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  Subjects -> EDUCATION (Total: 1751 journals)
    - ADULT EDUCATION (24 journals)
    - COLLEGE AND ALUMNI (9 journals)
    - E-LEARNING (22 journals)
    - EDUCATION (1463 journals)
    - HIGHER EDUCATION (118 journals)
    - INTERNATIONAL EDUCATION PROGRAMS (4 journals)
    - ONLINE EDUCATION (28 journals)
    - SCHOOL ORGANIZATION (12 journals)
    - SPECIAL EDUCATION AND REHABILITATION (34 journals)
    - TEACHING METHODS AND CURRICULUM (37 journals)

EDUCATION (1463 journals)            First | 1 2 3 4 5 6 7 8 | Last

Showing 601 - 800 of 857 Journals sorted alphabetically
International Journal of Learning and Media     Hybrid Journal   (Followers: 5)
International Journal of Lifelong Education     Hybrid Journal   (Followers: 12)
International Journal of Lower Extremity Wounds     Hybrid Journal   (Followers: 3)
International Journal of Management Education     Hybrid Journal   (Followers: 6)
International Journal of Management in Education     Hybrid Journal   (Followers: 7)
International Journal of Mathematical Education in Science and Technology     Hybrid Journal   (Followers: 10)
International Journal of Modern Education and Computer Science     Open Access   (Followers: 2)
International Journal of Multicultural Education     Open Access   (Followers: 10)
International Journal of Music Education     Hybrid Journal   (Followers: 17)
International Journal of Nurse Practitioner Educators     Open Access   (Followers: 8)
International Journal of Online Pedagogy and Course Design     Full-text available via subscription   (Followers: 7)
International Journal of Pedagogies and Learning     Hybrid Journal   (Followers: 8)
International Journal of Pedagogy, Policy and ICT in Education     Full-text available via subscription   (Followers: 2)
International Journal of Play     Hybrid Journal   (Followers: 6)
International Journal of Pluralism and Economics Education     Hybrid Journal  
International Journal of Qualitative Studies in Education     Hybrid Journal   (Followers: 39)
International Journal of Quantitative Research in Education     Hybrid Journal   (Followers: 4)
International Journal of Rehabilitation and Health     Hybrid Journal   (Followers: 17)
International Journal of Rehabilitation Research     Hybrid Journal   (Followers: 18)
International Journal of Research & Method in Education     Hybrid Journal   (Followers: 20)
International Journal of Research in Education Methodology     Open Access   (Followers: 11)
International Journal of Research Studies in Education     Open Access   (Followers: 9)
International Journal of Research Studies in Educational Technology     Open Access   (Followers: 10)
International Journal of Research Studies in Language Learning     Open Access   (Followers: 15)
International Journal of Science and Mathematics Education     Hybrid Journal   (Followers: 24)
International Journal of Science and Technology Education Research     Open Access   (Followers: 8)
International Journal of Science Education     Hybrid Journal   (Followers: 26)
International Journal of Science Education, Part B Communication and Public Engagement     Hybrid Journal   (Followers: 8)
International Journal of Servant-Leadership     Full-text available via subscription  
International Journal of Social Media and Interactive Learning Environments     Hybrid Journal   (Followers: 11)
International Journal of Sociology of Education     Open Access   (Followers: 4)
International Journal of Solution-Focused Practices     Open Access   (Followers: 2)
International Journal of STEM Education     Open Access   (Followers: 4)
International Journal of Sustainability in Higher Education     Hybrid Journal   (Followers: 12)
International Journal of Teaching and Case Studies     Hybrid Journal   (Followers: 6)
International Journal of Technology and Design Education     Hybrid Journal   (Followers: 13)
International Journal of Technology and Educational Marketing     Full-text available via subscription   (Followers: 3)
International Journal of Technology Enhanced Learning     Hybrid Journal   (Followers: 22)
International Journal of Training Research, The     Hybrid Journal   (Followers: 5)
International Journal on School Disaffection     Full-text available via subscription  
International Online Journal of Education and Teaching     Open Access   (Followers: 1)
International Quarterly of Community Health Education     Full-text available via subscription   (Followers: 1)
International Research in Education     Open Access   (Followers: 6)
International Research in Geographical and Environmental Education     Hybrid Journal   (Followers: 6)
International Review of Economics Education     Hybrid Journal   (Followers: 1)
International Review of Education     Hybrid Journal   (Followers: 10)
International Review of Qualitative Research     Full-text available via subscription   (Followers: 41)
International Review of Research in Open and Distance Learning     Open Access   (Followers: 26)
International Studies in Catholic Education     Hybrid Journal   (Followers: 4)
International Studies in Sociology of Education     Hybrid Journal   (Followers: 17)
InterScientia     Open Access  
Intervention in School and Clinic     Hybrid Journal  
Investigaciones Sobre Lectura     Open Access  
Irish Educational Studies     Hybrid Journal   (Followers: 2)
Irish Journal of Academic Practice     Open Access   (Followers: 1)
Issues and Trends in Educational Technology     Open Access  
