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  First | 1 2 3 4 5 6 7 8 | Last

Journal Cover Journal of Accounting Education
  [SJR: 0.338]   [H-I: 19]   [2 followers]  Follow
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0748-5751
   Published by Elsevier Homepage  [2801 journals]
  • 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
  • Why use multiple choice questions with excess information?
    • Abstract: Publication date: Available online 4 December 2015
      Source:Journal of Accounting Education
      Author(s): Jason Bergner, Joshua J. Filzen, Mark G. Simkin
      The examinations administered by accounting instructors, professional certification examiners, textbook writers, and preparatory accounting software all routinely include multiple-choice (MC) questions with excess (yet related) information. Despite their widespread use, little is known about how MC questions with excess information (hereafter, MCE questions) affect student test performance. Based on an empirical analysis of the tests of 374 students in two introductory accounting classes at a single university, we found that average performance was lower on MCE questions than non-MCE questions, but was sensitive to the overall difficulty of the tested concept. We also found no significant difference in the power of the two question types to discriminate – both types appeared equally competent in differentiating between low- and high-performing students. Although accounting professors may wish to use MC questions with excess information for a number of other reasons, we found that MCE questions, as used in the present setting, do not appear to better discriminate student understanding relative to non-MCE questions.

      PubDate: 2015-12-07T21:46:34Z
  • The success story of international additives producer AG: A case study on
           categorization of investments under IFRS
    • Abstract: Publication date: Available online 2 December 2015
      Source:Journal of Accounting Education
      Author(s): Torben Teuteberg, Daniel Voll, Henning Zülch
      International Additives Producer AG (IAP) recently announced ambitious forecasts regarding revenue and operating income to the capital market. These key performance indicators depend on the way IAP's investments are currently accounted for in its consolidated financial statements, a situation that is seriously questioned by the newly appointed auditor. In this context, the case requires the application of the relevant International Financial Reporting Standards (IFRS) regarding the categorization of investments for group reporting purposes. Specifically, Part I of the case requires the application of the control concept of IFRS 10 as well as the classification rules of IFRS 11 for joint arrangements, while Part II of the case introduces the assessment of significant influence according to IAS 28. Throughout the case the consequences of investment categorization on external reporting and related management incentives that arise from the interplay between financial reporting and capital markets, compensation contracts and additional disclosure requirements are discussed.

      PubDate: 2015-12-02T21:26:40Z
  • Editorial Board
    • Abstract: Publication date: December 2015
      Source:Journal of Accounting Education, Volume 33, Issue 4

      PubDate: 2015-11-24T21:01:26Z
  • The field as our classroom: Applications in a business-related setting
    • Abstract: Publication date: Available online 18 November 2015
      Source:Journal of Accounting Education
      Author(s): Danielle A. Chmielewski-Raimondo, Warren McKeown, Albie Brooks
      The ‘field-trip’ as part of the educational experience is not new, and issues associated with it have been explored in the literature from a variety of perspectives. Site-visits and work experience-based placements provide the potential to add value to the educational experience of students across and within multiple sectors. But not all field-trips are equal, both in terms of their nature and their learning outcomes. In this teaching note, we document the use of the field as our classroom in two distinct settings, both of which are full subjects in themselves: one at the undergraduate level, the other at the postgraduate level. The first is an International Accounting Study Program conducted twice a year to Europe and the United States. The trip is shared with another university in Australia and includes three weeks of travel, visits to host organizations, and presentations to students by senior executives and representatives of business, the accounting profession, regulators, academics, and standard setters. The second subject is a Business Practicum subject whereby students spend two weeks on a ‘consulting-type’ assignment for a host organization. In particular, we focus here on one of these practicums, where eight students and two staff traveled to the remote mining town of Weipa in Far North Australia in the Cape York Peninsula to work on a business and marketing project with Rio Tinto Alcan and the local indigenous communities. This exposed staff and students to a business environment whereby a set of specific deliverables were expected of the students in an environment of cultural sensitivity. Using the theoretical lens of Kolb's (1984) Experiential Learning Model (ELM) as a framework to guide our discussion, this paper details each program, before highlighting the students' learning experience with respect to the four stages of the ELM. We draw on student reflections, assessments and host feedback to illustrate the enhanced and varied learning and educational experiences of such field-based settings. Moreover, we provide practical guidance for others wishing to pursue similar experiential learning experiences for their students.

