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  Subjects -> EDUCATION (Total: 1277 journals)
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    - EDUCATION (1095 journals)
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EDUCATION (1095 journals)            First | 1 2 3 4 5 6 7 8 | Last

English in Aotearoa     Full-text available via subscription   (1 follower)
English in Australia     Full-text available via subscription   (1 follower)
English in Education     Hybrid Journal   (9 followers)
English Language Teaching     Open Access   (6 followers)
Enrollment Management Report     Hybrid Journal   (2 followers)
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   (10 followers)
Epidemiologic Perspectives & Innovations     Open Access   (1 follower)
Equine Veterinary Education     Hybrid Journal   (7 followers)
Equity & Excellence in Education     Hybrid Journal   (2 followers)
Estudios Pedagogicos (Valdivia)     Open Access   (1 follower)
Estudos Históricos     Open Access   (4 followers)
Ethics and Education     Hybrid Journal   (8 followers)
Ethiopian Journal of Education and Sciences     Open Access   (1 follower)
Ethnography and Education: New for 2006     Hybrid Journal   (8 followers)
EURASIP Journal on Audio, Speech, and Music Processing     Open Access   (2 followers)
European Business Organization Law Review (EBOR)     Full-text available via subscription   (18 followers)
European Early Childhood Education Research Journal     Hybrid Journal   (3 followers)
European Education     Full-text available via subscription   (6 followers)
European Educational Research Journal     Full-text available via subscription   (10 followers)
European Journal for Education Law and Policy     Hybrid Journal   (5 followers)
European Journal of Education     Hybrid Journal   (17 followers)
European Journal of Education and Psychology     Open Access   (7 followers)
European Journal of Engineering Education     Hybrid Journal   (1 follower)
European Journal of Open, Distance and E-Learning – EURODL     Open Access   (6 followers)
European Journal of Physics Education     Open Access   (5 followers)
European Journal of Psychology of Education     Hybrid Journal   (6 followers)
European Journal of Special Needs Education     Hybrid Journal   (5 followers)
European Journal of Teacher Education     Hybrid Journal   (11 followers)
European Physical Education Review     Hybrid Journal   (5 followers)
Evaluation     Hybrid Journal   (7 followers)
Evaluation & Research in Education     Hybrid Journal   (16 followers)
Evolution: Education and Outreach     Open Access  
Exceptionality     Hybrid Journal   (1 follower)
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   (1 follower)
Film & History: An Interdisciplinary Journal of Film and Television Studies     Full-text available via subscription   (19 followers)
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   (6 followers)
Focus on Autism and Other Developmental Disabilities     Hybrid Journal   (13 followers)
Focus on Health Professional Education : A Multi-disciplinary Journal     Full-text available via subscription   (2 followers)
Form@re - Open Journal per la formazione in rete     Open Access   (2 followers)
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   (1 follower)
Frontline Learning Research     Open Access  
Frühe Bildung     Hybrid Journal   (2 followers)
GEMS : Gender, Education, Music, and Society     Open Access  
Geographical Education     Full-text available via subscription   (3 followers)
Gifted Child Quarterly     Hybrid Journal   (8 followers)
Gifted Children     Open Access   (2 followers)
Gifted Education International     Hybrid Journal   (6 followers)
Global Education Review     Open Access  
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   (1 follower)
Globalisation, Societies and Education     Hybrid Journal   (8 followers)
Grief Matters : The Australian Journal of Grief and Bereavement     Full-text available via subscription   (7 followers)
Handbook of the Economics of Education     Full-text available via subscription   (5 followers)
Harvard Educational Review     Full-text available via subscription  
Health Education & Behavior     Hybrid Journal   (6 followers)
Health Education Research     Hybrid Journal   (11 followers)
High Ability Studies     Hybrid Journal   (3 followers)
High School Journal     Full-text available via subscription   (4 followers)
Higher Education     Hybrid Journal   (95 followers)
Higher Education Abstracts     Hybrid Journal   (18 followers)
Higher Education in Europe     Hybrid Journal   (9 followers)
Higher Education Management and Policy     Full-text available via subscription   (13 followers)
Higher Education Policy     Hybrid Journal   (11 followers)
Higher Education Quarterly     Hybrid Journal   (139 followers)
Higher Education Research & Development     Hybrid Journal   (124 followers)
Histoire de l'éducation     Open Access   (1 follower)
História & Ensino     Open Access  
Historia de la Educación. Anuario     Open Access  
Historical Studies in Education     Open Access   (1 follower)
History of Education Quarterly     Hybrid Journal   (3 followers)
History of Education Review     Hybrid Journal   (2 followers)
History of Education: Journal of the History of Education Society     Hybrid Journal   (10 followers)
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   (1 follower)
IAMURE International Journal of Education     Open Access   (5 followers)
IEEE Potentials     Full-text available via subscription   (2 followers)
IEEE Revista Iberoamericana de Tecnologias del Aprendizaje     Hybrid Journal   (1 follower)
IEEE Transactions on Education     Hybrid Journal   (3 followers)
IJEM - International Journal of Educational Leadership and Management     Open Access  
Impact : The Philosophy of Education Society of Great Britain     Free   (1 follower)
Improving Schools     Hybrid Journal   (4 followers)
Indivisa. Boletin de Estudios e Investigacion     Open Access  

