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1 – 10 of 31Sharon Brims, Cynthia Jackson, Paul A. Janell and Timothy J. Rupert
Sharon Bruns, Diana Falsetta and Timothy J. Rupert
In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business…
Abstract
In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business, Nuñez Security Services, Inc., that has chosen to operate as a corporation. These exercises can be used separately or together, and require identification of items that will result in either permanent or temporary differences in financial and tax reporting. The exercises also help students develop an understanding of the implications of these differences on the calculation of tax expense for financial reporting purposes and the calculation of taxable income for tax reporting.
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Abstract
Purpose
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Methodology/approach
This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.
Findings
The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.
Originality/value of paper
Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.
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Keywords
Accounting educators believe that integrating accounting with other business subjects benefits students by illustrating the connections between disciplines and enhancing their…
Abstract
Accounting educators believe that integrating accounting with other business subjects benefits students by illustrating the connections between disciplines and enhancing their abilities to identify which functional skills can be used to solve business problems. There are many models that have been used to achieve integration, including teaching related subject matter in one course, team teaching in cohorts, and designing an entire curriculum around business cases. There are numerous problems in achieving successful integration, primary among them being the costs to faculty in time spent on development and preparation. Another factor hindering successful integration efforts is the scarcity of teaching materials. However, the AACSB and the Pathways Commission continue to emphasize the importance of integrated learning. Recommendations of the Pathways Report to establish a peer-reviewed, electronically stored library of innovative materials open to all accounting educators; and to identify a small number of accounting programs to conduct multiyear pilot programs involving innovation of accounting principles courses may be helpful in assisting more accounting programs to design more integrative programs in the future.
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Sharon M. Bruns, Timothy J. Rupert and Yue (May) Zhang
Because of the potential cost savings that online teaching evaluations can deliver, many universities are converting their student evaluations of teaching to this mode of…
Abstract
Because of the potential cost savings that online teaching evaluations can deliver, many universities are converting their student evaluations of teaching to this mode of administration. In this study, we examine the effects of transitioning administration of student evaluations from paper-and-pencil to online. We use data from accounting and other departments in the College of Business Administration of a large private, research university that converted from paper to online administration of teaching evaluations. We examine the average teaching effectiveness rating and response rate for instructors who taught the same course before and after the conversion. In addition, we survey a sample of accounting students to investigate their responses to online teaching evaluations. We find a significant increase in the average effectiveness rating and a significant decrease in response rate. Furthermore, we find that those instructors with lower ratings under the paper administration experience the greatest increase in ratings when the evaluations are converted to online administration. In a follow-up survey, we find that students who are highly motivated and have higher grade point averages are more likely to complete and provide higher evaluations with the online administration. We discuss the implications of our results to accounting and business education literature.
Sascha Kraus, Fabian Meier and Thomas Niemand
The purpose of this paper is to evaluate the emerging field of experimental research on entrepreneurship to better understand its development and potential.
Abstract
Purpose
The purpose of this paper is to evaluate the emerging field of experimental research on entrepreneurship to better understand its development and potential.
Design/methodology/approach
A systematic, evidence-based literature review was applied, resulting in a sample of 47 articles having used experiments in entrepreneurship research so far. The papers are analyzed according to their topic, methods, and research design, revealing insight into their limitations and prospective contributions.
Findings
The paper discusses the potential and disadvantages of experimental methods while arguing for experiments as the method of choice for answering causality questions. This study finds a persistent increase in experimental entrepreneurship research since its introduction in 1990.
Research limitations/implications
The study provides research from the field of entrepreneurship with future directions, with potential research areas and an orientation for those interested in conducting experiments.
Originality/value
Experiments are employed in a variety of research areas and have become more and more popular in the field of entrepreneurship. No study has analyzed the experimental studies in entrepreneurship. This paper contributes by providing an overview of the field, reflecting and discussing the outcomes while characterizing the methods employed.
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