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  Subjects -> EDUCATION (Total: 1302 journals)
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EDUCATION (1101 journals)            First | 1 2 3 4 5 6 7 8 | Last

English for Specific Purposes     Hybrid Journal   (Followers: 6)
English in Aotearoa     Full-text available via subscription   (Followers: 1)
English in Australia     Full-text available via subscription   (Followers: 1)
English in Education     Hybrid Journal   (Followers: 9)
English Language Teaching     Open Access   (Followers: 9)
Enrollment Management Report     Hybrid Journal   (Followers: 2)
Ensaio Avaliação e Políticas Públicas em Educação     Open Access  
Ensaio Pesquisa em Educação em Ciências     Open Access  
Enseñanza de las Ciencias Sociales     Open Access  
EntreVer - Revista das Licenciaturas     Open Access  
Environmental Education Research     Hybrid Journal   (Followers: 11)
Epidemiologic Perspectives & Innovations     Open Access   (Followers: 1)
Equine Veterinary Education     Hybrid Journal   (Followers: 7)
Equity & Excellence in Education     Hybrid Journal   (Followers: 2)
Espacio, Tiempo y Educación     Open Access  
Estudios Pedagogicos (Valdivia)     Open Access   (Followers: 1)
Estudos Históricos     Open Access   (Followers: 4)
Ethics and Education     Hybrid Journal   (Followers: 8)
Ethiopian Journal of Education and Sciences     Open Access   (Followers: 2)
Ethnography and Education: New for 2006     Hybrid Journal   (Followers: 8)
EURASIP Journal on Audio, Speech, and Music Processing     Open Access   (Followers: 2)
European Early Childhood Education Research Journal     Hybrid Journal   (Followers: 3)
European Education     Full-text available via subscription   (Followers: 6)
European Educational Research Journal     Full-text available via subscription   (Followers: 11)
European Journal for Education Law and Policy     Hybrid Journal   (Followers: 5)
European Journal of Education     Hybrid Journal   (Followers: 19)
European Journal of Education and Psychology     Open Access   (Followers: 7)
European Journal of Engineering Education     Hybrid Journal   (Followers: 1)
European Journal of Open, Distance and E-Learning – EURODL     Open Access   (Followers: 7)
European Journal of Physics Education     Open Access   (Followers: 5)
European Journal of Psychology of Education     Hybrid Journal   (Followers: 6)
European Journal of Special Needs Education     Hybrid Journal   (Followers: 7)
European Journal of Teacher Education     Hybrid Journal   (Followers: 13)
European Physical Education Review     Hybrid Journal   (Followers: 5)
Evaluation     Hybrid Journal   (Followers: 7)
Evaluation & Research in Education     Hybrid Journal   (Followers: 16)
Evolution: Education and Outreach     Open Access  
Exceptionality     Hybrid Journal   (Followers: 1)
Extensio : Revista Eletrônica de Extensão     Open Access  
FAISCA. Revista de Altas Capacidades     Open Access  
FEM : Revista de la Fundación Educación Médica     Open Access  
Feminist Teacher     Full-text available via subscription   (Followers: 2)
Filosofia e Educação     Open Access  
FIRE : Forum of International Research in Education     Open Access  
First Opinions-Second Reactions (FOSR)     Open Access  
Focus : Journal of the City and Regional Planning Department     Open Access   (Followers: 6)
Focus on Autism and Other Developmental Disabilities     Hybrid Journal   (Followers: 16)
Focus on Health Professional Education : A Multi-disciplinary Journal     Full-text available via subscription   (Followers: 2)
Form@re - Open Journal per la formazione in rete     Open Access   (Followers: 2)
Foro de Educación     Open Access  
Foro de Profesores de E/LE     Open Access  
FORUM     Open Access  
Forum Oświatowe     Open Access  
French Studies in Southern Africa     Full-text available via subscription  
Frontiers of Education in China     Hybrid Journal  
Frontline     Full-text available via subscription   (Followers: 1)
Frontline Learning Research     Open Access  
Frühe Bildung     Hybrid Journal   (Followers: 1)
GEMS : Gender, Education, Music, and Society     Open Access  
Geographical Education     Full-text available via subscription   (Followers: 3)
Gifted Child Quarterly     Hybrid Journal   (Followers: 8)
Gifted Children     Open Access   (Followers: 2)
Gifted Education International     Hybrid Journal   (Followers: 6)
Global Education Review     Open Access   (Followers: 2)
Global Journal of Educational Research     Full-text available via subscription  
Global Perspectives on Accounting Education     Full-text available via subscription  
Global Studies of Childhood     Full-text available via subscription   (Followers: 1)
Globalisation, Societies and Education     Hybrid Journal   (Followers: 8)
Grief Matters : The Australian Journal of Grief and Bereavement     Full-text available via subscription   (Followers: 7)
Handbook of the Economics of Education     Full-text available via subscription   (Followers: 5)
Harvard Educational Review     Full-text available via subscription   (Followers: 1)
Health Education & Behavior     Hybrid Journal   (Followers: 7)
Health Education Research     Hybrid Journal   (Followers: 11)
High Ability Studies     Hybrid Journal   (Followers: 3)
High School Journal     Full-text available via subscription   (Followers: 4)
Higher Education     Hybrid Journal   (Followers: 162)
Higher Education Abstracts     Hybrid Journal   (Followers: 18)
Higher Education in Europe     Hybrid Journal   (Followers: 12)
Higher Education Management and Policy     Full-text available via subscription   (Followers: 14)
Higher Education Policy     Hybrid Journal   (Followers: 12)
Higher Education Quarterly     Hybrid Journal   (Followers: 193)
Higher Education Research & Development     Hybrid Journal   (Followers: 181)
Histoire de l'éducation     Open Access   (Followers: 1)
História & Ensino     Open Access  
Historia de la Educación. Anuario     Open Access  
Historical Studies in Education     Open Access   (Followers: 1)
History of Education Quarterly     Hybrid Journal   (Followers: 3)
History of Education Review     Hybrid Journal   (Followers: 2)
History of Education: Journal of the History of Education Society     Hybrid Journal   (Followers: 11)
Horizontes Educacionales     Open Access  
HSE - Social and Education History     Open Access  
Huria : Journal of the Open University of Tanzania     Full-text available via subscription  
i.e. : inquiry in education     Open Access   (Followers: 1)
IAMURE International Journal of Education     Open Access   (Followers: 5)
IEEE Potentials     Full-text available via subscription   (Followers: 2)
IEEE Revista Iberoamericana de Tecnologias del Aprendizaje     Hybrid Journal   (Followers: 1)
IEEE Transactions on Education     Hybrid Journal   (Followers: 3)
IJEM - International Journal of Educational Leadership and Management     Open Access  
Impact : The Philosophy of Education Society of Great Britain     Free   (Followers: 1)
Improving Schools     Hybrid Journal   (Followers: 4)