      PubDate: 2015-11-19T20:52:17Z
  • Johnson Manufacturing case study–bankruptcy
    • Abstract: Publication date: Available online 6 November 2015
      Source:Journal of Accounting Education
      Author(s): Natalie Tatiana Churyk, Shaokun (Carol) Yu, Guy M. Gross, Robert Stoettner
      The Johnson Manufacturing (Johnson) case demonstrates the steps a firm must take when exiting Chapter 11 bankruptcy, including the determination of the applicability of ‘fresh-start’ accounting. To complete the case, adjustments are required to the asset, liability, and equity accounts in accordance with the post-reorganization balance sheet date. The case also requires students to demonstrate an awareness and understanding of the authoritative guidance related to bankruptcy accounting under US GAAP and to recognize fresh-start accounting adjustments required under International Financial Reporting Standards (IFRS).

      PubDate: 2015-11-07T20:10:02Z
  • Citation-based accounting education publication rankings
    • Abstract: Publication date: Available online 21 October 2015
      Source:Journal of Accounting Education
      Author(s): Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
      We extend prior accounting education research by ranking accounting education publications based on citation counts. We collect publications in two accounting education specialty journals, Issues in Accounting Education and Journal of Accounting Education, and 11 other high-quality journals included in the Summers and Wood (2015a) database. We aggregate rankings by institution and by individuals for both traditional publications (including “instructional-resource” papers that are not case-based) and cased-based publications. We also provide citation-based benchmarking data for accounting education scholarship. We present our results in time windows of the most recent 6 years (i.e., 2008–2013, inclusive), 12 years (i.e., 2002–2013, inclusive), and since 1990 to show changes in citation-based rankings over time. These rankings allow institutions and individuals who specialize and excel in accounting education publications to track and to receive recognition for their performance.

      PubDate: 2015-10-25T21:44:25Z
  • Reflections on pathways to teaching, learning and curriculum community
           relationship building
    • Abstract: Publication date: Available online 26 September 2015
      Source:Journal of Accounting Education
      Author(s): Donald E. Wygal
      Significant time and talent have been applied in recent years toward the enhancement of the quality of accounting education. The Pathways Commission has been visible in sponsoring the pursuit of a national strategy to guide future “higher education for the accounting profession.” Pathways reports to date cover diverse issue areas and assert the value of academic/practice partnering. Attention is placed also on the need to create a national implementation structure to assure the sustainability of future gains. This paper provides evidence derived from author experiences in developing past academic/practice partnering activities. These pursuits reflect the value of a focus on pathways to relationship building involving interactions by a variety of interested participants (stakeholders) for mutual benefit. Insights are shared on the development of multiple partnering vehicles. Experiences suggest the potential for transfer gains among local initiatives and extensions to national venues. Implications for possible national Pathways-related implementation are suggested.

      PubDate: 2015-09-29T15:57:32Z
  • Incorporating face-to-face peer feedback in a group project setting
    • Abstract: Publication date: Available online 14 September 2015
      Source:Journal of Accounting Education
      Author(s): Jennifer Butler Ellis, Mark E. Riley, Rebecca Toppe Shortridge
      We present a teaching strategy in which students provide fellow group project members with face-to-face feedback on their performance over the course of the project. The first step in the strategy is a classroom session covering important elements of the feedback process. Student groups then meet for two face-to-face feedback sessions; the first session occurs midway through the project and the second session occurs after the group has completed the project. Both sessions provide students the opportunity to deliver and receive feedback. Students who take part in this process gain valuable experience that they can apply throughout their professional careers. While we incorporate this strategy into our Master of Accounting Science program, the ideas and teaching strategies are transferable to upper-division and masters-level accounting courses. The process can also be adapted to settings where less time is available. Our goal is to provide educators with information and ideas that will enable them to implement similar strategies in their own courses.

