for Journals by Title or ISSN
for Articles by Keywords
  Subjects -> EDUCATION (Total: 1409 journals)
    - ADULT EDUCATION (21 journals)
    - COLLEGE AND ALUMNI (9 journals)
    - E-LEARNING (17 journals)
    - EDUCATION (1183 journals)
    - HIGHER EDUCATION (94 journals)
    - ONLINE EDUCATION (21 journals)

EDUCATION (1183 journals)            First | 1 2 3 4 5 6 7 8 | Last

Educational Research Journal     Full-text available via subscription   (Followers: 16)
Educational Research Review     Hybrid Journal   (Followers: 95)
Educational Researcher     Hybrid Journal   (Followers: 93)
Educational Review     Hybrid Journal   (Followers: 20)
Educational Studies     Hybrid Journal   (Followers: 12)
Educational Studies : A Journal of the American Educational Studies Association     Hybrid Journal   (Followers: 6)
Educational Technology Research and Development     Partially Free   (Followers: 81)
Educationis     Open Access  
EDUCAUSE Review     Full-text available via subscription   (Followers: 178)
Educazione sentimentale     Full-text available via subscription  
Educere     Open Access  
Eesti Haridusteaduste Ajakiri. Estonian Journal of Education     Open Access  
Effective Education     Hybrid Journal   (Followers: 9)
Effective Practices for Academic Leaders     Full-text available via subscription   (Followers: 2)
Eğitim Bilimleri Dergisi     Open Access  
EĞİTİM VE BİLİM     Open Access   (Followers: 1)
El-Hikmah     Open Access   (Followers: 1)
Electronic Journal for Inclusive Education     Open Access  
Electronic Journal of Research in Educational Psychology     Open Access   (Followers: 3)
Elementary School Journal     Full-text available via subscription   (Followers: 9)
ELT Journal     Hybrid Journal   (Followers: 14)     Open Access   (Followers: 2)
Emotional and Behavioural Difficulties     Hybrid Journal   (Followers: 4)
En Blanco y Negro     Open Access  
Encyclopaideia - Journal of Phenomenology and Education     Open Access   (Followers: 1)
English for Specific Purposes     Hybrid Journal   (Followers: 8)
English in Aotearoa     Full-text available via subscription   (Followers: 1)
English in Australia     Full-text available via subscription   (Followers: 1)
English in Education     Hybrid Journal   (Followers: 10)
English Language Teaching     Open Access   (Followers: 11)
Enrollment Management Report     Hybrid Journal   (Followers: 2)
Ensaio Avaliação e Políticas Públicas em Educação     Open Access  
Ensaio Pesquisa em Educação em Ciências     Open Access  
Enseñanza de las Ciencias Sociales     Open Access  
EntreVer - Revista das Licenciaturas     Open Access  
Envigogika     Open Access  
Environmental Education Research     Hybrid Journal   (Followers: 14)
Epidemiologic Perspectives & Innovations     Open Access   (Followers: 4)
Equine Veterinary Education     Hybrid Journal   (Followers: 8)
Equity & Excellence in Education     Hybrid Journal   (Followers: 3)
Espacio, Tiempo y Educación     Open Access  
Espacios en Blanco : Revista de educación     Open Access  
Estudios Pedagogicos (Valdivia)     Open Access   (Followers: 1)
Estudos Históricos     Open Access   (Followers: 4)
Ethics and Education     Hybrid Journal   (Followers: 9)
Ethiopian Journal of Education and Sciences     Open Access   (Followers: 5)
Ethnography and Education: New for 2006     Hybrid Journal   (Followers: 10)
EURASIP Journal on Audio, Speech, and Music Processing     Open Access   (Followers: 4)
European Early Childhood Education Research Journal     Hybrid Journal   (Followers: 5)
European Education     Full-text available via subscription   (Followers: 7)
European Educational Research Journal     Full-text available via subscription   (Followers: 13)
European Journal for Education Law and Policy     Hybrid Journal   (Followers: 7)
European Journal of Education     Hybrid Journal   (Followers: 24)
European Journal of Education and Psychology     Open Access   (Followers: 9)
European Journal of Engineering Education     Hybrid Journal   (Followers: 2)
European Journal of Investigation in Health, Psychology and Education     Open Access   (Followers: 1)
European Journal of Open, Distance and E-Learning – EURODL     Open Access   (Followers: 7)
European Journal of Physics Education     Open Access   (Followers: 4)
European Journal of Psychology of Education     Hybrid Journal   (Followers: 8)
European Journal of Special Needs Education     Hybrid Journal   (Followers: 8)
European Journal of Teacher Education     Hybrid Journal   (Followers: 21)
European Physical Education Review     Hybrid Journal   (Followers: 5)
Evaluation     Hybrid Journal   (Followers: 11)
Evaluation & Research in Education     Hybrid Journal   (Followers: 17)
Evolution: Education and Outreach     Open Access   (Followers: 1)
Exceptionality     Hybrid Journal   (Followers: 1)
Extensio : Revista Eletrônica de Extensão     Open Access  
FAISCA. Revista de Altas Capacidades     Open Access  
FEM : Revista de la Fundación Educación Médica     Open Access  
Feminist Teacher     Full-text available via subscription   (Followers: 2)
Filosofia e Educação     Open Access  
FIRE : Forum of International Research in Education     Open Access   (Followers: 1)
First Opinions-Second Reactions (FOSR)     Open Access  
Focus : Journal of the City and Regional Planning Department     Open Access   (Followers: 6)
Focus on Autism and Other Developmental Disabilities     Hybrid Journal   (Followers: 18)
Focus on Health Professional Education : A Multi-disciplinary Journal     Full-text available via subscription   (Followers: 3)
Form@re - Open Journal per la formazione in rete     Open Access   (Followers: 2)
Foro de Educación     Open Access  
Foro de Profesores de E/LE     Open Access  
FORUM     Open Access  
Forum Oświatowe     Open Access  
French Studies in Southern Africa     Full-text available via subscription   (Followers: 1)
Frontiers of Education in China     Hybrid Journal  
Frontline     Full-text available via subscription   (Followers: 17)
Frontline Learning Research     Open Access  
Frühe Bildung     Hybrid Journal   (Followers: 1)
GEMS : Gender, Education, Music, and Society     Open Access   (Followers: 2)
Geographical Education     Full-text available via subscription   (Followers: 3)
Gifted Child Quarterly     Hybrid Journal   (Followers: 8)
Gifted Children     Open Access   (Followers: 2)
Gifted Education International     Hybrid Journal   (Followers: 6)
Global Education Review     Open Access   (Followers: 2)
Global Journal of Educational Research     Full-text available via subscription   (Followers: 2)
Global Perspectives on Accounting Education     Full-text available via subscription  
Global Studies of Childhood     Full-text available via subscription   (Followers: 1)
Globalisation, Societies and Education     Hybrid Journal   (Followers: 13)
Grief Matters : The Australian Journal of Grief and Bereavement     Full-text available via subscription   (Followers: 10)
Handbook of the Economics of Education     Full-text available via subscription   (Followers: 6)
Harvard Educational Review     Full-text available via subscription   (Followers: 4)
Health Education & Behavior     Hybrid Journal   (Followers: 8)

