Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-78973-394-5, eISBN: 978-1-78973-393-8
ISSN: 1085-4622
Publication date: 7 October 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. 23), Emerald Publishing Limited, Leeds, pp. 195-200. https://doi.org/10.1108/S1085-462220190000023008
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
INDEX
Index
Note: Page numbers followed by “n” with numbers indicate notes.
Academic integration
, 50
Academic performance
, 48–49, 59–60
of accounting students
, 51–55
in higher education
, 50–51
Accountants
, 178
Accounting
, 180–181
accreditation
, 70
policies to strengthen accounting graduates’ ethical skills
, 182–183
profession
, 69–70
research
, 4, 6
Accounting Advisory Board (AAB)
, 154
coordinate with faculty
, 157–158
courses for program
, 157
input impact on course topics and delivery
, 160
limitations
, 174
literature review
, 154–156
meeting with AAB
, 158
post-AAB meeting activities
, 158–159
process
, 156–157
research
, 174
results
, 159–161
selection
, 157
systems
, 164–167
traditional accounting
, 161–164
unstructured accounting
, 167–173
Accounting Advisory Councils
, 134–135, 147n1
background on advisory councils
, 136–138
demographics of survey participants’ departments
, 140
findings
, 139–145
gap between practice and academe
, 135–136
limitations
, 146–147
meeting characteristics
, 142
membership characteristics
, 142
membership engagement characteristics
, 144
organizational characteristics
, 141
research method
, 139
suggestions for future research
, 147
survey instrument
, 139, 149–151
value
, 145
Accounting Behavior and Organizations Section DC (ABO DC)
, 7
Accounting Case Search website
, 87
Accounting courses
, 49
academic performance in
, 48–49, 59
effect of gender differences
, 49–50
literature review
, 50
method
, 56–58
results
, 58–61
Accounting curricula
and data analytics
, 70–72
planning to have accounting data analytics course
, 72–73
data analytics in accounting curriculum
, 73–74
specific accounting data analytics course
, 73
Accounting department head
, 30
AACSB
, 30–31
compensation/salary conversion
, 41–42
demographics
, 34–36
difficulties and challenges
, 41
marketing department chairs
, 32–33
reasons for becoming department head
, 42–43
research
, 37–38
responsibilities
, 31
service
, 38–41
teaching
, 35, 37
training
, 35, 37
university accounting program leader
, 29–30
workload issues
, 35
Accounting Information Systems (AIS)
, 7, 155
Educators Conference
, 26–27
Accounting program
, 48
major challenges facing
, 41
stakeholders in
, 30
Accounting Standards Codification (ASC)
, 117
ASC 718 standard
, 84
ASC 805 standard
, 84
Accounting students
, 118
ethical skills
, 188–190
Accreditation Council for Business Schools and Programs (ACBSP)
, 39
Actual and perceived ethical foundations
, 187
Adaptability
, 121
Advanced Financial Reporting
, 170
Advisory councils
, 188–190
AMA-Sheth Foundation Doctoral Consortium
, 6
American Accounting Association (AAA)
, 4, 6, 84
allocation of doctoral consortia program time
, 8
consortia goals and objectives
, 7
consortia program focus
, 7–9
DC
, 5–9, 27
history
, 6–7
strategic vision project
, 27
American Institute of Certified Public Accountants (AICPA)
, 48, 84, 114, 134, 146, 179, 187–188
Code of Professional Conduct
, 189
Pre-Certification Core Competency Framework
, 86–87
American Marketing Association (AMA)
, 6
American Taxation Association (ATA)
, 6
Educators Conference
, 26–27
Analysis of covariance (ANCOVA)
, 49, 58
three-way mixed
, 57–58
Analytics
, 69 (see also Data analytics)
analytics-minded business graduates
, 68
Assessment
of effectiveness
, 89–91
tools
, 121
Association to Advance Collegiate Schools of Business (AACSB)
, 30, 34, 70, 134–135, 156, 181
accreditation
, 137, 139, 145–146
International Accounting Accreditation Standard A7
, 114, 118
Schools of Business
, 137
Standards for Accounting Accreditation
, 143
2013 AACSB Accreditation Standard A7
, 78–79
2018 AACSB Standard A5
, 78–79
Audit Boot Camp
, 26–27
Auditing section (AUD section)
, 7
Big 4 accounting firms
, 68
Biometrics
, 114
Black-Scholes option pricing
, 87, 90
Black-Scholes-Merton model
, 87
Blueprints
, 86
Bowling Green State University (BGSU)
, 156
Business
ethics
, 180–181
tax ethics
, 100
Business data analytics course
, 73
Business Taxation course
, 162
Call option
, 95
Career management of doctoral consortia
, 19–22, 25–26
Career management sessions
