (Followers: 2)
Journal of Education for Sustainable Development     Hybrid Journal   (Followers: 7)
Journal of Education for Teaching: International research and pedagogy     Hybrid Journal   (Followers: 13)
Journal of Education in New Century     Open Access  
Journal of Education Policy     Hybrid Journal   (Followers: 15)
Journal of Educational Administration     Hybrid Journal   (Followers: 4)
Journal of Educational Administration and History     Hybrid Journal   (Followers: 1)
Journal of Educational and Developmental Psychology     Open Access   (Followers: 12)
Journal of Educational and Psychological Consultation     Hybrid Journal  
Journal of Educational Change     Hybrid Journal   (Followers: 7)
Journal of Educational Computing Research     Full-text available via subscription   (Followers: 9)
Journal of Educational Development     Open Access  
Journal of Educational Issues     Open Access  
Journal of Educational Leadership, Policy and Practice     Full-text available via subscription   (Followers: 13)
Journal of Educational Measurement     Hybrid Journal   (Followers: 2)
Journal of Educational Research     Hybrid Journal   (Followers: 18)
Journal of Educational Research and Evaluation     Open Access  
Journal of Educational Social Studies     Open Access   (Followers: 5)
Journal of Educational Studies     Full-text available via subscription   (Followers: 1)
Journal of Educational Technology Systems     Full-text available via subscription   (Followers: 35)
Journal of Edugeography     Open Access  
Journal of Elementary Science Education     Hybrid Journal   (Followers: 8)
Journal of Emerging Trends in Educational Research and Policy Studies     Full-text available via subscription  
Journal of Emotional and Behavioral Disorders     Hybrid Journal   (Followers: 1)
Journal of Engineering Education     Hybrid Journal   (Followers: 2)
Journal of English and Arabic Language Teaching     Open Access  
Journal of English for Academic Purposes     Hybrid Journal   (Followers: 9)
Journal of Entrepreneurship Education     Full-text available via subscription   (Followers: 2)
Journal of Environmental Education     Hybrid Journal   (Followers: 5)
Journal of European CME     Open Access  
Journal of Executive Education     Open Access  
Journal of Experiential Education     Hybrid Journal   (Followers: 1)
Journal of Experimental Education     Full-text available via subscription   (Followers: 3)
Journal of Extension     Free   (Followers: 2)
Journal of Faculty Development     Full-text available via subscription   (Followers: 4)
Journal of Further and Higher Education     Hybrid Journal   (Followers: 26)
Journal of Gay & Lesbian Issues in Education     Hybrid Journal   (Followers: 6)
Journal of General Education     Full-text available via subscription   (Followers: 2)
Journal of Geography in Higher Education     Hybrid Journal   (Followers: 7)
Journal of Global Citizenship & Equity Education     Open Access   (Followers: 1)
Journal of Health Education Teaching Techniques     Full-text available via subscription   (Followers: 2)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 10)
Journal of Higher Education Policy and Management     Hybrid Journal   (Followers: 23)
Journal of Higher Education, The     Full-text available via subscription   (Followers: 29)
Journal of Hispanic Higher Education     Hybrid Journal   (Followers: 4)
Journal of Hospitality & Tourism Education     Hybrid Journal   (Followers: 4)
Journal of Immersion and Content-Based Language     Hybrid Journal   (Followers: 5)
Journal of Information Technology and Application in Education     Open Access   (Followers: 13)
Journal of Inquiry and Action in Education     Open Access   (Followers: 2)
Journal of Intellectual & Developmental Disability     Hybrid Journal   (Followers: 29)
Journal of Interactive Media in Education     Open Access   (Followers: 5)
Journal of International Academic Research     Open Access   (Followers: 2)
Journal of International Education in Business     Hybrid Journal   (Followers: 2)
Journal of International Education Research     Open Access   (Followers: 6)
Journal of International Mobility     Full-text available via subscription   (Followers: 1)
Journal of Language and Cultural Education     Open Access   (Followers: 1)
Journal of Language Identity & Education     Hybrid Journal   (Followers: 10)
Journal of Latinos and Education     Hybrid Journal   (Followers: 2)
Journal of Law and Education     Full-text available via subscription   (Followers: 8)
Journal of Learning Analytics     Open Access   (Followers: 3)