  First | 1 2 3 4 5 6 7 8 | Last

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  [2556 journals]   [SJR: 0.261]   [H-I: 16]
  • 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
       
  • Bridging the education-practice divide: The Salisbury University auditing
           internship program
    • Abstract: Available online 18 January 2013
      Publication year: 2013
      Source:Journal of Accounting Education

      This paper describes in detail the Auditing Internship Program offered each fall and spring semester by the Department of Accounting & Legal Studies at Salisbury University. The Program, which has grown and evolved over the past 20years, was founded on the purported benefits of experiential learning and calls dating back nearly three decades for curricular change designed to enhance the core competencies of accounting graduates. The internship is organized and run as an actual accounting practice in which the instructor serves as the Executive Partner and maintains professional liability insurance though the AICPA carrier. Students, working in teams ranging in size from three to seven, serve as the professional staff. The client base consists of not-for-profit organizations that vary in size and complexity. Services range from limited scope consulting engagements to operational and financial audits. As evidence of program quality, in 2011 the practice successfully completed an AICPA mandatory peer review for quality of accounting, auditing and attestation services performed by AICPA members in public practice. Additional assessment data in the form of student and employer feedback indicate that the Program is meeting its stated objectives. The description of program operations, cost and fee structure, and implementation recommendations presented in this paper may be used as a guide for those faculty interested in implementing similar programs at their institutions.
      Highlights ► Critics have noted that a gap has emerged between accounting education and accounting practice. ► Experiential learning (EL) opportunities have long been touted as a means of bridging the education-practice gap. ► The SU Auditing Internship Program is deconstructed as a model EL activity. ► Assessment evidence supports Program effectiveness. ► Implementation guidelines for other schools are presented.

      PubDate: 2013-01-19T15:12:40Z
       
  • 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
       
  • Engaging students in the politics of tax policy: The tax attitudes survey
           project
    • Abstract: March 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 1

      Among other influences, the tax system of a democratic government reflects the many and varied attitudes, perceptions and values of its citizens. Understanding the determinants of attitudes and perceptions about the tax system is fundamental to understanding the dynamics and limitations of a tax system created by political processes. This paper introduces the Tax Attitudes Survey Project (TASP), which gives undergraduate students a hands-on introduction to empirical research through which they can gain a rich understanding of some of the factors, such as taxpayer attitudes and perceptions, underlying the politics of current tax-policy debates.
      Highlights ► We introduce the Tax Attitudes Survey Project, an active learning exercise. ► Students gain an understanding of factors underlying the politics of tax policy. ► The project also provides an introduction to academic empirical research.