  First | 1 2 3 4 5 6 7 8 | Last

Journal Cover Journal of Accounting Education
   [3 followers]  Follow    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
     ISSN (Print) 0748-5751
     Published by Elsevier Homepage  [2563 journals]   [SJR: 0.261]   [H-I: 16]
  • Further tales of the schism: US accounting faculty and practice
           credentials
    • Abstract: Publication date: Available online 10 August 2014
      Source:Journal of Accounting Education
      Author(s): Timothy J. Fogarty , William H. Black
      The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.


      PubDate: 2014-08-12T20:42:07Z
       
  • IFRS framework-based case study: DaimlerChrysler – Adopting IFRS
           accounting policies
    • Abstract: Publication date: Available online 9 July 2014
      Source:Journal of Accounting Education
      Author(s): Eva K. Jermakowicz , Alan Reinstein , Natalie Tatiana Churyk
      This instructional case applies a framework-based approach to explore the concept of comparability in financial reporting and retrospective application of new accounting policies. The DaimlerChrysler (DC) case provides an opportunity for you to research key financial reporting concepts, analyze accounting policy differences between U.S. GAAP and IFRS, determine adjustments necessary to convert financial statements from U.S. GAAP to IFRS, and compute and discuss key ratio impacts following financial statement conversion. This case demonstrates that transitioning to IFRS is more than an accounting issue; it provides opportunities for financial restructuring (e.g., Daimler’s amendments to pension plans and its 2007 sale of Chrysler). It also illustrates the importance of professional judgment when initially adopting IFRS accounting policies. Also, despite FASB and IASB convergence efforts, you learn that most of the key differences between U.S. GAAP and IFRS identified in DC’s reconciliations continue today. This case helps you to: (1) develop skills to interpret and apply the requirements on first-time adoption of IFRS to a real-world setting; (2) research key differences between U.S. GAAP and IFRS and their effects on the financial statements and ratios; and (3) understand significant impacts of the transition to IFRS on businesses and financial statements. Completing the case develops your critical thinking and research/technological skills.


      PubDate: 2014-07-24T19:59:35Z
       
  • U.S. Airways merger: A strategic variance analysis of changes in
           post-merger performance
    • Abstract: Publication date: Available online 14 May 2014
      Source:Journal of Accounting Education
      Author(s): Paul A. Mudde , Parvez R. Sopariwala
      This case provides students the opportunity to apply strategic variance analysis (SVA) methodology in analyzing the performance changes realized in an airline merger. The U.S. Airways–America West merger provides an example of a complex, strategic action that simultaneously impacts firm size, unit pricing and costs, efficiency, and capacity for the combining airlines. This merger provides a rich example for the analysis since it combines U.S. Airways, a higher cost network airline that is geographically focused on the Eastern U.S., with America West, a low cost airline operating primarily along the Western U.S. The case includes merger and acquisition (M&A) theory discussing market power vs. efficiency motives for mergers and discusses the role of the U.S. Department of Justice and Federal Trade Commission in evaluating M&As and their impact on markets. The case asks students to serve as consultants applying the SVA methodology to the past U.S. Airways–America West merger and provide conclusions.


      PubDate: 2014-07-24T19:59:35Z
       
  • Editorial Board
    • Abstract: Publication date: June 2014
      Source:Journal of Accounting Education, Volume 32, Issue 2




      PubDate: 2014-07-24T19:59:35Z
       
  • Preface
    • Abstract: Publication date: June 2014
      Source:Journal of Accounting Education, Volume 32, Issue 2




      PubDate: 2014-07-24T19:59:35Z
       
  • Who should teach what' Australian perceptions of the roles of
           universities and practice in the education of professional accountants
    • Abstract: Publication date: Available online 28 May 2014
      Source:Journal of Accounting Education
      Author(s): Bryan Howieson , Phil Hancock , Naomi Segal , Marie Kavanagh , Irene Tempone , Jenny Kent
      This paper addresses the respective roles and responsibilities of universities and practitioners in educating professional accountants. The issues are explored by a review of the literature in accounting and other professions regarding the respective roles of universities and employers in the development of both technical and non-technical knowledge and skills of professionals, particularly accounting practitioners. The literature review suggests that critics of university-based education fail to recognise (a) the changes that have occurred in the roles and responsibilities of accounting practitioners, and (b) the opportunity costs necessarily associated with providing generalist accounting degrees. Universities and employers have comparative advantages for the development of different types of professional skills and knowledge. These insights are extended by way of a series of interviews with Australian accounting practitioners, representatives from professional accounting bodies, recent accounting graduates, and accounting students about their perceptions of the respective responsibilities and roles of universities and employers. Although some interviewees recognised that universities cannot be ‘all things to all people’, there was a tendency to expect universities to have the major responsibility for the development in accounting graduates of both technical and non-technical knowledge and skills. Such perceptions tended to understate the responsibilities and comparative advantage of employers and result in unrealistic expectations about the outcomes of a university education. Employers need to be made more aware of the resource and other limitations associated with university programs and should develop meaningful opportunities for learning and reflection within workplace contexts.


      PubDate: 2014-07-24T19:59:35Z
       
  • An approach to learning risk-based auditing
    • Abstract: Publication date: Available online 3 July 2014
      Source:Journal of Accounting Education
      Author(s): William F. Messier Jr.
      This paper presents a discussion of a risk-based auditing project that can be used in an undergraduate or graduate auditing course. The project gives students an opportunity to apply the concepts learned in their auditing class about risk-based auditing to a real world company. A number of companies are selected from a particular industry. Each student team is assigned a company and performs business risk analysis related to the entity and its environment using a structured questionnaire (template). The students are required to perform analytical procedures (ratio analysis) on the company and compare it to industry data or a competitor. Student evaluations of the project indicate that it helped them apply their audit knowledge, and was relevant to the auditing class.