, 8
Center for Advancing Accounting Research
, 27
Certified Public Accountants (CPAs)
, 30, 86, 178, 182, 184
accounting
, 180–181
accounting students’ ethical skills
, 188–190
advisory councils
, 188–190
business ethics
, 180–181
ethics education
, 181
policies to strengthen accounting graduates’ ethical skills
, 182–183
postgraduation ethics education
, 183–188
rules vs. principles distinction
, 179–180
State CPA Society Ethics CPE Offerings
, 185–186
Class exercise
, 84–86
assessment of effectiveness
, 89–91
implementation guidance
, 88
learning objectives
, 86–87
questions and solutions
, 94–98
“Closing the loop” process
, 154, 159
Code of conduct
, 179
Code of ethics
, 179
Code of Professional Conduct
, 184
College and University ethics education
, 181
“College without walls” concept
, 100
Committee of Sponsoring Organizations of Treadway Commission (COSO)
, 118
Conferences on Teaching and Learning (CTLA)
, 26
Continuing professional education (CPE)
, 179
ethics requirements
, 184, 187
Cooperative learning
, 100–101
Critical thinking
, 86
Cyber Age
, 118
Cybersecurity
, 114, 123
Cybersecurity education
demand for cybersecurity professionals
, 117–118
related regulations
, 116–117
student feedback analysis
, 121–123
Data analytics
, 68
and accounting accreditation
, 70
accounting curricula
, 70
accounting education literature
, 68–69
and accounting profession
, 69–70
environment facing
, 69
fit in accounting curriculum
, 71–74
method
, 71
research questions
, 70–71
survey for accounting text/course
, 77
2018 AACSB Standard A5 vs. 2013 AACSB Accreditation Standard A7
, 78–79
Data/information security
, 117
Demographics
, 34–36
Department head
, 44n1
Direct assessment
, 90–91
Doctoral consortia (DC)
, 4
career management, networking, and integration
, 25–26
career management and networking
, 19–22
doctoral education
, 26
key characteristics of AAA DC
, 5
length of DC and mix of sessions
, 24–25
limitations and suggestions for future research
, 23–24
organizers and sponsors
, 4
overall survey responses
, 10
participants
, 9
questionnaire
, 9
recommendations
, 24–27
related literature
, 5–6
research
, 11–17, 25
survey and data
, 9–10
survey response rate and demographics
, 11
teaching
, 17–19
teaching initiatives
, 26–27
teaching sessions
, 25
Doctoral education
, 26
Effectiveness assessment
, 89–91
student perceptions
, 89–90
student scores
, 90–91
Engagement
, 143
Ernst & Young Academic Resource Center (EYARC)
, 68
Ernst & Young auditors (EY auditors)
, 178
Ethics
, 101, 104
business
, 180–181
education
, 181
ethical cases
, 187
ethical reasoning
, 189
rules
, 189
Exercise-learning objectives
, 89
Experimentation
, 84
Faculty engagement
, 134, 143–144, 146–147
Faculty rankings for Business Assurance
, 164
Financial Accounting and Reporting (FAR)
, 7, 169
Financial Accounting Standards Board (FASB)
, 84, 168, 170, 179, 189
Accounting Standards Codification
, 84
Codification
, 87–88
Financial reporting II
, 88
Five-point Likert scale survey
, 89
“Fraud Triangle”
, 162
Gender differences
of accounting students
, 51–53
in higher education
, 50–51
studies finding transfer shock effect and gender effect
, 54–55
studies with neither transfer shock effect or gender effect
, 54
Global economic interconnectedness
, 100
Grade point average (GPA)
, 48, 57
Grading
, 104–105
Group formation and dynamics
, 104
Hasselback Accounting Directory
, 34, 75n1
Higher-order skills
, 86
IMA Foundation
, 136
Indirect assessment
, 89
Information Systems Auditing and Control (ISAC)
, 156
Innovation
, 84
Instructors
, 88
Integrity
, 101
International Accounting Section (IAS)
, 7
International Accounting Standards Board
, 179
International Assembly for Collegiate Business Education (IACBE)
, 39
International Federation of Accountants (IFAC)
, 100
Iron Law of Liberalism
, 179
Journal editor panels
, 7–8
Journal of Information Systems Conference
, 68
Knowledge, skills, and abilities (KSAs)
, 154–155
KPMG/ATA Tax Doctoral Consortium
, 6
Lamentations
, 179
Lattice model
, 87
Learning management systems
, 104
Learning objectives (LOs)
, 86–87, 101–103
Likert-type scale
, 40–41, 92n7
Lower-order skills
, 86
Manual accounting practices
, 68
Market Research Media
, 117
Massive, open online courses (MOOCs)
, 183
Master of Accountancy curriculum (MAcc curriculum)
, 154, 156, 158–159
Materiality
, 115
Michigan Specific Ethics
, 183
Mid-Atlantic Region Doctoral/Junior Faculty Consortium (MID)
