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, Bingley, 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