Issues in Accounting Education

SCOPUS (2009-2023)ESCI-ISI

  0739-3172

  1558-7983

  Mỹ

Cơ quản chủ quản:  AMER ACCOUNTING ASSOC , American Accounting Association

Lĩnh vực:
AccountingEducation

Các bài báo tiêu biểu

Focusing Accounting Curricula on Students' Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education
Tập 29 Số 2 - Trang 295-317 - 2014
Raef A. Lawson, Edward Blocher, Peter C. Brewer, Gary Cokins, James E. Sorensen, David E. Stout, Gary L. Sundem, Susan K. Wolcott, Marc Wouters
ABSTRACTProfessional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are lacking, as is an understanding of how to develop these competenc...... hiện toàn bộ
Accounting Education Research: Ranking Institutions and Individual Scholars
Tập 29 Số 1 - Trang 87-115 - 2014
D. Kip Holderness, Noah Myers, Scott L. Summers, David A. Wood
ABSTRACT Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individ...... hiện toàn bộ
Adoption of IFRS in Brazil and the Consequences to Accounting Education
Tập 28 Số 2 - Trang 235-242 - 2013
Luiz Nelson Guedes de Carvalho, Bruno Meirelles Salotti
ABSTRACT: Brazil is a rare case of a complete adoption of IFRS, not only for consolidated financial statements, but also for the individual ones. Very few countries dared to converge their accounting standards toward IFRS in the company-only financial statements, probably afraid of the tax or dividends impact. Brazil made the ambitious move, changing...... hiện toàn bộ
Online Accounting Education versus In-Class Delivery: Does Course Level Matter?
Tập 28 Số 1 - Trang 1-16 - 2013
Clement C. Chen, Keith T. Jones, Keith Moreland
ABSTRACT: This study examines whether the effectiveness of online accounting education relative to traditional in-class delivery depends upon the level of the course. Students enrolled in principles and advanced cost/managerial and in advanced financial accounting courses were surveyed regarding their perceptions on several dimensions. The results su...... hiện toàn bộ
Exploring Millennial Student Values and Societal Trends: Accounting Course Selection Preferences
Tập 23 Số 3 - Trang 405-419 - 2008
Valerie C. Milliron
The values that younger (Millennial) versus older (non-Millennial) students express in choosing a class are contrasted with the skills and attitudes they need to compete. The first half of the paper reviews current literature regarding Millennial student expectations, skill competitiveness, and work opportunities. This is followed by examining priorities on class section selection as a veh...... hiện toàn bộ
Communication Apprehension of South African Accounting Students: The Effect of Culture and Language
Tập 29 Số 4 - Trang 505-525 - 2014
Stephen A. Coetzee, Astrid Schmulian, Lizette Kotze
ABSTRACT Developing communication skills is an objective of many accounting education programs. Students' communication apprehension may hamper this. This study explores South African accounting students' communication apprehension and the association thereof with culture and home and instruction language. Data were collected using the Personal Repor...... hiện toàn bộ
What Influences Accounting Research? A Citations-Based Analysis
Tập 29 Số 1 - Trang 1-60 - 2014
Amy E. Dunbar, David P. Weber
ABSTRACT We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financial, managerial, tax, other) and research m...... hiện toàn bộ
Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical Study
Tập 28 Số 3 - Trang 435-460 - 2013
Lana L. Becker
ABSTRACT: Self-regulated learning skills have been shown to have a positive impact on achievement in the academic setting, enabling graduates to become lifelong learners in professional settings. Although the importance of lifelong learning skills is well articulated in the accounting education literature, this study is the first to address concerns ...... hiện toàn bộ
Author Characteristics for Major Accounting Journals: Differences among Similarities 1989–2009
Tập 28 Số 4 - Trang 731-757 - 2013
Timothy J. Fogarty, Gregory A. Jonas
ABSTRACT Many academic accountants have explicit or implicit motivations to publish their research in the best journals in the discipline. However, whether the chances of success are better at some of these journals is unknown. This paper examines the archival record to find differences within the authorship of three such publications (The Accounting...... hiện toàn bộ
The Impact of Pre- and Post-Lecture Quizzes on Performance in Intermediate Accounting II
Tập 28 Số 3 - Trang 461-485 - 2013
Alisa G. Brink
ABSTRACT: The purpose of this paper is to report the results of an investigation of the impact of online quizzing on accounting majors' examination performance in the second intermediate accounting course. Specifically, course sections with no quizzes, post-lecture quizzes, and a combination of pre- and post-lecture quizzes are compared. The data are...... hiện toàn bộ