      PubDate: 2014-07-24T19:59:35Z
       
  • Faculty perceptions of online homework software in accounting education
    • Abstract: Publication date: Available online 28 June 2014
      Source:Journal of Accounting Education
      Author(s): Roberta L. Humphrey , Deborah F. Beard
      Emerging technologies are providing a variety of tools for accounting educators. One of these tools is Online Homework Software (OHS). This study collects survey data from accounting faculty in the U.S.A. who were queried as to the utilization and perception of OHS in undergraduate accounting courses. Analysis of the survey data indicated five differences between OHS users and nonusers: (1) years of teaching, (2) number of course sections taught, (3) Accounting AACSB accreditation status, (4) faculty rank, and (5) courses taught by the respondents. Faculty indicated the tool is helpful when teaching in the online format and that OHS saves faculty time by reducing the time spent grading and processing student work. Users of OHS raised concerns about whether and how the tool helps students learn, how the students view the tool, and the cost of OHS. The data reported in this study are relevant to educators who have never used OHS as well as those who are currently using OHS. The data collected is important in promoting dialog concerning OHS usage and developing recommendations for continued improvements in the software.


      PubDate: 2014-07-24T19:59:35Z
       
  • Power to business professors: Automatic grading of problem-solving tasks
           in a spreadsheet
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1
      Author(s): Bernt Arne Bertheussen
      This paper presents an innovative approach, based on Excel files and a detailed implementation guide, that allows a professor with proficient spreadsheet skills to develop individualized problem-solving tasks for assignments and examinations that test students on cognitive thinking processes beyond memorizing and drilling. The professor accomplishes this goal by requiring the students to model a business problem-solving task in a worksheet environment. Each student’s work is marked automatically by a generic “plug and play” Visual Basic for Application (VBA) algorithm. The scores and feedback provided are tailored to each individual student and address not only the problem-solving outcome but also the problem-solving process. The learning objective discussed in this work is implemented at a Norwegian university business school.


      PubDate: 2014-04-28T17:21:57Z
       
  • Addressing business needs: A creative module for teaching data macros in
           an accounting information systems course
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1
      Author(s): Anil Singh , George Mangalaraj , Aakash Taneja
      Although database technology has advanced considerably, Accounting Information Systems (AIS) courses in business schools generally include only the basic aspects of databases, such as creating tables, queries, forms, reports and relationships between tables. One advanced topic that can be covered to enrich such courses is “triggered events.” Triggered events are useful in implementing accounting processes, such as data validation, control and exception reporting in databases. To date, teaching triggered events required enterprise-level database systems, thereby making it difficult to replicate in an introductory class. However, data macro features introduced in the 2010 version of Microsoft Access can now be used to teach such concepts in an easy-to-use interface. The proposed module in data macros helps students gain the ability to implement validity control and exception-reporting in databases. In addition, the module helps accounting students realize the importance of databases in meeting certain accounting needs. The effectiveness of the proposed module was assessed by an exercise and a survey.


      PubDate: 2014-04-28T17:21:57Z
       
  • Accounting “Boot Camp”
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1
      Author(s): Mark Jackson
      This study examines the effectiveness of a program designed to set appropriate student expectations and motivate students to put forth the necessary effort to succeed in intermediate accounting and other upper-division accounting courses. At a mid-sized public university in the Western US many students enrolled in Intermediate Accounting I (their first upper-division course) struggle with the rigor and academic demands of this course, resulting in failure rates of 30–45%. In many cases, students new to upper-division courses appear to lack a commitment to, or awareness of, the effort needed for success in the accounting program. The faculty implemented an accounting “Boot Camp” to prepare new accounting majors for the expectations of the program. This paper details the implementation of the Boot Camp and reviews its effectiveness by comparing the performance of attendees with the performance of non-attendees. After controlling for other contributing factors, the evidence suggests that attendees outperform their non-attending peers in Intermediate Accounting I. This relatively low-cost intervention should be attractive to faculty concerned about the common problem of students failing and then retaking intermediate accounting.


      PubDate: 2014-04-28T17:21:57Z
       
  • XBRL to enhance external financial reporting: Should we implement or
           not' Case Company X
    • Abstract: Publication date: Available online 24 April 2014
      Source:Journal of Accounting Education
      Author(s): Brigitte Eierle , Hannu Ojala , Esko Penttinen
      The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.


      PubDate: 2014-04-28T17:21:57Z
       
  • Creating financial statements using FRx within Microsoft Dynamics GP:
           Learning vs. teaching
    • Abstract: Publication date: Available online 24 April 2014
      Source:Journal of Accounting Education
      Author(s): Bonnie K. Klamm , Joann R. Segovia
      This project requires you to create financial statements using FRx within Microsoft Dynamics GP, an enterprise system. The project emphasizes the learner-centered paradigm rather than a teacher-centered educational paradigm. Researchers have found great importance in the learner-centered approach in educating students, especially in information systems (Landry, Saulnier, Wagner, & Longenecker, 2008; Saulnier, Landry, & Wagner, 2008). Major differences exist between the two approaches; for example, the professor gives information and evaluates, and emphasizes the right answer in a teacher-centered approach. The professor coaches and facilitates, and emphasizes that students generate good questions and learn from mistakes in a learner-centered approach. This project utilizes the learner-centered approach, an effective approach for you to use in today’s environment.


      PubDate: 2014-04-28T17:21:57Z
       
  • Baker Hughes: Greasing the wheels in Kazakhstan (FCPA violations and
           implementation of a corporate ethics and anti-corruption compliance
           program)
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1
      Author(s): Mark Holtzblatt , Norbert Tschakert
      This case discusses the Foreign Corrupt Practices Act (FCPA) violations of Texas-based Baker Hughes, in connection with its oil service operations in Kazakhstan. You will assume the position of a newly assigned audit committee member who is trying to understand Baker Hughes’ FCPA violations related to its Kazakhstan operations. Your investigation will involve the examination of the SEC court complaint, press releases, government and company publications and 10-K annual reports. Baker Hughes’ FCPA experiences illustrate the corruption risks and difficulties that multinational corporations encounter in conducting international business. The subsequent creation of a new Baker Hughes Code of Conduct, FCPA Compliance Guide, and Anti-Corruption Compliance Program provide you with a view of the corporate governance policies that companies can implement to help avoid costly penalties and investigations. Case questions address FCPA bribery, accounting and internal control provisions, 10-K filings, red flags indicating bribery (warning signs), and auditor’s responsibilities in uncovering illegal acts.


