Index

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-80382-728-5, eISBN: 978-1-80382-727-8

ISSN: 1085-4622

Publication date: 12 December 2022

This content is currently only available as a PDF

Citation

(2022), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 26), Emerald Publishing Limited, Bingley, pp. 265-273. https://doi.org/10.1108/S1085-462220220000026015

Publisher

:

Emerald Publishing Limited

Copyright © 2023 Thomas G. Calderon


INDEX

Accountability, four areas of
, 168

Accountancy board composition

additional analyses
, 30

background
, 21–23

descriptive statistics by state
, 25–26

descriptive statistics of models’ variables
, 28

method
, 23

models
, 23–24

regression results
, 29

results
, 24–30

sample
, 24

Accounting
, 22

accreditation
, 24

change in accounting rules for leases
, 81

concepts
, 106

courses
, 80

department
, 56

educators
, 20, 105

faculty
, 38

information systems
, 243, 257

internship
, 41

profession in United States
, 20

programs
, 34

regulators
, 15

systems
, 261

terminology
, 75

“Accounting Academic, Professional Engagement, and Professional Interactions”
, 124

Accounting Case Search website
, 82

Accounting curriculum
, 210, 239

background and general observations
, 257–259

digital data streaming
, 260

distributed trust mechanisms
, 261–262

internet of things
, 259–260

robotic process automation
, 260–261

teaching information systems courses in
, 257

typology of trends
, 259

Accounting education
, 257–258. See also Online education

experiential learning in
, 125–126

journals
, 176

literature
, 175, 191

Accounting Education Change Commission (AECC)
, 106

ACCT_MAJOR (variable)
, 63, 67

Activity/profitability
, 94, 97

Actuarial sciences
, 56

Add-backs
, 109

Advisory Board
, 126

Agency theory
, 22

Airline On-Time Performance Data
, 222

Airlines
, 222, 225

schedule planning
, 222

Alternative career paths (ACP)
, 34, 39

American Accounting Association
, 105, 124

American Institute of Certified Public Accountants (AICPA)
, 5, 20, 35, 48, 80, 124, 244