Issues in Informing Science and Information Technology     Open Access   (Followers: 2)
Istawa : Journal of Islamic Education     Open Access  
Italiano LinguaDue     Open Access  
JEELS : Journal of English Education and Linguistics Studies     Open Access  
JIPM (Jurnal Ilmiah Pendidikan Matematika)     Open Access  
JMPM : Jurnal Matematika dan Pendidikan Matematika     Open Access  
Journal for Counselor Preparation and Supervision     Open Access   (Followers: 1)
Journal for Educators, Teachers and Trainers     Open Access   (Followers: 3)
Journal for Language Teaching = Tydskrif vir Taalonderrig     Full-text available via subscription   (Followers: 3)
Journal for Learning Through the Arts     Open Access   (Followers: 7)
Journal for Multicultural Education     Hybrid Journal   (Followers: 3)
Journal for the Study of Sports and Athletes in Education     Hybrid Journal   (Followers: 2)
Journal of Abnormal Child Psychology     Hybrid Journal   (Followers: 6)
Journal of Academic Ethics     Hybrid Journal   (Followers: 4)
Journal of Academy of Dental Education     Hybrid Journal  
Journal of Access Policy and Practice     Full-text available via subscription  
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Adolescent & Adult Literacy     Full-text available via subscription   (Followers: 11)
Journal of Adult Development     Hybrid Journal   (Followers: 7)
Journal of Advances in Medical Education & Professionalism     Open Access   (Followers: 9)
Journal of Adventure Education & Outdoor Learning     Hybrid Journal   (Followers: 7)
Journal of Aesthetic Education     Full-text available via subscription   (Followers: 3)
Journal of Agricultural Education and Extension, The     Hybrid Journal   (Followers: 4)
Journal of Appreciative Education     Open Access  
Journal of Architectural Education     Hybrid Journal   (Followers: 9)
Journal of Assessment and Institutional Effectiveness     Full-text available via subscription   (Followers: 1)
Journal of Attention Disorders     Hybrid Journal   (Followers: 2)
Journal of Behavioral Education     Hybrid Journal   (Followers: 4)
Journal of Beliefs & Values: Studies in Religion & Education     Hybrid Journal   (Followers: 6)
Journal of Biological Education     Hybrid Journal   (Followers: 1)
Journal of Business Ethics Education     Full-text available via subscription   (Followers: 3)
Journal of Case Studies     Open Access  
Journal of Cases in Educational Leadership     Hybrid Journal   (Followers: 9)
Journal of Chemical Education     Full-text available via subscription   (Followers: 22)
Journal of Child and Adolescent Psychiatric Nursing     Hybrid Journal   (Followers: 6)
Journal of Childhood Studies     Open Access  
Journal of Cognitive Education and Psychology     Full-text available via subscription   (Followers: 10)
Journal of College Student Development     Full-text available via subscription   (Followers: 8)
Journal of College Student Psychotherapy     Hybrid Journal   (Followers: 1)
Journal of College Student Retention : Research, Theory and Practice     Full-text available via subscription   (Followers: 4)
Journal of Computing in Higher Education     Hybrid Journal   (Followers: 13)
Journal of Contemporary Integrative Ideas     Open Access   (Followers: 1)
Journal of Contemporary Water Resource & Education     Hybrid Journal   (Followers: 3)
Journal of Copyright in Education & Librarianship     Open Access   (Followers: 19)
Journal of Creative Behavior     Hybrid Journal   (Followers: 11)
Journal of Criminal Justice Education     Hybrid Journal   (Followers: 5)
Journal of Curriculum and Instruction     Open Access   (Followers: 4)
Journal of Curriculum and Pedagogy     Hybrid Journal   (Followers: 5)
Journal of Curriculum and Teaching     Open Access   (Followers: 2)
Journal of Curriculum Studies     Hybrid Journal   (Followers: 15)
Journal of Curriculum Theorizing     Open Access  
Journal of Dance Education     Hybrid Journal   (Followers: 5)
Journal of Deaf Studies and Deaf Education     Hybrid Journal   (Followers: 9)
Journal of Dental Education     Full-text available via subscription   (Followers: 1)
Journal of Developmental and Physical Disabilities     Hybrid Journal   (Followers: 8)
Journal of Distance Learning     Full-text available via subscription   (Followers: 18)
Journal of Diversity in Higher Education     Full-text available via subscription   (Followers: 14)
Journal of Early Childhood Teacher Education     Hybrid Journal   (Followers: 11)
Journal of Early Intervention     Hybrid Journal   (Followers: 6)
Journal of Economic Education     Open Access  
Journal of Economic Education     Hybrid Journal   (Followers: 6)
Journal of Economics and Economic Education Research     Full-text available via subscription   (Followers: 2)
Journal of Education Advancement & Marketing     Full-text available via subscription  
Journal of Education and e-Learning Research     Open Access   (Followers: 8)
Journal of Education and Educational Development     Open Access  
Journal of Education and Health Promotion     Open Access   (Followers: 5)
Journal of Education and Learning     Open Access   (Followers: 2)
Journal of Education and Learning     Open Access   (Followers: 11)
Journal of Education and Practice     Open Access   (Followers: 17)
Journal of Education and Research     Open Access   (Followers: 4)
Journal of Education and Training     Open Access   (Followers: 1)
Journal of Education and Training Studies     Open Access   (Followers: 1)
Journal of Education and Work     Hybrid Journal   (Followers: 14)
