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Displaying 1-30 of 38 results
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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.
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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.
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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.
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CVs, packets, and positioning
- Article
- 01 Jan 2024
- Son K.Lam
Guidance on how to develop a CV that effectively showcases one's accomplishments and positions them well in the academic job market. It provides tactical tips for structuring and organizing an academic CV, making a good first impression, and highlighting research. Written from a US perspective.
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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).
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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.
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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.
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Accounting data analytics in R: A case study using Tidyverse
- Article
- 01 Sep 2023
- PR Newswire
This article introduces the Tidyverse package of the programming language R for data analytics (DA). This approach can greatly benefit undergraduate or graduate accounting students without any coding knowledge. A teaching case suitable for auditing or accounting analytics classes is presented for accounting educators to adopt in their courses. Evidence suggests that this approach is effective in teaching R for DA and in introducing advanced DA tools to the next generation of accountants.
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Adding data analytics to cost accounting curricula
- Article
- 01 Aug 2023
- Li Qu
Assistant Professor Li Qu describes how she added data analytics to her cost accounting course curriculum. She explains the benefits of adding data analytics into cost accounting teaching, and shares feedback from her students on their experience of learning data analytics this way.
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ChatGPT and AI in accounting education
- Article
- 01 Aug 2023
- Mfon Akpan, Laurie Burney, Kimberly Church, Scott Dell
ChatGPT and AI can enrich the classroom experience for professors and students. The authors, who are US accounting academics, make recommendations for ways accounting educators can use ChatGPT to prepare/modify lecture content or develop customized assignments and resources for students. They also discuss ways ChatGPT and AI can be used to make routine research related tasks more efficient.
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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.
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The role of AI in accounting education
- Article
- 21 Jul 2023
- Sean Stein Smith
ChatGPT provides an opportunity for educators to use artificial intelligence to help address the accounting profession's pipeline problem. The article takes a look at how accounting academics can use AI as a powerful tool in their teaching toolkit.
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Two truths and a lie: Introduction to deception detection
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- 01 May 2023
- Julia Y.Davidyan, Jodi L.Gissel, Brian W.Huels
The authors present a learning activity to help accounting students identify common signs of deception that may be present in interactions during auditing or forensic accounting engagements. Students create a short, simple video as a base for the activity, then engage in a review of assigned materials, group discussion, and an individual written self-reflection.
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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.
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Accounting's first crowd-sourced study tackles ChatGPT in education
- Article
- 19 Apr 2023
- PR Newswire
The ChatGPT AI chatbot has been tested on accounting exam questions against the performance of accounting students at 186 institutions. The results show AI doesn't outperform accounting students quite yet, but educators must adapt to rapid change in academia and practice.
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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.
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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.
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Where do I start? A pathway for personal growth for faculty committed to creating inclusive classrooms
- Article
- 01 Feb 2023
- Robbie Bishop-Monroe, Joanna L.Garcia
Insights into how accounting academics can begin to create more inclusive, equitable experiences for students. Many faculty staff are well intentioned and desire to improve the student experience but may not know where to start. The authors, who are academics with diverse racial and ethnic backgrounds, introduce a pathway of reflection, education, and action that they believe can help faculty get started on this process.
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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.
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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.
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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.
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The Fyre Fraud: A case exploring the dark triad personality
- Article
- 01 Aug 2022
- Megan F.Hess
A case study for accounting academics to introduce the concept of the 'dark triad' to auditing and forensic accounting students - a combination of Machiavellianism, narcissism, and psychopathic personality traits that have been associated with people who commit fraud. Students learn about this personality disorder by studying the events and the people associated with the Fyre Festival fraud.
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Relevance of Accounting Research (ROAR) Scores: Ratings of titles and abstracts by accounting professionals
- Article
- 01 Jun 2022
- Greg F.Burton, Scott L.Summers, Jeffrey T.Wilks, David A.Wood
The relevance of academic accounting research to practice is frequently discussed by accounting academics. The authors have created Relevance of Accounting Research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in twelve leading accounting journals for the years 2016 to 2018. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals.
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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.
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Ethics curriculum in accounting courses: Examination of student perceptions of delivery methods
- Article
- 01 Apr 2022
- Monica Hubler, Stanley W.Self, Kristen Swisher
The authors explore student perceptions about the need for ethics instruction within an undergraduate accounting curriculum. Students enrolled in an online, undergraduate accounting course were surveyed. The results suggested that over 92% of students desire an ethics component within the curriculum and that ethics courses should include case studies, real-world ethical situations, and ethical dilemma considerations.
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Base skills for CPAs aren't always accounting oriented
- Article
- 01 Apr 2022
- Cory Ng, Brian Trout
The authors offer practical suggestions to support accounting educators as they prepare the next generation of accountants to enter the workplace. They have identified three main non-accounting skills which students need to develop: communication, critical thinking and collaboration are all highly desired competencies by employers.
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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.
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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.
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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.
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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.
Displaying 1-30 of 38 results
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