Advances in accounting education : teaching and curriculum innovations / / edited by Thomas G. Calderon

• Pubblicazione: Bingley, England : , : Emerald Publishing, , [2019]; ©2019
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (217 pages)
• Disciplina: 657.023
• Soggetto topico: Accounting - Study and teaching (Higher); Educational innovations; Business & Economics - Accounting - General; Accounting
• Persona (resp. second.): CalderonThomas G.
• Note generali: Includes index.
• Nota di contenuto: Intro -- Advances in Accounting Education -- Contents -- List of Contributors -- Call for Papers -- Submission Process -- Writing Guidelines -- Editorial Review Board -- Statement of Purpose -- Review Procedures -- Synopsis -- Theme 1: Capacity Building and Program Leadership -- Chapter 1: Enhancing the Benefits of Accounting Doctoral Consortia -- Related Literature -- Background of AAA DC -- History of the Consortia -- Consortia Goals and Objectives -- Consortia Program Focus -- Survey and Data -- Participants -- Questionnaire -- Results -- Survey Response Rate and Demographics -- Research -- Teaching -- Career Management and Networking -- Summary and Conclusions -- Limitations and Suggestions for Future Research -- Recommendations -- Length of DC and Mix of Sessions -- Research Sessions -- Teaching Sessions -- Career Management, Networking, and Integration -- Enhancing Doctoral Education -- Teaching Initiatives -- References -- Chapter 2: Accounting Department Head: The Road Less Traveled -- Background -- Method and Demographics -- Method -- Demographics -- Workload Issues -- Training -- Teaching -- Research -- Service -- Difficulties and Challenges -- Compensation/Salary Conversion -- Reasons for Becoming a Department Head -- Summary and Conclusion -- References -- Chapter 3: Gender and Performance in Accounting Courses During and After Shock Periods -- Literature Review -- Gender and Academic Performance in Higher Education -- Gender and Academic Performance of Accounting Students -- Studies With Neither a Transfer Shock Effect nor Gender Effect -- Studies Finding Transfer Shock Effect and Perhaps a Gender Effect -- Method -- Variable Measurements and Statistical Analyses -- Results -- Conclusion and Limitations -- References -- Chapter 4: Data Analytics in the Accounting Curriculum -- Environment Facing Data Analytics. ; Data Analytics and the Accounting Profession -- Data Analytics and Accounting Accreditation -- Accounting Curricula and Data Analytics -- Research Questions -- Method -- Results -- Does Data Analytics Fit in the Accounting Curriculum? -- In the Next Three to Five Years, Do You Plan to Have an Accounting Data Analytics Course as Part of the Accounting Curriculum? -- Do You Feel the Need for a Specific Accounting Data Analytics Course or Is a More General, Business Data Analytics Course Sufficient? -- If You Could Predict the Future, Which Do You Think Will Happen at Your School Regarding Data Analytics in the Accounting Curriculum? A Formal Data Analytics Course or Covered Throughout the Curriculum? -- Conclusion -- References -- Appendix: Survey of Data Analytics for Accounting Text/Course -- Theme 2: Classroom Innovation and Pedagogy -- Chapter 5: A Class Exercise: Accounting for Stock Option Modifications and Option Service and Performance Conditions -- Brief Overview of the Exercise -- Learning Objectives -- Implementation Guidance -- Assessment of Effectiveness -- Student Perceptions (Indirect Assessment) -- Student Scores (Direct Assessment) -- Conclusion -- References -- Appendix: Discussion Questions and Solutions -- Question 1. What Entry Should the Company Record for the Options R US Stock Modification? -- Question 2. How Much Expense Should the Company Have Recognized in 2018 for the Modified Stock Options Assuming That No Option Holders Forfeited Options During 2018? -- Question 3. As of December 31, 2018, How Many of the New CFO's Stock Options Have Vested? -- Question 4. How Much Stock Compensation Expense Should Be Recorded on the New CFO's Stock Options During 2018? -- Chapter 6: Student Group Work Across Borders: A Teaching Innovation and Exploratory Study -- Background Literature -- Learning Objectives -- Assignment Details. ; The Case -- The Students -- Group Formation and Dynamics -- Grading -- Student Feedback -- Learning Objective 1 -- Learning Objective 2 -- Learning Objective 3 -- General Feedback -- Implementation Recommendations -- Conclusion and Future Work -- References -- Chapter 