Search results
1 – 10 of 544For 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
Keywords
This paper aims to examine current trends in business accreditation by describing and comparing the major international business accreditation agencies (Association to Advance…
Abstract
Purpose
This paper aims to examine current trends in business accreditation by describing and comparing the major international business accreditation agencies (Association to Advance Collegiate Schools of Business, European Quality Improvement System, Association of MBAs, Association of Collegiate Business Schools and Programs and International Assembly for Collegiate Business Education), and analyze their recent market expansion strategies (development and penetration using Ansoff model) as they compete for the schools seeking initial or continuing accreditation.
Design/methodology/approach
This is a comparative study of the business accreditation agencies and their competitive strategies, using publically available data such as lists of accredited schools published by the agencies as main data collection method.
Findings
Business accreditation agencies have utilized the market penetration and market development strategies to expand their market share in recent years. The key growth areas are international schools, regional teaching-oriented institutions, two-year institutions and for-profit institutions.
Research limitations/implications
This study is based on publically available data published by accreditation agencies. More in-depth analysis with survey method could be utilized in future study to identify more specific strategies and their impact on business schools seeking accreditation.
Practical implications
Accreditation is no longer a luxury but a requirement for business schools, but they have to make an informed decision on which agency to pursue to assure an appropriate fit.
Social implications
The public needs to understand the value and the requirements of accreditation. Multiple agencies provide different options to fit the missions of the different types of schools.
Originality/value
This study is valuable to business school stakeholders for understanding accreditation, the need for accreditation and the options they have available.
Details
Keywords
Ellen J. Dumond and Thomas W. Johnson
The purpose of this paper is to provide insight into quality management for business education. The paper provides business schools and Association to Advance Collegiate Schools of…
Abstract
Purpose
The purpose of this paper is to provide insight into quality management for business education. The paper provides business schools and Association to Advance Collegiate Schools of Business (AACSB) with information about two different quality standards and suggests how the AACSB accreditation process might be strengthened – thereby improving the quality of the education process and product.
Design/methodology/approach
The authors compare two prevalent but different approaches to quality management: the AACSB accreditation standards and ISO 9001, a set of quality requirements developed by the International Organization for Standardization (ISO). For this comparison, the authors review the literature in the field, including published quality standards, organization examples documenting implementation of AACSB or ISO 9001 standards, and existing empirical research results on the two approaches.
Findings
Both quality approaches have their merits and followers. It seems feasible that AACSB might be able to borrow some elements from the ISO 9001 components and process to improve their accreditation process. For example, they might wish to consider more standardized auditor training, the use of a third party auditing body, incorporation of a process orientation and a system of continuous improvement, as well as more overall reliance on the quality principles in ISO 9001.
Research limitations/implications
This paper is a conceptual one without empirical data. As such, it has limitations. Further research is needed to gather empirical data to continue the investigation between these two approaches to quality management in education.
Practical implications
It is hoped that, with awareness and integration of some of the ISO 9001 components, AACSB and educational administrators are able to improve the accreditation process for business schools, thereby improving the overall education process and product.
Originality/value
The paper provides a comparison of two different but prevalent approaches to quality management within educational organizations. It presents insight for business schools seeking to adopt either of these approaches and provides suggestions for improvement of the AACSB standards. This discussion is valuable as it seeks to improve the quality of business education while it operates in an environment with increasingly limited resources.
Details
Keywords
Morgan P. Miles, Geralyn McClure Franklin, Kirk Heriot, Linda Hadley and Mary Hazeldine
The purpose of this paper is to consider the implications of the 2013 Association to Advance Collegiate Schools of Business (AACSB) Accreditation Standards for both business…
Abstract
Purpose
The purpose of this paper is to consider the implications of the 2013 Association to Advance Collegiate Schools of Business (AACSB) Accreditation Standards for both business faculty and their deans who are responsible for implementing these changes.
Design/methodology/approach
This paper is a speculative viewpoint on the implications of the 2013 AACSB standards by a set of a co-authors that include AACSB deans who are active in accreditation reviews and serve as mentors to schools in the accreditation process and senior faculty who have written self-studies for AACSB and served as consultants for schools seeking AACSB accreditation internationally.