      PubDate: 2012-12-18T18:12:18Z
       
  • Editorial Board
    • Abstract: March 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 1




      PubDate: 2012-12-18T18:12:18Z
       
  • Special Issue on Tax Education, Vol. 30, Issue 1 (2012)
    • Abstract: March 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 1




      PubDate: 2012-12-18T18:12:18Z
       
  • Graphical organizers in tax education
    • Abstract: March 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 1

      The purpose of this teaching note is to share with tax instructors several graphical organizers developed by the authors for use in teaching topics typically covered in undergraduate and graduate tax courses. Their use may be motivated by studies documenting improvements in student learning through improved text comprehension and memory when such displays are used, and also by studies concluding that students exhibit decreasing reliance upon textbook information and increasing reliance upon instructor provided communications in their learning and study processes. Additional motivation stems from the graphical organizers’ desirable attributes as instructional resources: ease of use, presentation efficiency and flexibility, and a facilitated ability to highlight cause-and-effect based conclusions inherent in tax law.
      Highlights ► Potential benefits of using graphical organizers in tax education are described. ► Use of best practices in creating and using graphical organizers is discussed. ► Common undergraduate and graduate tax topic graphical organizers are shared.

      PubDate: 2012-12-18T18:12:18Z
       
  • An instructional assignment for student engagement in auditing class:
           Student movies and the AICPA Core Competency Framework
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      Student engagement can improve any accounting class, including the auditing class. Auditing concepts are often abstract, difficult to learn, and even considered a bit boring for many undergraduate students. For the past six semesters student teams in my auditing classes have recorded short movies about auditing concepts and/or audit-related situations. The students have created humorous movies with various themes including Batman, Star Wars, Charlie’s Angels, families making moonshine, and Scooby-Doo. While the themes have varied, each of the movies has related to an auditing concept. As the students prepare the script, they learn the relevant auditing concepts well enough to rephrase them and write them into a situational comedy. Most importantly, this instructional assignment provides for student practice on many of the competencies found in the AICPA Core Competency Framework for Entry into the Accounting Profession (AICPA, 2005).
      Highlights ► An assignment requiring students to produce a movie is presented. ► Assignment provides practice on core competencies for the accounting profession. ► Research discussing course activities that emphasize the AICPA CCF is reviewed. ► Enhanced exam performance accrues to students who work on script preparation.

      PubDate: 2012-12-18T18:12:18Z
       
  • The SMU football recruiting scandal: A primer on compliance auditing and
           forensic investigations
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      This case uses the National Collegiate Athletic Association (NCAA) rules violations at Southern Methodist University (SMU) to illustrate the concept of risk-based auditing in the context of an NCAA compliance audit. The case also examines how, given a predication of NCAA rules violations, compliance audits can transition to forensic investigations. The context is set with information regarding NCAA rules, SMU’s football program, and the competitive landscape of collegiate football in the former Southwest Conference during the late 1970s and early 1980s. Students assume the role of an NCAA compliance auditor and plan the compliance audit of SMU’s Athletic Department using risk-based concepts. After identifying how several occurrences and allegations created a predication of NCAA rules violations at SMU, students plan a forensic investigation of SMU’s football program, and compare compliance audits with forensic investigations. This case is suitable for both undergraduate and graduate assurance courses, as well as forensic accounting courses.
      Highlights ► Illustrates risk-based auditing using rules violations at a university athletic department. ► Students learn how various factors create a predication of fraud. ► Students compare and contrast compliance audits and forensic investigations. ► Students plan a forensic investigation. ► Suitable for undergraduate and graduate assurance and forensic courses.

      PubDate: 2012-12-18T18:12:18Z
       
  • Trade-offs in audit testing
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      This case is designed to help you to understand one of the fundamental concepts underlying audits of financial statements: the impact of testing controls on the substantive audit testing to be conducted. When determining the nature, timing and extent of substantive testing, the auditor must consider the costs involved in testing controls and compare that cost to the savings in substantive testing that can occur by relying on the tested controls. In other words, the auditor trades off control testing and substantive testing to determine the best mix of procedures. Similarly, for substantive evidence, the auditor must determine the best mix of substantive analytical procedures and tests of details. In this case, you will assess the trade-offs between the various types of auditing procedures (tests of controls, substantive analytical procedures and tests of details) to determine the optimal audit strategy.
      Highlights ► Auditors trade off control and substantive testing to determine audit strategy. ► For substantive testing, analytical procedures and tests of details are traded off. ► Numerical examples enable students to assess the various trade-offs.