core competencies
, 80

data
, 34

Digital Asset Working Group
, 235

American Investor Report (2016)
, 150

Analytical/critical thinking
, 126

Annotated bibliography
, 192, 200–206

Annual financial data
, 214

Apple (company)
, 178

Artificial intelligence (AI)
, 256

ASC 840
, 81

ASC 842
, 85

Assessment rubric
, 161

Assignments
, 84–86

Association to Advance Collegiate Schools of Business (AACSB)
, 40, 80

AACSB-accredited accounting program
, 21, 23–24, 27, 30

International website
, 24, 124

Asynchronous classes
, 56

Auditing (AUD)
, 6, 240

Auditors
, 261–262

BBB Wise Giving Alliance

criteria
, 157–158

database
, 168–169

guidelines
, 160

BD#CPA coefficient
, 29

BD#MIN variable
, 27

Better Business Bureau (BBB)
, 156

(Big) complex dataset
, 221–223

highest frequency routes by number of flights
, 224

merged datasets
, 225–226

Big data
, 212

Bilateral tax planning
, 193

Blockchains
, 240, 261–262

Bloom’s taxonomy (1956)
, 80, 84

Bond liabilities and investments

accounting for
, 105

end of semester survey results
, 115

evaluating
, 114–116

motivation
, 107

overall framework
, 108–114

Bonds

accounting for
, 108

life cycle of
, 107

“Bonus” education
, 179

Boxplot geometry
, 217

Business

curriculum
, 235

entity taxation
, 193

Business environment and concepts (BEC)
, 6

Capitalized amount
, 95–96

Capture at source” technologies
, 212

Career readiness
, 39, 41

Case (s)
, 160, 176

analysis/student working session case analysis
, 129

background
, 168

BBB Wise Giving Alliance Database
, 168–169

elements
, 161

GuideStar database
, 168

materials
, 168

regularity
, 181

requirements
, 169

standards for charitable accountability
, 169–173

writers
, 178

Cash flows, accounting for
, 108

Certificate programs
, 37

Certified Public Accountant exam (CPA exam)
, 4, 20, 24, 34, 80

career factors
, 39–41

cost factors
, 37–38

empirical results
, 10–15

evolution model
, 5, 20

factors
, 37

fees
, 37

literature and hypotheses
, 5–8

methodology
, 8–10

and private institutions
, 35–37

regression model
, 29

support factors
, 38

Charitable accountability, standards for
, 169–173

Charities
, 168

Class attendance
, 56

CLASSLVL model
, 63, 67, 69–70

College Factual website
, 24

College students
, 138, 142

tax literacy among
, 139–140

Commodity Futures Trading Commission (CFTC)
, 235

Communication

skills
, 127

and technology
, 126

Company’s ratios
, 84–85

Complex data
, 211–212

Complex dataset
, 217

descriptive modeling
, 218–220

predictive modeling
, 220–221

simple task
, 217–218

Complex tasks
, 215–217

Composite global customer
, 238

Composite variable
, 149

Core innovation team
, 238

Corporate boards
, 21

Coverage/solvency
, 95, 98

COVID pandemic
, 256

CPAFT model
, 23–24

150 Credit Hour Requirement
, 37

150 credit hours for licensure
, 35

Criminal justice
, 56

Cronbach’s alpha
, 144, 149

Cross-functional team
, 239

Cryptography
, 235

CryptoKitties
, 234

CryptoPunks
, 234

CURRENT tax concepts
, 149

Customer-value-to-business-cost ratio
, 238

Data analysis
, 67–70

Data analytics
, 210

Data analytics approach to student advising and scheduling

additional analysis
, 70

applying findings
, 70

class level by students summary
, 67

class selection, scheduling, and performance
, 61

data analysis
, 67–70

descriptive statistics
, 64–67

DFW rates by year, delivery method, and course
, 64

introductory accounting course
, 58–59

key findings
, 57–58

literature review and research question development
, 58

online accounting education
, 60

online learning
, 59–60

regression results
, 68

research design
, 62–63

research method
, 62

research questions
, 61

results
, 64

sample construction
, 62

setting
, 56–57

summary of DFW rates by year and delivery method
, 61

Data cleaning processes
, 258

Data collection
, 143

Dataset complexity
, 212, 214

complex dataset
, 217–226

simple dataset
, 214–217

Decentralized finance (DeFi)
, 234

Decision-making process
, 131

Deductions
, 109

“Déjà-vu” exercise
, 115

Descriptive assessment statistics
, 163

Descriptive modeling
, 218–220

Descriptive statistics
, 146

Design thinking (DT)
, 234–235

background and literature review
, 235

digital assets to NFTs
, 235–236

and NFTs
, 236–237

pedagogical paradigm
, 237

DFW
, 57

Digital assets to NFTs
, 235–236

Digital certificate” of ownership or authenticity
, 236

“Digital collectibles” of ownership or authenticity