  First | 1 2 3 4 5 6 7 8 | Last

Journal Cover   Journal of Accounting Education
  [SJR: 0.338]   [H-I: 19]   [2 followers]  Follow
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0748-5751
   Published by Elsevier Homepage  [2812 journals]
  • A teaching note on the tax benefits of retirement savings
    • Abstract: Publication date: Available online 13 March 2015
      Source:Journal of Accounting Education
      Author(s): Steven T. Schwartz , Eric E. Spires , Richard A. Young
      Typical textbook treatments of tax-advantaged retirement savings plans focus on legalistic characteristics such as contribution limits and early withdrawal penalties. Popular press articles on these plans often present a myriad of details on the effects of inflation, rates of return, expected tax rates, ordinary income versus capital gains treatment, and other items that tend to obscure their fundamental tax advantages. The goal of this teaching note is to expose the fundamental tax advantages of retirement savings plans by conducting an analysis of a simplified tax setting. We identify four interrelated benefits of existing retirement plans – tax-deferred contributions, tax-deferred earnings, never-taxed earnings, and income smoothing with progressive tax rates. We also provide a more in-depth analysis of the choice between the two most popular forms of retirement savings, traditional and Roth accounts. An understanding of the properties of the tax benefits of retirement savings can be useful for students who are preparing for careers as tax professionals, as well as individuals who wish to understand the financial planning advice they receive.