Journal of Learning Disabilities     Hybrid Journal   (Followers: 21)
Journal of Learning Spaces     Open Access   (Followers: 9)
Journal of Legal Education     Open Access   (Followers: 4)
Journal of Legal Studies Education     Hybrid Journal   (Followers: 8)
Journal of Library & Information Services in Distance Learning     Hybrid Journal   (Followers: 148)
Journal of Machine Learning Research     Open Access   (Followers: 22)
Journal of Marketing Education     Hybrid Journal   (Followers: 6)
Journal of Marketing for Higher Education     Hybrid Journal   (Followers: 11)
Journal of Mathematics Teacher Education     Hybrid Journal   (Followers: 13)
Journal of Media Law     Hybrid Journal   (Followers: 7)
Journal of Media Literacy Education     Open Access   (Followers: 1)
Journal of Mixed Methods Research     Hybrid Journal   (Followers: 21)
Journal of Moral Education     Hybrid Journal   (Followers: 6)
Journal of Multicultural Counseling and Development     Hybrid Journal   (Followers: 5)
Journal of Multilingual and Multicultural Development     Hybrid Journal   (Followers: 12)
Journal of Museum Education     Hybrid Journal   (Followers: 17)
Journal of Music Teacher Education     Hybrid Journal   (Followers: 8)
Journal of Nano Education     Full-text available via subscription  
Journal of NELTA     Open Access   (Followers: 2)
Journal of New Approaches in Educational Research     Open Access   (Followers: 3)
Journal of Nonprofit Education and Leadership     Full-text available via subscription   (Followers: 6)
Journal of Nursing Education     Full-text available via subscription   (Followers: 11)
Journal of Nursing Scholarship     Hybrid Journal   (Followers: 5)
Journal of Occupational Therapy, Schools, & Early Intervention     Hybrid Journal   (Followers: 18)
Journal of Online Learning and Teaching     Open Access   (Followers: 26)
Journal of Outdoor Recreation, Education, and Leadership     Full-text available via subscription   (Followers: 8)
Journal of Pedagogy     Open Access   (Followers: 7)
Journal of Peer Learning     Open Access   (Followers: 5)
Journal of Philosophy of Education     Hybrid Journal   (Followers: 13)
Journal of Physical Education and Sports     Open Access   (Followers: 3)
Journal of Planning Education and Research     Hybrid Journal   (Followers: 12)
Journal of Political Science Education     Hybrid Journal   (Followers: 8)
Journal of Praxis in Multicultural Education     Open Access   (Followers: 3)
Journal of Pre-College Engineering Education Research     Open Access  
Journal of Primary Education     Open Access   (Followers: 2)
Journal of Psychoeducational Assessment     Hybrid Journal   (Followers: 2)
Journal of Real Estate Practice and Education     Full-text available via subscription   (Followers: 2)
Journal of Religious Education     Hybrid Journal   (Followers: 3)
Journal of Research and Education in Indian Medicine     Open Access   (Followers: 1)
Journal of Research in Childhood Education     Hybrid Journal   (Followers: 4)
Journal of Research in International Education     Hybrid Journal   (Followers: 9)
Journal of Research in Interprofessional Practice and Education     Open Access   (Followers: 6)
Journal of Research in Music Education     Hybrid Journal   (Followers: 8)
Journal of Research In Reading     Hybrid Journal   (Followers: 11)
Journal of Research in Science Teaching     Hybrid Journal   (Followers: 13)
Journal of Research in Special Educational Needs     Hybrid Journal   (Followers: 4)
Journal of Research Initiatives     Open Access  
Journal of Research on Christian Education     Hybrid Journal   (Followers: 6)
Journal of Research on Educational Effectiveness     Hybrid Journal   (Followers: 5)
Journal of Research on Leadership Education     Hybrid Journal   (Followers: 9)
Journal of Research on Technology in Education     Hybrid Journal   (Followers: 7)
Journal of Research Practice     Open Access   (Followers: 27)
Journal of School Choice     Hybrid Journal  
Journal of School Health     Hybrid Journal   (Followers: 7)
Journal of School Violence     Hybrid Journal   (Followers: 7)
Journal of Science and Sustainable Development     Full-text available via subscription   (Followers: 1)
Journal of Science and Technology of the Arts     Open Access   (Followers: 2)
Journal of Science Education and Technology     Hybrid Journal   (Followers: 16)
Journal of Science Education for Students with Disabilities     Open Access   (Followers: 1)
Journal of Science Teacher Education     Hybrid Journal   (Followers: 17)

