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Book part
Publication date: 5 January 2015

C. Andrew Lafond and Kristin Wentzel

The subject area of the assignment is cost accumulation. This instructional tool enhances coverage of cost accumulation topics in graduate level Introductory to Management

Abstract

Purpose

The subject area of the assignment is cost accumulation. This instructional tool enhances coverage of cost accumulation topics in graduate level Introductory to Management Accounting courses.

Methodology/approach

The assignment entails visiting a small business and interviewing the owner to learn about the company’s process for determining costs of products and/or services. Such active learning hones leadership and critical thinking skills by requiring students to employ interviewing and listening techniques as they act as business advisors to discuss cost accumulation processes with small business owners. The assignment provides flexibility since a range of business types can be used from a landscaping business operated out of one’s garage to a mid-size manufacturing company.

Findings

Students see how a small business accumulates costs and gain experience analyzing the effectiveness of cost accumulation systems and providing recommendations.

Practical implications

A list of supplementary materials is included, covering teaching notes, assessment data, and grading rubrics.

Originality/value

Student feedback suggests that students value the opportunity to engage in a realistic exercise that allows them to draw linkages between textbook material and the real world, while also acting in a consulting role to apply class concepts to small businesses. Furthermore, assessment data based on grading rubrics indicate that all students meet or exceed instructor expectations, thus increasing the viable use of this course project.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-587-7

Keywords

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

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Book part
Publication date: 27 June 2008

Noah P. Barsky, Anthony H. Catanach and C. Andrew Lafond

This instructional tool provides management accounting instructors with an efficient and practical way to teach the Balanced Scorecard using experiential learning. This…

Abstract

This instructional tool provides management accounting instructors with an efficient and practical way to teach the Balanced Scorecard using experiential learning. This exercise requires students to visit their college or university bookstore, meet with store managers, and develop a Balanced Scorecard for the business. Students address contemporary performance measurement issues in a simulated consulting engagement as they research industry trends, analyze store operations, interview employees, and prepare a written report for store management.

The requirements of this active learning assignment address many of the analytical, communication, and experiential competencies recommended in widely discussed calls for accounting education change. Instructors appreciate the convenience, practicality, and rigor offered by this exercise. Students value the opportunity to engage in a realistic exercise that allows them to draw upon their own consumer experiences. The authors used these materials in both undergraduate and graduate accounting courses, and received positive feedback from students and bookstore managers alike.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Book part
Publication date: 7 October 2010

Rashmi Malhotra, D.K. Malhotra and C. Andrew Lafond

In this chapter, we illustrate the use of data envelopment analysis, an operations research technique, to analyze the financial performance of the seven largest retailers…

Abstract

In this chapter, we illustrate the use of data envelopment analysis, an operations research technique, to analyze the financial performance of the seven largest retailers in the United States by benchmarking a set of financial ratios of a firm against its peers. Data envelopment analysis clearly brings out the firms that are operating more efficiently in comparison to other firms in the industry, and points out the areas in which poorly performing firms need to improve.

Details

Applications in Multicriteria Decision Making, Data Envelopment Analysis, and Finance
Type: Book
ISBN: 978-0-85724-470-3

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Book part
Publication date: 27 June 2008

Abstract

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

To view the access options for this content please click here
Book part
Publication date: 5 January 2015

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-587-7

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Book part
Publication date: 29 August 2017

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

Keywords

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Book part
Publication date: 7 October 2010

Abstract

Details

Applications in Multicriteria Decision Making, Data Envelopment Analysis, and Finance
Type: Book
ISBN: 978-0-85724-470-3

To view the access options for this content please click here
Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Book part
Publication date: 19 June 2019

Hassaan Tariq, Faisal Shahzad, Asim Anwar and Ijaz Ur Rehman

This study investigates the impact of insider-ownership of publicly traded firms on their performance, cost of debt (COD) and cost of equity. We use a sample of 104…

Abstract

This study investigates the impact of insider-ownership of publicly traded firms on their performance, cost of debt (COD) and cost of equity. We use a sample of 104 non-finance listed companies of Pakistan for the period from 2006 to 2016. Our study is conducted in Pakistan as a developing country in which insider-ownership is dominant, and a weak external corporate governance mechanism increases the payoffs from insider-ownership. We use feasible generalized least square (FGLS) regression methods to examine these hypotheses. Based on agency theory, we find that insider-ownership enhances firm performance. Furthermore, our results show that insider-ownership reduced the COD and equity. Higher ownership decreases the opportunistic behavior of insiders. It also reduces the creditor’s perception of the likelihood of default on loan payments and reduces agency issues among shareholders. The insider will invest in positive NPV projects which will help maximize shareholders’ wealth and minimize the COD. Similarly, the relationship between insider-ownership and cost of equity is significant but negative. Supporting the convergence of interest increase in ownership helps in aligning the goals of managers and stakeholders whereby the insider will focus on value creation by minimizing equity cost.

Details

Asia-Pacific Contemporary Finance and Development
Type: Book
ISBN: 978-1-78973-273-3

Keywords

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