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

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

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

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

      PubDate: 2015-02-14T09:43:37Z
  • A classroom example of the deleterious effects of auditor predictability
    • Abstract: Publication date: Available online 20 November 2014
      Source:Journal of Accounting Education
      Author(s): Eric E. Spires , C.J. Ward
      If an auditor employs the same testing strategy (e.g., type of evidence, sample size, scope, selection method) year after year, or otherwise inadvertently discloses information about the audit plan, the auditee can predict auditor behavior on the current audit. The instructional exercise described in this note illustrates the deleterious effects on audit effectiveness of this predictability. Numerical examples and student decisions are used to show that the probability that the auditor will detect intentional misstatements (fraud) may be reduced dramatically if the auditor does not recognize the strategic aspects of auditing.

      PubDate: 2014-11-23T06:38:44Z
  • Examining the perceptions of professionally oriented accounting faculty
    • Abstract: Publication date: Available online 15 November 2014
      Source:Journal of Accounting Education
      Author(s): Douglas M. Boyle , Brian W. Carpenter , Dana R. Hermanson , Neal P. Mero
      The critical role of professionally oriented (PO) faculty in accounting education is of growing importance due to the shortage of doctorally qualified accounting faculty and the desire to increase the practice relevance of accounting education. Recently, the Pathways Commission called for greater integration of PO faculty into accounting programs and research. In addition, the AACSB recently modified its accreditation standards to enhance the practice relevance of teaching and research. Given the importance of PO faculty to accounting education, this study reflects a systematic effort to assess the interests, needs, and aspirations of current PO faculty to help facilitate the integration of PO faculty, as called for by the Pathways Commission, and to examine issues associated with the Pathways Commission's call for examining alternative pathways to terminal degrees. The study surveyed 267 current PO accounting faculty members in the U.S. regarding their experiences and perceptions of their roles in accounting departments. Overall results suggest that these faculty members are largely satisfied with their experiences in academia. Participants also indicated that the teaching-related training, feedback, and guidance they receive are quite limited; participation in service activities is moderate; and involvement in research activities is low. In line with the concerns expressed by the Pathways Commission, part-time PO faculty frequently have aspirations for full-time and/or tenure track positions, and they view the lack of a doctorate as impeding their chance of achieving those aspirations. The findings support four themes highlighted by the Pathways Commission: (a) increasing access to doctoral education; (b) improving teaching-related training, feedback, and guidance; (c) more effectively integrating PO faculty into accounting departments; and (d) engaging PO faculty in research activities.

      PubDate: 2014-11-19T06:34:46Z
  • Editorial Board
    • Abstract: Publication date: December 2014
      Source:Journal of Accounting Education, Volume 32, Issue 4

      PubDate: 2014-11-11T06:28:21Z
  • A river runs between them: An instructional case in professional services
           provided by a CPA firm
    • Abstract: Publication date: Available online 22 October 2014
      Source:Journal of Accounting Education
      Author(s): Larry R. Davis , Diane M. Matson
      This instructional case presents a realistic situation in which there is a request for professional services by a CPA firm. Two towns, Weston and Easton, are involved in a dispute over the costs of a shared wastewater treatment facility. The mayor of Easton believes his town has paid more than its agreed-upon share of the facility's operating costs over the years. The mayor of Easton has approached a local CPA firm to “audit” the amount Easton has paid towards operation of the plant and determine the amount of the overpayment. Students are asked (1) to determine whether an audit can be performed, (2) if an audit cannot be performed, to decide what type of service is appropriate, (3) to research the applicable professional standards, (4) to assess whether the applicable standards can be met, (5) to develop a program that outlines the steps/procedures to be completed when providing the professional service to the mayor, and (6) to identify other concerns relevant to accepting this engagement.

