Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-78756-540-1, eISBN: 978-1-78756-539-5
ISSN: 1085-4622
Publication date: 4 January 2019
This content is currently only available as a PDF
Citation
(2019), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 22), Emerald Publishing Limited, Leeds, pp. 217-223. https://doi.org/10.1108/S1085-462220190000022011
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
INDEX
Note: Page numbers followed by “n” with numbers indicate footnotes.
AACSB International Committee on Accreditation Policy
, 46
Academic learning experience/performance
, 74–75
Academic productivity
, 137
Accountants
, 32, 114
Accounting
, 25, 47, 72, 75, 90, 95
and analytics
, 25–26
context
, 131
curricula
, 162
doctoral education
, 2
educators and employers
, 111, 126
educators survey
, 171–173
equation and sections of statement
, 202–204
examinations in
, 92–93
functional areas
, 47
information cost
, 110
Accounting Education Change Commission (AECC)
, 112
Accounting graduates
accounting and analytics
, 25–26
analytics and curriculum
, 26–27
analytics background
, 29–30
general skills and statistics skills
, 42–43
group differences in importance rankings
, 36–38
perceived importance of specific skills and future expectations
, 32–36
relative rankings of general skills
, 30–32
research methods
, 28–29
Accounting information systems (AIS)
, 18n17, 48–50
Accounts Receivable account
, 206
ACL tool
, 35, 49–50
Adaptable analytics case on cash collection process
creating policies from outcomes of analytic tools
, 55–56
data analytics
, 45–46
gaining overall understanding of analytics in accounting profession
, 51
pivot table assignment
, 65–67
pivot tables using
, 52–54
pre-test/post-test
, 62–63
Tableau, applying analytics knowledge using
, 54–55
Tableau assignment
, 67–69
value-added approach to teaching analytics
, 47–48
work breakdown schedule of case steps
, 62
“Adjustment” column
, 209
Albert Tax Services (ATS)
, 179
Alumni
, 28
American Accounting Association (AAA)
, 24
American Association of Public Accountants (AAPA)
, 162
American Institute of Accountants (AIA)
, 162
American Institute of Certified Public Accountants (AICPA)
, 51, 92, 161–162, 200
Analogical reasoning method
, 132
Analogy assessors, excerpt from instructions for
, 132
Analogy creation
, 115–116
Analogy creators
excerpt from instructions for
, 131
excerpt from instructions provided to
, 132–133
predetermined feedback for
, 132
Analytic knowledge, skills, and abilities (KSAs)
, 24, 27
Analytics
accounting and
, 25–26
and curriculum
, 26–27
curriculum development
, 28
skills
, 24, 27, 28
ANCOVA model
, 119
Applications knowledge
, 33
Assessor
, 115–116
Association to Advance Collegiate Schools of Business (AACSB)
, 24, 26, 46, 48, 164
Attributes
, 49
Audit procedures
, 47
Audit tools
, 35
Auditing
, 47
Auditing and Attestation (AUD)
, 164
Australian Business Deans Council (ABDC)
, 140
Australian Learning and Teaching Council
, 111
Behavioral research
, 2
Big Data
, 24, 45–46, 47, 51, 59
Bloom’s Taxonomy learning
, 50, 62n3
Business
analytic capabilities
, 48
communication
, 42
education
, 42
schools
, 71–72
skills
, 27, 30–31
Capital budgeting
, 47
Capital markets
readings group
, 5
research
, 2, 6
seminar
, 5, 17n1
Cash account
, 203–204
“Cash from Operations” column
, 208, 209
Cash management
, 48, 49, 51
Citation analysis
, 140
Cleaning data
, 43
Clustering/factor analysis
, 42
Code writing
, 32, 42
Cognitive processes
, 50, 53, 62n3, 156
Committee of Sponsoring Organizations of the Treadway Commission Enterprise Risk Management framework (COSO ERM framework)
, 50, 55, 56, 59, 69
Communication
, 25, 171–172
Complementary knowledge
, 4
Comprehensive operating cash flow example using matrix method
, 210–214
Computer-based exam
, 163
Consumer price index (CPI)
