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Book part
Publication date: 14 December 2023

Muni Kelly and Nana Y. Amoah

For over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance…

Abstract

For over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance Collegiate Schools of Business (AACSB), 2013, 2018; Accounting Education Change Commission (AECC), 1990; American Institute of Certified Public Accountant (AICPA), 1996; Behn et al., 2012; Lawson et al., 2014; PricewaterhouseCoopers (PWC), 2013). In addition to stakeholder expectations, the inclusion of data analytics as a key area in both the business and accounting accreditation standards of the AACSB signals the urgent need for accounting programs to incorporate data analytics into their accounting curricula. This paper examines the extent of the integration of data analytics in the curricula of accounting programs with separate accounting AACSB accreditation. The paper also identifies possible barriers to integrating data analytics into the accounting curriculum. The results of this study indicate that of the 177 AACSB-accredited accounting programs, 79 (44.6%) offer data analytics courses at either the undergraduate or graduate level or as a special track. The results also indicate that 41 (23.16%) offer data analytics courses in their undergraduate curriculum, 61 (35.88%) at the graduate level, and 12 (6.80%) offer specialized tracks for accounting data analytics. Taken together, the findings indicate an encouraging trend, albeit slow, toward the integration of data analytics into the accounting curriculum.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

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Article
Publication date: 23 June 2020

Nicole F. Stowell, Carl Pacini, Martina K. Schmidt and Nathan Wadlinger

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent…

Abstract

Purpose

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

Design/methodology/approach

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

Findings

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Research limitations/implications

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Practical implications

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

Originality/value

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

Article
Publication date: 10 January 2023

Ashesha Paveena Weerasinghe, Larelle Chapple and Alexandra Kate Williamson

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership…

Abstract

Purpose

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

Design/methodology/approach

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

Findings

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

Research limitations/implications

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

Originality/value

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 April 2023

Elizabeth A. Cudney, Somer Anderson, Robbie Beane, Sandra Furterer, Lakshmy Mohandas and Chad Laux

Teaching effectiveness is essential to student learning, engagement and success. This study aims to identify the perceived teaching effectiveness attributes from the student’s…

Abstract

Purpose

Teaching effectiveness is essential to student learning, engagement and success. This study aims to identify the perceived teaching effectiveness attributes from the student’s perspective through a pilot study.

Design/methodology/approach

A comprehensive literature review identified 6 demographic and 25 teaching effectiveness characteristics. The Kano model was used to gather and analyze the student’s voices. The research validated the survey instrument using Cronbach’s alpha to ensure internal consistency and Chi-square goodness of fit to test the data distribution. Differences in response patterns were analyzed using Fisher’s exact test. Furthermore, the magnitude of the effect between the teaching effectiveness attributes was determined using Cramer’s V test.

Findings

This study determined that students perceived 19 attributes as one-dimensional, 3 as indifferent, 2 as attractive and 1 as one-dimensional and attractive. The analysis found differences in response patterns concerning readings and materials, grading rubrics to set assignment expectations and group/teamwork on projects.

Research limitations/implications

As a pilot study, the sample size was small. Additional research should validate the survey using a larger sample. While the study results are specific to the college surveyed, other educators can use the methodology to identify the attributes important to their students.

Practical implications

Categorizing attributes based on the student’s voice enables instructors to focus on attributes that will improve the learning experience.

Originality/value

This research provides a comprehensive methodology for identifying critical teaching effectiveness attributes from the student’s perspective.

Details

Quality Assurance in Education, vol. 31 no. 3
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 27 April 2023

Aws Al-Okaily, Ai Ping Teoh, Manaf Al-Okaily, Mohammad Iranmanesh and Mohammed Azmi Al-Betar

There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the…

Abstract

Purpose

There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the magnitude and influence of data-related issues to be solved in contemporary businesses. This study aims to investigate critical success factors that affect business intelligence efficiency based on the DeLone and McLean model in Jordanian banking industry.

Design/methodology/approach

A quantitative research method through a questionnaire was used to collect data from actual users who depend on business intelligence tools to make operational and strategic decisions in Jordanian banks. The data obtained were tested using the partial least squares–structural equation modeling approach.

Findings

The survey findings attest that system quality, information quality, user quality, user satisfaction and user performance are important factors and contribute to business intelligence efficiency in the Jordanian banking industry.

Practical implications

The findings gained from this work can help policymakers in Jordanian banks to improve the business intelligence success and organizational performance.

Originality/value

To the best of the authors’ knowledge, this study is the first of its kind to propose a theoretical model to assess drivers of BIS efficiency from the Jordanian banks’ perspective.

Details

Information Discovery and Delivery, vol. 51 no. 4
Type: Research Article
ISSN: 2398-6247

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Article
Publication date: 11 July 2022

Hrishikesh Desai

The purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships (IORs)…

Abstract

Purpose

The purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships (IORs), which is scattered across several disciplines, to help future researchers explore various aspects of this control mechanism in a more consistent manner. This paper also aims at critically reviewing each aspect of this control mechanism examined in the prior literature and identifying important research trends.

Design/methodology/approach

This paper conducts a comprehensive review and in-depth analysis of the key theoretical and empirical research findings on partner selection in IORs by identifying 172 papers across 46 journals that specifically discuss this control mechanism. A meta-model approach is adopted to review and identify the shortcomings in extant research and provide guidance to future researchers on exploring unanswered research questions. Moreover, maps are constructed using the Luft and Shields’s (2003) approach to graphically present the causal-model forms examined in this topic area.

Findings

This meta-model shows how the research on partner selection in IORs is scattered across different disciplines, resulting in its inconsistent evolution with researchers, in many cases, not being able to effectively synthesize contributions from fields that are not their own or not closely allied. The causal-model forms also enable rapid tracing of what has been researched.

