Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
If you have any difficulty accessing these electronic resources, please see our help page for further guidance. The page also provides search tips and tricks that you may find useful.
Displaying 1-25 of 25 results
Exclusive
Accounting programs: Infusing data analytics
- Article
- 01 Mar 2024
- Susan R.Dana, Laura M.Prosser
Accounting academic curriculums are constantly changing to match the demand of industry. The role of an accountant has expanded and an accountant now must be able to demonstrate data analytic skills. This article presents the journey of Black Hills State University to infusing data analytics into its existing accounting courses, before creating an entire new data analytics course.
Exclusive
The great accounting escape: A teaching tool for relevant costing and short-term decisions
- Article
- 01 Feb 2024
- Jennifer M.Cainas, Juliana M.Kralik
This teaching case creates an Escape Room experience for managerial accounting students to reinforce relevant costing and short-term decision concepts. Within the Escape Room, students analyze five short-term decisions within 50 minutes to 'escape' for the weekend. Students need to identify relevant information, perform the necessary calculations, and evaluate their results to make a recommendation on how to improve firm profitability. The Escape Room case study also uses gamification elements to promote engagement and interest in learning these concepts.
Exclusive
Ethics of ChatGPT in education
- Article
- 01 Jan 2024
- Steven Mintz
The article evaluates the ethical issues surrounding the use of the AI model ChatGPT in accounting education. It delves into how to mitigate these ethical risks, analysing the findings of a survey on how students view the ethical risks of using the chatbot in the classroom and how their instructors view it from a learning perspective.
Exclusive
Data analytics for accounting
- Article
- 01 Dec 2023
- Ken W.Harmon, Sunay Mutlu, Zhongxia Ye
The article discusses the importance of data analytics skills in the field of accounting and the adoption of data analytics in accounting curricula. It highlights the textbook 'Data Analytics for Accounting' (2023) as a valuable resource for teaching data analytics to accountants. The textbook covers various topics such as data scrubbing, data analysis, statistical analysis, and data visualization, as well as software platforms like Excel, Tableau, and Power BI. (This book is held in the ICAEW Library collection and can be borrowed by ICAEW members and ACA students).
Exclusive
The ChatGPT Artificial Intelligence Chatbot: How well does it answer accounting assessment questions?
- Article
- 01 Nov 2023
- David A.Wood et al
Using data from 14 countries and 186 institutions, the authors compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provided correct answers for 56.5% of questions and partially correct answers for an additional 9.4% of questions. The article provides evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. The implications for accounting education and research are also discussed.
Exclusive
Future accountants need top-notch ethics education
- Article
- 01 Sep 2023
- Chevonne Alston, Di Wu
Accounting professors Chevonne Alston and Di Wu stress the importance of grounding lessons on ethical principles in actual cases. They outline some practical strategies which educators can use to cultivate ethical reasoning skills in accounting and finance students. Real-world case studies and 'accounting and finance in the news' articles can be used to bring ethics to life.
Exclusive
Crossroads car wash: When family and finances collide
- Article
- 01 Aug 2023
- Trevor K.England, Cassy D.Henderson, Michael E.Opara, Robert J.Rankin
This case study allows accounting students to apply managerial accounting knowledge in a practical, real-world setting. After weighing up both financial and non-financial considerations, students make a recommendation to the Garcias, the owners of a car wash (Crossroads), who must make a difficult decision between a financially secure retirement or continuing to operate the business that supports their children and employees. The study can be adapted for use in undergraduate/graduate managerial accounting courses.
Exclusive
ChatGPT bombs accounting class
- Article
- 24 Apr 2023
- Chris Gaetano
A recent Brigham Young University study has found that if ChatGPT were a student in an accounting class, it would get a failing grade. ChatGPT has been made for language rather than maths, and during testing did not always recognize it was performing mathematical operations. The questions fed to ChatGPT covered accounting information systems, auditing, financial accounting, managerial accounting and tax.
Exclusive
Accounting education's need to embrace ESG
- Article
- 01 Mar 2023
- Christina M.Olear, Ashley Stampone
Two accounting academics explain the importance of educating students on environmental, social and governance (ESG) topics, and give advice on ways to integrate ESG into courses.
Exclusive
Closing the gap between accounting education and the workplace
- Article
- 01 Feb 2023
- Annette Nellen, Patrick Walsh
The article shares a possible solution to help accounting educators close the gap between accounting courses and real-life workplace tasks. Jeroen J.G. van Merriënboer and others created the Four-Component Instructional Design (4C/ID) model and wrote a book, 'Ten Steps to Complex Learning', to
help professors apply the 4C/ID model into their courses. The model aims to help professors teach desirable complex skills throughout a course, by introducing progressively complex cases.