, 193
Content analysis
, 27
Contributed capital (CC)
, 203
Correlation analysis
, 33
Correlation/univariate analysis
, 42
Course repeating
, 73–74
Creativity
, 110, 112
accountants, context, and intervention
, 114
analogy assessors, excerpt from instructions for
, 132
analogy creation
, 115–116
analogy creators, excerpt from instructions for
, 131–133
ANCOVA
, 121
average creativity by condition
, 122
intervention and feedback
, 113–114
predetermined feedback for analogy creators
, 132
simple effect tests
, 124–125
Creator
, 115–116
Critical thinking
, 171–172
questions
, 191–195
skill
, 110
Cross cueing
, 4
Crowd-sourced creativity assessments
, 116–117
Current assets (CA)
, 202
Curriculum, analytics and
, 26–27
Data
analytics
, 24, 45–46, 50, 57, 59
data-gathering ability
, 43
integration/gathering
, 43
interpretation
, 25
interpretive ability
, 42
knowledge
, 33
management
, 27
mining
, 26, 42, 43
privacy and security
, 36, 43
visualization
, 26, 31, 43
warehouse knowledge
, 43
Database
management
, 43
modeling
, 43
software
, 35
Degree of exam return consistency
, 97
Delphi analysis
, 27
Depreciation
, 200
Direct method
, 200
Dividends (Div)
, 203
Doctoral students
, 13–15
Document Review Simulation (DRS)
, 168
Educational psychology theory for team-based learning
, 3–4
Enterprise Risk Management (ERM)
, 50
Exam completion sequencing in accounting classes
additional analysis
, 102–103
descriptive results
, 98
evidence related to RPs
, 98–102
examinations in accounting
, 92–93
institutional context
, 96
lack of good self-awareness
, 104
measurement
, 96–97
objective tests
, 103–104
Exam return order
, 97, 104
Exam-taking behavior
, 92
Exposure Draft
, 166–169
Faculty changing institutions
, 137
Faculty organizer
, 11–12, 15–16, 18n12, 142
survey of tax research readings group
, 5–6, 21–22
Feedback
, 15
factor
, 110
outcome
, 113
Financial accounting
, 47
Financial Accounting and Reporting (FAR)
, 168–169
Financial Accounting Standards Board (FASB)
, 200
flip-flop
, 200
Financial data
, 48
First college-level accounting course
, 72
academic learning experience/performance
, 74–75
prior accounting learning experience
, 75
financial accounting course
, 71–72
learning performance and course repeating
, 73–74
logistic regression results
, 80–82
model
, 76–77
qualitative survey results
, 77
quantitative results for hypotheses
, 77
regression results considering non-accounting business majors
, 83–84
robustness tests
, 84–86
samples and participants
, 76
students’ motivation and factors affecting students’ learning performance
, 75–76
General skills
, 42–43
relative rankings of
, 30–32
Globalization
, 110
Google Scholar
, 18n18
Grade point average (GPA)
, 73–75, 77, 165
Graduate Management Admission Test (GMAT)
, 164
High school accounting
, 72
education
, 75, 81, 84
learning experience
, 79, 80
High-pressure tasks
, 113
IDEA tool
, 35
Income statement
, 203
Indirect methods
, 200, 214
Individual retirement accounts (IRAs)
, 182, 186
intended audience and customizing project
, 178–190
project learning objectives
, 190–196
traditional vs. Roth IRA
, 181, 184–192, 195–196
Individual tax
laws
, 190
preparation
, 178
Information systems
, 26
Innovation
, 112
Institute of Internal Auditors (IIA)
, 51
Institute of Management Accountants (IMA)
, 51
Institutional affiliation
, 136
Integration
, 171–172
Intended audience and customizing project
, 178
individual tax laws
, 190
instructor guidance
, 183
project details
, 179–180
solution for client letter
, 181–182
traditional vs. Roth IRA yearly contribution
, 184–185, 187–189
Inter-exam order correlation
, 97
Inter-quartile range (IQR)
, 117
Internal auditors
, 46
Internal control objectives and risk management components
assignment on development of policies and
, 69–70
relating to policies
, 56