      PubDate: 2014-04-28T17:21:57Z
       
  • Heterogeneous student perceptions of accounting course importance and
           their implications for SET reporting and use
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1
      Author(s): Thomas W. Hall , Bethane Jo Pierce , P. Larry Tunnell , Larry M. Walther
      This research tests for an association between student perceptions of accounting course importance (PCI) and student evaluation of teaching (SET) ratings of satisfaction with instructor performance, course quality, and grading procedures. The study also investigates whether instructor rankings constructed from SET ratings vary across student groupings based on PCI. Using responses from students enrolled in introductory accounting classes at three AACSB-accredited accounting programs we find that SET ratings vary significantly with PCI. We also find that instructor rankings constructed from SET ratings vary with PCI. These findings suggest that, when heterogeneous perceptions are present, satisfying all students enrolled in a course may not be possible and that reliance on aggregated SET data may obscure important differences in student opinion. In this circumstance, disaggregating SET data by PCI and emphasizing the feedback of students holding higher (stronger) perceptions of course importance may enhance SET diagnostic value.


      PubDate: 2014-04-28T17:21:57Z
       
  • Editorial Board
    • Abstract: Publication date: March 2014
      Source:Journal of Accounting Education, Volume 32, Issue 1




      PubDate: 2014-04-28T17:21:57Z
       
  • A summary and analysis of education research in accounting information
           systems (AIS)
    • Abstract: Publication date: Available online 14 March 2014
      Source:Journal of Accounting Education
      Author(s): Barbara Apostolou , Jack W. Dorminey , John M. Hassell , James E. Rebele
      We consolidate and summarize 102 articles on accounting information systems (AIS) education from three decades (1983–2013) published in eight journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) AIS Educator Journal, (5) Global Perspectives on Accounting Education, (6) Issues in Accounting Education, (7) Journal of Information Systems, and (8) The Accounting Educators’ Journal. The summarized literature is categorized as empirical articles, descriptive articles, or instructional resources. We describe and summarize the research design and primary analytical approach of the empirical articles, summarize the descriptive articles, and tabulate the instructional resources. Suggestions for future research in AIS education are presented.


      PubDate: 2014-04-28T17:21:57Z
       
  • Towards an understanding of excel functional skills needed for a career in
           public accounting: Perceptions from public accountants and accounting
           students
    • Abstract: Publication date: Available online 26 March 2014
      Source:Journal of Accounting Education
      Author(s): Linda Ragland , Usha Ramachandran
      Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.


      PubDate: 2014-04-28T17:21:57Z
       
  • Organizing information into useful management reports: Short cases to
           illustrate reporting principles and coding
    • Abstract: Publication date: Available online 27 March 2014
      Source:Journal of Accounting Education
      Author(s): Constance M. Lehmann , Cynthia D. Heagy
      The accounting information systems course snatches students from their comfort zone of debits and credits and drops them into the position of czar of information needed by managers to make decisions and manage their day-to-day operations. Instructors of this course have the daunting task of teaching students how to report information in a way that it is meaningful to managers. These reports must adhere to principles not necessarily pertinent to the financial statements with which students are already familiar. These principles of management reports include concise and timely reports, inclusion of physical as well as monetary data, and exception reporting. The authors have developed and used three different teaching cases that resemble real-world experience to help students understand and apply these reporting principles. These cases can be used individually, and instructors might choose to use more than one of them in their AIS course. In addition, these cases challenge students to develop data coding methods that must be used to enable the generation of reports adhering to these principles. Learning objectives, implementation guidance, and teaching notes are provided. Feedback from students on the use of these cases has been overwhelmingly positive. The cases were administered at two universities (the authors’ university and another university) during the fall 2013 semester. The questionnaires administered to the instructor and the students are provided. Results included in this paper suggest that both the students and the instructors found the cases interesting and useful.


      PubDate: 2014-04-28T17:21:57Z
       
  • Teaching internal control through active learning
    • Abstract: Publication date: Available online 27 March 2014
      Source:Journal of Accounting Education
      Author(s): MaryElla Gainor , Dennis Bline , Xiaochuan Zheng
      This teaching note presents the use of an in-class competition that actively engages students in learning about the basics of internal control in an organization. Student feedback and instructor’s observation suggest that this active learning approach is effective for three primary reasons: (1) it focuses on the student’s own personal experience resulting in the fact that students can more easily relate to the examples created by their peers; (2) it empowers the student; and (3) it creates a competitive, active-learning environment. This article provides a detailed description of an interactive lesson that innovatively guides introductory accounting students toward understanding the basic principles of internal control, a topic getting more and more important in AIS education in post-SOX era. Furthermore, the detailed materials at the end of the article provide ready-to-use teaching materials and related instructions to facilitate implementation.


      PubDate: 2014-04-28T17:21:57Z
       
  • Dr. Phil and Montel help AIS students “Get Real” with the
           fraud triangle
    • Abstract: Publication date: Available online 3 April 2014
      Source:Journal of Accounting Education
      Author(s): Ronald J. Daigle , David C. Hayes , Philip W. Morris
      This case helps AIS students better understand the usefulness of the fraud triangle for identifying signs or “red flags” of potential misappropriation of assets. Students watch two video clips and read related transcript excerpts about two individuals who misappropriated assets at their respective places of employment. One clip is from an episode of The Dr. Phil Show, while the other is from an episode of The Montel Williams Show. Students are required to identify red flags that are present in each respective interview and that indicate pressures, opportunities, and rationalizations (the three sides of the fraud triangle) for committing misappropriation of assets.


      PubDate: 2014-04-28T17:21:57Z
       
  • Enhancing the AIS curriculum: Integration of a research-led, problem-based
           learning task
    • Abstract: Publication date: Available online 19 April 2014
      Source:Journal of Accounting Education
      Author(s): Carla L. Wilkin
      Issues relating to student learning outcomes, retention and engagement, together with pressure to reinvigorate and differentiate higher education programs through integrating research-based material into the curriculum, are repeatedly in the spotlight. This paper reports on successful results from a case study of a student-centered, research-led, problem-based learning task that was incorporated into the curriculum of an Accounting Information Systems subject. Through engaging students with the learning experience, the curriculum changes addressed identified needs for improved communication, reflective appraisal as well as analytical and critical thinking skills in higher education graduates. The paper concludes with details of student perceptions of the task and learning outcomes, a review of academic performance, and reflection on the methodologies employed.