Journal of Education Finance     Full-text available via subscription  
Journal of Education for Business     Hybrid Journal  
Journal of Education for Students Placed at Risk (JESPAR)     Hybrid Journal   (Followers: 2)
Journal of Education for Sustainable Development     Hybrid Journal   (Followers: 10)
Journal of Education for Teaching: International research and pedagogy     Hybrid Journal   (Followers: 18)
Journal of Education in New Century     Open Access  
Journal of Education Policy     Hybrid Journal   (Followers: 19)
Journal of Educational Administration     Hybrid Journal   (Followers: 6)
Journal of Educational Administration and History     Hybrid Journal   (Followers: 2)
Journal of Educational and Developmental Psychology     Open Access   (Followers: 17)
Journal of Educational and Psychological Consultation     Hybrid Journal  
Journal of Educational Change     Hybrid Journal   (Followers: 7)
Journal of Educational Computing Research     Full-text available via subscription   (Followers: 10)
Journal of Educational Development     Open Access   (Followers: 2)
Journal of Educational Innovation, Partnership and Change     Open Access  
Journal of Educational Issues     Open Access  
Journal of Educational Leadership, Policy and Practice     Full-text available via subscription   (Followers: 13)
Journal of Educational Measurement     Hybrid Journal   (Followers: 5)
Journal of Educational Research     Hybrid Journal   (Followers: 20)
Journal of Educational Research and Evaluation     Open Access  
Journal of Educational Science and Technology     Open Access  
Journal of Educational Social Studies     Open Access   (Followers: 7)
Journal of Educational Studies     Full-text available via subscription   (Followers: 1)
Journal of Educational Technology Systems     Full-text available via subscription   (Followers: 34)
Journal of Educational, Cultural and Psychological Studies     Open Access  
Journal of Edugeography     Open Access   (Followers: 1)
Journal of Elementary Science Education     Hybrid Journal   (Followers: 9)
Journal of Emerging Trends in Educational Research and Policy Studies     Full-text available via subscription  
Journal of Emotional and Behavioral Disorders     Hybrid Journal   (Followers: 2)
Journal of Engineering Education     Hybrid Journal   (Followers: 3)
Journal of English and Arabic Language Teaching     Open Access   (Followers: 1)
Journal of English for Academic Purposes     Hybrid Journal   (Followers: 10)
Journal of Entrepreneurship Education     Full-text available via subscription   (Followers: 2)
Journal of Environmental Education     Hybrid Journal   (Followers: 6)
Journal of European CME     Open Access  
Journal of Executive Education     Open Access  
Journal of Experiential Education     Hybrid Journal   (Followers: 1)
Journal of Experimental Education     Full-text available via subscription   (Followers: 3)
Journal of Extension     Free   (Followers: 2)
Journal of Faculty Development     Full-text available via subscription   (Followers: 5)
Journal of Further and Higher Education     Hybrid Journal   (Followers: 28)
Journal of Gay & Lesbian Issues in Education     Hybrid Journal   (Followers: 7)
Journal of General Education     Full-text available via subscription   (Followers: 3)
Journal of Geography in Higher Education     Hybrid Journal   (Followers: 10)
Journal of Global Citizenship & Equity Education     Open Access   (Followers: 1)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 11)
Journal of Higher Education Policy and Management     Hybrid Journal   (Followers: 24)
Journal of Higher Education, The     Full-text available via subscription   (Followers: 34)
Journal of Hispanic Higher Education     Hybrid Journal   (Followers: 4)
Journal of Hospitality & Tourism Education     Hybrid Journal   (Followers: 7)
Journal of Hospitality, Leisure, Sport & Tourism Education     Full-text available via subscription   (Followers: 1)
Journal of Immersion and Content-Based Language     Hybrid Journal   (Followers: 6)
Journal of Information Technology Education : Innovations in Practice     Open Access   (Followers: 2)
Journal of Information Technology Education : Research     Open Access   (Followers: 2)
Journal of Innovative Science Education     Open Access  
Journal of Inquiry and Action in Education     Open Access   (Followers: 2)
Journal of Intellectual & Developmental Disability     Hybrid Journal   (Followers: 34)
Journal of Interactive Media in Education     Open Access   (Followers: 6)
Journal of International Education in Business     Hybrid Journal   (Followers: 3)
Journal of International Education Research     Open Access   (Followers: 6)
Journal of International Mobility     Full-text available via subscription   (Followers: 1)
Journal of Interprofessional Education & Practice     Full-text available via subscription   (Followers: 4)
Journal of Language and Cultural Education     Open Access   (Followers: 3)
Journal of Language and Education     Open Access  
Journal of Language Identity & Education     Hybrid Journal   (Followers: 12)
Journal of Latinos and Education     Hybrid Journal   (Followers: 4)
Journal of Law and Education     Full-text available via subscription   (Followers: 11)
Journal of Learning Analytics     Open Access   (Followers: 3)
Journal of Learning Disabilities     Hybrid Journal   (Followers: 23)
Journal of Learning Spaces     Open Access   (Followers: 11)
Journal of Legal Education     Open Access   (Followers: 6)