  First | 1 2 3 4 5 6 7 | Last

Journal Cover Journal of Accounting Education
  [SJR: 0.338]   [H-I: 19]   [3 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0748-5751
   Published by Elsevier Homepage  [2970 journals]
  • Editorial Board
    • Abstract: Publication date: June 2016
      Source:Journal of Accounting Education, Volume 35




      PubDate: 2016-06-14T13:59:41Z
       
  • What do we mean by accounting program quality? A decomposition of
           accounting faculty opinions
    • Abstract: Publication date: Available online 1 June 2016
      Source:Journal of Accounting Education
      Author(s): Timothy J. Fogarty, Aleksandra B. Zimmerman, Vernon J. Richardson
      Institutional quality has been, and will continue to be, an important dimension of academic accounting. How we measure it, by increasingly featuring objective output measures, has taken the construct away from demonstrated meaningfulness among its most important constituency. This paper forms several research propositions that attempt to identify the antecedents of perceived accounting program quality. Using accounting faculty judgments about accounting programs provided to a popular press request – the Public Accounting Report – the results show that an institution's educational success is more important than its research productivity. More general school characteristics, including the program's accreditation profile and the reputation of the business school in which the program is embedded, are also significant in their direct association with perceived program quality. These more remote factors also indirectly impact program reputation through their significant direct effect on educational outcomes. Implications for further research are drawn.


      PubDate: 2016-06-14T13:59:41Z
       
  • A model for teaching technology: Using Excel in an accounting information
           systems course
    • Abstract: Publication date: Available online 2 June 2016
      Source:Journal of Accounting Education
      Author(s): Veronda F. Willis
      In response to recommendation #4 of the Pathways Commission Report, this teaching note describes an instructional project that allows students to learn new functions in Microsoft Excel. While this project is used in a small undergraduate Accounting Information Systems course, it can be used in larger classes and in any class where students learn technology. In addition to strengthening their understanding of Excel, students are given an opportunity to communicate their understanding of Excel via peer teaching. Since accountants use Excel frequently, students need to be exposed to the vast array of functions and capabilities in Excel in order to enhance student success in the accounting profession. Students enter the course with varying degrees of Excel experience potentially making teaching and developing projects that meet the needs of all students a daunting and challenging task. This paper explains how the experience level problem is overcome in order to help students learn Excel in an environment that not only allows them to learn how to use selected Excel skills but also allows them to learn why and when these skills are useful for accountants.


      PubDate: 2016-06-14T13:59:41Z
       
  • Using an educational computer program to enhance student performance in
           financial accounting
    • Abstract: Publication date: Available online 6 June 2016
      Source:Journal of Accounting Education
      Author(s): Siew H. Chan, Qian Song, Laurie H. Rivera, Pailin Trongmateerut
      We develop an educational computer program, Principles Aren't That Hard (PATH), to enhance intrinsic motivation and performance in accounting education. We include Blackboard and the traditional paper medium as additional system types for comparison purposes. The results show that relative to Blackboard and the traditional paper medium, PATH leads to highest intrinsic motivation, which increases system use. The findings also indicate that the effect of intrinsic motivation on system use is stronger when perceived usefulness is higher than lower. When users perceive a system to be useful for attaining their goals, this form of extrinsic motivation promotes rather than impairs intrinsic motivation which further enhances system use. Additionally, the results suggest that perceived competence fully mediates the impact of system use on performance. This study's identification of perceived competence as a mediator furthers understanding of the inconsistent findings reported in previous research on the effect of system use on performance.


      PubDate: 2016-06-14T13:59:41Z
       
  • Vistabeans coffee shop data analytics teaching case
    • Abstract: Publication date: Available online 7 June 2016
      Source:Journal of Accounting Education
      Author(s): Amy Igou, Martin Coe
      This case engages you in a data analytics learning activity. You will use data analytics software and a sample dataset to gain an understanding of data analytics and how data analytics can be used to answer important business questions from an accountant's perspective. The intended audience is accounting information systems course students.