Originality/value

There has been considerable research on control mechanisms in IORs till date. However, “partner selection,” which is an important control mechanism, has received little attention and is often neglected. To the best of the author’s knowledge, this paper is the first to develop a meta-model to consolidate knowledge on this topic that is important for further advancement of research.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 12 May 2022

Aws Al-Okaily, Manaf Al-Okaily, Ai Ping Teoh and Mutaz M. Al-Debei

Despite the increasing role of the data warehouse as a supportive decision-making tool in today's business world, academic research for measuring its effectiveness has been…

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Abstract

Purpose

Despite the increasing role of the data warehouse as a supportive decision-making tool in today's business world, academic research for measuring its effectiveness has been lacking. This paucity of academic interest stimulated us to evaluate data warehousing effectiveness in the organizational context of Jordanian banks.

Design/methodology/approach

This paper develops a theoretical model specific to the data warehouse system domain that builds on the DeLone and McLean model. The model is empirically tested by means of structural equation modelling applying the partial least squares approach and using data collected in a survey questionnaire from 127 respondents at Jordanian banks.

Findings

Empirical data analysis supported that data quality, system quality, user satisfaction, individual benefits and organizational benefits have made strong contributions to data warehousing effectiveness in our organizational data context.

Practical implications

The results provide a better understanding of the data warehouse effectiveness and its importance in enabling the Jordanian banks to be competitive.

Originality/value

This study is indeed one of the first empirical attempts to measure data warehouse system effectiveness and the first of its kind in an emerging country such as Jordan.

Details

EuroMed Journal of Business, vol. 18 no. 4
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 18 May 2022

Josette Edwards Pelzer and Robert Stephen Hogan

This study aims to examine the timing of the disclosure of a firm’s environmental certification. In general, certifications comply with signaling and legitimacy theories and serve…

Abstract

Purpose

This study aims to examine the timing of the disclosure of a firm’s environmental certification. In general, certifications comply with signaling and legitimacy theories and serve to bolster a firm’s reputation, financial performance and valuation, among other benefits. However, when a firm finds itself facing a reputational threat, it is unclear whether disclosing a recent certification would provide those same benefits or be perceived by investors as “greenwashing” or a disingenuous distraction from the threat.

Design/methodology/approach

This study is based on a case and survey the authors developed that is supported in methodology and approach by past academic work.

Findings

The findings suggest that in the short term, the disclosure of the certification benefits the firm regardless of the current reputational environment, good or bad. More specifically, investors view the certification as a benefit (rather than an attempt to distract) even when its disclosure was immediately proceeded by a reputational threat.

Research limitations/implications

This study is limited by the population of survey respondents from which the authors collected data and their internal predispositions and biases.

Practical implications

This work is applicable to firms that have engaged in certifications or are considering such certifications as well as firms that provide certification services. The study is also relevant to stakeholders and consumers of information related to certifications.

Originality/value

This study is operationalized through the use of a case and survey the authors developed. The research question the authors attempt to answer is derived from a question raised in the literature. The authors are unaware of any other study that addresses this question.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 14 November 2023

Deborah Callaghan and Helen Collins

This paper explores employee experiences of induction in the Big Four accountancy firms to understand how induction influences new recruits' career aspirations.

Abstract

Purpose

This paper explores employee experiences of induction in the Big Four accountancy firms to understand how induction influences new recruits' career aspirations.

Design/methodology/approach

Using Bourdieusian sociology, this article adopts an interpretivist multi-method approach through focus groups and semi-structured interviews with 28 newly appointed accounting professionals. The study defines newly appointed as those who have experienced induction within the last two years of their employment.

Findings

The study's findings challenge the authenticity of induction from a shared employee consensus. It cites contagious spin, regarding career progression opportunities espoused during induction, at odds with the reality of work, ultimately contributing towards unfulfilled employee aspiration. As current strategies suggest that the intersection between employee aspiration and employer provision in the accountancy profession, is too broad, this study argues for more collaborative inductions. In addition, it proposes that accountancy firms should re-evaluate their current strategies and co-construct more authentic inductions that benefit all stakeholders to develop a stronger psychological contract that positively influences employee aspiration.

Research limitations/implications

The paper posits action-learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.

Practical implications

As aspiration is the genesis of motivation and engagement, this study’s findings suggest that the use of an action-learning ethos in induction activities may provide an opportunity to explore the complexities of employee socialisation and provide a voice to new recruits attempting to influence any tensions or disappointment that may arise, as unmet career aspirations emerge.

Originality/value

The paper posits action learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.

Details

Employee Relations: The International Journal, vol. 46 no. 1
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 9 November 2022

Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie and Ismaanzira Ismail

This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality…

Abstract

Purpose

This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality (FRQ). Educational background is divided into two categories: an undergraduate degree from a reputable university and a Master of Business Administration (MBA) degree from a reputable university.

Design/methodology/approach

This study uses data from all companies listed on the Indonesia Stock Exchange from 2010 to 2019, except for financial companies, and obtains 2,583 research samples. The least-squares regression analysis model was used in this study.

Findings

This study finds that the educational background of CFOs with a bachelor’s degree and CFOs with an MBA from reputable universities has a positive and significant relationship with FRQ. This study also performs an additional analysis with high-low growth and high-low tech and robustness testing with coarsened exact matching method and Heckman to corroborate the results.

Research limitations/implications

This study provides a theoretical contribution to the literature on the relationship between CFOs’ educational background and FRQ in Indonesia. It is also expected to contribute to the implementation of company policies, management and educational institutions in Indonesia.

Originality/value

This study provides a novel measurement of CFO reputation, measured using the ranking of CFO alumni from reputable universities and its association with FRQ.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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