  First | 1 2 3 4 5 6 7 8 | Last

Journal Cover Journal of Accounting Education
  [SJR: 0.489]   [H-I: 24]   [6 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0748-5751
   Published by Elsevier Homepage  [3051 journals]
  • The United States federal budget project
    • Authors: Patrick Kelly; Cassandra Rohland
      Abstract: Publication date: Available online 1 November 2017
      Source:Journal of Accounting Education
      Author(s): Patrick Kelly, Cassandra Rohland
      This project was developed to enable you to learn about the fiscal challenges that the federal government faces. Your class is asked to perform an analysis of the federal budget in light of increasing federal debt and make recommendations on how to address the fiscal challenges. This project is designed to increase your understanding of federal budgeting and accounting issues, and to help you better understand the public-interest complexities that occur in federal budgetary decision-making. The project achieves four primary learning objectives, and after completing the project you should be able to: (1) describe the federal budget process and accounting model; (2) explain the roles and responsibilities of key federal organizations and agencies with budgetary and spending responsibilities; (3) describe the inherent political factors involved in the federal budgeting process; and (4) communicate federal budget recommendations based on research conducted.

      PubDate: 2017-11-02T19:54:38Z
      DOI: 10.1016/j.jaccedu.2017.09.002
       
  • Is accounting an applied discipline' An institutional theory
           assessment of the value of faculty accounting-related work experience in
           the academic labor market
    • Authors: Aleksandra Zimmerman; Timothy Fogarty Gregory Jonas
      Abstract: Publication date: Available online 10 October 2017
      Source:Journal of Accounting Education
      Author(s): Aleksandra B. Zimmerman, Timothy J. Fogarty, Gregory A. Jonas
      This paper recasts the debate over whether accounting research is relevant to accounting practice by asking the more fundamental question of whether modern academic accounting is an applied discipline. Using an institutional theory template, we argue that academic accounting only purports to be an applied discipline relative to the professional practice of accounting. We study the human capital of personnel inflows into academic accounting in terms of practice work experience. We conclude that pre-academia practice experience is counterproductive to academic success in terms of research productivity and movement in academic labor markets. Implications pertaining to the broadly based schism between “town and gown” in accounting are drawn.

      PubDate: 2017-10-11T05:29:31Z
       
  • Psychopathy and accounting students’ attitudes towards unethical
           professional practices
    • Authors: Charles D. Bailey
      Abstract: Publication date: Available online 23 September 2017
      Source:Journal of Accounting Education
      Author(s): Charles D. Bailey
      Psychopathy is a personality trait characterized by deficits of conscience and empathy, leading to callous attitudes and manipulative behavior, and is one of the “Dark Triad” of personality variables, along with Machiavellianism and narcissism. It has gained some attention in accounting literature, and clearly has serious implications for fraud and unethical behavior by accountants and auditors—arguably more so than other dark personality traits. Using a national sample of accounting students, this study documents the levels of psychopathy, the correlations with certain attitudes about unethical professional practices, and the potential trend across academic class level. Comparisons are made to previous samples of college students, accounting faculty, prisoners, and the general population. The responses of individuals high on the scale are described to offer insight into the attitudes and beliefs of those individuals. Implications for accounting education and opportunities for further research are discussed.