      PubDate: 2014-10-24T05:16:58Z
  • Accounting case search: A web-based search tool for finding published
           accounting cases
    • Abstract: Publication date: Available online 16 October 2014
      Source:Journal of Accounting Education
      Author(s): Michael J. Meyer , Teresa S. Meyer
      The creation of the Accounting Case Search website was motivated by the Pathways Commission Report and inspired by the frustration felt in trying to find cases for courses we have had to develop over the past 17 years. The site updates and extends previously published case search resources such as Weinstein (2005), Lipe (2006), and Miller et al. (2014), as well as resources available at the Management Accounting Section (MAS) and ATA Section sites on the American Accounting Association (AAA) website. The site currently includes all cases published to date in the Journal of Accounting Education, Issues in Accounting Education and the IMA Educational Case Journal (492 cases). Searching for cases at the site is based primarily on courses (course title), which can then be narrowed by keywords (Accounting Topics). This website will be updated by the authors as new cases are published. The authors will also expand the set of source journals. The website address is

      PubDate: 2014-10-24T05:16:58Z
  • Making sense of complex data using interactive data visualization
    • Abstract: Publication date: Available online 22 October 2014
      Source:Journal of Accounting Education
      Author(s): Diane J. Janvrin , Robyn L. Raschke , William N. Dilla
      An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.

      PubDate: 2014-10-24T05:16:58Z
  • South African financial reporting students' reading comprehension of the
           IASB Conceptual Framework
    • Abstract: Publication date: Available online 22 October 2014
      Source:Journal of Accounting Education
      Author(s): Cecile Janse van Rensburg , Stephen A. Coetzee , Astrid Schmulian
      Students studying principles-based IFRS require a thorough knowledge and understanding of the IASB's Conceptual Framework (Framework). Reading comprehension of the Framework enables students to access and decode its content. This allows the development of the ability to analyze, critique, evaluate and synthesize the content. The objective of this study was to evaluate students' reading comprehension of the Framework using the Cloze procedure. Researchers have questioned whether there should be different assessments of reading comprehension for different demographic groups. This paper explores differences in the reading comprehension of a diverse cohort of South African financial reporting students. Many students demonstrated reading comprehension at the Independent or Instructional Level. Further analysis revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses. While this study considers South African students, the results may be of interest to instructors in other multiracial or multilingual environments.

      PubDate: 2014-10-24T05:16:58Z
  • Spreadsheet usage by management accountants: An exploratory study
    • Abstract: Publication date: Available online 16 September 2014
      Source:Journal of Accounting Education
      Author(s): David A. Bradbard , Charles Alvis , Richard Morris
      Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transaction-based focus to an emphasis on decision support, planning, and control. Managerial accountants are expected to be key members of decision making and cross-functional teams outside the accounting area. Spreadsheets are major tools for meeting these new responsibilities. However, there is a significant gap in the literature with respect to what features of spreadsheets are most relevant for these new responsibilities. The purpose of this exploratory research is to provide evidence as to (a) what features of spreadsheets managerial accountants use, and (b) what features of spreadsheets new hires are expected to use.

      PubDate: 2014-09-18T22:11:51Z
  • Accounting for complex investment transactions
    • Abstract: Publication date: Available online 30 August 2014
      Source:Journal of Accounting Education
      Author(s): Natalie Tatiana Churyk , Renata Stenka
      This case study exposes students to complex investment transactions. You must document the following: (1) apply the appropriate accounting literature along with its provisions and justify the order of its application; (2) identify and interpret key facts to classify the given investments and relations; (3) discuss the choice of key assumptions that are central to the analysis; (4) interpret the nature of all investment relations with Holdings; discuss all Owner level and below relations; (5) discuss how accounting for varied levels of influence impact the items reported on/off the face of investors' financial statements; (6) from DT's perspective, discuss the potential positives and negatives of its arrangement with Owner with respect to Holdings; and (7) after analyzing additional facts, discuss the nature of the relations of Simon and Herb III with Owner.

      PubDate: 2014-09-02T21:37:58Z
  • Editorial Board
    • Abstract: Publication date: September 2014
      Source:Journal of Accounting Education, Volume 32, Issue 3

      PubDate: 2014-09-02T21:37:58Z
  • Further tales of the schism: US accounting faculty and practice
    • Abstract: Publication date: Available online 10 August 2014
      Source:Journal of Accounting Education
      Author(s): Timothy J. Fogarty , William H. Black
      The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

      PubDate: 2013-08-07T18:30:49Z
  • US government spending, the national debt, and the role of accounting
    • 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
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-2015