, 236

Digital data streaming
, 260

Digital NFTs
, 233

Direct approach in teaching
, 112–113

Direct CPA exam costs
, 34, 37

Distributed trust mechanisms
, 261–262

Diversity variables
, 29–30

Donor
, 160, 171

Dummy variables
, 219

E-commerce
, 178

Education for CPA licensure
, 5

Educational tax cases
, 195

data analytics cases
, 195

discussion of cases
, 192

educational value of tax cases
, 183–185

entity cases
, 193

individual cases
, 192–193

international cases
, 194–195

observations
, 195–196

research cases
, 193–194

Educational theories
, 141

Effectiveness measurement
, 170

Employer incentives
, 39–40

Entity cases
, 193

Ernst & Young Foundation (EY Foundation)
, 127

Estate taxes
, 196

Ethics
, 194

Experiential learning
, 138, 141

in accounting education
, 125–126

opportunity overview and mapping in IPP
, 127–128

Experiential tax learning

background
, 139

descriptive statistics for tax awareness question understanding scores
, 144

discussion, limitations, and future research
, 149–152

experiential learning and situated learning
, 140–141

experimental design
, 143

hypotheses
, 141–143

list of variables and descriptions
, 145

model
, 144–145

participants
, 143–144

results
, 145–149

results of regression analyses for component tax understanding variables
, 148

results of regression analysis for overall tax understanding variable
, 147

tax literacy among college students
, 139–140

Experiential theory
, 138

Experimental design
, 143–149

External auditors
, 260

External feedback
, 133

EY Academic Resource Center (EYARC)
, 127

FAA Aircraft Registration database
, 222

Faculty support
, 38–41

Faculty teaching
, 56

Family support
, 38, 41

Fashion merchandising
, 56

Federal Aviation Administration (FAA)
, 222

Finances
, 170, 185

Financial & non-financial performance measures
, 171–173

Financial accounting (Fin-Acct)
, 62, 64, 75, 176–177

concepts
, 56

interface
, 180

Financial accounting and reporting (FAR)
, 6, 240

Financial Accounting Standards Board (FASB)
, 81

Financial Literacy and Education Commission
, 139

Financial measures
, 171

Financial need (FIN_NEED)
, 63

Financial performance measures
, 169

Financial statements of 501(c)(3) nonprofit organization
, 168

First-generation college students (FIRSTGEN)
, 63

Five areas of performance
, 157

BBB Wise Giving Alliance criteria in
, 157–158

FiveThirtyEight website
, 217

Fixed effects (FE)
, 62

Fundraising and informational materials
, 171

FUTURE tax concepts
, 149

Future tax issues, understanding of
, 149

Gamification process
, 259

General tax issues, understanding of
, 147

Generally accepted accounting principles (GAAP)
, 80

Generation X
, 150

Generic assignment template
, 100

background and purpose of assignment
, 100–103

grading Rubric
, 103

instructions and overview
, 100

ggplot
, 216

Gift taxes
, 196

Global composite customer
, 239

Global Perspectives on Accounting Education
, 185

Governance and oversight
, 169–170

Government/nonprofit (GNP)
, 158

Grade point average (GPA)
, 40, 58

Grading rubric
, 103

Graduate
, 9–10, 37

degrees
, 4, 6

education
, 7

programs
, 8

GuideStar
, 156

data
, 158

database
, 157, 168

transparency rating
, 168

Hasselback Directory (2013)
, 8

Hawaii’s SAB
, 27

Holder perspectives on journal entries
, 110

Hotel dataset variables, list and brief description of
, 230–232

150-hour requirement
, 5

Hypothesis tests
, 147

Ignatian pedagogy paradigm (IPP)
, 124–125

advice from practice
, 126

background
, 125

deliverable
, 130

experiential learning in accounting education
, 125–126

external feedback
, 133

mapping in
, 127–130

observations, reflections, and feedback
, 130–133

practitioner reflections
, 132–133

student reflections
, 131–132

subsequent learning opportunity
, 130

Ignatian reflection
, 125, 128

Incentive
, 41

Indirect approach in teaching
, 112

Individual cases
, 192–193

Individual taxation
, 192

Industry, government, and education (IDEO)
, 234

Information systems
, 256, 261

Information technology
, 257

Innovative technology platforms
, 258

Input controls
, 260

Institutional Research Department
, 57, 62

Institutions
, 37

Interactive professional learning experience (IPLE)
, 124

Intermediate accounting courses
, 106–107, 114

change in accounting rules for leases
, 81

excerpt from Walgreens 2018 annual report on future expected lease payments
, 83