      PubDate: 2017-09-25T20:21:55Z
      DOI: 10.1016/j.jaccedu.2017.09.004
       
  • Student-authored IFRS teaching cases based on European Securities and
           Markets Authority reports: Experiences from case writing and subsequent
           classroom use
    • Authors: Susan B. Hughes
      Abstract: Publication date: Available online 13 September 2017
      Source:Journal of Accounting Education
      Author(s): Susan B. Hughes
      Upper-level undergraduate and graduate financial reporting courses often rely upon teaching cases to help students refine their critical thinking, research, analysis, judgment and writing skills. This paper describes the rationale for and experience of students writing teaching cases within a graduate level International Financial Reporting Standards (IFRS) class over the past two years. The assignment relies on the reports of the European Securities and Markets Authority (ESMA), an excellent source of regulatory decisions regarding the appropriate application of IFRS. Four of the 24 cases developed in the course have now been effectively used in accounting classes. This paper details the assignment, identifies the ESMA basis for the cases, describes how students added to the enforcement decisions, and summarizes student evaluations of the case writing and case using experiences. The paper also provides suggestions for faculty planning to adopt this learning tool.

      PubDate: 2017-09-19T19:36:20Z
      DOI: 10.1016/j.jaccedu.2017.09.001
       
  • How employers perceive online accounting education: Evidence from Kentucky
    • Authors: Amanda M. Grossman; Leigh R. Johnson
      Abstract: Publication date: Available online 29 June 2017
      Source:Journal of Accounting Education
      Author(s): Amanda M. Grossman, Leigh R. Johnson
      This study expands upon employer preferences for job applicants with traditional (as opposed to blended or online) educational environment backgrounds. Completing more than one degree is preferable, even if one degree was completed online, and employers are equivalently favorable if the online degree was completed at the undergraduate or graduate level. Applicants who complete a second, online bachelor’s degree in accounting are also favored. The reputation of the job applicant’s educational institution is of greater importance to employers than the educational environment, and separate AACSB accounting program accreditation is less important than AACSB business accreditation. Finally, employers who are familiar with online education (i.e., have taken online courses themselves) are more likely to hire an online graduate, rate online education as more rigorous, and perceive a greater potential for soft skill attainment in the online environment (albeit with preference still towards traditional applicants), as opposed to those employers without online education experience.

      PubDate: 2017-07-02T14:04:21Z
      DOI: 10.1016/j.jaccedu.2017.06.002
       
  • Forces for change in higher education and implications for the accounting
           academy
    • Authors: Karen V. Pincus; David E. Stout; James E. Sorensen; Kevin D. Stocks; Raef A. Lawson
      Abstract: Publication date: Available online 22 June 2017
      Source:Journal of Accounting Education
      Author(s): Karen V. Pincus, David E. Stout, James E. Sorensen, Kevin D. Stocks, Raef A. Lawson
      Accounting educators need to understand the forces for change in higher education, as well as the current state of accounting programs. Part I of this paper describes how financial and technology forces have combined to dramatically change the milieu of higher education. In terms of financial forces, we examine changing student demographics, the level of student debt, shrinking levels of governmental support, and philanthropic limitations. We conclude that the financial model that has served postsecondary education well for many years is now significantly strained. In terms of technology forces, we examine the growth of offshoring and automation of accounting/finance jobs; and a growing skills/competency gap, both in the general job market and in the accounting profession. Technology advances have transformed academic research and publishing, and have been incorporated into familiar ways of teaching. However, as yet, they have not significantly changed either what we teach (curriculum) or how we teach (pedagogy); changes in these areas may accompany future financial models. We provide examples of institutional responses to date and discuss the importance of strategic planning. Part II of this paper considers the implications for accounting academia. We report the results of a survey of accounting program leaders, including examples of recent curricular and faculty (staffing) changes. We recommend strong faculty involvement in change efforts, but also discuss simpler ways that faculty can get involved in efforts to face the forces for change. Concluding thoughts consider both the window of time to institute major change and ideas for future research.

      PubDate: 2017-07-02T14:04:21Z
      DOI: 10.1016/j.jaccedu.2017.06.001
       
  • Filling the demand for municipal government accountants: The benefits of a
           governmental and not-for-profit accounting course
    • Authors: Rebecca B. Martin; Tammy R. Waymire
      Abstract: Publication date: Available online 19 May 2017
      Source:Journal of Accounting Education
      Author(s): Rebecca B. Martin, Tammy R. Waymire
      The demand for accounting professionals in municipal governments is increasing as a result of an aging workforce and a period characterized by cautious hiring. Challenges faced by municipal governments in filling these positions are exacerbated by the competing opportunities available for accounting graduates. In this paper, we examine undergraduate- and graduate-level accounting students’ perceptions of careers in government and whether perceptions improve for students who take an elective governmental and not-for-profit accounting course. From the beginning to the end of the course, we document an increase in students’ perceptions of financial and non-monetary benefits associated with a government job as well as a shift toward viewing governmental accounting as offering creative and dynamic opportunities. The increase suggests that students taking the elective course view government careers as providing greater opportunity than public accounting or corporate accounting for work-life balance and having the potential for non-monetary benefits, although students tend to still view government careers as having less potential for monetary benefits. These results underscore the benefits of a governmental and not-for-profit accounting course within accounting programs.

