JournalTOCs

Journal of Accounting Education
Journal Prestige (SJR): 0.882

Citation Impact (citeScore): 1
Number of Followers: 7

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0748-5751
Published by Elsevier

[3303 journals]

Accounting education literature review (2018)
- Abstract: Publication date: Available online 8 March 2019Source: Journal of Accounting EducationAuthor(s): Barbara Apostolou, Jack W. Dorminey, John M. Hassell, Anna Hickey This review of the accounting education literature includes 101 articles published during 2018 in five journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 13 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2018. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Research rigor of the empirical articles is discussed and critiqued. Suggestions for research in all areas are presented. Articles classified as instructional resources and cases published in the same five journals during 2018 are listed in appendices categorized by the relevant content area.
Pulling it all together: ACME trailers, a costing case
- Abstract: Publication date: March 2019Source: Journal of Accounting Education, Volume 46Author(s): Douglas Ayres, Jason Stanfield Intermediate or advanced managerial accounting courses often include application of costing systems in greater detail than presented in an introductory course. While managerial accounting textbooks provide exercises and problems covering process and job-order costing systems, this teaching case provides an opportunity for you to work with both systems in an integrated, multi-department manufacturing setting where a thorough understanding of the production process must be obtained from transaction information. Further, some inputs produce multiple outputs, necessitating the use of joint cost allocation. In this case you are tasked with calculating costs for the outputs of multiple departments, posting journal entries related to production and other period transactions, and recording the transfer of costs of products from department to department in the manufacturing process, all while thinking critically to locate and calculate the appropriate inputs to the costing and accounting system. In doing so, you will also gain valuable experience in Microsoft Excel and the use of formulas, cell references, and multiple worksheets. You will also gain an enhanced perspective on the role and interaction of various costing systems in sophisticated production environments.
The future of 'serious games' in accounting education: A Delphi study
- Abstract: Publication date: March 2019Source: Journal of Accounting Education, Volume 46Author(s): Mari Sol Calabor, Araceli Mora, Soledad Moya Previous literature on Serious Games (SGs) has focused on the possible impacts of these educational tools on learning effectiveness. However, the empirical evidence is still scarce, and these learning-based games are rarely used in general undergraduate courses and even less so in accounting courses compared with other business areas. Using an existing digital game and a sample of accounting lecturers, this paper uses the Delphi methodology to examine accounting academicś perceptions of the usefulness and the potential barriers to implementing SGs in the classroom. Our results show that the knowledge and funding of technology is no longer an issue. However, incentives to motivate and increase knowledge and use new teaching tools (such as SGs) for lecturers are low despite the perception of the benefits of these tools in the learning process. The low use of learning-based games and scarce research on SGs in accounting education compared with other business areas seem to be related to the perception that few suitable games exist for undergraduate accounting subjects. This perception mirrors the fact that accounting education is perceived by lecturers as a mere technique rather than as an integral part of the management and business decision-making process.
Intermediate accounting and auditing: Does course delivery mode impact
student performance'
- Abstract: Publication date: March 2019Source: Journal of Accounting Education, Volume 46Author(s): Mary McCarthy, Michelle Kusaila, Lawrence Grasso This research examines two senior-level accounting courses taught in three different delivery modes (face-to-face, hybrid, and online) by the same instructor in each course with consistent curriculum in the three delivery modes. Multiple-regression results found significant effects for delivery mode and found the interaction between delivery mode and past student achievement on student performance on examinations in both courses to be significant. Intermediate Accounting III students in the online and hybrid modes significantly outperformed students in the face-to-face mode. Auditing students in the online mode significantly outperformed students in the hybrid and face-to-face modes. The findings lend support for the legitimacy of online accounting education.
‘Leveling the playing field’ when ranking accounting-education
authors