, 6
Multiple regression analysis
, 51
National Association of State Boards of Accountancy (NASBA)
, 40
National Center for Education Statistics (NCES)
, 48
National Commission on Fraudulent Financial Reporting
, 187
National Institute of Standards and Technology (NIST)
, 120
Networking of doctoral consortia
, 19–22, 25–26
New Faculty Consortium (NFC)
, 7
Non-AACSB accredited schools
, 39
Non-controlling interests (NCI)
, 169
Non-technical skills
, 101
Not-for-profit organizations (NFP organizations)
, 116
Online scheduling tool
, 104
Organization for Economic Cooperation and Development (OECD)
, 110
Participants
, 9, 139–140
Pathways Commission Report (PCR)
, 134, 146
Pathways integration approach
, 26
Performance-based metrics
, 30
Policies to strengthen accounting graduates’ ethical skills
, 182–183
Postgraduation ethics education
, 183–188
Practitioners
, 135
Pre-Certification Core Competency Framework
, 84
PricewaterhouseCoopers LLP (PwC)
, 69, 114
Professional
accountants
, 180
development skills
, 31
skepticism
, 164
skills
, 86
tax ethics standards
, 110n1
“Professional Code(s) of Conduct”
, 184
Professional Ethics course
, 164
Public Company Accounting Oversight Board (PCAOB)
, 163
Public Interest Section Doctoral Student and Early Scholar Consortium (PI)
, 6
Qualtrics
, 139
“Regulatory Review and Ethics” course
, 187
Repo 105 deals
, 179
Research sessions
, 7, 25
Risk appetite
, 120
Rules vs. principles distinction
, 179–180
Rules-based approach
, 179, 181
SABMiller case
, 103, 109
Sarbanes-Oxley Act
, 117
Scholarly academic (SA)
, 30
Scholastic Aptitude Test (SAT)
, 49
Shock period
, 50, 57–60
interaction effect after
, 60
Small-and medium-size entities (SME)
, 116
Social integration
, 50
Sociocultural factors
, 51
Soft skills
, 101
State Board of Accountancy Ethics Licensing Requirements
, 182–183
Statistical analyses
, 57–58
Stock option modification
, 84, 86–87
Student feedback
, 105
analysis
, 121–123
general feedback
, 108
Student group work across borders
case for assignment
, 103
cooperative learning
, 100–101
grading
, 104–105
group formation and dynamics
, 104
implementation recommendations
, 109–110
LOs
, 102–103
student feedback
, 105–108
students
, 103–104
Student perceptions
, 89–90
Student scores
, 90–91
Student–council member engagement
, 143–144
Survey instrument
, 34
Systems
AAB rankings and comments
, 164–165
comparison of rankings
, 165–166
faculty reaction
, 166–167
Tax
, 109
avoidance strategies
, 102
ethics
, 104
planning strategies
, 103
strategies
, 105
Taxation
, 104
Teaching
aspects of doctoral consortia
, 17–19
ethics
, 101
initiatives
, 26–27
sessions
, 25
Teaching modules
implementation strategies
, 120–121
learning goals and contents
, 118–120
Technical competence
, 101
Three-way mixed ANCOVA
, 57–58, 63n1
Traditional accounting
AAB rankings and comments
, 161–163
comparison of rankings
, 163–164
curriculum
, 68
faculty reaction
, 164
Transfer shock
effect
, 54–55
theory
, 48
United States Securities and Exchange Commission (SEC)
, 117
University Council for Educational Administration (UCEA)
, 32–33
University stakeholders
, 100
Unstructured accounting
AAB rankings and comments
, 167–169
comparison of rankings
, 169–170
faculty reaction
, 170–173
Variable measurements
, 57–58
Vectors
, 57
Visualization of data
, 69
Ward off administrative attacks
, 30
Workload issues of accounting program leaders
, 35
- Prelims
- Theme 1: Capacity Building and Program Leadership
- Chapter 1: Enhancing the Benefits of Accounting Doctoral Consortia
- Chapter 2: Accounting Department Head: The Road Less Traveled
- Chapter 3: Gender and Performance in Accounting Courses During and After Shock Periods
- Chapter 4: Data Analytics in the Accounting Curriculum
- Theme 2: Classroom Innovation and Pedagogy
- Chapter 5: A Class Exercise: Accounting for Stock Option Modifications and Option Service and Performance Conditions
- Chapter 6: Student Group Work Across Borders: A Teaching Innovation and Exploratory Study
- Chapter 7: Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses
- Theme 3: Engagement with Professionals Through Advisory Councils
- Chapter 8: Accounting Advisory Councils: Engagement Between Practice and Academe
- Chapter 9: On the Use of Advisory Board Input for Revising Master of Accountancy Curriculum
- Chapter 10: Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession’s Ethical Reasoning Skills
- Index