incorporating assignment and teaching notes
, 84–86

learning objectives
, 84

limitations and future applications
, 88–89

overview of assignment
, 82–83

related literature
, 81–82

summary of student responses
, 86–88

survey results
, 87

Internal Revenue Service (IRS)
, 139, 156

International cases
, 194–195

International Financial Reporting Standards (IFRS)
, 82

International relations
, 185

International students (INTL students)
, 63, 69

International tax
, 194

International taxation
, 179

Internet of things
, 259–260

Interpretive Guidance (2020)
, 80

Introductory accounting

courses
, 56, 58–59

principles courses
, 58

Introductory Managerial Accounting
, 75

Issuer perspectives on journal entries
, 110

Iterative concepting process
, 239

Iterative leapfrog concepting process (ILFC process)
, 238

Jesuit Institute (JI)
, 125

John Carroll University (JCU)
, 124

Journal entries
, 110–111, 121

for bond sales and retirements
, 119–120

Kaiser–Meyer–Olkin test
, 42

Kolb’s four-stage learning cycle
, 141

KPMG professional judgment framework
, 128

Kruskal–Wallis test
, 42

Lattice
, 216

Learning. See also Experiential learning

management system
, 57

opportunity
, 130

process
, 138

statistics
, 210

Learning objectives (LO)
, 80, 84, 157–158

Lease assignment
, 92

background and purpose of
, 93–99

instructions and overview
, 92

Leases

accounting rules
, 81, 93

disclosures
, 85–86

Likert scale
, 114

Linear regression model
, 219

Liquidity
, 94, 97

measures
, 171

Logical reasoning
, 106

Logit regression model
, 62

Management accountant
, 222

Management Discussion and Analysis (MD&A)
, 82

Managerial accounting (Mgr-Acct)
, 56, 62, 64, 177, 240

Managerial auditing
, 177

Mapping in IPP
, 127

best practices
, 129–130

experiential learning opportunity overview and
, 127–128

Master of Accounting (MSA)
, 4

Master of Taxation/JD in Taxation (MST)
, 4

Matrix model
, 106

MBA
, 4

accounting course
, 60

group
, 10

Merging datasets
, 223–226

Microsoft Access database
, 195

Modes
, 235

MSA
, 8–9

MST
, 9

National Association of State Boards of Accountancy (NASBA)
, 5–6, 20, 36, 244

National Center for Charitable Statistics (NCCS)
, 156

National Center for Education Statistics (NCES)
, 36, 59

National Taxonomy of Exempt Entities (NTEE)
, 160, 168

Net Income
, 112

New CPA licensure model
, 5

Non-accounting graduates
, 256

Non-business majors
, 56

Non-CPA
, 20

Non-financial data
, 161, 214

Non-financial measures
, 160, 173

Non-financial performance measures
, 169

Non-fungible tokens (NFTs)
, 233–234

design thinking and
, 236

digital assets to
, 235–236

NON_BMAJ (variable)
, 70

Nonprofit organizations
, 156, 159, 168

Obligatory recitation
, 182

Odds ratio analysis
, 42

Off-balance sheet operating lease payments
, 82

OLS regression models
, 23

Online accounting education
, 60

Online asynchronous education
, 59

Online education
, 56. See also Accounting education

offerings
, 59

student achievements in
, 59

Online learning
, 59–60

Online registration system
, 61

Online survey
, 40

Open-ended responses
, 86

Open-source data analysis software program
, 210

Operating lease cash flows
, 88

Operating leases
, 81–82, 93, 99

Optimum board size
, 21

Ordered logistic regression
, 42, 44

501(C)(3) Organizations

assessment of effectiveness
, 158

learning objectives
, 157–158

summary of student responses
, 159

teaching notes
, 158–164

Organization, selection of
, 159–160

Output controls
, 260

Pathways Commission (2012)
, 125, 158–159, 258

Pedagogy
, 235

development
, 239

Perceived ease of use (PEOU)
, 258

Perceived usefulness (PU)
, 258

Pharmacy
, 56

Philanthropy project
, 157

Plan of Action
, 107–112

Plan to sit for CPA exam
, 34, 40

Political science
, 185

Political theory of corporate governance
, 22

Population data
, 24

Potential creditor
, 160

Power-wielding “C-suite” executives
, 186

Practitioner reflections
, 132–133

Practitioner working session
, 129

Predictive modeling
, 220–221

Present value

calculations
, 84

charts
, 88

method
, 88

Prior grade point average (PRIORGPA)
, 63

Private institution student’s plan to sit
, 36

CPA exam and
, 35–37

demographic characteristics
, 40

descriptive statistics
, 41–42

discussion
, 46

implications
, 47–48

limitations
, 48

literature review, research question, and hypotheses
, 35

model
, 42–43

ordinal logistic regression results and odds ratio
, 44