      PubDate: 2014-04-28T17:21:57Z
       
  • Using Pacioli’s pedagogy and medieval text in today’s
           introductory accounting course
    • Abstract: Publication date: Available online 19 December 2013
      Source:Journal of Accounting Education
      Author(s): Alan Sangster , Ellie Franklin , Dee Alwis , Jo Abdul-Rahim , Greg Stoner
      Students today see little relevance in learning double-entry bookkeeping and find it difficult to learn how to prepare journal entries correctly. In particular, they struggle with the first stage of the double-entry process: identifying which accounts are to be debited and which are to be credited for each transaction. This paper reports on an attempt to overcome this situation by using the first printed instructional text on the subject (Pacioli, 1494) as the principal textbook on a 20-hour component of the introductory financial accounting course in an undergraduate accounting degree program. Instruction followed the pedagogy presented by Pacioli and only minimal additional costs to faculty were incurred. The innovation was successful. In their assessment, students not only demonstrated that they had learned, understood, and were able to draft the correct entries to make into the Journal, they did so correctly to an extent that exceeded expectations.


      PubDate: 2013-12-20T09:00:36Z
       
  • Editorial Board
    • Abstract: Publication date: December 2013
      Source:Journal of Accounting Education, Volume 31, Issue 4




      PubDate: 2013-11-02T09:01:30Z
       
  • Accountancy capstone: Enhancing integration and professional identity
    • Abstract: Publication date: Available online 9 October 2013
      Source:Journal of Accounting Education
      Author(s): Trevor Stanley , Stephen Marsden
      Capstone units are generally seen to have three main aims: integrating the program, reflecting on prior learning, and transitioning into the workplace. However, research indicates that most programs do not achieve outcomes in all three areas with Henscheid (2000) revealing that integration is the major goal of many capstone programs. As well, in the accounting education literature there has been little empirical evidence relating to the effectiveness of student learning as a result of implementing a capstone unit. This study reports on the development and implementation of an accountancy capstone unit at the Queensland University of Technology (QUT), which began in 2006. The main features of this capstone unit are: the use of problem-based learning (PBL); integration of the program; the development of a professional identity whereby classes are broken up into groups of a maximum of five students who take on the persona of a professional accounting firm for an entire semester; and the students, acting as professional advisors within that firm, are required to solve a series of unstructured, multi-dimensional accounting problems based on limited given facts. This process is similar to a professional advisor asking a client about the facts relating to the particular problem of the client and then solving the problem. The research was conducted over nine semesters and involved the collection of both quantitative and qualitative data from a student questionnaire. The results indicate that in terms of student perceptions, the capstone unit was very effective in enhancing integration of the program and enhancing professional identity thereby assisting student transition into the professional accounting workplace. Our approach therefore meets two of the three generally accepted aims of a capstone unit. With accounting educators striving to maximise student learning from a finite set of resources, this approach using PBL has resulted in improved learning outcomes for accounting students about to enter the workplace as professionals.


      PubDate: 2013-10-13T02:06:54Z
       
  • Cultural differences and judgment in financial reporting standards
    • Abstract: Publication date: Available online 11 October 2013
      Source:Journal of Accounting Education
      Author(s): Dawn Drnevich , Marty Stuebs
      This instructional resource provides you with the opportunity to explore how cultural differences can impact financial reporting outcomes through the judgments accountants make when interpreting and applying accounting standards. It is intended to draw your attention and awareness to culture’s impact on financial reporting judgments since financial reporting is becoming increasingly international in scope. The instructional resource begins by discussing financial reporting standards and cultural differences and then moves into presenting three accounting scenarios. The three scenarios (lease classification, contingent liability, and revenue recognition) examine how applying accounting standards requires judgment and how cultural differences can influence accountants’ judgments and the resulting financial reporting outcomes. In each scenario, you have the opportunity to identify and consider how different cultural dimensions could impact cross-cultural financial reporting outcomes. The instructional resource content allows you to consider the challenges in using and applying a uniform set of global accounting standards that require judgment across cultures.


      PubDate: 2013-10-13T02:06:54Z
       
  • Federal income tax laws that cause individuals’ marginal and
           statutory tax rates to differ
    • Abstract: Publication date: Available online 16 September 2013
      Source:Journal of Accounting Education
      Author(s): Gregory G. Geisler
      This article presents a “phaseouts table” as a tax educational tool. The table compiles and summarizes the phaseouts of and limitations on deductions, credits, exclusions from income, and allowed contributions for individual U.S. federal income taxpayers in 2013. Phaseouts can cause individual taxpayers’ marginal tax rate (MTR) to be higher than their statutory tax rate (STR) (i.e., “bracket” based on taxable income). For each phaseout, the table includes how the phaseout works, the adjusted gross income (AGI) range for the phaseout, and the related formula to compute MTR, given STR. The table is appropriate for any course that covers either U.S. federal income taxation of individuals or tax planning. (The phaseouts table is updated annually and is available upon request from the author.) The remainder of the article is a teaching resource, explaining how to compute the specific impact on MTR of each of several example phaseouts. Together, the phaseouts table and article enable U.S. tax instructors to assist students in learning about phaseouts in an integrated, comprehensive manner.


      PubDate: 2013-09-17T02:02:49Z
       
  • Editorial Board
    • Abstract: Publication date: September 2013
      Source:Journal of Accounting Education, Volume 31, Issue 3




      PubDate: 2013-08-28T02:08:30Z
       
  • Custom fabric ventures: An instructional resource in job costing for the
           introductory managerial accounting course
    • Abstract: Publication date: Available online 21 August 2013
      Source:Journal of Accounting Education
      Author(s): Karen W. Braun
      Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job.


      PubDate: 2013-08-24T02:06:47Z
       
  • IFRS framework-based case study: Barrick Gold Corporation—Goodwill
           for Gold
    • Abstract: Publication date: Available online 7 August 2013
      Source:Journal of Accounting Education
      Author(s): Patricia A. Goedl
      The case of Barrick Gold Corporation: Goodwill for Gold utilizes a framework-based approach to examine the objectives, underlying concepts, and relevant IFRS guidance applied to goodwill. The questions presented in the case study progressively lead from the broad concepts underlying the preparation of financial data, in general, to the International Accounting Standards concerning recognition, measurement, and subsequent treatment of goodwill, specifically IFRS 3, IAS 36, and IAS 38. It challenges you to determine if these standards are consistent with the underlying concepts set forth in the IFRS’s conceptual Framework. This case illustrates the importance of professional judgment in the standard setting process by requiring you to examine the IASB’s published supporting documents including the Board’s Basis for Conclusions. In addition, the case includes a practical application problem that requires you to determine the financial statement effects of the subsequent treatment of goodwill.