      PubDate: 2015-09-16T00:19:52Z
  • Making entry-level accountants better communicators: A Singapore-based
           study of communication tasks, skills, and attributes
    • Abstract: Publication date: Available online 13 August 2015
      Source:Journal of Accounting Education
      Author(s): H.P. Siriwardane, K.-Y. Low, D. Blietz
      Prior research reports that entry-level accountants (ELAs) lack appropriate levels of communication skills, and to-date, there are still gaps in our understanding of communication tasks frequently performed by ELAs, skills needed to fulfill these tasks, and attributes of written and oral communication that are critical to communicating effectively in the accounting field. This study attempts to fill some of the gaps by first amalgamating extant research to develop more comprehensive inventories of communication tasks, skills, and attributes (TSA) that would be critical for ELAs. Next, 59 practitioners (who have supervised ELAs) of accounting firms (both Big-4 and local firms) and members of the Chartered Institute of Management Accountants (CIMA) based in Singapore responded to our pilot survey to rate the frequency of communication tasks performed by ELAs, the importance of the identified communication skills and attributes, and the ELAs' communication skills and performance. Findings on importance ratings and importance–performance gaps provide useful insights to accounting/business/communication educators and researchers, higher education institutions, accounting students, and accounting practitioners in Singapore to better understand the current communication needs and/or deficiencies of the accounting profession. Future research opportunities, including the need to extend this study to other geographical areas using larger sample sizes, are discussed.

      PubDate: 2015-08-16T22:40:52Z
  • Preparing accounting students for ethical decision making: Developing
           individual codes of conduct based on personal values
    • Abstract: Publication date: September 2015
      Source:Journal of Accounting Education, Volume 33, Issue 3
      Author(s): Norman T. Sheehan, Joseph A. Schmidt
      Ethical failures in business have led many to question the role and efficacy of ethics training in business schools. Some scholars (e.g., Gosenpud & Werner, 2009; Lund Dean & Beggs, 2006; Taft & White, 2007) argue that instructing accounting students to behave ethically has a minimal effect on their future professional behavior. So instead of lecturing accounting students on ethical behavior, this exercise asks accounting students to clarify their values and then write individual codes of conduct that are intended to instruct their future professional selves to behave ethically. The exercise provides undergraduate and master's level accounting students an introduction to the importance of values on ethical behavior and has also been used as a preface to applying the Giving Voice to Values framework (Gentile, 2010). The exercise is effective in the eyes of the students surveyed, as 97% of students (n = 110) recommended that instructors at other universities adopt this exercise. When asked to provide reasons why they would recommend the exercise, students reported that they found the exercise a reflective way to discover their values and develop value-based codes of conduct.

      PubDate: 2015-08-11T22:20:27Z
  • Editorial Board
    • Abstract: Publication date: September 2015
      Source:Journal of Accounting Education, Volume 33, Issue 3

      PubDate: 2015-08-11T22:20:27Z
  • U.S. accounting professors' perspectives on textbook revisions
    • Abstract: Publication date: September 2015
      Source:Journal of Accounting Education, Volume 33, Issue 3
      Author(s): Theresa Hammond, Kenneth Danko, Mike Braswell
      In response to increasing concerns about the cost of university education, we examine one contributor to these costs: the revision cycle of accounting textbooks. We approach the issue from several perspectives. First, by examining copyright dates for 69 accounting textbooks, we find that accounting textbooks have been revised at an increasing rate over the past 28 years. Second, through a survey of faculty, we find that that faculty across accounting sub-disciplines believe that revision cycles should be slower. Faculty who teach sub-disciplines that change more slowly, such as cost accounting, prefer longer revision cycles than do faculty who teach in rapidly changing fields. In addition, faculty who are not textbook authors see less value in frequent textbook revisions. Regarding cost to students, more experienced faculty, female faculty, and faculty who are not authors are more likely to consider the price students pay for textbooks as an important factor in the textbook-selection decision. Third, an examination of published reviews of accounting textbooks indicates that none refer to the cost to students, and few address whether the revised edition is worthwhile. This multi-pronged approach lays the foundation for several recommendations for accounting faculty in these changing times, including our suggestion for the development of a new system of textbook material creation and delivery that would be free to accounting students.

      PubDate: 2015-08-11T22:20:27Z
  • The case of the frequent flyer fraudster
    • Abstract: Publication date: September 2015
      Source:Journal of Accounting Education, Volume 33, Issue 3
      Author(s): John Delaney, Martin Coe, Jeffrey Coussens, Michael Reddington
      This case, based on a real fraud, is a fraud investigation learning activity with a focus on interrogation. The case requires students to analyze a non-confrontational interrogation, identify and discuss verbal and nonverbal cues to deception, discuss legal ramifications of conducting fraud examinations, and identify and address internal control weaknesses.