Findings
The implications of the 2013 AACSB business accreditation standards are arguably positive for active scholars holding a relevant doctoral degree. For example, active and engaged scholarly faculty should appreciate the ability to use additional indicators of the impact of their career’s intellectual contributions (IC) including, but not limited to, citations, editor ships, professional leadership positions and other measures of professional esteem.
Research limitations/implications
The implications of the 2013 AACSB accreditation standards for deans are potentially less positive. The new standards codify one of the deans’ major duties – that of ensuring that the faculty have resources adequate to support the school’s mission.
Originality/value
This paper represents a starting point for understanding the implications of the 2013 AACSB accreditation standards, and that as the standards are operationalized over the subsequent years that these standards, like the previous changes in AACSB standards, will stimulate additional research on business school accreditation. The implications for both faculty and deans are speculative, but are grounded both by the literature and experience of the authors. The paper uses a set of tables to illustrate the impact of the new AACSB standards with examples for each guiding principle and standard.
Details
Keywords
Goutam Kumar Kundu and Jayachandra Bairi
The purpose of the paper is to introduce the concept of a checklist, focusing on the detailed analysis of requirements of the AACSB International – the Association to Advance…
Abstract
Purpose
The purpose of the paper is to introduce the concept of a checklist, focusing on the detailed analysis of requirements of the AACSB International – the Association to Advance Collegiate Schools of Business (AACSB) standards related to the learning and teaching area – for evaluation of implementation readiness in a business school setting.
Design/methodology/approach
The present study adopted a multi-method approach for developing the final content of the checklist.
Findings
The introduction of the checklist has provided a systemic approach to process design and evaluation of readiness of a business school for AACSB accreditation related to the learning and teaching area. The checklist was developed and applied over the course of systematic reviews in a business school setting.
Research limitations/implications
The checklist has been developed considering the requirements of the AACSB standards related to the learning and teaching area only. In the near future, the authors intend to develop checklists for the remaining areas of AACSB standards.
Originality/value
This research offers a comprehensive checklist comprising the requirements of the standards related to the learning and teaching area. The checklist would be useful to the business schools that are planning to implement AACSB standards for accreditation or are interested in changing their current processes to follow AACSB standards.
Hiroshi Ito, Shinichi Takeuchi, Kenji Yokoyama, Yukihiro Makita and Masamichi Ishii
This study examines the impact of the Association to Advance Collegiate Schools of Business (AACSB) accreditation on education quality. We discern the prospective influences of…
Abstract
Purpose
This study examines the impact of the Association to Advance Collegiate Schools of Business (AACSB) accreditation on education quality. We discern the prospective influences of AACSB, focusing on shifts in teaching methods and content and assessment procedures.
Design/methodology/approach
Using a case study approach, in-depth interviews are conducted with a Japanese-accredited business school’s faculty members to understand their perceptions of the school’s education-quality issues. The data were thematically analyzed.
Findings
Respondents acknowledged that AACSB accreditation has positively influenced teaching, encouraging active learning and the case method. However, they also indicated that accreditation had a restrictive effect on assessment activities, pushing toward compliance rather than genuine learning evaluation. This dichotomy suggests a need for balancing standard adherence with the flexibility to maintain educational depth and assessment integrity.
Research limitations/implications
Convenience sampling may introduce self-selection bias. Furthermore, the qualitative case study approach does not allow for statistical generalization. However, when combined with existing literature, the findings can be analytically generalized and transferred to other contexts.
Originality/value
We provide insights regarding AACSB accreditation’s impact on business education, encompassing shifts in teaching methods and content and faculty perceptions of assessment. This study enhances the scholarly understanding of business school accreditation and offers guidance to accredited or accreditation-seeking academic institutions.
Details
Keywords
Morgan P. Miles, Geralyn McClure Franklin, Martin Grimmer and Kirl C. Heriot
The purpose of this paper is to report on the findings of an exploratory survey designed to measure AACSB member deans’ perceptions about the recently revised 2013 Association to…
Abstract
Purpose
The purpose of this paper is to report on the findings of an exploratory survey designed to measure AACSB member deans’ perceptions about the recently revised 2013 Association to Advance Collegiate Schools of Business (AACSB) Accreditation Standards. In April of 2013, AACSB International released a major revision of its accreditation standards to better reflect the increased globalization of management education.