      PubDate: 2012-12-18T18:12:18Z
       
  • Rosie’s East End Restaurant: An experiential introduction to
           auditing
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      This short interactive case introduces several auditing concepts in the context of a familiar activity: verifying the accuracy of a restaurant bill. You will work in student teams to first determine whether the bill is accurate, and then to decide whether you are willing to pay it. During the exercise, you will keep track of the various steps and procedures you used in making your decisions. After you complete the exercise, your instructor will relate the activity to various auditing topics in the auditing process such as audit evidence, internal control, materiality, professional responsibilities and the concept of “fairly stated.” Hundreds of students have completed this exercise and report that it has helped them grasp many essential features of the auditing process, while providing a useful frame of reference for more complex aspects of the audit process.
      Highlights ► The process of verifying a restaurant bill is used to demonstrate audit concepts. ► The case covers concepts of evidence, sampling, materiality, and internal control. ► The case introduces the important role of professionalism in the auditing process. ► The case serves as an experiential reference point throughout the course.

      PubDate: 2012-12-18T18:12:18Z
       
  • CV Technologies/Cold-fX
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      The CV Technologies/Cold-fX case is based on real events at a Canadian company that attempted to enter the US market with a cold remedy called Cold-fX. CV shipped product to US retailers shortly before its fiscal year end of September 30. The product did not sell well in the US, and the company experienced a larger number of returns from US retailers than the company had historically experienced from their Canadian retailers. Many of these product returns occurred after the fiscal year end, but before the financial statements were issued. The case deals with auditing estimates related to the timing of revenue recognition and the auditor’s responsibilities to consider subsequent events. Another distinctive aspect of the case involves the effects of selling in foreign markets and how entering new markets can affect the appropriate timing of revenue recognition.
      Highlights ► Instructional case for auditing revenue. ► Case presents implications of entering a foreign market. ► The importance of subsequent events in auditing revenue is emphasized. ► Auditing client’s estimates is also key case component.

      PubDate: 2012-12-18T18:12:18Z
       
  • Superior Construction Inc.: An assessment of risks and controls as part of
           a post-acquisition engagement
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      Superior Construction Inc. (SCI) is a fictitious Toronto-based, publicly traded construction company that operates in the civil infrastructure and buildings markets. For this case, you will assume the role of a senior internal auditor at SCI, who has been given the responsibility to lead a post-acquisition due diligence review of a recently acquired privately held construction company, Building Excellence Inc. (BEI). You are provided with background on the acquisition, as well as information that your internal audit team has gathered during the post-acquisition review. With this background information, you are asked to perform a risk assessment of the newly acquired company and recommend controls to mitigate identified risks. In addition, you will assess SCI’s pre-acquisition review and evaluate the BEI purchase decision. This case requires you to draw upon your knowledge of risks and controls and to develop an understanding of the political issues that internal auditors face.
      Highlights ► Students assume an internal auditor role in a post-acquisition review. ► Students assess risks and recommend controls for a newly purchased company. ► Students evaluate a pre-acquisition review and related purchase decision.

      PubDate: 2012-12-18T18:12:18Z
       
  • Editorial Board
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2




      PubDate: 2012-12-18T18:12:18Z
       
  • Special Issue on Audit Education Vol. 30, Issue 2 (2012)
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2




      PubDate: 2012-12-18T18:12:18Z
       
  • The effectiveness of interactive professional learning experiences as a
           pedagogical tool: Evidence from an audit setting
    • Abstract: June 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issue 2

      This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.
      Highlights ► Paper describes an interactive professional learning experience (IPLE) in an audit classroom. ► Practitioners are brought together with students in a supervisory setting. ► Students evaluate the control environment and assess fraud risk. ► The IPLE has documented benefits for both students and professionals.

      PubDate: 2012-12-18T18:12:18Z
       
  • An instructional note on business risk and audit implications: Seasonality
           at Mattel
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      This instructional note provides materials that can be integrated into a current auditing course to demonstrate the use of a company’s disclosures to understand the company, assess business risks, and identify audit implications. Assessing business risks in the audit process has been a key thrust of academic and professional investigation over the last 20years, and Auditing Standard 12 raised the profile, importance and requirements for assessing business risk. Teaching the assessment of business risk in the classroom, however, is challenging. Although auditors may get access to companies’ internal procedures of risk measurement and management, students would not. But there is a wealth of information that students do have access to in required SEC filings, as well as at public companies’ investor relations websites. This note provides a specific example of business risk and audit implications using information about seasonality at Mattel.
      Highlights ► Seasonal sales have important implications for the audit of accounts receivable. ► Seasonality has important implications for the audit of a manufacturer’s inventory. ► Seasonality could lead to quarters with negative cash flows from operations.