      PubDate: 2017-05-23T07:16:57Z
      DOI: 10.1016/j.jaccedu.2017.04.001
       
  • To amend or not to amend: A tax consulting case
    • Authors: Marcus J. Burke; Megan M. Burke; Sandra Gates
      Abstract: Publication date: Available online 13 May 2017
      Source:Journal of Accounting Education
      Author(s): Marcus J. Burke, Megan M. Burke, Sandra Gates
      This case requires you to assume the role of a tax professional advising clients who want to know if they should amend prior year tax returns because of the ruling on same sex marriage by the Supreme Court, United States v. Windsor. In order to develop a recommendation for the clients, you must consider various tax strategies and apply them to the provided fact pattern. This case furthers your understanding of the impact of changes in tax laws on tax return liabilities due to filing status, the marriage tax penalty, phase-outs, and the impact of community property laws. Additionally, this case requires you to improve their written communication skills using technical writing and developing a presentation designed to convey complex tax information to different audiences. The presentation requirement provides you with an opportunity to refine your oral presentation skills. We used the case in graduate-level tax courses, but it can be adapted for use in undergraduate individual tax courses.

      PubDate: 2017-05-18T06:46:35Z
      DOI: 10.1016/j.jaccedu.2017.05.001
       
  • International transfer pricing in multinational enterprises
    • Authors: Christian Plesner Rossing; Martine Cools; Carsten Rohde
      Abstract: Publication date: Available online 18 March 2017
      Source:Journal of Accounting Education
      Author(s): Christian Plesner Rossing, Martine Cools, Carsten Rohde
      Current curricula in management accounting stress the role of transfer pricing as a tool for measuring the performance of responsibility centers and their managers. Recently, however, multinational enterprises (MNEs) have felt increasing pressure to comply with transfer pricing tax regulation. As a result, tax risk management considerations play a key role in the transfer pricing decisions of MNEs today. This case seeks to provide you with examples of the core principles of international transfer pricing, as well as to allow you to discuss international transfer pricing in the context of responsibility accounting. Specifically, the case study is a fictional MNE, allowing you to apply the OECD Guidelines in practice to cross-border transfers within an MNE, and to discuss the implications of tax-based transfer pricing for responsibility accounting. As a basis for working on the case study, the Appendix provides an overview of the ‘OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations’ (OECD, 2010), hereafter OECD Guidelines, upon which most transfer pricing regulations worldwide are based. It includes an introduction to the arm’s length principle, OECD-accepted transfer pricing methods, and comparability analysis procedures for identifying comparable transactions between independent parties. The case study assumes that you are familiar with responsibility accounting and transfer pricing as discussed by standard management accounting textbooks.

      PubDate: 2017-03-22T10:22:41Z
      DOI: 10.1016/j.jaccedu.2017.02.002
       
  • Truffle in paradise: Job costing for a small business
    • Authors: Kimberly A. Zahller
      Abstract: Publication date: Available online 9 March 2017
      Source:Journal of Accounting Education
      Author(s): Kimberly A. Zahller
      Textbooks and case studies that simply provide direct materials and direct labor costs for job costing problems do not give the reader a true picture of the difficulty in developing these costs, especially for small business owners. “Truffle in Paradise” presents a case based on a very real situation where the entrepreneur, Thor Rasmussen, has started a premium truffle business in his spare time; the business is growing but Thor has no idea if it is profitable because he has not costed his truffles and does not know if his prices are appropriate. The case walks you through the process of determining the costs of his truffles, applying a costing model to analyze his prices, performing sensitivity analyses on labor and material costs, and producing a pro-forma income statement. Student feedback reported that the case opened their eyes to the complexity of costing and planning in small businesses.

      PubDate: 2017-03-09T17:25:04Z
      DOI: 10.1016/j.jaccedu.2017.02.003
       
  • The role of secondary sources on the taxation of digital currency
           (Bitcoin) before IRS guidance was issued
    • Authors: Andrew Gross; Jeff Hemker; Jamie Hoelscher; Brad Reed
      Abstract: Publication date: Available online 24 February 2017
      Source:Journal of Accounting Education
      Author(s): Andrew Gross, Jeff Hemker, Jamie Hoelscher, Brad Reed
      This case explores the tax issues related to transactions when substantial authoritative guidance is lacking. The case involves the Winklevoss twins’ purchase of tickets on Virgin Galactic’s SpaceshipTwo using the digital currency Bitcoins. At the time the purchase was made, there was no substantial tax guidance related to digital currency transactions. Since the Winklevoss twins anticipate future Bitcoin transactions, they have come to you to help them understand how their use of digital currency was previously reported and how the recent IRS guidance will affect those reporting decisions. You will be required to assume the role of the Winklevoss twins’ professional tax advisor at the time of the original transaction, before the IRS provided guidance regarding Bitcoin transactions. You will need to determine if the appreciation in the Bitcoins should have been reported as taxable income. If so, you will need to determine whether the Bitcoins should be treated as currency or property potentially subject to the capital gain/loss rules. You will need to find secondary authorities available at the time, to provide professional guidance. You should compare the guidance provided by secondary sources to the guidance subsequently issued by the IRS. Finally, you should discuss whether or not an amended return is required, permissible or beneficial.