- Abstract: Publication date: March 2019Source: Journal of Accounting Education, Volume 46Author(s): Richard A. Bernardi, Kimberly Z. Collins This research employs two methods to ‘level the playing field’ when ranking accounting-education authors from Australia, Canada, New Zealand, the Republic of Ireland, the United Kingdom, and the United States using their publication counts in 13 accounting-education journals. The first method groups the authors so that junior, mid-level, and senior faculties are only ranked within their experience group. The second method standardizes the publication counts by the number of years since each author’s PHD/DBA graduation or their first accounting-education publication whichever occurred earlier. We also adjust each author’s publications using a computed measure of journal quality. In addition to our rankings using the standardized publication data by faculty group, we provide data indicating the distribution of accounting-education publications in the 13 journals for each faculty and country group. Colleagues can use the data in this research as a benchmark in the merit, promotion and/or tenure processes; external reviewers can also use the data. Finally, we note significant differences in the publishing patterns between the authors from Canada and the United States and the authors from Australia, New Zealand, the Republic of Ireland, the United Kingdom.
Beyond debits and credits: Using integrated projects to improve
students’ understanding of financial accounting
- Abstract: Publication date: March 2019Source: Journal of Accounting Education, Volume 46Author(s): Jason C. Porter This paper discusses a method for developing integrated, multi-step projects that will help students better understand the accounting cycle and develop the problem-solving and technology skills that they need to become successful accounting professionals. More specifically, this method allows instructors to develop projects designed to review specific topics, introduce basic tax consequences, demonstrate how transactions affect the financial statements and encourage students to think about investor reactions and possible ethical dilemmas without sacrificing substantial amounts of class time. After discussing how to develop this type of project, the paper provides suggestions on how to incorporate the project into an intermediate accounting course.
An examination of the psychometric properties of the Connor-Davidson
Resilience Scale-10 (CD-RISC10) among accounting and business students
- Abstract: Publication date: Available online 10 February 2019Source: Journal of Accounting EducationAuthor(s): Kenneth J. Smith, David J. Emerson, Timothy D. Haight, Shawn Mauldin, Bob G. Wood Using a sample of 546 undergraduate accounting and business students from four US universities, one on the East Coast, two in the South, and one on the West Coast, this study examined the efficacy of the Connor-Davidson Resilience Scale-10 (Campbell-Sills & Stein, 2007; CD-RISC 10) for use with accounting and other designated business majors. The analyses included an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across major and gender, the scale’s reliability, and its convergent and divergent validity. The results indicate significant inter-major and gender differences in scores. Most troubling, female accounting majors report the lowest resilience levels, significantly below those recorded for male accounting majors, and male and female non-accounting majors. However, the scale has a common factor structure. We further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in most prior research. Spearman-Brown reliability coefficients, item-total correlations, and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.
Utilizing professional accounting concepts to understand and respond to
academic dishonesty in accounting programs
- Abstract: Publication date: Available online 7 February 2019Source: Journal of Accounting EducationAuthor(s): Merridee Bujaki, Camillo Lento, Naqi Sayed We apply professional accounting concepts to academic fraud in accounting education. First, we use the fraud triangle to understand professors’ perceptions of academic dishonesty and find two components to each fraud triangle corner. Specifically, the attitude and pressure corners have elements of faculty and student agency, while the opportunity corner is within a professor’s control. Second, risk mapping reveals plagiarism and exam cheating as more impactful than assessment protocols. We also find that faculty efforts to control academic dishonesty are mostly well-directed; however, there are opportunities to employ both preventive and detective controls more frequently.
The value of problem-based learning in learning for sustainability:
Undergraduate accounting student perspectives