research method
, 40

results
, 44–46

Spearman’s Correlation Matrix
, 43

summary of results
, 46–47

survey data
, 40

variables
, 40–41

Process controls
, 260

Process modules
, 235

Professional judgment
, 129

introduction/review
, 129

Profit per Available Room (ProfitPAR)
, 216

Programming languages
, 210

Public administration
, 56

Public interest
, 22

Published tax cases

description of
, 176–180

educational value of
, 183–185

elements of
, 180

future of
, 185

review of
, 176

Quality Matters certification
, 57

Qualtrics Survey Software
, 143

“R” programming
, 210–211

(big) complex dataset
, 221–223

background
, 211–212

dataset complexity
, 214–226

expanding framework
, 221

framework
, 212–214

framework for integrating Ra into accounting curricula
, 213

illustrating merged datasets
, 223–226

Ratio
, 93

analysis
, 86, 100

Reflection
, 125, 130

Regression analysis
, 144

Regression models
, 30

Regulation (REG)
, 6

Research cases
, 193–194

Research model
, 42

Robotic process automation
, 260–260

“Rules-of-thumb” approach
, 106

Scatterplot
, 217

Scheduling process
, 71

Scholarship of teaching
, 177

School of Accountancy
, 124

School of Accounting and Finance (SAF)
, 210

Securities and Exchange Commission (SEC)
, 81

Self-employment tax
, 180

Self-experiment
, 236

Signature pedagogy
, 124

Silicon Valley Proptech Company
, 234

Simple dataset
, 214

complex task
, 215–217

simple task
, 214–215

Simple task
, 214–215

“Simulated” socratic dialogue on teaching module
, 109

Situated learning
, 140–141

Smart contracts
, 237

Smart device capabilities
, 259

Sociological Theory of Cognitive Development (Vygotsky)
, 142

Socratic method
, 109

Soft skills
, 193

Software
, 178

Spearman’s correlation coefficients
, 42

Sports management
, 56

Standard deviation (SD)
, 66

Starbucks’ tax minimization strategies
, 194

State Accountancy Boards (SABs)
, 20, 24, 35

composition
, 20–21

jurisdiction
, 23

members of
, 20

membership
, 20

societies
, 20

websites
, 24

State sales taxes
, 196

Statement of cash flows (SCF)
, 106–107

in skeleton form
, 119

structure of
, 106

Stewardship theory
, 22

Student-centered activities for large enrollment undergraduate programs (SCALE-UP)
, 59

Students
, 4, 83, 88, 127, 130, 157

demographics
, 57

handouts to
, 119

income tax expense to income tax paid
, 122

interest expense to interest paid
, 120–121

interest revenue to interest received
, 121–122

journal entries for bond sales and retirements
, 119–120

plan to sit for CPA exam
, 34

reflections
, 131–132

satisfaction scores
, 183

SCF in Skeleton Form
, 119

student–parent relationship
, 47

working session
, 129

Supplemental analyses
, 147

Supply of future accounting professionals
, 21, 23, 27

Survey instrument
, 143

Synchronous classes
, 56

T-accounts
, 109

direct method with
, 113–114

Tax act
, 178

Tax cases, collection of
, 186

Tax concepts
, 151

Tax content
, 176

Tax Cuts and Jobs Act (TCJA)
, 195

Tax educators
, 180

Tax knowledge acquisition
, 138

Tax literacy
, 139

among college students
, 139–140

Tax planning
, 138

for pensions and retirement
, 146

Tax preparation
, 141

Tax research cases
, 193

Tax software
, 259

Tax textbooks
, 183–184

Taxation
, 138–139, 149

of capital gains
, 243

Teaching approach

direct approach
, 112–113

direct method with T-Accounts
, 113–114

indirect approach
, 112

plan of action
, 109–112

“simulated” socratic dialogue on teaching module
, 109

steps in
, 108

Teaching notes
, 84–86, 158

altering project
, 164

assessment rubric
, 161

excel file
, 161–163

grading rubric
, 162

implementation guidance
, 160–161

intended audience and time requirements
, 159

selection of organization
, 159–160

solution
, 161

Technology
, 127, 258

Technology adoption (TA)
, 258

Technology readiness (TR)
, 258

Traditional college students (TRA_COL_STU)
, 63

Traditional synchronous versions of classes
, 56

Undergraduate education
, 7

Undergraduate program
, 34, 40

#UNDG model
, 23–24

United Airlines mainline aircraft
, 223

University of Baltimore Business Report Rubric
, 161

University of Waterloo
, 210

University’s instructional designers
, 57

Value/cost ratio
, 239

Variables
, 40–41, 67, 69–70, 145

Voluntary financial statement disclosures
, 82

Web classes
, 70

Web-based asynchronous versions of classes
, 56

“What-if” calculation
, 83

Whole-system improvements
, 239

Writing
, 193