Internal Revenue Service (IRS)
, 178
International Accounting Standards Board (IASB)
, 200
Interpretation factor
, 201
Intervention
, 114
Java
, 35
Journal of Accounting & Economics
, 9
Journal of Accounting Research
, 9
Judgment and decision-making (JDM)
, 113
Knowledge
acquisition
, 113
check
, 114–115
fusion
, 48
Learning objectives measurement
, 191–195
Learning performance
, 73–74
students’ motivation and factors affecting students
, 75–76
Learning process
, 5
Logistic regression model
, 42, 76
Long-term assets (LTA)
, 202
Long-term liabilities (LTL)
, 202
Long-term tax
effects
, 178
planning
, 192–193
Machine learning
, 26, 33, 42
Management accountants
, 46
Management information systems (MIS)
, 18n17
Matrix method
, 201
comprehensive operating cash flow example using
, 210–214
Mechanical Turk (MTurk)
, 116
Microsoft Access
, 47, 52
Microsoft Excel
, 26, 171–172
Multiple research methods
, 2
Multivariate regression
, 42
National Association of State Boards of Accountancy (NASBA)
, 164
Natural language processing
, 26
Net income (NI)
, 203
Non-accountants
, 114
Non-accounting
business majors
, 83–84
students
, 110–111, 123
Non-business major
, 77
Non-cash expenses
, 210
Non-doctoral-granting institutions
, 139–140
Non-switchers
, 137
North Central Association of Colleges and Schools (NCA)
, 76
NoSQL
, 35
Objective tests
, 103–104
Operating cash flow
, 201
accounting equation and sections of statement
, 202–204
comprehensive operating cash flow example using matrix method
, 210–214
direct method
, 200
indirect method
, 200
matrix method
, 201
simple account analysis
, 204–209
Optimization
, 26, 33, 42
Ordinary Least Squares regression model (OLS regression model)
, 149
Other current assets (OCA)
, 202
Outcome feedback
, 113
Partitioning cash flows
, 201
Pedagogical
benefit
, 201
models
, 3
synthesis
, 200–201
Peer-review process
, 9
Performance in accounting classes
, 90–104
Pivot table assignment
, 65–67
Pivot tables, applying analytics knowledge using
, 52–54
Post-experimental questionnaire
, 114–116
“Potential_Repeating” variable
, 85–86
Practice Analysis (2014)
, 166–169
Practice Excel skills
, 171
Predetermined feedback for analogy creators
, 132
Predictive analytics
, 26
Predictive variables
, 65
PricewaterhouseCoopers (PwC)
, 24
Prior accounting learning experience
, 75
Problem-solving skills
, 42, 110
Problem/process modeling
, 42
Process-oriented feedback
, 113, 114
Programming skills
, 35
Project learning objectives
, 190
measuring learning objectives and critical thinking questions
, 191–195
student performance and response to project
, 195–196
Psychology
, 110
Publication count
, 140
Publishing in accounting academia
, 135–136
Python
, 27, 35
Qualtrics survey software
, 28
Query tools
, 35
R languages
, 27, 35
Readings group
, 8, 15
Real-time feedback
, 114
Real-time process-oriented feedback
, 126
Regression
, 42
analyses of switchers’ research productivity
, 150–151
Relearning through retrieval
, 4
Repeating
, (see also First college-level accounting course), 73, 76
Research methods
, 2
Research productivity of accounting professors
background and hypotheses development
, 137–138
descriptive statistics and correlations among variables
, 143–144
implications
, 156–157
limitations and future research
, 156
measures
, 140–142
method
, 138
OLS
, 149
paired-sample tests of differences in publication productivity
, 147–148
post-tenure switches
, 146
regression analyses of switchers’ research productivity
, 150–151
results
, 142
sample
, 138–140
sensitivity analyses
, 154–155
switches to research universities
, 153–154
variable relations
, 145
Research propositions (RP)
, 90, 94, 95
evidence related to
, 98–102
Research readings groups
, 2, 15–16
benefits for doctoral students and faculty members
, 13–16
comparing and contrasting seminars and readings groups