      PubDate: 2012-12-18T18:12:18Z
       
  • An ethical tax dilemma: Support of hobby versus trade or business in the
           presence of competing incentives and client pressure
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      The tax law treats hobbies and businesses in a significantly different manner. The ability to discern when an activity is a business and when it is a hobby is critically important. Unfortunately, tax practitioners face an additional challenge when making judgment decisions: competing incentives and pressure from the client. Practitioners not only have obligations to their clients but are also obligated to uphold the tax system. Balancing professional responsibilities with other incentives and pressures introduces an ethical dimension to the issue. In this case, you will have the opportunity to explore the hobby versus business question in the presence of client pressure and competing incentives. You will be required to research the technical tax issues and make appropriate recommendations. Rather than this being a mere tax law analysis, however, you also need to look deeper into the decision making process and examine the ethical issues involved. At the conclusion of the case, you will have demonstrated an understanding of both the technical tax issues and the ethical issues involved.
      Highlights ► Practitioners have duties to advocate for clients and also uphold the tax system. ► Balancing these duties with other incentives introduces ethical issues. ► The tax law treats hobbies and businesses in a significantly different manner. ► The case requires students to classify an activity as hobby or business. ► Students apply tax law and examine the ethical issues and incentives involved.

      PubDate: 2012-12-18T18:12:18Z
       
  • Deimante Ltd.: Case study for introductory auditing course
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      This case study is designed for undergraduate or postgraduate students in introductory auditing courses to critically apply their auditing knowledge and judgement as they work through the various stages of an audit process. The audit approach in the case study, which is consistent with international standards on auditing, is divided into four phases: 1. requires students to evaluate the client’s business and assess key business risks, 2. enables students to set materiality levels and make a combined risk assessment of significant accounts likely to be materially misstated, 3. allows students to respond to the combined risk assessment of the significant accounts identified by developing relevant substantive procedures, 4. involves students undertaking the following wrap-up procedures: • evaluate the findings from the substantive procedures, • prepare a summary of audit differences, and • determine the impact of misstatements on the audit opinion. The case is also designed to aid students in developing their research and communication skills while working in a team setting.
      Highlights ► A comprehensive case study for an introductory auditing course. ► The case introduces students to the various steps involved in a real world type audit. ► The case allows students to apply auditing knowledge to a diamond producing company. ► The case develops students’ judgement, teamwork and analytical skills.

      PubDate: 2012-12-18T18:12:18Z
       
  • Applying a real-world fraud to multiple learning objectives:
           Considerations and an example from the systems course
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      Well-designed and delivered teaching cases are of significant educational value. Additionally, a real-world situation described as an entertaining story holds student interest and increases attention. But turning such a story into an effective instructional case can be a daunting task for many instructors. This paper reports on an actual real-world fraud involving theft of almost half a million dollars from a familiar type of small business. The details of the situation provide a rich supply of content adaptable to not one, but numerous, major topics found in many accounting courses in systems, internal control, and even perhaps auditing. This supply of “raw material” can be utilized by instructors to create numerous educational cases tailored to the individual needs of their students and courses. The extensive literature on educational case usage contains sources providing suggestions to assist instructors in effective case development. Examples are also provided of how one instructor applied the fraud’s “story” to several learning objectives in an undergraduate AIS course to create a set of instructional cases, providing significant economies of scale for both instructor and student.
      Highlights ► Case-based learning can be effective when used properly. ► Instructors often do not customize or tailor cases sufficiently. ► Real-world crimes hold student interest, enhancing learning. ► A real-world crime can provide rich material for multiple learning objectives. ► Using one story for multiple cases holds economies of scale for students and instructors.

