Search results

Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to the scrutiny that currently threatens to undermine accounting education and to impact funds currently directed toward the support of accounting research. The purpose of this study is to measure the impact of relevant research on students’ perceptions of effective teaching. This two-phase study incorporates both a between-subjects decision-making experiment and a ranking instrument to measure the importance of various faculty attributes of teaching effectiveness. The two factors of interest in this study are whether a hypothetical accounting professor (1) conducts and publishes relevant research and (2) incorporates relevant research into classroom lectures. The results of the first phase of the study experimentally demonstrate that students enrolled in accounting classes perceive the professor who does both (conducts and publishes relevant research and incorporates research into classroom lectures) to be significantly more effective than others. Specifically, the study identifies a statistically significant two-way interaction between the two factors of interest. This suggests that students perceive the professor's research to be a component of teaching effectiveness if, and only if, that research is incorporated into the classroom experience of the student. The second phase of the study finds that students generally rank both of the faculty research attributes lower in importance than other previously identified factors used to describe the professor.

The purpose of this paper is to describe a classroom design for introductory financial accounting that promotes active learning through a flipped classroom approach. A course learning management system, white-board voice-over video applications, an online homework manager and online tutorials pre-packaged with the course textbook were all adopted to facilitate the flipped classroom. The in-class sessions were refocussed around active learning strategies, including case analysis, concept mapping, solving comprehensive problems, mini lectures with bookends, and small group discussions.

A quasi-experimental design, combined with student surveys, are utilized. A Wilcoxon rank-sum test is used to assess the significance of any difference in student performance between a lecture-based course (control group, n=92) and the flipped classroom course (experimental group, n=97). Student performance is measured based on final exams and overall course grades.

The results suggest that the flipped classroom improved student grade point averages, final exam performance, and pass rates. Both the stronger and weaker students benefited from the technologies and active learning strategies adopted in the flipped classroom.

This is the first known study to investigate the efficacy of promoting active learning in introductory financial accounting through a flipped classroom design. This study is valuable for accounting educators, and educators in other similarly technical disciplines, who seek to combat the high failure rates that typically plague complex, technical introductory courses.

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.

Selecting the appropriate type of technology to incorporate in the classroom to promote comfort with professional uses of technology is important. In addition, the use of technology and good oral communication skills are valued by prospective employers. Students are stakeholders in their education, so it is important to obtain their perceptions. The purpose of this study was to obtain students’ perceptions about active learning exercises which were created to promote comfort with professional uses of technology and oral communication skills.

Six accounting classes were asked to complete a survey which assessed various classroom exercises that included the use of technology and oral communication skills while learning course content.

Overall, the students had a positive perception about the classroom exercises.

Few studies have evaluated the students’ perception of using the iternet to assist in the learning process. None have assessed the students’ perceptions as to whether those exercises have improved their comfort with technology. In addition, past studies are greater than 15 years old, and much has changed in technology and the internet. The literature has provided studies on the communications skills required of accounting students but does not study the students’ perceptions of exercises trying to improve their skills. In addition, the exercises included in this study are generalizable and can be applied to other subject matter.

This paper uses a quasi-experimental approach to test the impact of textbook-related chapter videos and companion quizzes as the pre-lecture resources in an entry-level accounting course. Two side-by-side sections of an introductory Management Accounting class, at a large university, establish the control and treatment groups. The results indicate that with the availability of pre-lecture resources (chapter-related videos), students in the treatment group exhibit significantly better final exam performance results and self-report a higher rate of pre-reading before each class lecture. Students reported the videos were helpful and clear. This paper contributes to the literature by examining the effect of “nudging” and rewarding students for completing pre-lecture learning activities on cumulative final exam performance. In so doing, this paper also provides insight into what can be an effective pre-lecture, or supplemental, resource in the accounting classroom.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

The purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year undergraduate business students and to aspire them to continue accounting as their academic major and entry into the accounting profession.

Data were collected from a questionnaire with a pre-/post-test design of 24 undergraduate business students enrolled in a course titled Accounting Active Learning Seminar (AALS) (test group) and 33 students who did not participate in the AALS (control group). The AALS incorporates various types of active learning methods designed by the authors to inspire students to continue with accounting as a career choice.

The findings show that participation in the AALS improved student’s motivation in accounting education and the likelihood of choosing accounting as their academic major. The active learning methods implemented in the AALS were effective in improving students’ confidence, of which degree contributed to students’ stronger works aspiration towards accounting professions. Further it was found that students who did not participate in the AALS tended to have lower attention dimensions of motivation, which was also significantly associated with lower percentage of students’ choice of academic major in accounting.

This is one of the few studies to empirically examine active learning on student engagement and performance with a focus on accounting. While the evidence shows that active learning has pedagogical benefits, the full potential of active learning is more likely to be realized when accounting educators design active learning carefully to address the “attention” and “confidence” attributes.

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

The purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance and to explore the role of gender in their attendance.

A questionnaire survey made up of statements was distributed to accounting students. Descriptive measures, a five-point Likert scale, Pearson's chi-square test and phi test were employed to achieve the study's objectives.

The study shows that most of the accounting students surveyed are aware of the importance of attending lectures, since they believe that attendance will have a positive impact on their understanding of course material and on their academic performance. The study indicates that overall academic performance and student attendance are related. It also indicates that there is a statistically significant association between the overall academic performance of accounting students and their gender.

To gain greater insight into educators, academic institutes, researchers and parents concerning the reasons that lie behind students not attending accounting lectures in public higher education institutions in Kuwait and the effect of attendance on academic performance.

Most prior studies have been conducted in developed countries and Western contexts. Especially, with the potential perceived differences in cultures and norms, this empirical study is expected to contribute to fill the gap in this research field.

The American Institute of Certified Public Accountants and the Accounting Education Change Commission have mandated the adoption of 150 semester hours for accounting students and as a prerequisite for taking the CPA examination. More than 40 states have already adopted the 150‐hour requirement. Proponents of the change have argued that accounting education has to change from a knowledge‐based education to a process‐oriented programme and develop a process of inquiry and a desire for life‐long learning in the students. They hope to effect changes to result in improved intellectual, communication, and interpersonal skills, and a better understanding of the broad picture in a business. It is argued here that although the mandate may have been well‐intentioned but knowingly or unknowingly the authors have chosen to ignore the most essential component, i.e. what does it take to teach the students for success in the accounting profession? It is argued that the missing link is primarily trained and versatile teachers, followed with the lacking prerequisites for the students and their parents. Furthermore, no consideration has been given to the additional cost involved for the students and their parents and the question of commensurate job opportunities for those involved.