      PubDate: 2016-06-14T13:59:41Z
       
  • An exploratory examination of order effects on CPA exam passage timeliness
    • Abstract: Publication date: Available online 6 June 2016
      Source:Journal of Accounting Education
      Author(s): Dennis Bline, Stephen Perreault, Xiaochuan Zheng
      We examine whether the order in which candidates take individual sections of the CPA exam is related to their timeliness of passing all four parts. We examine performance data from 121,234 unique candidates taking the exam during the period 2005–2013 and find that, on average, candidates who took the FAR section first passed all four sections more quickly than those who took any other section first. In addition, we find that candidates who took the BEC section first took, on average, significantly longer to pass the exam than those who took any other section first. We find some evidence that suggests that these findings are attributable to the fact that candidates who take and pass FAR (BEC) first were least (most) likely to lose credit for previously passed sections due to the requirement that all four sections of the examination be passed within an 18 month window. That is, candidates who take and pass FAR (BEC) first are least (most) likely to have to retake this section compared to all other sections.


      PubDate: 2016-06-14T13:59:41Z
       
  • Innovators or inhibitors? Accounting faculty resistance to new
           educational technologies in higher education
    • Abstract: Publication date: Available online 13 April 2016
      Source:Journal of Accounting Education
      Author(s): Kim Watty, Jade McKay, Leanne Ngo
      While technology affords new opportunities and benefits for educators in their teaching practice, a significant number of faculty are resistant to adopting new technologies. Unprompted, 93% of faculty interviewed in the Australian study to be discussed in this paper pointed to accounting educator resistance as a key barrier to technology adoption and use. Adopting the Technology Acceptance Model (TAM) as a framework, this paper argues that one of the greatest challenges facing business schools and Higher Education Institutions (HEIs) in the 21st century is not new technologies themselves, but the ability of educators to embrace educational technologies. Drawing on the qualitative data to emerge from interviews with accounting educators recognised as exemplary in their use of innovative technologies, this paper explores the reasons for lack of faculty uptake and argues for academics to become innovators rather than inhibitors. The findings offer a timely insight into a twenty-first century issue affecting HEIs and, specifically, accounting academics. While carried out in the Accounting discipline, the findings may be relatable and applicable to all disciplines. A suite of recommendations are proposed for institutions, business schools and academics to consider.


      PubDate: 2016-04-17T17:13:56Z
       
  • Accounting education literature review (2015)
    • Abstract: Publication date: Available online 5 April 2016
      Source:Journal of Accounting Education
      Author(s): Barbara Apostolou, Jack W. Dorminey, John M. Hassell, James E. Rebele
      This review of the accounting education literature includes 97 articles published during 2015 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. This article updates prior accounting education literature reviews by organizing and summarizing recent contributions to the accounting education literature. Articles are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2015 are listed in appendices categorized by the appropriate content area.


      PubDate: 2016-04-07T16:58:30Z
       
  • Things I have learned (thus far)…reflections of an accounting
           academic
    • Abstract: Publication date: Available online 21 March 2016
      Source:Journal of Accounting Education
      Author(s): David E. Stout
      The potential value of critical self-reflection in helping us (as educators) to monitor and assess aspects of our professional development is asserted by Brookfield (1995). As implied by the title, in this paper I share with readers self-reflections (or insights) regarding “things I have learned” over the course of both my professional and personal life. At a fundamental level, the paper asserts the merits of reflecting on and sharing one's own pursuits, and the potential value this sharing has on others in the academy – particularly younger accounting faculty (for development and mentoring purposes) as they themselves engage in critical self-reflection. Critical reflections are offered in each of six areas: importance of doing (seemingly) “little things” in life; forming and meeting expectations; focusing on the truly important things in life; insights from my role as a teacher; insights from my role as an administrator; and a lesson in humility. The paper includes a call for the future sharing of self-reflective insights by other accounting educators, including those of younger faculty, along with thoughts as to how this experience-sharing might be accomplished.


      PubDate: 2016-03-23T16:12:32Z
       
  • Provision for income tax expense ASC 740: A teaching note
    • Abstract: Publication date: Available online 2 March 2016
      Source:Journal of Accounting Education
      Author(s): Tad Miller, Lindsay Miller, Jeffrey Tolin
      This project requires students to think critically to synthesize concepts they learned in their financial reporting and tax classes. They will use and interpret accounting standards to prepare tax provisions, comparative financial statements and the appropriate footnote disclosures. Even a simple tax provision results in a challenging project.