      PubDate: 2013-08-11T14:06:14Z
       
  • Hull House: An autopsy of not-for-profit financial accountability
    • Abstract: Publication date: Available online 7 August 2013
      Source:Journal of Accounting Education
      Author(s): Barbara Clemenson , R.D. Sellers
      Analyzing financial information for Hull House, an iconic not-for-profit organization, students are asked to explore the clues to its unfortunate demise. Hull House filed for bankruptcy in 2012 after 123years of service to the Chicago community. Evaluating the reported financial data from Internal Revenue Service (IRS) Forms 990, we seek to determine causes for this event and identify issues the board of trustees might have addressed in the years leading up to Hull House’s ruin that may have changed the outcome for this not-for-profit organization and its 60,000 clients. We also investigate the changing responsibilities of an organization’s leadership as it enters the “zone of insolvency.” This case requires real-life application of financial analysis to the not-for-profit accounting data provided by IRS Forms 990, which are publicly available on the website www.GuideStar.org.


      PubDate: 2013-08-07T18:30:49Z
       
  • Education par excellen Developing personal competencies and character
           through philanthropy-based education
    • Abstract: Publication date: Available online 29 July 2013
      Source:Journal of Accounting Education
      Author(s): Marsha M. Huber , Shirine L. Mafi
      This teaching note presents an innovation in accounting education called the Philanthropy Project. 2 The Philanthropy Project won the 2011 Howard Theall Innovation in Accounting Education award from the Canadian Academic Accounting Association (CAAA). This project also received an honorable mention from the American Accounting Association for the 2009 Bea Sanders/AICPA Innovation in Accounting Education Award. 2 The Philanthropy Project emphasizes experiential learning and is designed to promote the learning of discipline-specific concepts while simultaneously addressing the social needs of the surrounding community. In the Philanthropy Project, students receive money to distribute to not-for-profit organizations (NFPs) based on a competitive proposal process they help to develop and administer. A distinguishing characteristic of this project is that it is not a simulation. Students make real decisions that have immediate consequences to certain groups of people in their own communities. They have to make difficult choices by allocating scarce resources to some agencies and saying “no” to other agencies, all with worthy causes. The philanthropy project was administered in two introductory financial accounting classes, one at University A (a regional public university) and one at University B (a comprehensive private university). At the conclusion of the project, students reported experiencing the benefits of collaboration, communication, conceptual learning, community engagement, and character development. In addition to learning typical for-profit accounting topics, students participating in the philanthropy project also learned about NFP financial statements and related economic measures. Given the specified not-for-profit context, this project could be relevant for governmental and not-for-profit accounting classes. A timeline of activities, grading rubric, and templates are provided to aid in the adoption of this project by other accounting educators.


      PubDate: 2013-07-30T14:07:34Z
       
  • The Whip Cancer Walk: A case of real earnings management in the nonprofit
           sector
    • Abstract: Publication date: Available online 25 July 2013
      Source:Journal of Accounting Education
      Author(s): Daniel Gordon Neely , Daniel Tinkelman
      The Whip Cancer Walk case is designed for students currently learning about nonprofit accounting. Based on a real scenario, you are introduced to an organization that reports only the net proceeds from a series of fundraising walks, instead of both the funds raised and the related costs. The case explores the applicable accounting standards and asks you to consider the appropriate accounting treatment. In this case, you will be asked to consider how the accounting treatment of the walks affects the reported financial numbers, and as a result the rating received from Charity Navigator and the ability to pass the Better Business Bureau’s standards for accountability.


      PubDate: 2013-07-26T14:06:59Z
       
  • US government spending, the national debt, and the role of accounting
           educators
    • Abstract: Publication date: Available online 26 July 2013
      Source:Journal of Accounting Education
      Author(s): Robert D. Allen
      This article discusses the facts associated with US government deficits and the national debt. The growing problem of government debt is unsustainable and timely action is needed to avert serious economic problems in the future. While the current picture and forecast in the future are sobering, positive change that will restore fiscal balance is possible. Government spending and national debt are significant societal problems and the solutions can be facilitated by objective, non-partisan expertise from financial professionals such as accounting educators. We have an opportunity and responsibility to educate our students and others about the significance of our nation’s financial problems. The article also encourages accounting educators to be more active in researching and discussing these issues in a broader public context. Having faculty focus on federal spending in their teaching and research is consistent with recommendations by the Pathways Commission that encourage accounting faculty to focus on issues that matter to the profession and to society. The article suggests alternative methods for sharing the issues with various student audiences.


      PubDate: 2013-07-26T14:06:59Z
       
  • Not-for-profit accounting in a changing world of standard setting: What
           professors and students need to know
    • Abstract: Publication date: Available online 17 July 2013
      Source:Journal of Accounting Education
      Author(s): Teresa P. Gordon
      Generally, accounting standard setting in the 21st Century promises to be an interesting and increasingly diverse endeavor. This paper discusses the formation of the FASB’s Not-for-Profit Advisory Committee in 2010 and its work to date. I identify the various changes that will likely impact accounting and auditing for not-for-profit entities. Specifically, prospects for changes to current not-for-profit standards are discussed with emphasis on how future changes might follow the patterns outlined for private companies or small and medium-sized entities. New possibilities and implications for educators and curriculum design are introduced.


      PubDate: 2013-07-18T14:05:54Z
       
  • Special Issue on Governmental and Not-for-Profit Accounting Education Vol.
           31, Issue 3 (2013)
    • Abstract: Publication date: Available online 13 July 2013
      Source:Journal of Accounting Education
      Author(s): David E. Stout , Suzanne Lowensohn , Linda M. Parsons



      PubDate: 2013-07-14T15:38:39Z
       
  • An historical perspective on governmental accounting education
    • Abstract: Publication date: Available online 8 July 2013
      Source:Journal of Accounting Education
      Author(s): Earl Wilson
      This paper presents a senior governmental accounting educator’s perspectives on how governmental accounting education has changed over the past 35years and what we can expect for the future. Having begun my academic career during the 1970s, a period of turmoil and debate about the deficient state of governmental accounting, I look at how events of this period influenced my personal decision to specialize in governmental accounting education and how those events led to a path of dramatic improvement in governmental accounting standards, practice, and education. Key trends in governmental accounting education are discussed along with major changes in practice guidance over the years that have challenged textbook authors and faculty in staying abreast of change. The paper identifies many governmental accounting educators who have made significant contributions to governmental accounting and auditing policy and encourages current educators to seek ways to participate in the policy-making process. Finally, the paper discusses the future outlook for governmental accounting education and concludes that governmental accounting educators are well positioned to contribute to achieving the recently released recommendations of the Pathways Commission (2012).