Exclusive
Poirot, Pacioli, and Pedagogy: Using accounting history to build an introductory forensic accounting course
- Article
- 01 Dec 2022
- Francisco A.Badua
This article suggests an approach for introducing students to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony. A list of compelling 20th century fraud and cybercrime cases is provided, which can be used to capture students' imaginations and illustrate forensic accounting concepts.
Exclusive
Integrating data analytics into the accounting curriculum: Faculty perceptions and insights
- Article
- 01 Nov 2022
- Douglas M.Boyle, Elena V.Isaacson, Heather J.Losi
A survey of 321 US accounting faculty staff, investigating their perspectives of the effectiveness of integrating data analytics into the accounting curriculum. The authors examined curriculum development, course assessment, students’ abilities, and faculty skills to design and teach such courses.
Exclusive
ESG in the accounting curriculum
- Article
- 01 Aug 2022
- Kristine M.Brands, Mark Holtzblatt
There's no time to waste in getting topics, tools and strategies in place to cover pressing environmental, social and governance (ESG) issues in today's academic accounting curriculum, say the authors. The article includes a table of suggested assignments for a stand-alone ESG course.
Exclusive
Opportunities for accountants in academia
- Article
- 01 May 2022
- Kari Olsen, Kevin Smith, Sheldon Smith
From teaching a single course to striving for a tenure-track position to teach and conduct research, there are a number of opportunities for accounting and finance practitioners to join academia. Written from a US perspective.
Exclusive
Preparing future accountants
- Article
- 01 Feb 2022
- Loreal Jiles, Raef Lawson, Anne Sergeant, Roopa Venkatesh, Susan Wolcott
The management accounting competencies needed in the future by all entry-level accountants have been identified by an Institute of Management Accountants (IMA) task force.
Exclusive
Observations from a Professor serving as Dean
- Article
- 01 Sep 2021
- Douglas A.Shackelford
Drawing on his experience as an accounting professor serving as dean of a business school, Douglas A.Shackelford gives advice for accounting academics interested in academic leadership positions.
Exclusive
Today's graduates and the pandemic
- Article
- 01 Aug 2021
- Caitlin Destefano, Stephen H.Fuller, Tracey J.Riley, Andrew C.Stuart
The Covid-19 pandemic has shaped and impacted a new class of US accounting graduates in significant and lasting ways.
Exclusive
The common denominator: Excel
- Article
- 01 Aug 2021
- Jennifer M. Cainas, Tracie L. Miller-Nobles, Wendy Tietz
Despite the variety of software tools available nowadays, being able to use Excel is still a critical, foundational skill for accounting and finance graduates. The article highlights resources for academics integrating Excel into the accounting curriculum.
Exclusive
Integrating sustainability into the accounting curriculum: Meeting an emerging student demand
- Article
- 01 Aug 2021
- Sonja Pippin, Matthew Stallings, Jessica Weber, Jeff Wong
As the prevalence of sustainability reporting has increased, the profession will need accounting graduates well versed in sustainability accounting.
Exclusive
Act or be acted upon: Revolutionizing accounting curriculums with data analytics
- Article
- 01 Jun 2021
- Vernon J.Richardson, Marcia Weidenmier Watson
The authors propose a new, revolutionized accounting curriculum focusing on using data analytics and incorporating the use of real-world data.
Exclusive
Who's the BOSS? Analysis of a fraud
- Article
- 01 Jan 2021
- Eileen Z. Taylor
The author shares an example of a fraud case exercise she uses with accounting students studying financial statement fraud. It is especially useful for introducing basic financial statement analysis and analytical review techniques to students.
Exclusive
How to publish in peer-reviewed practitioner accounting journals
- Article
- 01 May 2020
- Douglas M.Boyle, James F.Boyle, Dana R.Hermanson
Advice for accounting academics on publishing research relevant to practitioners, including finding topics, writing style and providing useful insights.
Exclusive
Leaping from the office to academia
- Article
- 01 Aug 2019
- Christopher Harper
Insights on transitioning from accounting professional practice to a career in academia.
Exclusive
Self-reflective insights on what I have learned in an evolving academic career model: accounting scholarship, administration, and diversity
- Article
- 01 Aug 2018
- Scott D.Showalter
Accounting academic Carolyn M.Callahan discusses diversity within US accounting education.
Exclusive
Reflections on the transition from practice to academia... the nuts and bolts
- Article
- 01 Aug 2018
- D.Scott Showalter
D.Scott Showalter gives advice on preparing for a second career as an accounting academic.
Displaying 1-25 of 25 results
Terms of use
You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.
Explore our communities
Information, insights, guidance and networking opportunities on a range of industry sectors and at various stages throughout your career.
Find out more 