      PubDate: 2015-08-11T22:20:27Z
  • Service department cost allocations using the net services model and the
           MDTERM function in Excel
    • Abstract: Publication date: September 2015
      Source:Journal of Accounting Education, Volume 33, Issue 3
      Author(s): Anthony Craig Keller
      A teaching note on the reformulation of service cost formulas is presented as a way to add value to the process of Reciprocal Costing by facilitating the tracing of cost between service departments, thereby increasing the accuracy of cost estimations for outsourcing decisions. Emphasis is placed on a solution method using the Excel MDETERM function and Cramer's rule that facilitates the tracing of costs between service departments.

      PubDate: 2015-08-11T22:20:27Z
  • The Personal Budget Project: A practical introduction to financial
    • Abstract: Publication date: June 2015
      Source:Journal of Accounting Education, Volume 33, Issue 2
      Author(s): Cynthia P. Guthrie , Curtis M. Nicholls
      Think a moment about your dream job. Do you know the beginning salary you are likely to make? Are you aware that your take-home pay is going to be only 60 to 75% of that amount? Have you given any thought as to how you might wisely allocate those after-tax dollars to provide for basic needs so that you will also have money to cover “wants” as well? The purpose of the Personal Budget Project is to give you an opportunity to envision your financial future and to understand and practice some important personal financial skills such as estimating income tax, preparing a budget, learning about debt, and recognizing the importance of beginning a savings program as soon as possible. In working through the project, you will discover foundational truths about personal finances that can help to foster sound decision-making as you become responsible for your own financial future. Hopefully your conclusion will echo that of others who have remarked that the Personal Budget Project is one of the most beneficial assignments they have completed throughout their college experience.

      PubDate: 2015-06-19T13:03:22Z
  • Stagnation in accounting education research
    • Abstract: Publication date: June 2015
      Source:Journal of Accounting Education, Volume 33, Issue 2
      Author(s): James E. Rebele , E. Kent St. Pierre
      A number of prominent scholars have argued that research published in the top accounting journals has stagnated. As evidence of research stagnation, these authors note that much of the research published in the top accounting journals relates to a limited group of topics, uses similar research methods, and is based largely on the same underlying theories. We argue in this paper that the same concerns noted for accounting research in general are evident in accounting education research. A historical analysis of the literature shows that most published accounting education articles are not empirical, still relate to a few general topics, and ignore several issues that we believe are important to accounting education practice. Empirical articles generally rely on the survey research method, with relatively few studies using experimental (or even quasi-experimental) methods. In addition to providing evidence from the literature to show that accounting education research has stagnated, we offer some suggestions for overcoming this problem and for advancing the literature.

      PubDate: 2015-06-19T13:03:22Z
  • The warehouse capital management policy – Treatment of leases
    • Abstract: Publication date: Available online 27 May 2015
      Source:Journal of Accounting Education
      Author(s): Michael E. Bradbury
      This case requires the use of financial statement footnote data to constructively capitalise operating leases. This is important because the joint FASB/IASB project has a proposal to capitalise most leases that are currently off-balance sheet. The impact of lease capitalisation is assessed by calculating common financial statement ratios and comparing the results to a lease multiple. Multiples are a rule-of-thumb method of estimating lease capitalisation. But are they accurate? The economic consequences of lease capitalisation are investigated. First, the impact on the firm's capital management policy is assessed. This includes the impact on accounting ratios that are required to be maintained by the firm's debt contract. Second, the impact touches on a potential ‘sale and leaseback’ business decision.

      PubDate: 2015-06-19T13:03:22Z
  • Editorial Board
    • Abstract: Publication date: June 2015
      Source:Journal of Accounting Education, Volume 33, Issue 2

      PubDate: 2015-06-19T13:03:22Z
  • Accounting education literature review (2013–2014)
    • Abstract: Publication date: June 2015
      Source:Journal of Accounting Education, Volume 33, Issue 2
      Author(s): Barbara Apostolou , Jack W. Dorminey , John M. Hassell , James E. Rebele
      This review of the accounting education literature includes 256 articles published over the two-year period, 2013–2014, 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, (5) 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 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 2013–2014 are listed in appendices categorized by the content area for which they are appropriate.