- Abstract: Publication date: December 2018Source: Journal of Accounting Education, Volume 45Author(s): Lynne Wyness, Fiona Dalton This paper discusses the findings of a small ethnographic study that explored students’ perceptions of the value of problem-based learning in introducing sustainability, in a two semester elective accounting module at a post-1992 university in south-west England. Findings suggest that students believed that gaining knowledge of sustainability is essential for all accounting undergraduates, not just those who elect to follow a specialist module, and that problem-based learning is an appropriate and enabling method with which to introduce sustainability. It is also important for developing individual interest, building knowledge of various accounting, auditing, and reporting procedures, and motivating students. For those who wish to develop a sustainability in accounting module, a caveat is presented that delivery of sustainability within a core, single-semester module has potential implications for student motivation and depth of learning. Recommendations are made to help mitigate these potential issues and with the necessary amendments in place, the paper argues that sustainability should constitute a core module in all accounting programmes in the interests of students, the accounting profession, and society at large.
Which accounting program characteristics contribute to CPA exam
success' A study of institutional factors and graduate education
- Abstract: Publication date: December 2018Source: Journal of Accounting Education, Volume 45Author(s): Brian M. Nagle, K. Bryan Menk, Stephen E. Rau CPA exam pass rates are a widely accepted indicator of an accounting program’s ability to prepare its graduates for success on the exam and are often used to communicate the quality of the program to prospective students. While passing the exam can be very expensive, time consuming, and difficult, it is a critical priority for most accounting students. This study examines (1) whether completion of a graduate degree is associated with performance on the CPA exam, and (2) the institutional variables that are also associated with CPA exam performance. These variables include the schools’ accreditations, selectivity in admissions, faculty credentials, research ranking, and whether the school is public or private. The results indicated that completion of a graduate degree was associated with higher CPA exam pass rates. In addition, accreditation type, admissions selectivity, and proportion of accounting faculty holding a CPA license were also significantly associated with CPA exam pass rates. However, the proportion of accounting faculty with a terminal degree, research ranking, and public versus private were not significant.
Tourist Trap: The new lease accounting standard and debt covenants
- Abstract: Publication date: December 2018Source: Journal of Accounting Education, Volume 45Author(s): Charlene Spiceland, David Spiceland, Phillip Kamau Njoroge This instructional case centers on an ambitious retail store in the midst of expansion and employs the setting of debt covenants to lead students through an analysis of the effects on financial statements of the new lease accounting standard (ASC 842). The case is designed to have the new lease standard force the company into violation of some of these covenants. The intent is to enable you (a) to bolster and reinforce your understanding of the new lease guidance, (b) to compare the old and new lease standards, (c) to appreciate the role of debt covenants in financing agreements, (d) to calculate covenant ratios, and (e) to evaluate whether the retail operation can remain in compliance with its debt covenants during and after the transition to the new lease standard. The case dynamics span the length of the lease, so you must think critically about the short- and long-run effects of the new standard on the firm and its financial reporting. The case is designed for undergraduate intermediate accounting or finance students or students in M.B.A. or M.S. in accounting programs. The key learning objectives for you in the case are to develop an understanding of the new lease standard in relevant context and to improve and enhance the ability to calculate multi-year flow-through effects of transactions. The professional competencies the case enhances are the ability to think critically regarding effects of divergent accounting treatments on business decisions and augmented writing and communication skills.
Selecting an auditor for Bradco using indicators of audit quality
- Abstract: Publication date: December 2018Source: Journal of Accounting Education, Volume 45Author(s): Denise Dickins, Anna J. Johnson-Snyder, John T. Reisch In this activity, you are introduced to the auditor selection process and how indicators of an auditor’s audit quality may influence that process. You will gain an understanding of factors that can affect audit quality and apply that knowledge in a decision-making task – selecting an auditor for Bradco. The CAQ, PCAOB, IAASB, and other entities classify indicators according to how they impact audit quality. By completing the activity, you will learn to delineate how certain inputs (e.g., auditor training) may influence how an audit is conducted and certain outputs (e.g., PCAOB inspection findings) may measure or indicate whether an audit was conducted with an appropriate level of quality. The activity also demonstrates how indicators of audit quality may be used by audit committee members and company management to evaluate and select an auditor.