      PubDate: 2013-07-10T14:06:52Z
       
  • Thinking practi Iteration, peer review, and policy analysis in a
           governmental accounting class
    • Abstract: Publication date: Available online 1 July 2013
      Source:Journal of Accounting Education
      Author(s): Wayne Finley , Tammy R. Waymire
      All accounting graduates need strong critical thinking skills to succeed. However, possessing these critical thinking skills upon graduation is particularly crucial for new accountants working in the field of governmental accounting. As public servants at the local, state, and federal levels, they may face both short-term budget constraints and long-term sustainability concerns that cannot be solved with technical skills alone. Due to the proliferation of standards and technical practices across the accounting profession, governmental accounting educators may find it difficult to incorporate critical thinking instruction into their courses. In response to these concerns, this paper presents a project developed for inclusion in a governmental and nonprofit accounting course. Over the course of one semester, students choose a governmental policy topic of interest, conduct background research, evaluate the costs and benefits associated with a policy issue, and prepare recommendations in a written format addressed to the appropriate legislative committee. The project also incorporates review and iterative components that allow students to revise their written work based on feedback from the instructor and classmates. We report results of pre- and post-surveys that suggest that the project offers promise as a vehicle for promoting critical thinking skills among governmental accounting students.


      PubDate: 2013-07-02T14:06:11Z
       
  • Editorial Board
    • Abstract: Publication date: June 2013
      Source:Journal of Accounting Education, Volume 31, Issue 2




      PubDate: 2013-05-11T14:05:46Z
       
  • The medium is the message: Comparing paper-based and web-based course
           evaluation modalities
    • Abstract: Publication date: Available online 29 April 2013
      Source:Journal of Accounting Education
      Author(s): Timothy J. Fogarty , Gregory A. Jonas , Larry M. Parker
      An increasing number of universities have moved student evaluation of faculty and courses out of the classroom, where it had resided for many years, and onto the web. The increased efficiency of the web-based administrative modality of these instruments seems self-apparent. However, whether the measures obtained using the new modality are the same as the old modality is unclear. This paper compares the results of questionnaires administered on the web with those collected from the same students while they were in class. Data from 181 course offerings over seven terms at one university were utilized. Significantly lower evaluation scores for both the instructor and the course are produced when a web-based modality is used. In general, these results did not vary for courses at different levels of matriculation or at different levels of student participation. However, the magnitude of modality differences varied between highly rated and poorly rated courses. Implications for faculty evaluation are offered.


      PubDate: 2013-05-03T14:06:24Z
       
  • The budgetary interview: Intentional learning for students in governmental
           and non-profit accounting
    • Abstract: Publication date: Available online 29 April 2013
      Source:Journal of Accounting Education
      Author(s): Larita Killian
      Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.


      PubDate: 2013-05-03T14:06:24Z
       
  • Ontology-based e-assessment for accounting: Outcomes of a pilot study and
           future prospects
    • Abstract: Publication date: Available online 23 April 2013
      Source:Journal of Accounting Education
      Author(s): Kate Litherland , Patrick Carmichael , Agustina Martínez-García
      This article reports on a pilot of a novel ontology-based e-assessment system in accounting that draws on the potential of emerging semantic technologies to produce an online assessment environment capable of marking students’ free-text answers to questions of a conceptual nature. It does this by matching their response with a “concept map” or “ontology” of domain knowledge expressed by subject specialists. The system used, OeLe, allows not only for marking, but also for feedback to individual students and teachers about student strengths and weaknesses, as well as to whole cohorts, thus providing both a formative and a summative assessment function. This article reports on the results of a “proof of concept” trial of OeLe, in which the system was implemented and evaluated outside its original development environment (an online course in education being used instead in an undergraduate course in financial accounting. It describes the potential affordances and demands of implementing ontology-based assessment in accounting, together with suggestions of what needs to be done if such approaches are to be more widely implemented.


      PubDate: 2013-04-25T14:10:27Z
       
  • Accounting education literature review (2010–2012)
    • Abstract: Publication date: Available online 6 April 2013
      Source:Journal of Accounting Education

      This review of the accounting education literature includes 291 articles and 104 instructional cases published over the 3-year period, 2010–2012, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (4) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into four sections corresponding to traditional lines of inquiry: (1) curriculum, assurance of learning (AOL), and instruction; (2) educational technology; (3) faculty issues; and (4) students. Suggestions for educational research in all content areas are presented. For the first time in this series of literature reviews, we assess the data collection and empirical analysis methods and recommend adoption of more rigorous techniques moving forward. Articles presenting teaching materials and educational cases published in the same six journals during 2010–2012 are presented in an appendix, categorized by the courses for which they are appropriate.


      PubDate: 2013-04-09T14:17:52Z
       
  • Editorial Board
    • Abstract: March 2013
      Publication year: 2013
      Source:Journal of Accounting Education, Volume 31, Issue 1




      PubDate: 2013-03-16T15:17:51Z
       
  • International Divider Walls
    • Abstract: Available online 19 February 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      The subject of this teaching case is the Enterprise Resource Planning (ERP) system implementation at International Divider Walls, the world market leader in design, production, and sales of divider walls. The implementation in one of the divisions of this multi-national company had been successful, and now the Chief Information Officer (CIO) was asked to advise the board of directors on the next step in the worldwide roll out of the ERP system. A choice had to be made between a centrally managed ERP option, and an option in which each of the divisions set up its own ERP project. As a student, you will assume the role of the CIO and present to the board a recommendation on the ERP roll out. You will have to combine your theoretical knowledge of the fields of strategic management, management accounting and control, and IT alignment and identify the important steps and issues pertaining to implementing an ERP system. Moreover, you will carry out a qualitative and quantitative analysis of public and internal financial and non-financial data to critically evaluate how these data affect the ERP implementation.
      Highlights ► This teaching case covers the ERP implementation at a multinational listed company. ► This teaching case can be used in an MBA or MSc program in management accounting or IT. ► Students will apply their knowledge of strategic management, management accounting, and IT. ► Students will analyze financial and non-financial data that affect ERP implementation. ► Students will learn to present compelling advice designed to convince a board of directors.