, 4–5
educational psychology theory for team-based learning
, 3–4
formation
, 6
formation and operation of research readings group
, 6–13
before meeting
, 11
during meeting
, 11–12
after meeting
, 12–13
operation of
, 10
recruiting members
, 6–8
selecting focal research area
, 6
selecting meeting frequency
, 10
selecting sources of papers
, 8–10
survey of tax research readings group faculty organizers
, 5–6, 21–22
Research skills
, 42
Research-focused institutions
, 138
Research-focused schools
, 140
Retained earnings (RE)
, 203
Retirement planning
, 183
Retirement strategy
, 190
Risk assessment
, 26
Robotic process automation (RPA)
, 34
Robustness tests
, 84–86
Roth IRA
, 179, 181–192, 196
Rule-of-thumb adjustments
, 213
Rule-of-thumb cash flow adjustments
, 201
SAS
, 27, 35
Saving for retirement
, 193–194
Schools with highest pass rates
, 169–170
Securities and Exchange Commission (SEC)
, 166
Self-assessed creativity
, 119
Self-selection bias
, 28
“Seminar” model for classroom instruction
, 3
Sensitivity analyses
, 154–155
Sentiment analysis
, 34, 42
Simple account analysis
, 204–209
Simulations
, 42, 171–172
Social mining
, 26
Social Science Research Network (SSRN)
, 9, 18n18
Software training
, 42
SPSS
, 35
SQL query
, 31, 35, 42
Standard A7
, 26
Statistical methods
, 31, 43
Statistical packages
, 35
Statistics
knowledge
, 33
skills
, 42–43
Stereotypes
, 118–119
Students
, (see also First college-level accounting course), 201
motivation and factors affecting students’ learning performance
, 75–76
nature
, 91–92
performance
, 76
performance and response to project
, 195–196
time and performance
, 90–91
Supervisor feedback
, 113
Survey of accounting educators
, 171–173
Survey of tax research readings group faculty organizers
, 5–6, 21–22
SustainDye
, 55, 68
background information for
, 63–65
Switchers
, 136, 137
Switches to research universities
, 153–154
Systems infrastructure support
, 42
T-account
, 205
Tableau assignment
, 67–69
Tableau worksheet
, 47, 52
applying analytics knowledge using
, 54–55
Task
, 114–116
context
, 112
domain factor
, 110
Task-based simulations (TBS)
, 163
Tax
advisors
, 190
educators
, 177–178
research readings group faculty organizers survey
, 5–6, 21–22
strategy
, 182
Team-based learning
, 3–4
Technical skills
, 27, 162
Tenured faculty
, 137
Text
analysis
, 34
analytic techniques
, 26
mining
, 26, 34, 42
Time and student performance
, 90–91
Top-tier accounting journals
, 9
Traditional IRA
, 179, 181, 184–192, 195–196
Undergraduate course
, 183
Undergraduate tax course
, 195
Uniform CPA exam revisions (2017)
and literature review
, 162–166
schools with highest pass rates
, 169–170
survey of accounting educators
, 171–173
2014 Practice Analysis and 2015 Exposure Draft
, 166–169
Upper-level graduate course
, 183
Value-added approach to teaching analytics
, 47–48
Visualization package
, 54
- Prelims
- Chapter 1 Accounting Research Readings Groups
- Chapter 2 Analytics Knowledge, Skills, and Abilities for Accounting Graduates
- Chapter 3 Data Analytics and the Cash Collections Process: An Adaptable Case Employing Excel and Tableau
- Chapter 4 Determinants of Students’ Repeating the First College-level Accounting Course
- Chapter 5 The Goldilocks Relationship Between Exam Completion Sequencing and Performance in Accounting Classes
- Chapter 6 Inducing Creativity in Accountants’ Task Performance: The Effects of Background, Environment, and Feedback
- Chapter 7 Research Productivity of Accounting Professors Around a Change in Institutional Affiliation
- Chapter 8 2017 Uniform CPA Exam Revisions: How are Educators Responding?
- Chapter 9 Is a Current Year IRA Deduction the Best Long-term Tax Strategy?
- Chapter 10 Teaching Operating Cash Flow: One Matrix for Analysis – Two Methods for Presentation
- Index