      PubDate: 2015-06-19T13:03:22Z
  • A teaching note on the tax benefits of retirement savings
    • Abstract: Publication date: Available online 13 March 2015
      Source:Journal of Accounting Education
      Author(s): Steven T. Schwartz , Eric E. Spires , Richard A. Young
      Typical textbook treatments of tax-advantaged retirement savings plans focus on legalistic characteristics such as contribution limits and early withdrawal penalties. Popular press articles on these plans often present a myriad of details on the effects of inflation, rates of return, expected tax rates, ordinary income versus capital gains treatment, and other items that tend to obscure their fundamental tax advantages. The goal of this teaching note is to expose the fundamental tax advantages of retirement savings plans by conducting an analysis of a simplified tax setting. We identify four interrelated benefits of existing retirement plans – tax-deferred contributions, tax-deferred earnings, never-taxed earnings, and income smoothing with progressive tax rates. We also provide a more in-depth analysis of the choice between the two most popular forms of retirement savings, traditional and Roth accounts. An understanding of the properties of the tax benefits of retirement savings can be useful for students who are preparing for careers as tax professionals, as well as individuals who wish to understand the financial planning advice they receive.

      PubDate: 2015-04-20T09:04:52Z
  • Using a course redesign to address retention and performance issues in
           introductory accounting
    • Abstract: Publication date: March 2015
      Source:Journal of Accounting Education, Volume 33, Issue 1
      Author(s): Charlene P. Spiceland , J. David Spiceland , S.J. Schaeffer III
      This article describes how one accounting program addressed declining retention rates and student performance issues with a focused course redesign of its introductory financial accounting course. The course redesign unites (a) the notion of promoting a thorough comprehension of “core competencies” rather than providing a cursory acquaintance with a broader variety of less critical ancillary topics; (b) an assortment of “continual review” techniques designed to maximize retaining the in-depth knowledge attained; and (c) utilization of a variety of stimulating and effectual technological enhancements to engage students and foster an active learning environment in the course. Anecdotal evidence gathered and limited empirical analysis suggests that the redesign endeavors have increased performance, enhanced student retention, and stimulated growth in the number of accounting majors relative to enrollment growth in the college of business. This approach, or any of several variants, can be adopted by other accounting programs to address similar issues. With many institutions currently facing declining enrollments and student retention along with accompanying financial consequences, our experience provides a timely potential remedy.

      PubDate: 2015-02-14T09:43:37Z
  • Editorial Board
    • Abstract: Publication date: March 2015
      Source:Journal of Accounting Education, Volume 33, Issue 1

      PubDate: 2015-02-14T09:43:37Z
  • Outstanding Reviewer Award
    • Abstract: Publication date: March 2015
      Source:Journal of Accounting Education, Volume 33, Issue 1

      PubDate: 2015-02-14T09:43:37Z
  • Using concept maps to provide an integrative framework for teaching the
           cost or managerial accounting course
    • Abstract: Publication date: March 2015
      Source:Journal of Accounting Education, Volume 33, Issue 1
      Author(s): Rochelle Kaplan Greenberg , Neil A. Wilner
      Accounting students often perceive their beginning cost or managerial course as lacking a framework with which they can organize the material. They have usually completed a beginning Financial Accounting course recently where the accounting equation provides such a framework. This makes the lack of a framework in their next course even more problematical. This paper provides a framework for integrating topics in the cost/managerial course to enhance learning. The framework uses hierarchical concept maps as the integrating mechanism. Concept maps provide a visual presentation method based on the theories of learning and knowledge. Assimilation learning theory posits that the difference between meaningful learning and rote learning depends upon whether or not the new information is integrated with, and connected to, existing knowledge. Meaningful learning takes place most easily when broader concepts are presented first and detailed ones that provide support are furnished later. Hierarchical concept maps are organized in such a fashion, with the more general, inclusive concepts at the top of the map, and progressively more specific concepts arranged below them. Concept maps are a way to develop logical thinking and study skills by revealing connections and helping students see how individual ideas form a larger whole. The paper provides a detailed discussion of how to proceed with the concept maps as building blocks in the course. This can help the instructor organize their presentation in a logical manner aimed at enhancing student learning. We also provide a comprehensive numerical example to reinforce the process over the course of the semester.

      PubDate: 2015-02-14T09:43:37Z
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