      PubDate: 2013-02-20T12:01:17Z
       
  • Ranking North American accounting scholars publishing accounting education
           papers: 1966–2011
    • Abstract: Available online 19 February 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      This paper ranks accounting’s education authors who teach at institutions located in the United States and Canada. During the 46-year period from 1966 through 2011 that we examined, 13 journals published accounting education papers; the publication period for each journal varies. The data indicate that only 31.4% of accounting’s 4855 doctoral faculty who teach at schools in North America have one or more publications in these 13 journals. For those doctorates still teaching, the research provides rankings of authors by doctoral year and for four periods: 2002–2011 (most recent 10years), 1992–2001 (next 10-year period), 1966–1991 (last 26years), and for the entire 46-year period. To acknowledge the contributions of retired and deceased authors, the research lists those authors who would have been included on the overall list had they still been actively teaching. While Urbancic (2009) and Brigham Young University (BYU) provide rankings of authors in accounting education, these rankings are limited in the scope of the journals included – Urbancic includes only six accounting education journals, while BYU includes only Issues in Accounting Education. We found that Urbancic’s (BYU’s) 10-year (20-year) data had a Spearman’s rho of −0.84 (0.39) with our rankings. We believe that data presented herein provides a more comprehensive ranking of accounting’s authors in the area of education.
      Highlights ► We provide rankings for North American authors in accounting education. ► We examine 13 journals that published accounting education papers from 1966 to 2011. ► We rank the top-10 authors by PhD/DBA graduation years. ► We rank the top-50 authors for four time periods that comprise our 46-year study. ► We find differences between our rankings and those of prior research.

      PubDate: 2013-02-20T12:01:17Z
       
  • A quasi-experimental assessment of interactive student response systems on
           student confidence, effort, and course performance
    • Abstract: Available online 8 February 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      The interactive student response system (SRS), commonly referred to as ‘clickers,’ is an alternative learning method that has the potential to improve student course i.e., quiz/examination (performance). Prior SRS studies both within accounting and other academic disciplines have found conflicting results as to its influence on student course performance. This quasi-experimental study re-examines the relationship between the use of an SRS and course performance. We also investigate how using SRS influences student confidence and time spent studying outside of class. Unlike prior SRS related studies, we tested both our SRS class and our control class (with no SRS) in the same academic semester with the same instructor to provide a higher degree of experimental control. Through doing so, we compared the benefit of immediate feedback achieved by SRS to the delayed feedback of traditional assessment formats. Higher in-class performance on multiple-choice quiz items was found for students using SRS versus those who did not use SRS; however, no significant differences in examination performance or overall course performance were noted between the two groups. Students using SRS reported being more confident in their abilities and spent less time preparing for the course outside of class, while maintaining similar overall course performance when compared to those who did not use the SRS. We conclude our study by providing areas of meaningful future research related to the use of SRS.
      Highlights ► Examines the influence of student response system (SRS) on course performance. ► Investigates how SRS affects confidence and time spent studying outside of class. ► Higher in-class performance on quizzes was found for students using SRS. ► No differences in overall course performance were found for students using SRS. ► Students with SRS were more confident and spent less time studying for the course.

      PubDate: 2013-02-12T13:30:55Z
       
  • The importance of sample selection: An instructional resource using U.S.
           presidential elections
    • Abstract: Available online 8 February 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.
      Highlights ► U.S. presidential elections emphasize the importance of sample selection. ► The instructional resource supplements quantitative aspects of sampling. ► Discussions include the importance of understanding a population’s characteristics. ► Concepts are also applied to the audit task: confirmation of accounts receivable.

      PubDate: 2013-02-12T13:30:55Z
       
  • Teaching managerial responsibilities for internal controls: Perception
           gaps between accounting and management professors
    • Abstract: Available online 7 January 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      An organization needs a proper managerial tone to maintain a sound control environment. However, managers cannot support a control environment they do not understand. This misunderstanding generates a perception gap between corporate managers and auditors concerning internal control responsibilities, which may extend to academia as well. This research examines the perceptions of accounting and management professors concerning the understanding of who is ultimately responsible for establishing and maintaining internal controls over financial reporting and finds a statistically significant difference of opinion between the two groups. A large number of management professors surveyed relegate this role to internal auditors instead of management. These findings indicate management professors may not be fully aware of the responsibilities placed on managers of publicly traded companies for internal controls over financial reporting by the Sarbanes–Oxley (SOX) Act of 2002. The survey also finds a statistically significant difference in the perceptions of accounting and management professors concerning where the topic of internal controls should be taught and who is most qualified to teach internal controls to non-accounting business majors. This disconnect between management and accounting professors could potentially generate a business curriculum that leaves non-accounting business majors with little or no exposure to the roles and responsibilities of managers concerning internal controls over financial reporting. This research highlights the important role of accounting professors to help minimize this disconnect and provides specific recommendations to improve the exposure necessary for non-accounting business majors.
      Highlights ► Internal control perception gaps exist among accounting and management professors. ► Non-accounting managers need exposure to internal controls over financial reporting. ► Management professors may need clarity concerning internal control environments. ► Professors disagree about internal control education for non-accounting majors.

      PubDate: 2013-01-11T15:20:37Z
       
  • Trabeck prepares for IFRS: An IFRS case study
    • Abstract: Available online 9 January 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      The growing acceptance of International Financial Reporting Standards (IFRSs) as a basis for US financial reporting represents a fundamental change for the US accounting profession. IFRS and US generally accepted accounting principles (GAAPs) both are based on principles; however, US GAAP largely uses rules to apply the principles. In contrast, IFRS relies heavily on the use of judgment in deciding how transactions should be recorded. This fictional case is designed to help students identify some fundamental differences between US GAAP and IFRS and apply this knowledge to general-purpose financial statements.
      Highlights ► This fictional case is designed to help students understand and apply differences between US GAAP and IFRS. ► Students are required to analyze specific situations where US GAAP and IFRS differ. ► Students are required to prepare IFRS-based financial reports. ► Students are required to analyze differences between US GAAP-based and IFRS-based reports.

      PubDate: 2013-01-11T15:20:37Z
       
 
 
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