      PubDate: 2017-02-25T12:51:24Z
      DOI: 10.1016/j.jaccedu.2017.02.001
       
  • Special Issue on Big Data
    • Authors: Natalie T. Churyk; Diane Janvrin; Marcia Weidenmier Watson
      Abstract: Publication date: Available online 12 February 2017
      Source:Journal of Accounting Education
      Author(s): Natalie T. Churyk, Diane Janvrin, Marcia Weidenmier Watson


      PubDate: 2017-02-17T16:34:22Z
      DOI: 10.1016/j.jaccedu.2017.01.001
       
  • Mystery, Inc.: A Big Data case
    • Authors: Kathryn Enget; Gabriel D. Saucedo; Nicole S. Wright
      Abstract: Publication date: Available online 2 February 2017
      Source:Journal of Accounting Education
      Author(s): Kathryn Enget, Gabriel D. Saucedo, Nicole S. Wright
      This case introduces you to the concepts of Big Data and data analytics in conjunction with AU 316, Consideration of Fraud in a Financial Statement Audit, and journal entry testwork. You will assume the role of a staff auditor and assist the engagement senior with journal entry testwork and data analyses for Mystery, Inc.’s 20x3 fiscal year. In the first part of the case, you will perform journal entry planning and scoping procedures, which will then be passed on to the engagement data analytics team. In the second part of the case, you will analyze the Big Data output prepared by the data analytics team to identify anomalies and to propose follow-up audit fieldwork. To prepare you for the case and to build your understanding of Big Data and data analytics, the engagement partner has also provided you a few pages of background reading on the subject matter. By completing the Mystery, Inc. case, you will gain an understanding of Big Data and AU 316 within the context of a financial statement audit, and supplement your analytical and higher order thinking skillset.

      PubDate: 2017-02-05T09:12:23Z
      DOI: 10.1016/j.jaccedu.2016.12.003
       
  • “Big Data”: A new twist to accounting
    • Authors: Diane J. Janvrin; Marcia Weidenmier Watson
      Abstract: Publication date: Available online 13 January 2017
      Source:Journal of Accounting Education
      Author(s): Diane J. Janvrin, Marcia Weidenmier Watson
      This commentary introduces the “Big Data” (hereafter, Big Data) Special Issue of the Journal of Accounting Education. We argue that while the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been the same - to create and provide information to internal and external decision makers. In addition, this commentary identifies resources for incorporating Big Data into the classroom. These resources include links to free datasets, software tools, cases, and class slides. Finally, we conclude with a discussion of the articles in this Special Issue and how they fit into the existing Big Data literature.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.009
       
  • Brittney’s Boutique: Tailoring a budget for function as well as
           fashion
    • Authors: Martin Stuebs; Scott M. Bryant; Cari Edison; Kate Reese
      Abstract: Publication date: Available online 12 January 2017
      Source:Journal of Accounting Education
      Author(s): Martin Stuebs, Scott M. Bryant, Cari Edison, Kate Reese
      This case is designed for use in an introductory managerial accounting course. The case provides you with the opportunity to extend and apply managerial accounting knowledge in the practical, real-world setting of managing the start-up of Brittney’s Boutique, a student’s entrepreneurial efforts in the retail fashion merchandising business. The case is intended to challenge you to: (1) use managerial accounting knowledge to prepare statements, analyses, and budgets; (2) recognize and understand the needs and challenges in starting a business; (3) apply Excel knowledge, skills and abilities; and (4) analyze and combine managerial accounting information to make judgments, conclusions and recommendations.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.006
       
  • Toward integration of Big Data, technology and information systems
           competencies into the accounting curriculum
    • Authors: Deb Sledgianowski; Mohamed Gomaa; Christine Tan
      Abstract: Publication date: Available online 10 January 2017
      Source:Journal of Accounting Education
      Author(s): Deb Sledgianowski, Mohamed Gomaa, Christine Tan
      Recent initiatives of the American Accounting Association (AAA) and the Association to Advance Collegiate Schools of Business International (AACSB) have emphasized the importance of integrating Big Data and technology into the accounting curriculum. In response to these calls and to identify a common body of instructional resources toward this purpose, our paper uses the lens of the Competency Integration for Accounting Education framework to provide examples of Big Data and information systems integration into instructional resources. We loosely frame these instructional resources using accounting course subjects as the unit of analysis.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.008
       