      PubDate: 2016-03-08T18:52:22Z
       
  • Editorial Board
    • Abstract: Publication date: March 2016
      Source:Journal of Accounting Education, Volume 34




      PubDate: 2016-02-20T14:49:25Z
       
  • Modern Watch Company: An instructional resource for presenting and
           learning actual, normal, and standard costing systems, and variable and
           fixed overhead variance analysis
    • Abstract: Publication date: Available online 10 February 2016
      Source:Journal of Accounting Education
      Author(s): Maia Farkas, Lee Kersting, William Stephens
      This paper presents an instructional resource that requires students to progress through three distinct costing approaches applied to a common data set: actual costing, normal costing, and standard costing. The resource is designed to allow students to better understand variable and fixed overhead variance analyses – in particular, the fixed overhead production volume variance. Students can complete the instructional resource either individually or in teams. The requirements of the resource give students the chance to defend a keep/drop decision by management, compare and contrast alternative costing systems, discuss some nuances across the costing systems, calculate variable overhead spending and efficiency variances as well as fixed overhead spending and production volume variances (along with a written memo to management explaining these variances), and discuss why predetermined overhead rates can make interim financial statements more reliable. Students perceived this resource as an effective learning tool that was easy to understand and that facilitated their understanding of costing systems, fixed overhead variance analysis, and the importance of predetermined overhead rates.


      PubDate: 2016-02-15T14:37:41Z
       
  • Developing student competencies: An integrated approach to a financial
           statement analysis project
    • Abstract: Publication date: Available online 5 February 2016
      Source:Journal of Accounting Education
      Author(s): Stephanie Dehning Grimm, Janell L. Blazovich
      This paper presents an instructional resource for an integrated financial statement analysis project. The project requires a quantitative analysis of a company's financial statements and a written research report. The project is designed to develop students' critical thinking and analytical capabilities through the application of course concepts to a real company, while also providing opportunities to develop professional competencies. Following Anson's Instructional Design Model (2007), the integrated project includes supporting activities, which are designed to aid students in achieving the project's learning goals. The supporting activities include in-class instruction on financial ratios, a computer lab session on Excel, draft papers, peer reviews of writing, and paper revisions. The integrated project also serves as an example of an assignment that is consistent with two recent education frameworks, the Integrated Competency-Based Framework (Lawson et al., 2014) and the AICPA Core Competency Framework (2015), which both advocate for increased integration of professional competencies within the accounting curriculum. Our instructional resource provides project instructions, supporting activities, as well as implementation guidance and a grading rubric. The paper discusses adaptations to tailor the project to various courses and audiences. The resources in this article are useful for instructors implementing a financial statement analysis project into accounting, finance, financial statement analysis and investment courses targeted at either the undergraduate or graduate levels.


      PubDate: 2016-02-10T14:16:34Z
       
  • Ghostwriters in the cloud
    • Abstract: Publication date: Available online 14 January 2016
      Source:Journal of Accounting Education
      Author(s): Elizabeth Fisher, Alexander J. McLeod, Arline Savage, Mark G. Simkin
      Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire courses on behalf of others. Several surrogate indicators suggest that the market for ghostwriting is growing. This paper explores the antecedents, ethical considerations, and legal issues involved with ghostwriting, and discusses the authentication techniques, identity-management methodologies, and proctoring options that can help control ghostwriting activities. It also describes a pilot study that the authors conducted of a promising authentication system. Both institutions of higher learning and accounting educators can adopt policies and procedures to deal with ghostwriters, and we include a list of best practices for this problem.


      PubDate: 2016-01-15T23:52:12Z
       
  • Assembling the opinion: An active learning exercise for audit students
    • Abstract: Publication date: Available online 7 January 2016
      Source:Journal of Accounting Education
      Author(s): Michelle Chandler Diaz
      “Assembling the opinion” is an in-class, small-group, active-learning exercise designed to help audit students become familiar with audit opinions. Students work in teams to “assemble” the wording of the audit opinion for a given fact scenario. The results from pre- and post-exercise assessments suggest that the active-learning exercise improves student learning. Data also suggest that students find the exercise enjoyable and believe that it contributes to their learning experience.


      PubDate: 2016-01-10T23:40:58Z
       
 
 
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