7: Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses -- Literature Review -- Related Regulations -- Demand for Cybersecurity Professionals -- Ten Teaching Modules: Learning Goals and Contents -- Ten Teaching Modules: Implementation Strategies -- Audience and the Delivery Methods -- Assessment Tools -- Adaptability -- Analysis of Student Feedback -- Final Note -- References -- Appendix 1: Assessment Questions for each Module A -- Appendix 2: A List of Sample Questions for Class Discussion on Real-life Data-breach Cases B -- Theme 3: Engagement with Professionals Through Advisory Councils -- Chapter 8: Accounting Advisory Councils: Engagement Between Practice and Academe -- Background and Research Questions -- The Gap between Practice and Academe -- Background on Advisory Councils -- Research Method -- Participants -- Survey Instrument -- Findings -- Discussion and Conclusions -- Limitations -- Suggestions for Future Research -- References -- Appendix: Survey Instrument: Accounting Advisory Council Survey -- Chapter 9: On the Use of Advisory Board Input for Revising Master of Accountancy Curriculum -- Literature Review -- Our Process -- Select Board -- Determine Courses for the Program -- Coordinate With Faculty Prior to the AAB Meeting -- Meet With the AAB -- Complete Post-AAB Meeting Activities -- Results -- Traditional Accounting -- AAB Rankings and Comments -- Comparison of Rankings -- Faculty Reaction -- Systems -- AAB Rankings and Comments -- Comparison of Rankings -- Faculty Reaction. ; Unstructured Accounting -- AAB Rankings and Comments -- Comparison of Rankings -- Faculty Reaction -- Summary, Limitations, Further Research -- Limitations -- Further Research -- References -- Chapter 10: Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession's Ethical Reasoning Skills -- Rules Versus Principles -- A Brief History of Accounting and Business Ethics -- Ethics Education -- College and University Ethics Education -- Policies to Strengthen Accounting Graduates' Ethical Skills -- Postgraduation Ethics Education -- Advisory Councils and Accounting Students' Ethical Skills -- Conclusions -- References -- Index.
• Sommario/riassunto: Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed articles that are readable, relevant, and reliable. Articles may be either empirical or non-empirical and should emphasize innovative approaches that inform faculty and administrators as they seek to improve their classrooms, curricula and programs.Volume 23 consists of three themes: (1) Capacity Building and Program Leadership, (2) Classroom Innovation and Pedagogy, and (3) Engagement with Professionals Through Advisory Councils.Theme 1, Capacity Building and Program Leadership, include articles that focus on innovation in accounting doctoral programs, roles and professional development opportunities of accounting program leaders, the interaction of gender and performance shortly after junior college students transfer to a four-year college, and the diffusion of data analytics in the accounting curriculum.Theme 2, Classroom Innovation and Pedagogy, consists of a class exercise on accounting for stock option modifications and option service and performance conditions, student group work across geographical and cultural borders, and the use of publicized-data breach cases to incorporate cybersecurity into upper-level accounting courses.Theme 3, Engagement with Professionals Through Advisory Councils, explores ways in which accounting programs might leverage their advisory councils (boards) to improve their curricula and strengthen opportunities for student success. The first article in Theme 3 reports the result of a survey that explores opportunities for interaction between the accounting academy and the profession through advisory councils. This is followed by articles that discuss the use of advisory councils to (a) improve the master's in accountancy curriculum and (b) serve as a catalyst for improving the ethical reasoning skills of accounting students and accounting professionals.In total, this volume includes 10 peer reviewed articles that make significant contributions to teaching, learning, curricula and programs, and faculty development matters in accounting.
• Titolo autorizzato: Advances in accounting education
• ISBN: 9781789733952; 1789733952; 9781789733938; 1789733936
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910958981503321
• Lo trovi qui: Univ. Federico II
• Serie: Advances in accounting education ; ; v. 32. . 1085-4622