  • Manual journal entry testing: Data analytics and the risk of fraud
    • Authors: Rebecca Fay; Eric M. Negangard
      Abstract: Publication date: Available online 10 January 2017
      Source:Journal of Accounting Education
      Author(s): Rebecca Fay, Eric M. Negangard
      Big Data is revolutionizing the business world as it enables companies to discover valuable insight from within the vast volumes of data now available to companies. The data analysis skills related to Big Data are in high demand, yet many accountants lack the data analysis skills necessary to improve decision making within a company or increase the effectiveness and efficiency of an audit. This case provides you with a hands-on opportunity to utilize the data analysis skills that are in such high demand. You will harness the power of Big Data while performing a procedure that is required on all financial statement audits – an analysis of journal entries for potential red flags of fraud. The case is completed in two phases. First, in Phase I, you will learn how to address one of the primary challenges in the use of Big Data – “validating” the data – which ensures that the files are complete. Specifically, you will import and analyze client files in IDEA to determine if the manual journal entry file is complete or if any records are missing from the file. In Phase II, you will validate data from a second client then perform a battery of tests aimed at identifying potential red flags of fraud. To complete the second task, you will need to consider factors such as who recorded the journal entries, when the entries were created, the description provided (or lack thereof), and whether the entries were back-posted or out-of-balance. You will also learn how to use fuzzy matching and Benford’s Law.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.004
       
  • Teaching good Excel design and skills: A three spreadsheet assignment
           project
    • Authors: Cynthia Frownfelter- Lohrke
      Abstract: Publication date: Available online 5 January 2017
      Source:Journal of Accounting Education
      Author(s): Cynthia Frownfelter- Lohrke
      Over sixty percent of AIS courses cover Excel because it is an important tool for accounting students to learn and master. Although spreadsheet programs like Excel provide powerful analytical tools for business, in practice, they are often created and used by people with minimal programming experience. Consequently, users can often develop spreadsheets containing critical errors, which, in turn, can cause significant losses for their businesses. Errors can be reduced, however, by learning and employing good spreadsheet design techniques. Good spreadsheet design also makes it easier to update and continue to use a spreadsheet over time. This paper describes a method for teaching spreadsheet design where students complete three spreadsheet assignments in an iterative and repetitive process. By the time students have completed these assignments, they will have acquired good spreadsheet design skills and improved their basic Excel skills.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.001
       
  • The need for ‘skeptical’ accountants in the era of Big Data
    • Authors: Earl McKinney; Charles J. Yoos; Ken Snead
      Abstract: Publication date: Available online 4 January 2017
      Source:Journal of Accounting Education
      Author(s): Earl McKinney, Charles J. Yoos, Ken Snead
      Big Data is now readily available for analysis, and analysts trained to conduct effective analysis in this area are in high demand. However, there is a dearth of discussion in the literature related to identifying the important cognitive skills required for accountants to conduct effective Big Data analysis. Here we argue that accountants need to approach Big Data analysis as informed skeptics, being ever ready to challenge the analysis by asking good questions in appropriate topical areas. These areas include understanding the limits of measurement and representation, the subjectiveness of insight, the challenges of statistics and integrating data sets, and the effects of underdetermination and inductive reasoning. Accordingly, we develop a framework and an illustrative example to facilitate the training of accounting students to become informed skeptics in the era of Big Data by explaining the conceptual relevance of each of the topical areas to Big Data analysis. In addition, example questions are identified that accountants conducting Big Data analysis should be asking regarding each topic. Further, for each topic, references to additional resources are provided that students can access to learn more about effectively conducting Big Data analysis.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.007
       
  • Data governance case at KrauseMcMahon LLP in an era of self-service BI and
           Big Data
    • Authors: Frederick J. Riggins; Bonnie K. Klamm
      Abstract: Publication date: Available online 3 January 2017
      Source:Journal of Accounting Education
      Author(s): Frederick J. Riggins, Bonnie K. Klamm
      This case increases your understanding of data governance in an era of sophisticated analytics and Big Data where corporate data integrity and data quality may be at risk. KrauseMcMahon, a large certified public accounting and business consulting firm, faces a tradeoff of increasing control of the company’s data assets versus unleashing end user innovation due to the proliferation of self-service business intelligence tools. You are required to analyze the issues in the case from organizational, financial, and technical perspectives to propose alternatives the organization should consider and make specific recommendations on how the company should proceed. By completing this case, you will demonstrate cross-disciplinary abilities related to foundational business, accounting, and broad management competencies. By addressing such competencies, the case requires your use of accounting, MIS, and upper-level business skills.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.002
       
 
 
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