      PubDate: 2012-12-18T18:12:18Z
       
  • What ethics lie Beyond Oil'
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      Companies’ responsibilities for safety are important social and environmental welfare concerns. This fictional case—inspired by actual events—presents a capital investment decision intended to improve oil refinery safety. Beyond Oil (BO), Inc. has a recently-acquired refinery that is in need of extensive modernization and repair. The case analysis requires you to integrate capital investment analysis methods with consideration of ethical responsibilities. You have the opportunity to consider how to incorporate both uncertainty and qualitative/strategic information into a conventional discounted cash flow (DCF) analysis and to weigh competing claims and conflicting incentives in order to make a recommendation.
      Highlights ► Beyond Oil recently acquired refinery facilities needing maintenance and repairs. ► Students integrate capital investment analyses with ethical duty considerations. ► The case is based on British Petroleum’s (BP) 1999 Texas City refinery acquisition. ► BP deferred maintenance and repairs that contributed to a 2005 refinery explosion. ► Teaching notes provide videos and resources on these recent real-world events.

      PubDate: 2012-12-18T18:12:18Z
       
  • Editorial Board
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4




      PubDate: 2012-12-18T18:12:18Z
       
  • Problem-based learning: Does accounting education need it'
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      Problem-based learning (PBL) has been used successfully in disciplines such as medicine, nursing, law and engineering. However a review of the literature shows that there has been little use of this approach to learning in accounting. This paper extends the research in accounting education by reporting the findings of a case study of the development and implementation of PBL at the Queensland University of Technology (QUT) in a new Accountancy Capstone unit that began in 2006. The fundamentals of the PBL approach were adhered to. However, one of the essential elements of the approach adopted was to highlight the importance of questioning as a means of gathering the necessary information upon which decisions are made. This approach can be contrasted with the typical ‘give all the facts’ case studies that are commonly used. Another feature was that students worked together in the same group for an entire semester (similar to how teams in the workplace operate) so there was an intended focus on teamwork in solving unstructured, real-world accounting problems presented to students. Based on quantitative and qualitative data collected from student questionnaires over seven semesters, it was found that students perceived PBL to be generally effective, especially in terms of developing the skills of questioning, teamwork, and problem solving. The effectiveness of questioning is very important as this is a skill that is rarely the focus of development in accounting education. The successful implementation of PBL in accounting through ‘learning by doing’ could be the catalyst for change to bring about better learning outcomes for accounting graduates.
      Highlights ► This case study examines the implementation of problem-based learning (PBL) in a final-year accounting unit. ► Used the literature to establish the broad principles upon which our PBL was based. ► The rarely practised use of questioning by accounting students to obtain data to solve problems was highlighted. ► Students also worked in the same group for an entire semester to solve unstructured problems. ► Students perceived PBL to be effective, especially in the skills of questioning, teamwork and problem-solving.

      PubDate: 2012-12-18T18:12:18Z
       
  • Evaluating faculty publications in accounting Ph.D. programs: The Author
           Affiliation Index as an alternative
    • Abstract: September–December 2012
      Publication year: 2012
      Source:Journal of Accounting Education, Volume 30, Issues 3–4

      We propose a new model, the Author Affiliation Index (AAI), for examining journal quality, explain how the AAI is calculated, and report the resulting scores for 35 accounting and accounting-related journals. Next, we compare AAI journal rankings with those from other published studies and examine the correlations between them to show how the AAI can be used to evaluate relatively new journals, such as Accounting and the Public Interest, that are not included in extant ranking lists. By explaining its flexibility, we demonstrate that the AAI model can serve as a valuable tool for measuring journal quality and for meeting AACSB accreditation requirements for faculty groups as well as individual faculty. The AAI is based on the principle that as the percentage of authors in a journal who are accounting faculty at doctoral-granting institutions increases, the perceived value of that journal in terms of quality to Ph.D.-granting accounting programs also increases. Although our illustrations focus on the construction of this measure for use by Ph.D.-granting institutions, we describe how it can be adapted for use by other faculty groups.
      Highlights ► We introduce the Author Affiliation Index to rank accounting journals. ► We illustrate the AAI’s use by faculty in an Accounting Ph.D. program. ► The AAI can assist in reducing bias in extant ranking methods. ► The AAI can be used to rank newer and inter-disciplinary journals. ► The AAI is flexible and can be tailored for other faculty groups.

      PubDate: 2012-12-18T18:12:18Z
       
 
 
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