Design/methodology/approach
The present study surveyed AACSB member school deans via e-mail using SurveyMonkey during October and early November of 2013. A total of 1,131 valid e-mail addresses were found for the deans/heads of member schools (accredited and non-accredited). In total, 259 surveys were completed, resulting in a 23 per cent response rate for member schools with valid e-mails (n = 1,131).
Findings
The present study found that the AACSB membership largely perceives that AACSB accreditation is a basic requirement to be a credible and competitive business school, is an indicator of a quality education and is linked to enhancing a business school’s ability to be effective in faculty recruitment and student placement. Even business school’s holding association of MBA (AMBA) and the European Foundation for Management Development’s International Accreditation Program (EQUIS) accreditation seemed to think that AACSB accreditation is a basic requirement to be a competitive business school. The most notable finding of this study is that most deans indicated that they will be able to meet the 2013 standards.
Originality/value
Although at the time of the survey no business school had been subject to review under the new standards, member deans largely felt that the guiding principles and values and the accreditation standards themselves are achievable. In addition, there was widespread agreement that AACSB accreditation is valuable, meaningful and essential in today’s globally competitive environment.
Details
Keywords
John B. White, Morgan P. Miles and William Levernier
The purpose of this paper is to explore how AACSB might better position itself through brand management.
Abstract
Purpose
The purpose of this paper is to explore how AACSB might better position itself through brand management.
Design/methodology/approach
The paper attempts to offer suggestions on a different branding strategy for AACSB
Findings
The paper suggests that AACSB establishes different levels of accreditation, each having different standards and each having a different level of prestige. This repositioning of the AACSB brand would make the accreditation standards flexible, depending on the resources a school wanted to devote to business education, and the prestige that the school wished to achieve with accreditation.
Originality/value
The paper contributes to the literature by proposing a solution that will enhance the value of AACSB accreditation to schools of different resource endowments.
Details
Keywords
Goutam Kumar Kundu and Jayachandra Bairi
The purpose of this paper is to introduce the concept of a checklist, focusing on the detailed analysis of the requirement of the Association to Advance Collegiate Schools of…
Abstract
Purpose
The purpose of this paper is to introduce the concept of a checklist, focusing on the detailed analysis of the requirement of the Association to Advance Collegiate Schools of Business (AACSB) standards related to strategic management and innovation area, for evaluation of implementation readiness in a business school setting.
Design/methodology/approach
The paper presents an articulated procedure for the development of the checklist. The study adopted a multi-method approach for developing the final content for the checklist.
Findings
The introduction of the checklist has provided a systemic approach to process design and evaluation of readiness of a business school for AACSB accreditation related to strategic management and innovation area. The checklist was developed and applied over the course of systematic reviews in a business school setting.
Research limitations/implications
The present study has developed the checklist comprising the requirements of the standards related to strategic management and innovation area only. In the near future, the authors intend to develop checklists for the remaining areas of AACSB standards.
Originality/value
The present work attempts to develop a comprehensive checklist comprising the requirements of the standards related to strategic management and innovation area. Academic institutions can benefit from the checklist whether they are planning to implement AACSB standards for accreditation or are interested in changing their current processes following AACSB standards.
Details
Keywords
Goutam Kumar Kundu and Jayachandra Bairi
The purpose of this paper is to develop a process model, focusing on the detailed analysis of the requirement of the Association to Advance Collegiate Schools of Business (AACSB…
Abstract
Purpose
The purpose of this paper is to develop a process model, focusing on the detailed analysis of the requirement of the Association to Advance Collegiate Schools of Business (AACSB) standards related to Participants area, for implementation in a business school setting.
Design/methodology/approach
The paper presents an articulated procedure for the development of the process model. The study adopted a three-step approach for developing the process model.
Findings
The process model has provided a systemic approach to process design and implementation of AACSB accreditation standards related to Participants area in a business school environment. The process model was developed and applied over the course of systematic reviews in a business school setting.
Research limitations/implications
The present study has developed the process model catering to the requirements of the AACSB standards related to Participants area only. In the near future, the authors intend to develop processes for the remaining areas of AACSB standards.
Originality/value
The present work attempts to develop a process model to meet the requirements of the standards related to Participants area. Academic institutions can benefit from the process model whether they are planning to implement AACSB standards for accreditation or are interested in changing their current processes following AACSB standards.
Details